Arch^d Breary, Esq^r Accountants Office Agent of Fortifications Oct^r 16^th 1799 New Port — R. I. Sir Referring to my letter of the 18 Ult:, I have by this to hand you Instructions, by which you are in future to be governed, as to what regards vouchers, & the forms of keeping & rendering your accounts, (as Agent of Fortifications) to this Office for settlement, the necessary directions how to disburse the Public monies entrusted to your care & the application of the articles purchased by you, you have already (no doubt) received from the Sec^y of War — Your accounts must be rendered to this Office monthly, for all expenditures made by you during the preceding month, necessary to a final settlement, & I shall require on such settlement, a strict compliance on your part with all Instructions received from the Sec^y of War, and that your charges be accompanied with fair, regular, explicit bills & receipts, annexed for the monies paid by you the wh[ole] to be numbered in rotation according to the dates of payment — & thus numbered arranged to the charges noting what the payments are made for, the amount of said acc^ts of disbursem^ts to be entered in a general Acc^t Current balanced by such sum as may be due to, or by you, each account Current to be distinguished by an alphabetical letter commencing with A to be referred to in its subordinate Vouchers. All expenditures for materials & to Workmen & Labourers employed to Construct new or repair old works, and all payments to satisfy Contracts for erecting any part, or complete work, you are to charge in your Books under the head of "Fortifications" — all expenditures for Gun Carriages, implements for Guns, military Stores & Gun Powder, to be charged under the head of "Cannon, arms & ammunition". & you will render your acc^ts accordingly. It is also necessary that you transmit the following Abstracts Viz^t — all articles purchased — Pay of Laborers — Pay of mechanics — Transportation — Contracts for Constructing or repairing any work the compensation for which is not detailed in its component parts — Contingent expenses embracing all such as do not belong to the preceding abstracts. The amount of each to be carried to one General Abstract of expenditures, agreeably to the forms which I inclose for your government, as well as the acc^ts above noticed. It is proper to be observed, that no advances on account, whether on Contract or otherwise must appear in your accounts transmitted to this Office for settlement, as no charge not for a Payment in full can be admitted — To avoid however the appearance of your having monies in your hands when it may be the reverse you can forward a memorandum of the respective advances made