Suna TE OP AP BARS: 
and have ageontinuance; as thofe 
of the tredftve: of the navy, and 
paymaiter general of the forces; 
fach accounts are ufually pafled, a 
year’s account alternately in each 
office; other accounts are carried, 
at the option of the accountant, to 
which of the two offices he chufes; 
but it is in the power of the lords 
of the treafury to direét an account 
to be audited in either office; and 
there are fome accounts, fuch as 
thofe of the bank and South Sea 
company, which are audited by 
both officers jointly. 
Having thus obtained a general 
knowledge of the mode of tranfact- 
ing the bufinefs of this office, we 
proceeded to inquire into the ap- 
plication of thefe general rules to 
the auditing and pafling the parti- 
cular accounts. 
We began this inquiry in the 
‘fame order in which we had ex- 
amined into the offices themfelves ; 
that is, firft with the accounts of the 
treafurer of the navy. We required 
from the auditors of the impreft 
the lait declared account of a trea- 
furer of the navy, with the ledgers, 
charge, difcharge, and other mate- 
rials from which that account was 
made out, The account tranfmit- 
ted to us purfuant to this requifi- 
tion, was that of the late George 
Grenville, for one year, ending the 
3uit of December 1759, with three 
folio ledgers, and other detached 
papers; comprehending the total 
charge upon him for that year, his 
total difcharge, and two abftratts. 
The charge confiits of two parts ; 
the impreft roll, and the voluntary 
charge. The imprett roll contains 
all the fums impretted to him from 
the exchequer during the period of 
his account; and is produced by the 
treafurer to the auditor as his proof 
ea 
for that charge. The voluntary 
charge contains all the fums received 
by him during the fame time upon 
other accounts, and dedu¢tions 
made by him in his payments; that 
is to fay, imprefts of former trea- 
furers cleared by him, money arif- 
ing from the fale of old navy and 
victualling ftores and decayed pro- 
vifions, abatements from bills, and 
from fhip, yard, and fick and hurt 
books, from hali-pay lifts, and Chat- 
ham chett. 
The difcharge confifts of entries 
of the following articles: all the 
bills paid by him in the year 1759, 
for the ordinary and extraordinary 
navy fervices, fer the fick and hurt, 
and for the victualling fervice: they 
are numbered, and entered as paid, 
either on the 14th or on the lad 
day of every month, thefe two be- 
ing the periods on which the trea- 
furer certifies his receipts and pay- 
ments to the navy and victualling 
boards. The number of the navy 
bills in this year’s account, is 5,052; 
of the vittualling, 3,348; and of 
the fick and hurt, 1,040; together, 
9.440 bills;—entries of the extra 
payments, with the receipts for 
them annexed, being 12 in num- 
ber;—entries of the payment of 
244 fhips books made up as paid in 
that year; each entry is the fum 
total of the wages of the matter, 
officers, and mariners, during their 
fervice on board that fhip, for a 
certain ftated period, referring to 
that fhip’s book remaining in the 
navy office;—entries of the total 
fums paid to the clerk of the cheque, 
officers, and men, employed in each 
yard, for their wages during a cer- 
tain flated period; and of the tota} 
fums paid to the hofpital ‘hips, 
and for fick quarters, referring to 
books ;.and for the half-pay, refer- 
ring 
