Abstract A war period, without doubt, is a poor time for observing and raising questions concerning expenditure controls in the Federal government. I have made no attempt to indicate the controls surrounding the procurement of the materials of war or even of peacetime supplies and equipment, which are subjects by themselves, and time has not permitted bringing out details of expenditure procedures. Nevertheless, sufficient general ground may have been covered to warrant a number of conclusions in which accountants should be interested.
E. L. Kohler (Mon,) studied this question.