The New International Encyclopædia/Army Estimates
ARMY ESTIMATES. United States Army. The estimates furnished annually by the heads of the various branches of the War Department, giving a statement of their requirements, and the amount of money necessary for the same. The estimates are addressed to the secretary of war, who, in his report to the President, submits the same, together with his comments thereon. The President, in his turn, sends the estimates to Congress, upon which the House of Representatives draws up the Army Appropriation Bill, which is then sent to the Senate for final action. The appropriations are expended by the heads of departments, under the general direction of the Secretary of War, after which the final accounts are audited by the auditor for the War Department of the Treasury. The same general procedure obtains in all other civilized countries, varying only in details due to the various governmental constitutions.