This document can be found as part of the Decisions of the United States Department of the Interior (you can search this as a title in Searchworks). The detailed record shows a link to an online resource provided by the University of Michigan. The specific document is in v.87, p.291-304, and you can view a .pdf version. Alternately, the Law Library has this on microfiche.

Yes, by using Congressional Publications as an index to the Serial Set. It's on the Databases list. Then construct your search as follows:

1. Go to the "Advanced Search" tab at the top of the display.
2. Type "Receipts and Expenditures" in the first box.
3. Remove all the check marks from the "Search Within" categories, except for the Serial Set, 1789-1969.
4. Pick a particular Congress, or set the search date to "Prior to 1970." If you do the latter, you'll get 317 listings, covering all the Receipts and Expenditures statements, 1789-1969. They will be displayed in chronological order, and are easy to scan.
5. Click on the item that matches what you want. Here's a sample excerpt:
   TITLE: Receipts and expenditures of United States, 1857
   CIS-NO: 947 H.exdoc.13
   DOC-TYPE: Serial Set Collection
   SERIAL-VOL-NO: 947
6. Note the Serial Vol-No: 947.
7. In a simultaneous browser session, open the U.S. Congressional Serial Set database, from the Databases list.
8. Set the search box to "In Serial Set Vol No."
9. Enter the number 947 from the LexisNexis record, and do your search.

This will narrow your results to just two records. With two browsers open, you can move back and forth between the chronological list on LexisNexis and the full text display of the U.S. Congressional Serial Set, pasting in each relevant Serial Set volume number.