ommodation of that Department.

I lay before Congress copies of reports submitted in pursuance of
a call made by me upon the heads of Departments for such suggestions
as their experience might enable them to make as to what further
legislative provisions may be advantageously adopted to secure the
faithful application of public moneys to the objects for which they
are appropriated, to prevent their misapplication or embezzlement by
those intrusted with the expenditure of them, and generally to increase
the security of the Government against losses in their disbursement.
It is needless to dilate on the importance of providing such new
safeguards as are within the power of legislation to promote these
ends, and I have little to add to the recommendations submitted in the
accompanying papers.

By law the terms of service of our most important collecting and
disbursing officers in the civil departments are limited to four years,
and when reappointed their bonds are required to be renewed. The safety
of the public is much increased by this feature of the law, and there
can be no doubt that its application to all officers intrusted with the
collection or disbursement of the public money, whatever may be the
tenure of their offices, would be equally beneficial. I therefore
recommend, in addition to such of the suggestions presented by the heads
of Departments as you may think useful, a general provision that all
officers of the Army or Navy, or in the civil departments, intrusted
with the receipt or payment of public money, and whose term of service
is either unlimited or for a longer time than four years, be required to
give new bonds, with good and sufficient sureties, at the expiration of
every such period.

A change in the period of terminating the fiscal year, from the 1st
of October to the 1st of April, has been frequently recommended, and
appears to be desirable.

The distressing casualties in steamboats which have so frequently
happened during the year seem to evince the necessity of attempting
to prevent them by means of severe provisions connected with their
customhouse papers. This subject was submitted to the attention of
Congress by the Secretary of the Treasury in his last annual report,
and will be again noticed at the present session, with additional
details. It will doubtless receive that early and careful consideration
which its pressing importance appears to require.

Your attention has heretofore been