Philadelphia 7 March 1797 Sir As I understand considerable alteration in the mode of doing the Public business here and elsewhere is in contemplation, I have thought it advisable to call your attention to the following particulars, [strikethrough: the result of experience,] relative to keeping the Public accounts of Stores in future, believing that the method now suggested will have a tendency to Simplify the business and produce a more regular & prompt attention to the desirable object in view — I propose to charge the Quarter Master General immediately with every Species of supplies furnished his Department, of course he will have to account for the use and expenditure of them either quarterly half year or annually as may be found necessary and practicable — A Commissary of Military Stores with Assistants should be appointed, to whom every supply in that branch should be charged and accounted for as is proposed in the case of the Quarter Master General — Apothecaries, or some other description of persons should be appointed and held accountable in the same way for the expenditures in the Medical Department — The Goods for the Indians should be charged immediately to the Tribes for whom they are forwarded, although they are addressed to their respective Agents, their receipts however of delivery to be produced to substantiate the Entries made and shew that the whole Annuity stipulated has been paid — Persons settling fugitive Claims with the Accountant, if such there be, should be referred to the Head of Departments to which the supplies belong to account for the expenditure in this way through the Principals of each Department we shall have an account of all expenditures and of the Stores remaining on hand in each at any given periods a circumstance of much importance to the calculations and operations of an army and to the War Department in particular — The purchases as usual I conclude will be made by the Purveyor — The articles purchased by him will be delivered to the Store Keeper whose receipt completely exonerates the Purveyor — The Store Keeper delivers the Stores on the order of the Secretary of War and the receipts taken & produced are his sufficient Vouchers for the deliveries — These receipts should be the ground of charge against the Department to which the article belongs, and the Principal should be held accountable to produce satisfactory evidence of the Expenditures. The Purveyor should be ordered to lodge in my Office invoices and receipts for all articles purchased by him and delivered to the Store Keepers or other persons, which would be placed to the debit of the proper account and serve as a check to the credits given by the Accountable, these rules & regulations being adopted and steadily pursued will enable me to answer the ends of my appointment without them it can be only partially effected — Quarterly returns shewing the amount of Stores on hand in each Department and where deposited must be made to enable me to shew at any hour the state and disposition of the Stores belonging to the United States — It would be best to have all voits of Stores classed or otherwise arranged under the Departments to which they respectively belong, that list of these Stores be kept by a Clerk in your Office, to be specially charged with this duty he should never be permitted to blend in the same order articles belonging to different Departments, from this arrangement a distinct voucher will be provided for every charge in each Department James McHenry E^sq Secretary of War With Respect and Esteem I am Sir Your Most Obed^t Serv^t Samuel Hodgdon