[undecipherable] Sir Treasury Department 24 Decem[ber] II. [undecipherable] being among the duties [assigned?] [undecipherable] [undecipherable] to the Treasury department, to prescribe forms for keeping and rendering all public accounts, I now address you for the purpose of sug[gesting] [in] what manner it will be hereafter expected that the accounts [of] expenditures in the Indian department be regulated and rendered [for] settlement. Some forms as [undecipherable] checks when the accounts [of] expenditures relating to the distribution of supplies will accomp[any] the forms for [these] accounts, and I request that a strict observ[ance] of them and of the regulations which are hereinafter specified may [be] enjoined on the particular Superintendents in the several depart[ments] [undecipherable] there being no matter in which there is greater danger of abuse, [undecipherable] and care and exactness are called for. The accounts for the [administration] of [money?] will naturally fall into two divisions, one of which will consist [of] payments [of] [monies] furnished and contingent [advances], and [the] other [of each] [sum] furnished for the Department — Separate accounts will be exacted for the requisitions under these heads — In relation to the accounts for [services], [it] will be necessary that the [particulars] should be stated in detail and that receipts for the sums paid should be furnished, as the rate of allowance for [services] will in general depend on special circumstances it is of course [expected] that every thing will be done to cause them to be regulated by a due attention to economy — It is presumed that all supplies will be procured in consequence of special contracts, or by means of agents authorized by the respective Superintendents, who are to be compensated by a commission on the [sums] [expended]. Whatever the nature of [the] case will admit of it, the former mode under due caution and [restrictions] is deemed preferable — For all supplies which shall be procured by contract, it will be expected that the original agreement or a Duplicate [thereof] will be exhibited at the Treasury with a [particular] account from the Contractor of the articles [supplied], and a receipt for the [sums?] [paid] and a receipt for the [specific] articles furnished to be signed by some agent authorized and appointed for that purpose; who it is [wished], may be rendered accountable for the issue and delivery thereof in the manner hereafter specified. After all articles which shall be furnished by an Agent on commission, a [particular] account will be required to be [supported] by the original bills of purchase, with receipts for [the] [sums] paid, and also a receipt for the [specific] articles [procured], to be signed by the Agent [appointed] to issue and deliver the same. It is also my desire that the agent who may be appointed to receive the articles which shall be furnished under this direction of any Superintendent may also receive all such supplies as shall be [furnished] under [the] Contracts and arrangements of the Treasury [by] the use of [good] [disbursement] — to be in like manner accountable for the issue and delivery thereof. When any such supplies shall be forwarded, it will therefore be [proper] that abstracts [thereof] and [receipts] therefor will be signed by said Agent on [undecipherable] which to be trans- mitted to the Comptroller's office. It is [proper] that in a [branch] so [compli]- [cated], and subject to so many [casualties] as that [committed] to the care of the Superintendents no rules of accounting adapted to all the cases which may occur can be [provided]. The forms however which are here [given?] [have] ever [been] [framed] with a view of rendering the accounts to admin- [ister] a system as the charges will enable to [effect] it [shall] [devolve] upon to [frame] a conformity so far as shall be found practicable. The accounts for [formal] [charges] and [contingencies] [are] to be stated according to the [plainest] [mode] [undecipherable] and to be [supported] by [vouchers] in the manner [before] [directed]. The accounts for all supplies [received] on [contracts] [by] purchase are to be stated and arranged agreeably to the [samples] on the [form] [undecipherable] which is designed as [an] [abstract] and [must] be supported by [vouchers] from the Contractors or [Merchants?] [agents] for the articles charged in the account the receipts of the [issuing] agent will be indispensable. The amount of these abstracts will be [transferred] to an account current according to the form [C] in which all [undecipherable] received on public account, [are] to be [particularly] [treated]. In accounting for the issue and delivery [undecipherable] that [rendered] and receives the [smallest] [caution] and [accuracy] are [obviously] [requisite]. To which end it is [enjoined] at the Treasury [to be] of great importance that the agent who may be appointed for that purpose, [where], in each case, is [instructed] to observe the following regulations. 1^st [All] the articles and [supplies] [received] to be [duly] stated in an abstract or abstracts [according] to [the] [form] [marked] D No [delivery] [voucher] [account] to be [made] [except] on the written order of the Superintendent, or of a person who is the [principal] at a treaty or [conference]. All issues and deliveries to [Indians] or [other] [persons] [for use], to be made in [presence] of some [person] to be appointed by the Superintendent, or the [principal] at a treaty in conformity who shall certify on the order for delivery, that [the] articles [therein] [mentioned] were in fact [given]. No deliveries to be made [to be entered] in an [abstract] to be stated according to the form [undecipherable] to which [deliveries] ought to be [undecipherable], [noted] all the articles which shall be lost, [stolen] or [destroyed] by accident. In [vouching] for articles [charged] in the abstracts of [advances] [undecipherable], [paid] or [advanced] to [undecipherable] [contractors] or [officials] [from] [disbursement], [undecipherable] stating the circumstances of each case, and [whether] the loss was or was not in their [judgment], occasioned by the [undecipherable] [negligence] of the agent or of any other [person]. It will be an important [rule], if at the time of [rendering] the accounts for [settlement], A third abstract [agreed] to the [Agent] stating the sum [that] remaining unexpended be rendered to the Treasury agreeably to the [given] [marc?] [undecipherable] I request that information may be [had] to [transmit] [undecipherable] the [arrangements] who are [undecipherable] this [establishment] of [requests] [touching] them as will not [answer] or [be] [undecipherable] [undecipherable] [undecipherable] [undecipherable] the [forward] [intelligence] [where] [undecipherable] [undecipherable] necessary to carry — These [regulations] [undecipherable] are therefore [reference] only to [control] [undecipherable] which [therefore] may be [undecipherable] [there] given to [those] employed [undecipherable] which [undecipherable] may [undecipherable] [been] given to them on [occasion] [accordingly] is [undecipherable] to render [undecipherable] and [undecipherable] the [undecipherable] [processes] [undecipherable] [undecipherable] this to [undecipherable] [undecipherable: Henry?] Knox [undecipherable] [undecipherable] Secretary of War The [foregoing] is a true Copy from the [records] to be — [undecipherable] [undecipherable] [undecipherable] [undecipherable] [Aug?] 23 — [undecipherable]