Outlines New War Department Accounting Procedures
Document 1798Letter describing accounting procedures to be followed in consequence of the additional duties assigned to the Accountant by the Act of Congress of July 16, 1798. Lists general accounts as Quartermaster's Department, Hospital Department, Clothing Department, and Subsistence of the Army. All activity must be under direction of the Secretary of War.
No human transcription currently available for this document.
This transcription was generated by machine using Anthropic's Claude Code (a mix of sonnet and opus models). It may contain errors or inaccuracies. Please verify against the document image. Learn more about our generative AI methodology.
Treasury Department
Comptroller's Office
September 1st 1798.
Sir
In consequence of the additional duties assigned to the office of Accountant of the War Department, by the 3d section of the act of Congress passed on the 16th of July last, entitled "An act to alter and amend the several acts for the establishment and regulation of the Treasury, War and Navy Departments," it will be proper, the following [underline: general accompts of expenditure] in addition to those heretofore prescribed; should be opened in the books of your office (viz:)
1st Quartermasters Department.
2d Hospital Department.
3d Cloathing Department.
4th Subsistence of the Army.
The last of these accompts is to include the subsistence of the Officers of the Army, as well as of the non-commissioned officers and privates, consequently the general accompt of expenditure now open in your books under the title of Subsistence of Officers will be rendered unnecessary and is therefore to be discontinued.
I deem it unnecessary to enter into any particular observations on this subject; as the forms and instructions which have hitherto proceeded from this Office sufficiently exemplify and explain the manner of keeping and rendering the accompts of your office. The importance however of having all accompts [undecipherable] rendered quarterly for settlement, in order that frequent and regular adjustments thereof may be made,
is so manifest, that I cannot avoid calling your attention in the most pointed manner, to that part of the instructions transmitted from this Office on the 13th of August 1792, which require a strict correspondence to be maintained by you with all persons to whom monies shall be advanced by the Department of War.
As by the act before referred to, all purchases and contracts for supplies or services for the Military service of the United States, are to be made by or under the direction of the Secretary of War, he will doubtless judge it expedient to direct particular accompts to be opened for the purpose of ascertaining the amount of various expenses, which may finally be involved in a more general accompt; for instance, he may deem it expedient to direct the disbursements in the Quartermasters Department, to be classified in such a manner and distributed under so many [underline: particular heads of expenditure] as will at any time afford an easy and satisfactory view of the expenditures in that Department, and so with any other. In respect therefore to any details of this nature not inconsistent with the principles of the system of accounting, already prescribed and established, you will of course be governed by his Instructions.—
I am Sir,
very respectfully,
Your Obed:t Servant
[undecipherable]
William Simmons Esquire
Accountant of the War Department
[Comptroller's Office]
[further Instructions from the Comptroller of the treasury to his accountant of the [undecipherable] general [undecipherable] dated 1 Sept. 1798 and 3 atta.]
Type
Autograph Letter Signed
Description
Letter describing accounting procedures to be followed in consequence of the additional duties assigned to the Accountant by the Act of Congress of July 16, 1798. Lists general accounts as Quartermaster's Department, Hospital Department, Clothing Department, and Subsistence of the Army. All activity must be under direction of the Secretary of War.
Date
09/01/1798
Author
Recipient
Sent from
Comptroller's Office
Collection
Document number
1798090170001
Page start
1
Notable persons
William Simmons
John Steele
Accountant of the War Department
officers of the army
non-commissioned officers and privates
Secretary of War.
Notable locations
Accountant's Office
Comptroller's Office
Notable items
An Act to alter and amend the several acts for the establishment and regulation of the Treasury, War and Navy Departments
general accounts of expenditure
quartermasters Department
Hospital Department
Clothing Department
Subsistence of the Army
subsistence of officers
instructions of 13th of August 1792
principles of the system of accounting
particular heads of expenditure
particular accounts
amount of various expenses
advancement of monies
purchases and contracts for supplies or services.

