332] ANNUAL: REGISTER; 1790. 
J 
Harris, efq. one of the prefent de- 
puty auditors in the office of lord 
Mountituart. 
This office is inftituted for the 
fole purpofe of auditing and exa- 
mining the public accounts: it is 
executed by two auditors, inde- 
pendant of each other; each hav- 
ing a feparate and diftingt office, his 
own deputies, offices, and clerks, 
He is appointed by letters patent. 
Upon infpection of thofe by which 
lord Sondes and lord Mountftuart 
now enjoy this office, it appears that 
he is appointed auditor of the preft 
or impreit, and foreign accounts, to 
execute the office by himfelf, or his 
deputy or deputies, during his good 
behaviour. ‘The power therein de- 
legated to him is, to audit and de- 
termine, with the advice, authority, 
and confent of the commiffioners of 
the treafury and chancellor of the 
exchequer, the accounts and views 
of accounts of feveral officers and 
duties therein particularly fpecified, 
and, in general, of all perfons being 
accountable for any fums of money 
received by the name of impreit 
from the king, or any other perfon 
in fis name, and to be applied about 
the affairs of the king: it is con- 
fined to the examination of the ac- 
counts; he has no power to bring 
the accountants before him; if not 
compelled by the exchequer pro- 
cefs, they come at their own plea- 
fure only. By the general impretft 
roll from the exchequer every half 
year, he learns whe are become ac- 
countable, and for what fums iffued 
from thence. ‘The yearly accounts 
ef fomey and the final accounts of 
other of the. great accountants, in- 
form him of the infupers or fub-ac- 
countants; but in the impreft cer- 
fificate, which he tranfmits every 
half year to the king’s remem- 
brancer, he inferts thofe account. 
ants only whofe accogpts are then 
depending ; and, ieee infert- 
ed, he has no authority to leave 
them out ; their names muft remain 
upon all fubfequent certificates, un- 
til their accounts are pafled; and 
from thence it arifes that accounts 
of a very ancient date, debts ob- 
folete and defperate, conftantly ap-- 
pear upon thefe certificates, 
‘The accounts audited in this of- 
fice are of two kinds; ordinary, and 
extraordinary. The ordinary ac- 
counts are prepared, made up, and 
prefented to the lords of the trea- 
fury for deglaration, by virtue of 
the authority vefted in the auditor 
by. the letters patent. The extra- 
ordinary accounts are prepared, 
made up, and prefented for decla- 
ration, in purfuance of a fpecial 
warrant obtained for that purpofe, 
either from the king or from the 
treafury: previous to the applica~ 
tion for this warrant, the auditor 
examines the account and vouchers, 
makes up a ftate of it, and pre- 
fents it to the treafury for their 
approbation and allowance. In 
confequence of fuch allowance, a 
warrant is procured ; which directs » 
the auditor to prepare, make up, 
and prefent for EP Ba bp the ac- 
count, conformably to the ftate of 
it fo approved of and allowed. 
Which of thefe extraordinary ac- 
counts require the king’s, and 
which a treafury warrant, does not 
feem to be afcertained by any 
known diftin@ion; the auditor is 
taught by the ufage of office only, 
which he is to apply for. . The ac- 
counts of governors and quarter 
maiters general are paffed by the- 
king’s warrant; the accounts of 
contractors by a treafury warrant. 
Some of the accounts are annual, 
and 
