! C4 ( Ireland.)— EIGHTH REPORT OF THE COMMISSIONERS [ Appx. Poftmafters were on that day £\ 2,560. 12s. 4^. This proceeds from the mode of ftating the Account which relates to the receipts, allowances and payments, on account of the Revenue belonging to the Poll Office of Ireland alone, not including thofe on account of that of Great Britain ; confequently, whenever a balance is due to the latter, as is generally the cafe, fome of the balances muft be untruly ftated, otherwife their totals in accounting for the fum placed under the head of Total Receipt to be accounted, for, would exceed its amount. To prevent a recurrence to fuch expedients, we propofe that under the head of Grofs Receipt within the year, the total receipts, as well thofe on account of the Poft Office of Great Britain, as thofe on account of that of Ireland, ffiould be ftated, and that from the Total Rcccipt to be accounted for, fhould be deducted the amount of the re- payments or returns, the payments to or on account of Great Britain, and the expence of management. By this mode of framing the Account, however, the balance due . to Great Britain, if there be any, will be included in the net produce applicable to national objects and to payments into the Exchequer; in this refpect the Account mult be confidered as incorrect; but we are not aware that the true ftate of the balances, which we are of opinion it is indifpenfable ffiould appear, Appendix, N .24. cou; j kg otherwife exhibited. If, however, an abftra£ t of the Account prepared according to the annexed form be referred to, the balance due to Great Britain, and the balance due to the Iriffi Poft Office Revenue, will appear diftindtly ftated, their aggregate amount agreeing with the total of the outftanding balances. It may alfo be obferved, that by this mode of ftating the Account, the rate of col- lecting the grofs Revenue will be calculated on the Britiffi and Iriffi Revenue combined, while that of collecting the net will be principally calculated on the proportion belonging to Ireland; but when the Revenues of both Countries are fo intermixed as they are in this inftance, and we believe in this only, it would be perhaps impoffible to frame the Finance Account N11, entirely free from fome objection. The practice of ftating in the Account of the Public Revenue, arrears that axe deemed to be infolvent, and thofe due by difmiffed and deceafed Deputy Poftmafters, ought to be difcontinued ; they properly belong to the Account of Arrears and Balances, N° 3, After the Poft Office Accounts had been thus revifed, a general ftatement of them for the year ending 5th January 1806, was fubmitted to the Commiffioners of Accounts, but they ftill detected in them a number of errors, both in the charge and difcharge, which they were only able to develope and adjuft after a long and laborious examination of the feveral Books of the Office. It is obvious, that if corredt returns be not made to the Accountant General by the feveral Officers of the department, the quarterly Accounts ftated from them muft be erroneous ; it is therefore effential, that the different vouchers and documents from which thefe returns are made up, ffiould be carefully prepared, and the transfers made from them with the greateft exaftnefs. In the General Poft Office of Great Britain, the principal of each Office attefts upon oath the accuracy and fidelity of the Accounts of his department, and the whole are examined by the Poftmalters General, who at the foot of the Account certify the truth of it in the molt folemn manner. We recommend that this practice ffiould be adopted here, and that the Accountant general, previous to making up the quarterly Revenue Accounts, ffiould examine the Books and Accounts of the feveral departments from which returns are made to his Office, and afcertained, by comparing them with the feveral vouchers, that the totals and transfers have been correctly made. This examination might, we conceive, be in continual progrefs during the quarter, and would tend materially to promote correftnefs and regu- larity in keeping the Accounts. The quarterly Accounts fo made up, ffiould be laid before the Poftmafters General, to be by them infpe£ ted and examined j and from the four quarterly Accounts, one annual Account fhould be formed at the end of the year, as well of the Revenue to be accounted for to Great Britain, as that which appertains to Ireland, and this Account, attefted by the Accountant General, and certified by the Poftmafters General, ffiould be laid before the Commiffioners of Accounts. In auditing this Account, the amount of the R wenue brought to charge on the debit fide ought, we think, to be taken on the atteftation and certificate of the Accountant General, and of the Poftmafters General refpe& ively, as it appears to be unneceffary, and impofing upon the Commiffioners of Accounts a duty which would occupy much time, and be incompatible with their other important functions, to require that they ffiould x o inveftigate