S T A T E P A P E R S. 



453 



The business of the conductor 

 is, to pay all contingent and inci- 

 dental cxpences incurred in the 

 Treasurer's office (amounting an- 

 nually to 13,000 or 14,000/.) for 

 which purpose money is imprested 

 to him from time to time from the 

 Navy Board, on the authority of 

 letters from the paymaster of the 

 Navy, stating that the balance 

 stands according to the certificate 

 of the conductor, which is en- 

 closed in each letter. 



It is the duty of the paymaster 

 of the Navy to examine and cer- 

 tify to the Navy Board, the con- 

 ductor's half-yearly account, re- 

 taining the vouchers in his own 

 office. These half-yearly accounts 

 do not exhibit the money imprest- 

 ed to the conductor, nor the ba- 

 lance due from him. The parti- 

 culars of money imprested are 

 kept in the books of the Navy 

 Board ; but the applications for 

 imprests pass through the paymas- 

 ter's hands, who keeps no account 

 of those imprests ; nor did he con- 

 ceive that it was his duty to com- 

 pare the sums advanced to the 

 conductor with the sums expend- 

 ed by him. 



The commissioners of the navy 

 pronounced, after full delibera- 

 tion, that the conductor was not 

 an accountant with their board for 

 money received, as they had no 

 control over it; and as it was to- 

 tally out of their power to ascer- 

 tain, whether the balances stated 

 in his application for money were 

 correct, unless they were in pos- 

 session of his accounts, and of the 

 vouchers for his payments up to 

 the date of his application. 



Mr. Charles Barrow (the late 

 conductor) was responsible for the 

 balance of 3,713/., at the end of 



1808, which was increased to 

 5,689/. in Januaiy, 1810. 



An extent has been issued 

 against him for the sum due, bub 

 there is no probability that more 

 than 500/. will be recovered. No 

 security was taken for the due 

 discharge of his duty, nor has it 

 been usual to require it in that 

 department. A case has been 

 laid before the crown lawyers for 

 their opinion as to prosecuting 

 him criminally. 



A mode of effectual check, with 

 regard to the future balances, has 

 been provided ; and security has 

 been taken in the sum of 2,000/. 

 from the successor of Mr. Barrow, 

 in pursuance of a minute of the 

 treasurer, dated the 12thofMarch, 

 1810. 



The incidental and contingent , 

 expenditurewithin any office ought 

 unquestionably to undergo a strict 

 examination, in the first instance, 

 by the superiors in that depart- 

 ment ; but its final audit and al- 

 lowance ought not to rest there : 

 as no office whatever should be 

 suffered to remain responsible only 

 to itself; and for this reason, as 

 well as for those wbich are before 

 slated with reference to passing 

 the paymaster's annual accounts, 

 your committee consider that the 

 practice, which was established 

 by the order in council, the 9th of 

 August, 1806, "By which the 

 Navy Board, to whose examina- 

 tion and control the contingent 

 expcnces were formerly subject, 

 are directed to allow them on the 

 certificate of the paymaster," 

 (fourth report commissioners on 

 fees, p. 136,) ought to be discon- 

 tinued ; and that the vouchers 

 themselves should be transmitted, 



