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Navy and Public Health Service Hospitals. However, there are two other points that should be borne in mind:

(1) That the medical officers on duty at the six large hospitals obtain very valuable training and experience through the handling of the great variety of Veterans' Bureau cases, and that the value of this training can not be given a dollars and cents equivalent.

(2) That without the almost 2,000 Veterans' Bureau patients, the Army would have no real peace-time need for six large hospitals, as four-Walter Reed, Letterman, Beaumont, and Fort Sam Houston-would have their vacant beds increased from 751 to 1,943, which is 506 more vacant beds than now exist in all six large hospitals. 5. Conclusions.-a. That there is sufficient medical personnel now available to the Army, provided it is distributed and assigned in accordance with purely peace and emergency needs of the Army.

b. That the existing distribution and assignment leaves a shortage of personnel with combat troops and posts in order to provide adequate personnel for the care of other than Army patients in, and to maintain, general hospitals unnecessary to the Army in peace or for war preparedness.

c. That the number of general hospitals maintained by the Army in peace is greater than the actual Army needs.

d. That 37.6 per cent of the normal bed capacity of our six large hospitals is occupied by Veterans' Bureau patients who constitute 51.3 per cent of the patients actually in the hospitals.

e. That about 42.2 per cent of the medical personnel in our six large hospitals are engaged in caring for the Veterans' Bureau patients thereat.

f. That during the fiscal year 1930, the care of Veterans' Bureau patients cost the Army at least $788,000 over and above the sum received from the Veterans' Bureau in payment for such care.

g. That the shortages in medical personnel with combat troops, posts, and summer training camps can be best secured by reducing the number of general hospitals.

h. That the general hospitals that can most logically be spared are Fitzsimons General Hospital and the Army and Navy General Hospital.

6. Recommendations.-a. That in order to release much-needed. Regular Army medical personnel, Fitzsimons and the Army and Navy General Hospitals be transferred to the Veterans' Bureau.

b. That arrangements be made with the Veterans' Bureau to care for Army personnel in Veterans' Bureau hospitals at the same per diem rate as that paid the Army by the Veterans' Bureau.

c. That no additional construction from Army funds be undertaken at the Army and Navy General Hospital, Hot Springs, Ark. d. That the Veterans' Bureau be requested to increase their per diem payments for the care of their patients in Army hospitals to a figure more nearly approaching the actual cost of such care.

e. That, if the preceding recommendations be carried out, no increase in the personnel of the Medical Department be authorized. FRANK C. MAHIN,

Major, Inspector General's Department.

APPENDIX A

Statement of Appropriations of the Preceding Year and Balances Unexpended (Sec. 228, Revised Statutes)

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TABLE NO. 1.-Statement of the appropriations of the preceding fiscal year (1930) for the War Department, as required by the act of May 1, 1820 (R. S., sec. 228), showing the amount appropriated under each specific head of appropriation, the amount expended under each head, also the amount covered into the surplus fund of the Treasury which is not required for expenditure, the balances in the Treasury and in the hands of disbursing officers, on June 30, 1930, together with the estimated outstanding obligations against such balances and the estimated unobligated balance as of June 30, 1930

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$7,670. 24 3, 486.90 432.62 .201

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27, 199.80

77,000.00

73, 774. 56

3,225. 44

35, 300.00 372, 180.00

16, 141. 20

19, 158.80

366, 159.83

6, 020. 17

797,000 00

794, 233 48

2,766. 52

4, 158.80 55.08 8.00

100,000.00

98,525 25

1, 474. 75

Office of Surgeon General, 1930..

219, 274 00

216, 811. 96

269, 820 00

2,462 04

24.50

Bureau of Insular Affairs, 1930.

269, 820 00

2, 437.54

269, 652 41

167.59

81, 885 00

167.59

Office of Chief of Engineers, 1930..

81,885.00

80, 965. 17

919.83

121, 858 00

Office of Chief of Ordnance, 1930.

121, 858 00

919.83

120, 834. 61

023 39

Office of Chief of Chemical Warfare

434, 100.00

26.64

996. 75

434, 100.00

432, 874. 47

1,225. 53

1, 225. 53

Service, 1930..

44,000 00

44,000 00

43, 954. 84

45. 16

Office of Chief of Coast Artillery, 1930. Militia Bureau, 1930.

290.00

24,800 00

25,090.00

25,089.56

145,000.00

Expenses of administration of settlement of war claims, act of 1928, War Department1930.

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145,000.00

143, 913. 69

.44 1,086. 31

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Estimated unobligated balance

June 30, 1930

TABLE NO. 1.-Statement of the appropriations of the preceding fiscal year (1930) for the War Department, as required by the act of May 1, 1820 (R. S., sec. 228), showing the amount appropriated under each specific head of appropriation, the amount expended under each head, also the amount covered into the surplus fund of the Treasury which is not required for expenditure, the balances in the Treasury and in the hands of disbursing officers, on June 30, 1930, together with the estimated outstanding obligations against such balances and the estimated unobligated balance as of June 30, 1930—Continued

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158.983, 532. 72 132, 062, 997. 91 19, 500, 010. 25 7,420, 524.56 $7, 309, 676.73 $62,726. 27

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