Treasury Department, Comptroller's Office, 24 November 1798. Sir, I had the honor to receive in due time your letter of the 23^d ultimo, respecting the forms for keeping and stating the accounts of Contractors who supply the troops on the Frontiers and sea Board, and also the recruits at the several places of rendezvous which you wish to be prepared. The removal of the public offices from Trenton to Philadelphia, and a temporary derangement of business which attended [strikethrough: it, induce me to] upon your goodness to receive as my apology, for not replying to that communication sooner. A conversation which took place a day or two after the receipt of it, in which I stated some of the difficulties which a consideration of the subject presented, will I hope have prepared your mind to pursue a course which is supposed at the Treasury to be more regular, and more conformable to the spirit of the act of the 16: of July last, than the one suggested in your letter. It appears to have been the leading object of the Legislature in passing that act, to make the head of each of the Departments, to which its provisions have reference, specially responsible for a proper application of the funds confided to his direction, and there is no difficulty, I think, in reconciling this construction with the general superintending power which belongs to the Treasury Department. Under this impression, my letters of [strikethrough: the 1^st of September last] to the Accountant, and of [strikethrough: the ultimo] to you were written. The same idea is communicated in both, that [underline: as you were to be responsible for the proper application of the monies advanced to the War Department, the Treasury ought not to interfere with your arrangements, further than might be necessary to preserve uniformity, in the system and principles of accounting, and to be able at stated periods, to exhibit a satisfactory view of the public expenditures.] This was thought to be most respectful and safe, as it regarded your official operations and convenient and orderly, as it related to the duties of this Department. I beg leave further respectfully to suggest that it is apprehended, great difficulties may arise from an attempt to prescribe permanent rules for the regulation of the conduct of subordinate agents, and that it will be found best in practice to give them occasionally particular instructions and forms adapted to the nature of their respective duties bearing in mind in all such cases, the general principles contained in the Treasury instructions to the Accountant. If you should acquiesce in this opinion, you will probably find it expedient to refer the preparation of [text damaged] (as often as they may be wanted) to that Office, where knowledge of the details of business (with the aid of your direction) will enable him to prepare them in a manner most likely to correspond with your wishes. It is not understood to be the Comptroller's duty to prepare all the [underline: subordinate forms] which grow out of the instructions and regulations of the Secretary at War; but such [underline: general forms only,] as are necessary for preserving order and system in the intercourse between the two departments. I have the honor to be Sir, With great respect (signed) W. Steele Comp^tr. [the Hon^ble James M^cHenry Esq. Secretary of War.]