of 1909. Although the result of these recommendations has been to modify the regulations so that the Bureau of Supplies and Accounts now consists of two sections—a section of supplies and a section of accounts-comparatively little improvement resulted, and the organization is still subject to many of the previous objections. Considering the responsibilities attaching to the position of the chief purchasing agent and custodian of stores and properties under the Navy, it is not possible for one so charged to give the attention necessary to administration and revision of accounts. In the nature of things, the purchasing agent, the custodian of stores, and the distributor of funds can not put himself in the position of exercising effective accounting control over himself. There is every business reason, therefore, in the Navy for separating the accounting from the purchasing. Respectfully submitted, The PRESIDENT. G. v. L. MEYER, Secretary of the Navy. |