138 PROPOSED SYSTEM. 



As to permitting the Executive Officer to make issues to the 

 Army and Militia, and to make proper sales to private parties, 

 directly, the Commanding Officer would decide. I am confident 

 that experience would show the advantage of developing the pos- 

 sibilities of the system to the utmost. 



Arsenal Return. 



As to the disposition to be made of these returns when com- 

 pleted, much may be said. The natural course would be to for- 

 ward them separately to the Chief of Ordnance for audit, as is 

 now done. But the question arises whether, having made so 

 many changes, one more radical still may not be thought advis- 

 able. 



Considering that the essence of return building lies in its 

 pyramidal structure, would it not be well to have the Commanding 

 Officer audit both returns and transmit their aggregate results, 

 with the value of the articles named, in the form of an Arsenal 

 Return made yearly or oftener? 



Considering his nearness to the scene of operations, his in- 

 dependence of both the accounting officers, and the incentive 

 which this personal responsibility to an immediate superior would 

 give his subordinates, the suggestion appears to have claims to 

 attention. The saving in clerical labor throughout the Depart- 

 ment would be very great. 



If this view were adopted, the Commanding Officer, in com- 

 piling the Arsenal Return, would have a chance to examine so 

 thoroughly the records on which the other Returns were based 

 that their exactness would be assured ; there would be no 

 necessity for transcribing these records ; and in the form to be 

 hereafter described they would be so explicit that no rearrange- 

 ment could make them plainer. 



The Arsenal Return would take the place of the present two 

 Annual Returns, and with the values added would also replace 

 the Inventory. Being merely a transcript of the balances shown 

 by the Store and Current Service Ledgers, Chap. XIV, it could be 

 easily compiled in a very few days by two clerks, one to read off 

 the balances and the other to enter them in the return. 



