All monies, for extraordinaries, are obtained by drafts of the commissary general on the treasury, which, on their arrival, are accepted, if drawn conformably to the rules laid down, as being in payment for services ordered by the commander in chief, and the value of which have been previously examined and ascertained by the commissaries of accounts on the spot.

The commissaries of accounts make returns of their examination; and on these documents the comptrollers of the army accounts found the best enquiry into the expenditure which the nature of the subject admits of.

The commissaries general and commissaries of accounts, are appointed by warrant under the king’s sign manual, directing them to obey all instructions given them for the execution of their duty by the lords commissioners of the treasury; which instructions, since the commencement of this war, have been prepared by the comptrollers of the army accounts, under the orders, and subjected to the inspection of the treasury. Instructions are also given by the secretary of state for the war department, to all commanding officers abroad, to conduct the service on which they are employed, with the utmost regard to public economy, and punctuality in their accounts.

The present establishment of this office is composed in the following manner:—

Two comptrollers at 1000l. per annum each.

One secretary, 700l. ditto.

Civil Department.

One first accomptant and chief clerk 500l.

One second ditto, 300l.

One third ditto, salary not specified.