350] 
On pafling his accounts, the bill in- 
dorfed, or requifition of the navy 
board, is both his authority and 
voucher for his draft. The draft 
indorfed is. the voucher for the bank 
to prove their payment. If thefe, 
accounts agree (and they ought 
frequently to be compared together) 
it is highly probable that they are 
both right. 
The only remaining fource of de- 
Tay, in the accounts of the treafu- 
rer of the navy, that has come under 
our obfervasion, is the neceflity, a- 
rifing from the prefent courfe of the 
exchequer, that thefe accounts fhould 
pats through the office of the audi- 
tors of. the impreft. Public ac- 
counts ought certainly to be fully 
and accurately examined fomewhere. 
The officer entrufted with public 
money fhould give an account what 
he has done with it; and the pub- 
lic have aright to the fatisfaétion of 
knowing, that their money has been 
applied to the purpofes for which 
they gave it. 
The treafurer of the navy is an of- 
ficer merely minifterial: He neither 
receives nor pays in confequence of 
any judgment of his own; but as he 
is directed, or according to lifts pre- 
pared for him, and rules preftribed 
him; and therefore to pafs his ac- 
counts, is no more than to fee that he 
has an authority, and a correct 
voucher, for every payment he 
claims to be allowed. 
We learn from the information of 
George Marth, efq. one of the com- 
miffioners of the navy; and from 
Jonas Hanway, efq. one of the com- 
miffioners of the vid alling ; and 
from Mr. Nathan Crow, chief clerk 
tothe commiffioners of fick and hurt, 
that the commiffioners of each office 
are entrufted with the power of mak- 
ing all contracts, whether for the 
m 
ANNUAL REGISTER, 1790. 
purchafe of ftores or materials, or - 
for the performance of fervices in 
their feveral departments: that cer- 
tain officers are appointed or offici- 
ally bound to fuperintend the execu- 
tion of the contracts; and no pay- 
ment is directed to be made but up-, 
on the certificate or teftimony, in, 
fome fhape orother, of thefe officers 
that the contracts have been execut- 
ed to the amount of the demand with 
honelty .and fidelity, and according 
to the terms andconditions of the en- 
gagement. Certain officers of thefe 
boards, in their refpective depart-; 
ments, compare the bills with the 
terms of the contraéts, and examine 
the computations and caftings. The. 
cemmiflioners, relying upon their 
accuracy and fidelity, affign the 
bill fo examined upon the treafurer 
for payment. The treafurer, be- 
fore he tranfmits his account or ledg~ 
er to the auditors of the impreit, 
ends the feveral parts of it to-wlif-, 
ferent branches of the navy, viétual- 
ling, and fick and hurt offices, with 
the vouchers,;,the. officers whofe, 
bufinefs it is,an, thefe. departments, 
compare the articles.in the ledger 
with their correfpondent vouchers,: 
and with the entries in their books. 
of office; this examination warrants: 
the fubfcription of the commiffioners 
of the navy to the ledger entries. 
The auditor. compares the abftrac- 
with the particular items that com-. 
pofe it: he recafts and recomputes+ 
the compound articles, and makes, 
fome alteration in the arrangement’ 
of others. te 
From this ftate of the progrefs of. 
thefe accounts, -it feems to us that 
the accounts of the treafurer of the 
navy are in fact not audited by the 
auditor of the impreft, but by the. 
commiflioners of the navy. 
To the commiifioners of the_fe- 
veral 
