Increase over last fiscal year, 5,384. 3. The examining corps proper is composed of seventeen clerks, among whom the returns received from the stamp-rooms are divided by sections, each comprising several States or parts of States. The average number to each section is about 2,000. After the exami nation of the accounts-current and the stamp-account, reviewing and refooting the transcript of mails received, and examining all vouchers belonging to that portion of the work, the balance is drawn on all accounts of the third, fourth, and fifth classes. The returns thus examined and completed are forwarded to the registering division to be entered upon its books. The number of accounts examined and sent to the registering division for the fiscal year was as follows: Third quarter, 1874 Fourth quarter, 1874. First quarter, 1875. Second quarter, 1875..... Total...... Increase over last fiscal year, 5,384. 33,011 34.242 34,557 34,873 136, 63 4. The error-rooms contain five clerks, who review and re examine the error-accounts received from the registering division, and forward to each postmaster a copy of his account as stated by him, and as audited and corrected by the Office. The number of accounts corrected and copied during the fiscal year was as follows: Each subdivision reports weekly to the chief of division, and monthly through that officer to the deputy auditor, the progress of the work, so that the exact amount of labor performed by each clerk is clearly ascer tained. All vouchers relative to allowances made by the Post-Office Depart ment for clerk-hire, lights, fuel, rent, stationery, &c., at post-offices of the first and second classes, are forwarded at the commencement of each quarter to the chief of division and his assistant for examination. A statement is then prepared, showing the vouchers received, the amount allowed, and the amount suspended, when found to be in excess of the allowance. On receipt of the returns from the examiners these accounts are reviewed, and the amount allowable added, and the balance drawn by the chief of division. The number of post-offices of the first and second classes which have received allowances for clerk-hire, rent, &c., was 395. The number of offices of the second class having an allowance for clerk-hire only was 214. The number of offices having an allowance for clerk-hire to aid in separating the mails (independent of the number above stated) was 553. Total number of offices of all classes receiving allowances and approved by the chief of division was 1,162. The expense-accounts of the offices of the first and second classes were regularly entered by the chief of division and his assistant on the expense-register, and show quarterly the amount of vouchers received, amount allowed, and amount suspended; copies of which were forwarded to each postmaster. Attached to the examining division is a corresponding clerk, whose duty consists in corresponding with postmasters relative to errors in their accounts current and in making day-book entries, &c. The amount involved in the settlement of the quarterly accounts current of postmasters during the fiscal year was as follows: Third quarter, 1874... Total...... Increase over last year, $992,785.72. $6, 158, 466 33 6, 426, 022 40 6,664, 424 20 6, 410, 731 81 25, 659, 644 74 The labors of the examining division for the last fiscal year have been fully completed; all accounts received in proper form have been examined and passed to the registering division. At no period has the work been more perfect in all its details. Not only has there been a decided improvement in the preparation of returns by postmasters, particularly those of first and second class offices, but by judicious changes in the office, the efficiency of the examining corps has been greatly increased. REGISTERING DIVISION-JOSEPH B. WILL, CHIEF OF DIVISION. Thirteen clerks are employed upon this division, who receive from the examing division the quarterly accounts-current of all the post-offices in the United States, re-examine and register them, placing each item of revenue and expenditure under its appropriate head, add and recapitulate the same, and exhibit in the register ending June 30 of each year, the total amount of receipts and expenditures for the fiscal year. During the fiscal year ended June 30, 1875, the number of accounts registered and amounts involved therein were as follows: Third quarter, 1874. Second quarter, 1875. Total....... Increase over last year, 5,384; 8992,785.72. To this division is also assigned the duty of entering in the changebooks, prepared for the purpose, all changes of postmasters, establishment, re-establishment, discontinuance, and change of name of postoffices reported from the appointment office. The number thus entered during the fiscal year was as follows: The work of this division is in excellent condition. The members of the division have performed their duties promptly and accurately. The quarterly accounts-current received from each office have been regis tered to June 30, 1875, and the footings and recapitulations completed. BOOK-KEEPERS' DIVISION-JAMES T. SMITH, CHIEF OF DIVISION. To this division is assigned the duty of keeping the ledger-accounts of the Department, embracing postmasters, late postmasters, contractors, late contractors, and accounts of a general, special, and miscellaneous character. This work requires the services of fifteen clerks, who are employed as follows, viz: Nine book-keepers of postmasters' accounts; three bookkeepers of contractors' accounts; one clerk in charge of cash-book, deposit-book, warrant-register, and ledger of warrants and deposits; one assistant chief, who is also disbursing-clerk, in charge of stamp-journal, transfer-journal, and who makes the day-book entries on reports approved by the Auditor. The chief of division has general supervision, and also keeps the accounts with the several appropriations, receipts and expenditures of the Department, Executive Departments for official stamps, foreign governments, special agents, consuls, foreign mailagents, &c. The auxiliary books, from which postings are made quarterly, are as follows: 13 registers of postmasters' quarterly returns, 43 pay-books, (contractors' accounts,) 9 journals, 1 register of warrants, 3 registers of Postmaster-General's drafts, 1 stamp-journal, 1 cash-book, 1 deposit-book, 1 Auditor's draft-book, 1 transfer-journal, 1 money-order transfer-book, 12 registers of mail messenger and special-mail service, 1 route-agents book, 1 letter-carriers' book, 1 special agents' fare-book; total, 90 books. Postmasters' accounts of the first, second, and third classes, and all contractors' accounts, are balanced quarterly; all others at the end of the fiscal year. The work of the division is in a satisfactory condition. and fully up to the requirements of the office. For a detailed statement showing the number of accounts by sections, and, to a limited extent, the labor performed in the preparation of aux iliary books, reference is made to the following table: Ledgers of mail-contractors' accounts. States, Number of section. Ledgers of postmasters' accounts. States. Number of ledgers. Current 9. California, Oregon, Minnesota, Kansas, Nebraska, Nevada, and the Territories.. 1 Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, and Mississippi 2 New York and New Jersey. 3 Pennsylvania, Delaware, Maryland, and District of Columbia. 4 Virginia, West Virginia, North Carolina, South Carolina, and Georgia.. 5 Florida, Alabama, Louisiana, Texas, Arkansas, and Missouri. 6 Kentucky, Tennessee, and Illinois... 7 Ohio and Indiana 8 Michigan, Wisconsin, and Iowa STATING DIVISION—WILLIAM H. GUNNISON, CHIEF OF DIVISION. The general postal accounts of postmasters and those of late postmasters, until fully stated, are in charge of this division. The number of accounts is 58,929, an increase of 8,180 during the year, and an average of 3,683 to each of the sixteen sections. The offices of the first, second, and third classes are called "presidential," and from them are derived nineteen-twentieths of the postal revenues. It is necessary, therefore, that the accounts of the postmasters at these offices should receive early attention, in order that any failure to pay indebtedness, or to comply with instructions, may be promptly ascertained and acted on. During the first two months of each quarter the items of the "presidential" accounts for the preceding quarter have been stated from the earliest records made in the Office, then compared with the statements rendered by postmasters, the differences investigated, and special instructions given, that the postmasters may use the audited balances in making their payments and in rendering their accounts for the current quarter. Those of the general postal accounts of postmasters at offices of the fourth class showing debit balances of $10 or more, as stated from the ledgers each quarter, have had the items of the succeeding quarter added, as in the case of "presidential" offices; if such sums were still due, special instructions were given to include the amounts in the payments for the current quarter. The items of the remaining accounts of the fourth class were stated as soon as they could be obtained from the ledgers. Statements of such of them as showed debit balances of $1.00 or more, when stated and balanced with the ledgers to the close of the fiscal year ending June 30, 1874, were sent to the postmasters with instructions, before the 31st of December, 1874. The accounts of late postmasters have been revised monthly in Late ac counts. order to secure an early adjustment; and all such accounts have recently been fully stated to the latest dates, for use in the annual report of the Office to the Postmaster-General. The keeping of the record of statements rendered each quarter by the "presidential" offices, the preparing of circulars of instructions to postmasters, and various other duties, are assigned to a miscellaneous clerk. To the chief of division is assigned the general supervision of the division, the correspondence on the general postal accounts of postmasters at "presidential" offices, and on such special cases as may be referred to him. Although two sections were added in November last, the increase in the number of accounts-particularly those of late postmasters-rendered the average number on the sections even larger than during the previous year. The condition of the work of the division is satisfactory. The details are more fully shown by the following statements: |