OFFTCR WORK OF A OARRTsOX RVTTFRY. 
58 
at present, tlie audit by the Paymaster is of little practical use to the 
Major, and forms no safeguard to him, This is a great hardship, and 
easily remediable, 
91. Here note that the “’observations” of the Paymaster are the 
recognised and sole proper means of correcting the Pay List. Pay¬ 
masters sometimes wish to avoid the use of the “ observations ” by 
getting the duplicate copy of the Pay List into their own hands, making 
any alterations they desire in it, and then returning it to the Battery 
without explanation. When this is done, all control of the battery 
finance passes from the Major; and, if he allows it, he need trouble 
himself little about any details. A small note on the old printed form 
of the Pay List, \Y. O. Form 1075, that the duplicate copy may be 
called for if “ necessary,” used to cover this system : the real ob ject of the 
note is that the duplicate may be called in when the original is found to be 
so full of errors that it would be difficult to correct it by the observa¬ 
tions.” The duplicate Pay List is the property of the Major, it is his sole 
record of his financial transactions with Government, audit should always 
remain in his custody, except in the case contemplated by the note, 
when it is so incorrect that it ceases to be of actual value to him. The 
pecuniary responsibility of the Major gives him certain rights; and, 
above all, that of retaining the records of the whole of his transactions. 
This is often forgotten when books are called into Brigade Offices for 
inspection. The position of a Battery in which both Pay Lists, sent 
by the same post, have been lost, would be disagreeable, especially if a 
change of Pay-Sergeants took place at the same time. 
92. Officers new to command will probably be very anxious about 
their cash, in which they think they are most likely to incur losses, 
■while, in reality, the money is much easier to look after and to check 
than the stores. There are, however, many ways in which the Major 
may lose money: first, there are the really unavoidable losses, mei* 
dying, deserting, or being discharged in debt. (If two men desert, oik; 
two pounds in debt, the other two pounds in credit, the Major has to pay 
the debt and the Government takes the other man’s credit.) Next come 
the nominally avoidable losses ; payments to men about to be discharged, 
believed to be correct, and passed by the Paymaster,, but disallowed on 
audit by the War Office; over-payments for carriage of baggage, 
railway and passage warrants not issued by the cheapest route for men 
discharged, debts of men suddenly transferred, eventually irrecoverable, 
and other items, many of which can hardly be avoided as long as the 
system exists of requiring prepayment of a claim before it is audited. 
Then come the really avoidable losses; payments to men not entered in 
the ledger, charges for necessaries and clothing, and tradesmen’s bills 
omitted from the ledger, savings bank withdrawals not entered, debts 
of transfers permitted to drop, credits of transfers' not claimed, dis¬ 
allowances on audit not recovered from the men or from the Major, 
deprivation of pay and fines not charged, letting discharged men, 
especially from detachments, leave without getting full receipts, besides 
losses that may occur from over-drawing rations, losing or over-issuing 
