William A. Mercer responds to an Office of Indian Affairs letter regarding his omission of available funds to pay for the return of runaway students.
Financial Affairs - Management
Use for discussion of bookkeeping and financial practices generally. When the topic is how or when financial paperwork was submitted, for example.
![Mercer Responds to Office Inquiry Regarding Omission of Funds Available for Returning Runaway Students Mercer Responds to Office Inquiry Regarding Omission of Funds Available for Returning Runaway Students](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3385_111554_0002.jpg?itok=I2mOYm2o)
![Report on Individual Student Financial Accounts at Carlisle Report on Individual Student Financial Accounts at Carlisle](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3393_0036_c0905.jpg?itok=gvMWnHP0)
W. S. Olive, Special U.S. Indian Agent, reports on the personal student financial accounts at the Carlisle Indian School. Olive makes a number of recommendations to prevent further fraud.
![Statement of Receipts and Disbursements, Second Quarter 1907 Statement of Receipts and Disbursements, Second Quarter 1907](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3427_7009_c1167.jpg?itok=xk1zFII_)
Major William A. Mercer forwards a statement of receipts, cash, property, disbursements, issues, and expenditures, and a record of all contracts for the second quarter of 1907 amounting to $89,721.73
![Affidavit of Accounts of Runaway Students Affidavit of Accounts of Runaway Students](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3432_8067_c7250.jpg?itok=pKcC40Wb)
William A. Mercer forwards affidavit listing the names of students who ran away from the Carlisle Indian School and whose funds were paid out to them or transferred to the Emergency Fund from October 1, 1907 to December 31, 1907.
![Mercer Recommends Superintendent Oversee Hospital Construction Mercer Recommends Superintendent Oversee Hospital Construction](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3445_11347_0002.jpg?itok=K2BDovH1)
William A. Mercer requests that the Superintendent of Carlisle Indian School be made the superintendent of construction for the new hospital construction. Mercer notes that the school has carpenters and other tradesman to complete the construction. He further requests the contracts be sent out as early as possible to complete construction by…
![Mercer Requests Authority to Pay for Travel Expenses Mercer Requests Authority to Pay for Travel Expenses](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3447_12015_0002.jpg?itok=g_edUqPW)
William A. Mercer forwards voucher and requests authority to pay for the debt incurred by him during travel.
![Additional Receipts of Individual Student Accounts Additional Receipts of Individual Student Accounts](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3469_16815_0005.jpg?itok=5w2CjYFY)
William A. Mercer forwards additional receipts for accounts of individual students of individual Indian moneys not included in cash papers previously sent. Also included are receipts for disbursements from the Emergency Account as well as documenting other Emergency Account disbursements for which there are no receipts.
Note: It is…
![Olive Reports on Unaccounted Funds and Warner's Car Olive Reports on Unaccounted Funds and Warner's Car](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3481_19166_0005.jpg?itok=lc3DthGe)
W. S. Olive, Special U.S. Indian Agent, reports on various unaccounted funds that William A. Mercer has failed to take up in his accounts. Olive further goes on to report the repair of Glenn "Pop" Warner's automobile in the school paint shop.
![Mercer Responds to Unaccounted Funds Under His Supervision Mercer Responds to Unaccounted Funds Under His Supervision](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3494_21327_0003.jpg?itok=PETrJ71c)
William A. Mercer responds to the report of W. S. Olive, Special U.S. Indian Agent, regarding unaccounted funds. Mercer states that the nature of the Athletic Funds means they should not be run through the Indian Office and he is willing to resign his position if it means complying with Departmental regulations.
![Mercer Further Responds to Unaccounted Funds Under His Supervision Mercer Further Responds to Unaccounted Funds Under His Supervision](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3523_24232_0002.jpg?itok=-DG7aQiS)
William A. Mercer further responds to the report of W. S. Olive regarding work done on Coach Glenn "Pop" Warner's car as well as various funds not officially accounted for by requesting authority for expenditures.
![Mercer Provides Fair Valuation for the Carlisle School Farms Mercer Provides Fair Valuation for the Carlisle School Farms](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3543_28510_0002.jpg?itok=si_b7mAx)
William A. Mercer informs the Office of Indian Affairs of the fair valuation of the lands comprising the two school farms at the Carlisle Indian School. Mercer additionally notes that $400 was paid out in rent for both the Henderson and Alexander Tracts.
![Mercer Responds to Office Proposal on Accounting for Various Funds Mercer Responds to Office Proposal on Accounting for Various Funds](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3555_30297_0004.jpg?itok=g7N8mM3_)
William A. Mercer responds to the Office of Indian Affairs proposal for overseeing various funds at the Carlisle Indian School. He further requests that relative to the Printery Fund that he be allowed to expend $100 without prior approval.
An Office memo states that this proposal is satisfactory but that he should be required to submit…
![Correspondence Regarding Proposed Rules for Overseeing Student Bank Accounts Correspondence Regarding Proposed Rules for Overseeing Student Bank Accounts](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3558_30774_c6435.jpg?itok=vvt8zOVJ)
Correspondence related to the proposed set of rules for the oversight of individual student financial accounts at the Carlisle Indian School.
![Statement of Receipts and Disbursements, Third Quarter 1907 Statement of Receipts and Disbursements, Third Quarter 1907](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3606_38855_c4003.jpg?itok=3D9bJz9H)
Major William A. Mercer forwards a statement of receipts, cash, property, disbursements, issues, and expenditures, and a record of all contracts for the third quarter of 1907 amounting to $32,065.50
![Mercer Appeals Auditor Decision Regarding Proceeds of Student Labor Mercer Appeals Auditor Decision Regarding Proceeds of Student Labor](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3588_36027_0003.jpg?itok=xUd3RGGc)
William A. Mercer appeals the decision of the Auditor of the Interior Department to the Comptroller of the Treasury Department regarding money raised by the sale of items produced by student labor that was used in the same fiscal year.
![Wise Forwards Vouchers Used to Track Student Money Wise Forwards Vouchers Used to Track Student Money](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3646_47988_0002.jpg?itok=El9zmdqO)
J. R. Wise replies to an Office of Indian Affairs by enclosing vouchers used by students to track their financial account at the Carlisle Indian School. In addition, Wise provides reasons for not printing various certificates.
![Mercer Provides Estimate for 1908 Transportation Costs Mercer Provides Estimate for 1908 Transportation Costs](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3656_50276_0004.jpg?itok=_s9nSy-B)
William A. Mercer provides estimates for the costs of transporting students to and from the Carlisle Indian School for the 1908 fiscal year. Included in the estimate is the actual cost from July 1, 1906 through May 26, 1907 as well as the actual number of students transported.
![Mercer Provides Explanation for Requesting Funds be Paid from Misc Receipts Mercer Provides Explanation for Requesting Funds be Paid from Misc Receipts](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_91_b3674_53618_0003_0.jpg?itok=J5Gdhg2J)
William A. Mercer provides an explanation to his request to pay the expenses of a runaway pupil from the Miscellaneous Receipts, Class IV rather than the appropriation.
![Net Receipts from Harvard-Carlisle Football Game Net Receipts from Harvard-Carlisle Football Game](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b020_f12_8195_0002.jpg?itok=DYC_GuSR)
This document contains correspondence concerning a check from Harvard for a football game with Carlisle. The check, for $11,433.81, reflects half of the net receipts for the annual Harvard-Carlisle football game. The correspondence also explains how the Harvard-Carlisle game was organized by Harvard's athletic administrators.
![Materials Regarding Athletic Fund Disposition Following Investigation Materials Regarding Athletic Fund Disposition Following Investigation](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b013_f15_15788_0002.jpg?itok=exZdvE7X)
Materials related to the disposition of funds of the Carlisle Indian School Athletic Association following an investigation by E. B. Linnen. Contains the Constitution and By-Laws of the Association for the year 1908, correspondence regarding how to handle money moving forward, a resolution updating the by-laws, as well as other financial…
![Financial Audit of the Carlisle Indian School Accounts Financial Audit of the Carlisle Indian School Accounts](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b014_f14_12160_0001.jpg?itok=LBeBXEIr)
These materials include financial documents and correspondence related to a 1908 financial audit of the accounts of the Carlisle Indian School. This audit included a breakdown of Carlisle's administrative accounts, as well as list of balances held for each pupil enrolled as of January 31, 1908.
The auditor recommended certain policy and…
![Preparation for a Financial Report on the Carlisle Indian School Preparation for a Financial Report on the Carlisle Indian School](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b013_f11_65136_0001.jpg?itok=nf3TW_po)
A Special Agent writes to the Commissioner of Indian Affairs R. G. Valentine to inform him that he is almost done preparing a financial report on the Carlisle Indian School.
![Transferring Emergency Fund Transferring Emergency Fund](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b013_f02_22190_0001.jpg?itok=nVLLovXc)
Supervisor Charles H. Dickson asks the Commissioner of Indian Affairs if he should transfer Emergency Fund 12266 to Superintendent Moses Friedman or deposit it. Acting Commissioner C. F. Larrabee tells Dickson to transfer the fund to his successor.
![Request for Transportation Request for Transportation](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b016_f18_13781_0001.jpg?itok=CeKUHjPb)
The Carlisle Indian School requests authority for transportation.
![Reconciling Accounting Errors Reconciling Accounting Errors](/sites/default/files/styles/views_taxonomy/public/image-document/NARA_RG75_CCF_b013_f04_40949_0004.jpg?itok=fNx_tImh)
W. A. Russell from the Louisville & Nashville Railroad Company informs Superintendent Moses Friedman that he has not yet received a voucher covering Hugh Taylor's trip from Kentucky to Carlisle.
Friedman encloses an estimate of funds and outlines several financial equations to show that the Carlisle Indian School is due at least $4,…