BUREAUCRACY AND APPROPRIATIONS
"Will you walk a little faster?" said a whiting to a snail,
"There's a porpoise close behind us, and he's treading on my
See how eagerly the lobsters and the turtles all advance!
They are waiting on the shingle--will you come and join the
Will you, wo'n't you, will you, wo'n't you, will you join the
--ALICE IN WONDERLAND.
THE Congress of the Confederation more than a century ago learned the lesson that restrictions and directions in statutes for the expenditure of appropriated moneys are not self-executing and therefore designated a committee of its members to supervise such expenditures. As the number of accounts and claims grew larger, the members of this congressional committee found the task too difficult and by an ordinance of September 26, 1778, the Continental Congress created certain officers to supervise expenditures. A comptroller and auditor were appointed, whose duties were defined in the ordinance as follows:
"That the auditor shall receive the vouchers and accounts from the commissioners to whom he referred them, and cause them to be examined by his clerks. He shall compare the several articles with the vouchers, and if the parties concerned shall appeal from the judgment of the commissioners, he shall call before him the commissioners and the party, and hear them, and then make determination, from whence no appeal shall lie, unless to congress. That after a careful examination of the account as aforesaid, he shall transmit the account and vouchers to the comptroller.
That the comptroller shall keep the treasury books and seal, and shall file all the accounts and