The Examiner of Accounts makes the examination required by law prior to the final audit of the accounts by the Auditor for the War Department. The pay rolls are prepared from time books kept by foremen, timekeepers, or field clerks, subsequently checked by the Examiner of Accounts who maintains a force of inspectors. The time inspectors visit each gang, generally daily, at unknown times to the foreman, time-keeper, or field clerk, and check the time books with the gangs of workmen; the inspectors report to the Examiner of Accounts the results of their inspection not in connection with timekeeping but all violations of the regulations of the Commission that may come under their observation. Payments of pay rolls are made in cash, beginning on the 12th of each month and consuming four days for the entire force on the Isthmus. The last published financial report of this Department was as follows: _Statement of Receipts, Disbursements, and Balances Available to June 30, 1909._ _Receipts_ Appropriations by Congress $176,432,468.58 Rentals collected and returned to appropriations 264,393.76 Collections account sale government property, etc. 4,235,141.50 Balance due individuals and companies, account collections from employees 1,856.73 -------------- Total receipts 180,933,860.57 _Disbursements_ Classified expenditures 106,795,058.38 Department of civil administration $2,932,951.06 Sanitary department 8,741,715.40 Hospitals and asylums $4,656,125.99 Sanitation 4,085,589.41 Department of construction and engineering 54,832,540.14 Canal construction 48,311,622.16 Municipal improvement on Zone 4,245,913.98 Municipal improvements in Panama and Colon 2,275,004.00 Cost of plant 40,287,851.78 Rights of way and franchises 49,107,914.89 Rights acquired from the Republic of Panama 10,000,000.00 Rights acquired from New Panama Canal Company 39,107,914.89 Payment to New Panama Canal Company 40,000,000.00 Less value of French material sold or used in construction 892,085.11