[Letter of Instructions to M^r Howell Esq. Aug 13^th 1792] [The Letter to be neatly & the forms copied in a book — & to be attd to M^r Kible (Ent^d Folio 300 Book B.)] Sir 6. 13^th August [1792] I herewith transmit certain forms for keeping and rendering the accounts of your officers Annexed to the Department of War, which having together with the instructions contained in this letter been approved by the Secretary of the Treasury, are herewith to be observed. Immediately after the receipt of this letter all the accounts of the late Pay Office Commissioner of Army Accounts, which have been usually [undecipherable] and discharged in Spain and especially those which relate to the accounts [undecipherable] to be carefully examined & saved. It is presumed that the matter of this question will exhibit certain balances of monies which have been advanced the amounts of which have not been settled — also balances which on the adjustment of accounts have been found due to the United States, and balances due from the United States to individuals, which have not been discharged — These three descriptions of balances before mentioned are to be separately classed and arranged in the following manner — Firstly An abstract of all monies advanced the accounts of which have not been settled is to be stated according to the form [A] herewith transmitted — Secondly An abstract of all balances found due to the United States, on regular settlements, is to be stated according to the form marked [B] — if any of the balances have been procured by bond or otherwise, a particular note thereof is to be entered in the abstract — Thirdly — An abstract of all balances which have on settlement been found due from the United States is also to be stated according to the form [C] herewith transmitted — It will be found convenient that the balances before mentioned should be [strikethrough: [undecipherable]] arranged in alphabetical order in the several abstracts — of these three abstracts duplicates are to be made one set of which properly certified by you, is to be transmitted to this Office — it will be found that three columns in the forms marked B & C which relate to the receipts or payments of balances due to or from the United States, are in the returns first to be made [undecipherable] to be left blank — For the purpose of recording in a proper manner the accounts of your Office, you are to procure a suitable set of books in which the following accounts are to be spread exclusively of such personal accounts, as shall be found necessary — Account of monies advanced by the late Pay Master General & Commissioner of Army Accounts — General account of balances transferred from the books of the late Pay Master General Commissioner of Army Accounts — Balances payable ascertained from the books of the late Pay Master General & Coms't of Army Accounts — Warrants in favour of the Treasurer — Warrants on the Treasurer Pay of the Army Expenses of Recruiting Subsistence of Officers Forrage of Officers Bounties to Soldiers Contingent Expenses Caleb Swan Pay Master of the Troops The United States. For the amount of the advances on accounts not settled which shall be returned in the abstract [A], you will debit the persons individually who made the advances, and credit the Account of monies advanced by the late Pay Master General and Coms't of Army Accounts. For the amount of balances due by individuals to the United States, to be returned according to the form [B], you are to debit the said persons who are entitled — the credit the General account of balances Transferred from the books of the late Pay Master General Commissioner of Army Accounts. For the [undecipherable: amounts?] of balances due from the United States to individuals, to be returned according to this form C., you are and not to debit the General accounts of Balances Transferred from the books of the late Pay Master General & Coms't of Army Accounts, & credit the Account of Balances payable ascertained from the books of the late Pay Master General & Commissioner of Army Accounts — The three first entries in the forms of the Journals herewith transmitted will fully explain the manner in which the entries before mentioned are to be made — In executing the business of your Office the following Cases will occur in respect to which it is necessary that the rules hereinafter prescribed should be observed. Case 1^st A person to whom money had been advanced by the late Pay Master General, will on settlement account for part of the money so advanced and will repay the residue to the Treasurer. The entries in the form of the Journal will in this case be made. In such a case the Accounts of monies advanced by the late Pay Master General & Commissioner of Army Accounts will be debited to one or more of the Journals and of expenditures for the accounts of the account marked and admitted, and to Warrants on, drawn on the Treasurer for the amount of the Warrant, which may be drawn for that balance — The proper general account or accounts of expenditures and the amount of Warrants drawn on the Treasurer, will also be debited for the sums admitted on each account, and the personal accounts of the individuals whose accounts will be settled will be credited therefore — The mode of making these proper entries in this case are completely arranged in the forms of the Journals in the amount of A. B. Case 2^d A person to whom monies had been advanced by the late Pay Master General, will on settlement account for the whole of the monies so advanced — This case differs not little from that first supposed and the entries will be the same, omitting those which respect the amount of Warrants in favor of the Treasurer — an example is given of this case, in the amounts of B.B. in the form of the Journals. Case 3^d A person indebted to the United States on the settlement of his accounts, under the former [undecipherable] of the War Department, and one of the [undecipherable] in the abstracts exhibited, will repay the balance due from him to the Treasurer. In this case Warrants will be drawn in favor of the Treasurer and the General account of Balances Transferred from the books of the late Pay Master General Commissioner of Army Accounts, will be debited to the accounts of Warrants in favor of the Treasurer for the amount expended — also the Amount of Warrants in favor of the Treas^y will be debited to the personal accounts of the individuals indebted for the same amounts — The examples on the amounts of C. C. & F. F. will explain in what manner the amounts are to be [undecipherable] Case 4^th A person payment will be made of a balance due by the United States, transferred from the books of the late Pay Office and returned in the abstracts C. — In this case the accounts of Balances payable ascertained from the books of the late Pay Master General & Commissioner of Army Accts will be debited to the General accounts of Balances transferred from the books of the late Pay Master General [undecipherable] Commissioner of Army Accounts for the amounts of the Warrant drawn on the Treasurer to discharge the balance — And the accounts of Pay of the Army, or [undecipherable] other [undecipherable] head of expenditures will also be debited and the accounts of Warrants on the Treasurer credited to the same amounts — The examples of payments to B.B. & F.F. in the Journals will afford the necessary explanation of this case — From the instances before given your will perceive that two entries will be necessary whenever a settlement is made which respects any of the balances to be transferred from the books of the late Pay Masters General and Coms't of Army Accts — These transactions [undecipherable] will always [undecipherable] The entries to be made in consequence of transactions which have commenced since your appointment to your present Office, will be very simple & are supposed to be [undecipherable] explained in the forms Transmitted — It only however be useful to make a few remarks thereon. The advances to be made to the Pay Master of the Troops are to be only for discharging the Pay Subsistance & Forrage of the Army — for these may advances the Pay Master of the Troops will be debited to the accounts of Warrants on the Treasurer — The Pay Master is to be discharged by on his transmitting to your Office, certified copies of the original muster rolls, Pay Rolls with the Warrants of the Commanding Officer, & the Rolls of the Pay Masters of Regiments or Detachments — on the Rolls of these documents before mentioned, filed according to the forms prescribed, copies of which have been transmitted to you — the Pay Master of the Troops is to be credited and the Pay Masters of Regiments or Detachments debited therewith — The Pay Masters of Regiments or Detachments are to be discharged on their transmitting to your Office the Rolls of the Officers & Soldiers for the sums advanced on the [muster?] Rolls, which must be carefully examined & compared when the accounts are settled — In this case the accounts of Pay of the Army, Subsistance of Officers, and Forrage of Officers, are to be debited for the sums admitted on those respective amounts and the Pay Masters of Regiments or Detachments credited for the amounts — A The accounts for Expenses of Recruiting, Bounties to Soldiers, Contingent expenses, will be [undecipherable] signed without the intervening agency of the Pay Master of the Troops — When monies are advanced the accountable persons will be debited to Warrants on the Treasurer and when the accounts are settled the proper general account of expenditures will be debited, & the personal account credited for the amounts of the sums admitted — It is supposed that in consequence of a temporary arrangement which has been made, settled the [undecipherable] established by this act entitled "an act making alterations in the Treasury & War Departments" could be carried into [undecipherable] effect, that advances have been made on other accounts than those [undecipherable] commended — So far as they have been the case, it may be necessary that some such general accounts of expenditures should be held in your books — they can however be added as soon as the monthly accounts are closed — and also in the mean time you are desired to know that all — [undecipherable], except those which relate to objects which are specially referred to you by this act before mentioned, is not to be [undecipherable] to the Treasury — It will be indispensably necessary that you should maintain a strict correspondence with the Pay Master of the Troops, and the Pay Masters of Regiments and Detachments, as also with all other persons to whom monies shall be advanced by the Department of War — it is presumed that in most instances the accounts may be transmitted quarterly for settlement and that frequent & regular settlements will be necessary to the preservation of order & will conduce to economy in the public expenditures — The accounts of your Office are to be quarterly rendered to the Treasury, with those of the Treasurer in the following manner — Accounts are to be placed under each general head of expenditures open in the books of your Office — the debit entries of which will consist of charges for all amounts [undecipherable] and admitted by you during the quarter [undecipherable] referring the [undecipherable] marks or numbers to the Vouchers, which are also to be transmitted with the accounts — the credit entries in the particular accounts of expenditures will consist of [credits?] of monies advanced by the late Pay Master General & transferred to your books, & so far as any of such monies shall have been accounted for during the quarter and the balances of the general accounts of expenditures will be transferred to the debit of a personal accounts current with the United States — Accounts being thus settled under each of the heads of expenditures, and the balances transferred to the debit of the United States, an abstract is to be formed of all advances made pursuant to Warrants of the Secretary of War under the formal arrangement of the War Department — [Classing?] the particulars of said advances, the amount of this abstracts is also to be extended to the debit of the United States, under the head of monies advanced on accounts [undecipherable] at the close of the quarter — A list of Warrants in favor of the Treasurer is also to be made out, which will be carried in the same manner to the debit of the Two General accounts of the United States — After having thus completed the debit entries to the account current of the United States, the credit entries are to be stated which will consist of Warrants on the Treasurer of which a full accurate & description [undecipherable] is to be made — if the amounts are truly charged — filed the account current entry to the account current with the United States will be in balance — A careful examination of the form of a Ledger herewith transmitted, will explain how in what manner your accounts are to be balanced rendered in your books [undecipherable] at the end of each quarter — by this form it however the accounts are supposed to be all settled — [undecipherable] will not be the case with your accounts — therefore, the balances of the general accounts must and the amounts of Warrants on [from?] the Treasurer, will consist of monies advanced on accounts & unsettled, of [undecipherable] of which will be rendered in the manner before directed — It is necessary to be observed that when any Warrants are drawn for payment of any balances returned in the Abstracts [C.] the dates, numbers, persons to whom charged and amounts of the Warrants, are to be inserted in the Columns for that purpose in the duplicates of said abstract C. to be retained in your Office. — The forms now transmitted have been carefully considered and the arrangements of the Treasury Department [approved?]. It is therefore to be [undecipherable] that [undecipherable] — They will be [undecipherable] strictly pursued in your Office I am very respectfully Sir your obed^t serv^t [Ralph?] Howell Esq. Acct. of the War Dep^t.