[Comptrollers instructions to The Accountant] Joseph Hewitt Esq^r Treasury Department, Comptrollers Office August 13^th 1792. I herewith transmit various forms for keeping and rendering the Accounts of your Office, which being together with the instructions contained in this letter, has approved by the Secretary of the Treasury, are hereafter to be observed. Immediately upon the receipt of the same, all the Accounts with the late Pay Master and Commissioner of Army Accounts, that have been monthly settled; and discharged in Specie, and especially those which relate to the Current Service are to be carefully examined and balanced. It is presumed that the resulting this operation, will exhibit certain balances of monies, which have been advanced, the Accounts of which have not been settled. Those balances which are the advancement of monies, for the same due to the United States and Balances due from the United States, to individuals which have not been discharged. The three descriptions of balances before mentioned are to be separately classed and arranged in the following manner: First. 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 in regular settlements, as to be stated according to the Form marked, (B.) if any of the balances have been secured by bond, or otherwise, a particular note of that is to be noted on the Abstract. C. Thirdly, An Abstract of all balances, which have on settlements been found due from the United States is also to be stated according to the Form (C.) herewith transmitted. It will be found important that the Balances before mentioned, should be arranged in alphabetical order, as the several Abstracts. If New Form Abstracts Digests are to be made out of whole properly certified by you to be transmitted to this Office. It will be observed that New columns in the Forms marked, (B & C) which relate to the receipts or payment of balances due to or from the United States, are in the Abstract And shall first be refer'd to in the Abstracts. For the purpose of rendering 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 kept, as balances of and general 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 and Commissioner of Army Accounts. Balance payable transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts. Warrants in favor of the Treasurer. Warrants to the Treasurer. Pay of the Army. Pay of a recruiting. Subsistence of Officers. Forage of Officers. Bounties to Soldiers. Contingent Expense. Field Store Pay-master of the Troops. The United States. For the amount of the Advances in Accounts of settled, which shall be entered in the Abstract (A.) you will debit the several Individuals who are accountable and credit the General Account of monies advanced by the Late Pay Master General and Commissioner of Army Accounts. For the amount of balances due by Individuals to the United States to be entered according to the Form (B.) you are to debit the persons who are credited, and Credit the General Account of balances transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts. For the aggregate amount of balances due from the United States to be entered according to the form (C.) you are to debit the General Account of balances transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts and credit the Account of Balances payable confirmed from the Books of the Late Pay Masters General and Commissioners of Army Accounts. The three first entries in the Forms of the Account herewith transmitted will fully explain the reasons in which the various before mentioned are to be made. In carrying the business of your Office the following cases will occur in respect to which, it is necessary that the modes hereafter presented should be observed. Case 1^st A person to whom money has been advanced by the Late Pay Master General and Commissioner of Army Accounts, will be debited in the money of the General Accounts of expenditures for the amount of the Account audited and admitted, and to Warrants in favor of the Treasurer, for the amount of the Warrant which may be drawn for the balance. The proper General Account or Accounts of expenditures, and the Account of Warrants in favor of the Treasurer, will also be debited for the same admitted as real Account, and for the balance repaid, and the personal Accounts of the individual whose Account will be settled, will be credited therefor. The mode of making the proper entries in this case are exemplified in the Forms of the Journal in the Account of (A. A.) Case D. A person to whom monies [strikethrough: to] has advanced by the late Pay Master General will be settlement account for the whole of the monies is advanced. This case differs but little from the first supposed, and the entries will be the same, crediting those which regard the Account of Warrants in favor of the Treasurer. — An example of this case is the Account (B. B.) in the Form of the Account. Case 3. A person indebted to the United States in the settlement of his account under the former arrangement of the War Department and one of the States, returned in the Abstract marked, (B.) will pay the balance due by him to the Treasurer. In this case a Warrant will be drawn in favor of the Treasurer, and the General Account of balances transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts will be debited to the Account of Warrants in favor of the Treasurer for the amount repaid. Also the Account of Warrants in favor of the Treasurer will be debited to the personal Account of the individual for the same amount. Examples in the Accounts of C. C. and D. D. will explain in what manner the Accounts are to be closed. Case 4^th A payment will be made of a balance due by the United States transferred from the Books of the Late Pay Office and entered in the Abstract (C.) In this case the Account of Balances payable transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts, will be debited to the General Account of balances transferred from the Books of the Late Pay Master General and Commissioner of Army Accounts for the amount of the Warrants drawn to the Treasurer to discharge the Balance. And this Account Account of Pay of the Army or some other proper kind of expenditures will also be debited and the Account of Warrants to the Treasurer credited for the same amount. The examples of payments to E. E. and F. F. in the Journal will afford the necessary explanation of this case. It is necessary to be observed that when Warrants are drawn for payment of any balances entered in the Abstract (C.) the date, number, person to whom issued, and amount of the Warrant ought to be entered in the Forms for that purpose in the Duplicates of said Abstract (C.) to be returned to your Office. From the cases before given you will perceive that two Entries are necessary whenever a settlement is made, which involves any of the Balances to be transferred from the Books of the Late Pay Masters General and Commissioner of Army Accounts. The entries to be made in consequence of transactions which have commenced since you were appointed to your present Office will be very simple and are supposed to be explained in the Forms now transmitted. I may however be needful to make a few remarks thereon. The advances to be made to the Pay Master of the Troops are to be solely advanced to the Pay-Masters and Subsistences and Forage of the Army. For the same advanced the Pay Masters of the Troops will be to submit to the Account of Warrants to the Treasurer. The Pay Masters to be discharged on the transmitting to your Office a list of the original Muster Rolls, Pay and Muster Rolls, Warrants of the Commanding Officers, and the receipts of the Pay Masters of Regiments or Detachments. On the receipt of the documents before mentioned, stated according to the Forms presented, 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 therefor. The Pay Masters of Regiments or Detachments are to be discharged on transmitting to your Officer, the receipts of the Officers and Soldiers for the sums advanced and the respective Rolls which must be carefully examined and compared before the Accounts are settled. In this case the Accounts of Pay of the Army, Subsistence of Officers and Forage of Officers are to be debited for the sums advanced, or the respective Accounts; and the Pay Master, Regiments or Detachment credited for the same. The Accounts for Expenses of recruiting, Bounties to Soldiers, and Contingent Expenses are to be credited by you without the intervention of Pay of the Army or of the Troops. When monies are advanced the accountable persons, will be debited to the Treasurer, and also the Accounts are stated the proper General Account of Expenditure will be debited; and the personal Accounts credited for the amount of the Accounts admitted. It is supposed that in consequence of a temporary arrangement which has been made within the Bureau established in the Treasury, and is making alterations in the Treasury, and is not yet attended to for it to transmit such Department's mode to receive any of the advances that have been made in your Office or those Accounts that have been transmitted. So far as I can as the Accounts may be more, of the same other General Account of Expenditure should be stated, as you shall from time to time receive substitution, and in the meantime you are, in your Office to observe that all the matters, except those which relate to effectual, will be generally referred to you, by the Office before mentioned, must be made on the Treasurer. 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 as all other persons in whose name payments are made and statements. The Accounts may be transmitted quarterly for settlement, and it is certain that frequent and regular statements will be necessary to the preservation of order and will conduce to economy in the public expenditure. 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 separately stated under each general head of expenditure upon in the Books of your Office. The debit column of which will consist of charges for all Accounts settled and admitted by you during the quarter, signifying by suitable marks or numbers to the Vouchers which are also to be transmitted with the Account. The Credited column is for the particular Account of expenditure, will consist of monies advanced by the Late Pay master General and transferred to your Books, so far as any of such monies shall have been accounted for during the quarter, and the balances of the Accounts of expenditure will be transferred to the debit of A General Account Current with the United States! Accounts being thus stated under each of the heads of expenditure 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 to the Treasurer, under the present arrangement of the War Department, specifying the inhabitants of said advances. The amount of this Abstract is also to be attached to the debt of the United States, under the head of Items advanced or account substituted at the end of the quarter. A list of Warrants in favor of the Treasurer is also to be made and which will to be carried in the same manner to the debt of the Debt Current of the United States. After thus consolidated the debit Column to the Account Current of the United States the debit Column are to be stated. A unit consist of Warrants to the Treasurer, of which a fair account as Register, that is to be made. If the Accounts are duly stated the debit and credit Items to the Account Current of the United States will be equal. A careful examination of the List of the Leger General transmitted, will explain in what manner your Accounts are to be rendered and your Books balanced at the end of each quarter, as the first forms shews the Accounts are supposed to be all settled which will not be the case with your Accounts. The difference between the balance of the General Accounts and the amount of Warrants is [undecipherable], a Statement of which will be rendered in the manner before directed. We herewith now transmitted have been carefully considered and the arrangements of the Treasury authorized therein it is therefore expected that they will be strictly pursued in your Office. I am very respectfully W^m [undecipherable] [signature] W^m Wolcott Comptroller Joseph Hewitt Esq^r Accountant of the War Department