OFFICE WORK OF A GARRISON BATTERY. 
49 
AY.0. Form 167 the amount he will require for January. He has so 
many men, and their full, pay for the month comes to a certain sum; 
he will also have to pay at the end of the month some allowances to 
his officers and men, viz., lodging, fuel and light, and forage, etc. 
He may expect to have to pay some savings hank withdrawals, and 
for the last month of each quarter lie has to estimate for the amount 
required to pay the postage, contingent, and repair of accoutrements 
allowances, and the grants for the library, .and for the officers’ mess. In 
the estimate for either April, May, or June, he has to provide for 
the charge for altering the annual clothing, see para. 116, inserting it 
in the month in which he expects to receive it passed. If by any 
chance the balance of the previous month was in his favour, its amount 
is included in his estimate. The good conduct pay and additional 
pay form separate items on the first page of the form ; the latter is 
not included in the printed detail, so it may be overlooked. 
77. The total of all these items gives the amount that might possibly 
be required, but there are certain to be considerable deductions* 
Some men will lose part of their pay by being fined, deprived pay, 
or imprisoned, etc. If any savings bank deposits are expected, these, 
as all other such receipts, will increase the Battery’s income, and so 
reduce the estimate. In the last month of each quarter, allowance 
must be made for the return to Government of the deduction from the 
contingent for repair of arms, 3d. per rifle per quarter. If, as almost 
always will be the case* the last (November) Pay List showed a 
balance against the Major, that sum will be included among the 
deductions, a regular series of which has thus to be made. Experience 
and reference to past months will be the best guide: but the final 
result cannot of course be arrived at till the November Pay List is 
closed. By the Financial Instructions, art. 159, altered by A.C. 223, 
of 1879, the estimate should be framed so as to bring the monthly 
balance within Ten Pounds, but this is often too small a limit. For 
estimates, see Finance Beg. 76, 77, 80. The manner in which the 
Major wishes to receive his cash, generally in two instalments, on the 
1st and 15th of each month, is filled in on the 4th page, round numbers 
being taken for the amounts, and the estimate is forwarded to the 
Paymaster in the first week of the month. 
78. The first instalment for January will be received about 29th 
December, generally in the shape of a blank receipt forming a draft 
on the Accountant-General. Its receipt is at once entered in the 
cash account for December (see para. 88), or whatever month it arrives 
in. The second instalment arrives about 13th January, and is 
immediately entered in the January cash account. Each draft is at 
once paid in to the account opened, whenever practicable, with some 
banker in the Battery’s name, on which the Major draws by cheque. 
For these Banking Accounts see Finance Bcgulations 92 to 103. 
The great object is to have little cash outside the bank, and usually 
from £5 to £10 covers any claims that may be made during the week 
that cannot be paid by cheque, except of course the weekly pay. 
