36 PRESENT SYSTEM. 



and issue them, and to overhaul and preserve them from injury 

 and decay. 



These troops and storehouses require a large amount of clerical 

 labor in preparing the reports and estimates demanded by the 

 superior military authorities. 



In its external relations the Arsenal has a dual responsibility : 

 first, to the Chief of Ordnance for the general management of its 

 affairs ; and second, through him to the Treasury for its disburse- 

 ments. The arsenal is required to furnish the Chief of Ordnance 

 with full and frequent information as to its affairs, as a factory, 

 as a garrison, and as a magazine ; so that through him, Congress 

 and the people may know how the public money has been spent, 

 and that the arsenal may be best prepared to meet whatever calls 

 its geographical position may expose it to. These reports relate 

 to the progress of work which has been ordered, and to its cost ; 

 to the condition of the garrison ; the number and rating of the 

 civil employees, and to the quantities of each special kind of 

 material received, issued, and remaining on hand. 



The magnitude of this undertaking may be imagined when it is 

 known that the returns of most large arsenals embrace several 

 thousand kinds of material, each of which has to be accounted 

 for under its own name. 



As to the disbursements, the arsenal reports to the Treasury, 

 not only its disbursements in bulk, but those authorized by each 

 appropriation of Congress. The Chief of Ordnance similarly 

 requires accounts to be kept with his allotments of the general 

 appropriations among the different arsenals. 



It is thus seen that the book-keeping covers a large field : the 

 work involved may be imagined by any one who has seen some 

 large business turned over to an assignee, to be managed in trust. 

 Now, the management of an arsenal is always in trust ; but it is a 

 double trust, being first from the Treasury to the Chief of Ord- 

 nance, and from him to the Commanding Officer ; each trustee 

 has another to watch him. 



Where the accounts assuming and discharging this grave 

 responsibility require the most attention, is in the details regard- 



