amount spent in the early part of the year as compared to a school in Mississippi or Florida.

Mr. McGUE. May I add a statement on that point as to the record for this year? This year we have, in round figures, funds available in the amount of $43,600,000. Also in round figures our total expenditures for the first 6 months of this fiscal year were $21,000,000. We have spent approximately 48 percent of the total funds available, including Pay Act allowances, in the first 6 months, leaving over half for the last 6 months of the fiscal year.

I would like to add a point regarding the purchase of certain items late in the fiscal year, from the standpoint of personal practice during a period that I was in the Indian field service.

We received allotments of funds at the beginning of the fiscal year. Generally speaking, we knew that there would be no other funds made available for the remainder of the particular fiscal year. We did the best job of budgeting the funds made available for use throughout the fiscal year based upon our more detailed knowledge of local operations. I was always confronted with the contingency of unforeseen items I, therefore, allowed for that contingency by delaying the purchase of items like automobiles and trucks, and, when feasible, deferred other expenditures until later in the fiscal year when the possibility of unpredictable expenses occurring was largely past. The unpredictable expenses involved in the construction and maintenance of roads and similar activities resulted from the fact that we never knew what kind of snowstorms or road conditions would occur in the winter. Therefore, as a matter of operating practice, we customarily deferred a number of purchases--items which had been approved in the current budget-on the grounds that if an emergency arose we could use money legally available and justify the deviation from the approved budget to the central office. After the winter season had passed, but not necessarily at the end of the fiscal year, we would initiate the purchase of items and resume deferred activities which had been approved by the Congress. The purchase of major equipment items akes several months. Many purchase requisitions initiated in the ield in March or April would result in delivery of equipment in July, or later, of the next fiscal year.

I believe the practice of deferring the purchase of items and other xpenditures which have been approved in the budget is rather enerally practiced in the Indian Service for reasons I have outlined. his may account for the conception that we try to spend all the oney by large purchases late in the fiscal year. I do not think that ich is the case at all. I think it is a more accurate statement to say at we plan the best possible program with the money available ad, in most instances, that program justifies the expenditure of all e money made available.

Mr. JONES. That just about is a confession of the very thing the nployee complains about. He says it breaks down the morale of e employees in the Indian Service. I assume when he sat down to ite this letter from which I quoted, after 21 years with the Indian rvice he thought a long while before he wrote to us. It would >m to me that if such practice breaks down the morale of your ranization to spend and obligate the money the last month of ne just to get rid of it, it is a very bad practice.

I am prompted to ask for the total obligations as of June for the entire fiscal year 1946-each item and subdivision, geographically. And give me in the next column your obligations for that I month, next column one-twelfth of the entire year's obligations, and the next column the amount more or less of the one-twelfth that the June expenditure is. Furnish it for just one jurisdiction, like Colville.

Mr. McGUE. May I suggest that we furnish it for at least two jurisdictions? I think that the fluctuation of expenditures by month is quite common to agencies in the southern part of the country, while it will differ for northern agencies.

Mr. JONES. How about the Navajo for the other one?
Mr. McGUE. Colville and Navajo.

Mr. JONES. That will be in tabular form.

(The matter referred to is as follows:)

STATEMENT OF OBLIGATIONS BY APPROPRIATION BY MONTH FOR THE FISCAL YEAR 1946 FOR NAVAJO AND COLVILLE AGENCIES

The attached schedules reflect the obligations actually incurred by month for Navajo and Colville Agencies. It will be noted that the rate of obligations varies greatly between months and also by the appropriations.

The extraordinary obligations which are reflected in exhibit B for Colville Previous to the month of June, for a Agency resulted from a variety of causes. period of 2 or 3 months, negotiations were being made with Army and Navy It so happened that these negotiainstallations for the purchase of equipment. tions were completed during the month of June and the necessary obligations The month of June is also the beginning of the were entered in the accounts. The heaviest maintenance program in the higher altitudes, and it is necessary to open up roads and truck trails in conjunction with fire presuppression programs. Roads Department employs additional personnel for this month's program. Fireguards and fire-suppression crews are also employed at this time. This is also the time of the year that the building maintenance program is started. The month of May usually is a rainy month in that area and prevents maintenance work. During the month of June contracts were let for painting the hospital and various other buildings at Colville Agency.

BIT A.

bligations-Navajo Reservation, fiscal year 1946

EXHIBIT A.-Obligations-Navajo Reservation, fiscal year 1946-Continued

2, 721.47 10, 619.45

7, 242.65

5, 116. 59

3, 104.07 8, 214. 83

357.50

793. 77

1.36

$5, 446. 03
9,675. 14
Re 1.60

7.064. 55
5,800.52

$4, 461. 29

1,999. 44

3, 218. 31 12, 193. 41

1, 821. 27 4,363. 15

4, 400. 96 2,560.84

$5, 278. 49

3, 570.35

7, 233.85

13, 560. 04

49, 670. 70 81, 337.26

Re 1. 12

1, 149. 91

1,341. 26 13, 772. 42 13, 191. 51 11, 357. 76| 15, 119. 57 12, 940. 07

6, 459. 61 16, 410, 12

5, 968. 42

7,011. 80 12, 512. 34 17, 296, 39

133, 381. 27

39, 501.37 22, 318. 08 41, 818. 96 14, 797. 84 28, 545. 21 15, 547. 81 28, 228. 45 33, 444. 32 35, 291. 22

40, 738. 21 22, 596. 88 42, 318. 86 16, 630. 44 29, 799. 64 15, 844. 45 29, 153.67 34. 371. 34 36, 950. 35 748.63 283,

27, 175. 33

37, 115. 21

332, 695. 38

115, 806. 36 316, 748. 63 283, 048. 44 305, 855. 81 236, 143. 19 326, 910. 44 252, 188. 81 335, 169. 63 243, 001. 00 323, 039. 51 191, 284. 00 311, 902. 50 3, 241, 098. 32