COMPLETE STATEMENT OF RECEIPTS AND DISBURSEMENTS UNDER THE CIVIL GOVERNMENT.

The following is a statement prepared by Mr. J. R. Garrison, Auditor, of Receipts and Expenditures, from May 1, 1900, to June 30, 1901, covering fourteen (14) months of the Civil administration of the Government of Porto Rico.

This statement comprises the moneys collected and deposited during said period, together with the balance turned over to the Civil Government by the late Military Government of Porto Rico, on May 1, 1900, and the expenditures made within said period, as shown (1) by advances of public moneys to Disbursing Officers of the Insular Government on accountable warrants, and (2) payments of sundry claims on settlements made by the Auditor and settlement warrants issued thereon.

The statement does not include such deposits of revenues and repayments by disbursing officers as have been made (and will yet be made) subsequent to July 1, 1901, although the same pertain to the fiscal year ended June 30, 1901, nor to moneys advanced to disbursing officers subsequent to July 1, 1901, to effect payments belonging to the appropriations for the fiscal year last past, nor to claims settled and paid since July 1, 1901, which accrued prior to said date.

The audit of all revenue and disbursing accounts pertaining to the fiscal year ended June 30, 1901, will not be entirely completed for several weeks; hence no complete statement of the audited accounts of revenues and disbursements for said fiscal year can yet be made. It will be prepared as soon as the financial transactions pertaining to the fiscal year last past shall have been completed and the results made a matter of official record.

It will be observed that with respect to the expenditures comprised in the following statement, they are classified under the several funds (Customs Receipts, In