[Copy of a Letter from the Accountant to the Secretary of War of the 14^th Oct: 1800, relative to the accounts of [undecipherable] Jn. Wilkins, Jnr. D[undecipherable]. Gen[undecipherable]] [Copy] Accountant's Office October 14. 1800— The Secretary of War Sir The additional accounts and Vouchers lately rendered by the Qu[undecipherable] Master General being as [undecipherable] subject of them, an[d] the liberty to address you [undecipherable] [re]questing from you informa[tion] thereon— The Quarter Master Ge[neral] from those accounts, and from information given by h[im], it appears, was never fur[undecipherable] nished with any Instructions as to his particular duties: On this point therefore I a[m] at a loss in the examination of his accounts. The cours[e] [u]sually pursued in the settlement of an account is first to requ[ire] from the party Instructions un[der] which the expenditures [were] made, and then decide as to the validity of the vouch[ers] produced, comparing them with his authority— In the [p]resent case therefore you will perceive, Sir, that no Instr[uctions] having been issued, there is nothing to check [undecipherable] extent of the expenditures or judge of the validity of the [undecipherable] vouchers— These difficulties long since occurred and were [undecipherable] to the late Secretary of War, he was however of opinion th[at] it did not belong to him to give any instructions to, or decide on the expenditures of the Quarter Master General, a[nd] his accounts therefore have remained without final, p[er]manent [undecipherable] since— It appears from the representation of [the] Quarter Master General that the principles which [ha]ve governed him in his expen[di]tures as to authority hav[e] been two— The first, he has considered considered his own competent to all expenditures relating [pro]perly and within the Quarter Master General's department; This to include the appointment of all agents, making all purchases and fixing compensations; so as properly to carry into effect and execute the trust reposed in him as Quarter Master General— Second, That when he has been called upon to [undecipherable] belonging to his de[part]ment [undecipherable] [autho]rity of the command[ing] [undecipherable] [o]fficer [at] post where such expendi[tures] [undecipherable] called for, as compet[ent] authority for him to act— As relates to the first principle, he considers himself vested with certain powers as Quarter Master General, which he is to execute according to his best judgement; and, should he wantonly or improperly apply [p]ublic monies, that he is [ac]countable therefor in his proper capacity— As relates to the second, he is of opinion that the commanding Officer has a comptrolling power over his f[unds] and that any thing he may direct to be executed therewith, he alone is accountable for, and the Quart[er] Master General obliged to comply, and exonerated by such [o]rder— Two questions therefore remain to be decided [by] the Secretary of War— The first is, Whether he considers all appointments and expenditures made by the Quar[ter] Master General in his proper capacity and within his [du]ty as such, authorised, and should be admitted acco[rdingly] to his credit, holding him only accountable for the pro[per] application of all articles purchased— The second is [W]hether he considers the authority of the command[er] [undecipherable] competent to the [di]rection of any funds in [h]ands of the Quartermaster General General, to be applied to other objects than those expressly belonging to that department; and that such order is a sufficient voucher to the Quarter Master General in the settlement of his accounts— A decision on those points will enable me to pass off the accounts of the Quarter Master General— But the principle will still re[main]— [undecipherable] general [undecipherable] for [undecipherable] he has exceeded [undecipherable] for me to ascertain what [undecipherable] not suppose that it is Master General's duty [undecipherable] isted in the Quarter Master authority, or not— For I [undecipherable] To merely examine the intended that authority [undecipherable] but is but a trifling object General without controu[l] [undecipherable] magnitude of the purchases Vouchers as to their amo[unt] by him— It will remain compared with the extent [undecipherable] how far his authority extends, and appointments mad[e] [undecipherable] War conceives within his therefore to be determined, General[s]— and what the Secretary [of] duties as Quarter Master [undecipherable] W^m Simmons I am, &[c]