Appendix, No, 12. 458 ( Ireland.) Eighth REPORT OF THE COMMISSIONERS [ Appendix be filled up, according as the remittance is compofed of bills, cafh, money orders, & c. & c. The Trcafurer is required to lodge in the Bank of Ireland, the whole amount of his Cafh receipts, as well as the bills remitted by the Deputy Poftmafters to the credit of the Poftmafters General, by whofe drafts, or in their abfence by thofe of the Treafurer counterfigned by a Lord of the Treafury, or by the chief or under Secretary to the Lord Lieutenant, any Part of the money fo lodged can alone be taken out of the Bank. Every week he returns to the Accountant General two Accounts, the one termed an Abftract of the Treafurer's Receipts, the other an Abftradt of his Receipts and Payments ; but this defcription is not corrett in re- fpe£ t to either of thefe abftratts, in as much as in both of them he uniformly ftates as received, the feveral charges payable by the Letter Carriers, the Alpha- bet- keeper and the Window- man, though they may be then in arrear ; and in the laft week of the quarter he takes credit in the latter for the quarterly charges of the feveral eftablifhments, and the eftimated amount of the incidental or con- tingent expences, though no payments may have been actually made on either account, it being his pradtice, at the clofe of every quarter, to draw out of the Bank of Ireland, and lodge with his private Banker, a fum equal to the amount of fuch charges, paying them as they are demanded. Of the abftra£ t of receipts • and payments, five copies are made out and fent to the Accountant General, which after being examined and figned by him are tranfmitted, one copy to the Lords of the Treafury, one to the Irifh Exchequer Office in London, one to the Cuftom- houfe, for the Officer by whom the annual Accounts are made up for Parliament, and two to the Secretary's Office, one to remain there, the other for the ufe of the Poftmafters General. The balance at the foot of this abftrad, forms the firft item on the debtor fide of the next week's abftradt, and is always ftated to be in bank. As the amount ftated under each head of receipt on the charge fide of the abftraft of receipts and payments, agrees in totals with the fums entered as received in the abftraft of receipts, the principal difference between them being that the latter exhibits the feveral charges payable within the week according to their dates, it does not appear to be neccflary to continue the ufe of the abftradt of receipts for the purpofe of affording a view of the amount of the Revenue re- ceived by the Treafurer during each week, were it even correct in that refpect; it is however material, that the Poftmafters General ffiould be informed of any default made in the Payment of the feveral charges at the periods affigned for that purpofe, we therefore think, that the Treafurer ffiould make a weekly return to the Accountant General, ftating therein the charges payable within the week for the Dublin delivery, and by the Window- man, his receipts on account thereof, the fums in arrear, the charges on account of which it has been incurred, and by what walk or department due, and that the fame ffiould be certified by the Ac- countant General to the Poftmafters General, by whom immediate enquiry ought fuch We tijiO recommend, an arrear having accrued, cle by the Treafurer, on account of any branch of to be made into the caufe of that no payment ffiould be m; the expenditure of the department, without a warrant from the Poftmafters General, a fan& ion which has not hitherto been confidered as effential, and that the Trea- furer, whofe drafts 011 the Bank when any payment has been allowed by the Poftmafter General, we confider to be fufficient without their having any other lignature attached to them, ffiould fpecify in each the fervice for which it is drawn. That the abftract of receipt and payment ffiould confift of actual receipts and payments only, that the Caffi Pafs- book kept by the Treafurer with the Bank, fhould be produced to the Accountant General, to fatisfy him, previous to his figning fuch abftract, that the balance at the foot thereof is in bank, and that the abftract fo figned, together with the Bank- book, ffiould be then laid before the Poftmafters General. I 9 Vfjl Appendix, No. 13. It is the duty of the Accountant General, to keep the Accounts of the different branches of the Poft Office revenue, and to check the receipts and payments of the Treafurer, to examine and fign, previous to their being paid, all incident bills for fervices performed, fuch an examination extending however only to the caft- ings of the Accounts, and to examine and fign all returns made from his Office; the Treafurers receipts from the Letter Carriers, the Alphabet, Window- man and Penny Poft, he checks by comparing them with the charges entered under thefe heads in the Accounts kept in his Office; his receipts 011 account of Deputies remittances he compares quarterly, with the weekly returns, made by the Remit- tance