Office of Army Accounts

New York

Dec 16th 1786

Gentlemen

When I returned an estimate of the species pay due to the Virginia Officers I was not (undecipherable) of the actual settlements made with that line, since which they have been received and intered in my books, that return therefore was made out on the supposition that the specie pay of 1782 and 1783 was charged to the officer whether received or not and that all advances were deducted from his accounts but I find on a careful revision of these accounts that there are several instances of departure from these principles and therefore it became necessary to reduce my return on the final close of the same to the sums as they stand in the one now enclosed. I do myself the Honor also to enclose a return of the names of such officers as have drawn their pay without accounting for monies on stores which they had received and consequently who have a balance against them to be refunded to the public (undecipherable) indeed they should have demands for arrears of subsistance which arrears I believe cannot be assertained with any official certainty.

I am Vc P Pierce

Honorable Board of Treasury