To Secure the Blessings of Liberty: Selected Writings of Gouverneur Morris

6 • Report of the Committee on the Treasury (1778)

67 Reprinted from Journals of the Continental Congress, 1774–1789, ed. Worthington C. Ford et al. (Washington, D.C.: U.S. Government Printing Office, 1904–37), 11:779– 84. The manuscript, not in Morris’s hand, is in the Gouverneur Morris Papers, Rare Book and Manuscript Library, Columbia University, item 1324. 1. For the prior deliberations on this subject, see JCC 10:351, note 1. Morris’s committee was appointed July 30, 1778, and delivered this report August 13. 6 • Report of the Committee on the Treasury (1778) Creating an effective public administration from the materials available to Congress in 1778 was a formidable problem, as the previous document suggests. Not only was there no executive to speak of, but there were no systematic procedures for doing simple things like paying for supplies. Congress was paying bills and considering other issues as they were presented , and thus was always at the mercy of events. Morris’s proposal for organizing the Treasury would be a small step toward regularity. It exhibits both his attention to the details of administration and the degree to which Congress’s procedures were unsystematic, even at this late date. •• The Committee to whom was referred the Report from the Treasury of the fifteenth of April last beg leave to report:1 That it appears necessary to organize the several Treasury Departments immediately, for the following Reasons: 1st. Because the Adjustment of the Finances of the United States, now much deranged, cannot be made without arranging that Office, which will in all Instances more or less affect them. 2dly. Because until this be done, it will be impracticable to call the several States to account, and even Individuals, much less to have those frequent Accounts, which can alone check Fraud and regulate the Expences of a Community. 3dly. Because the Attention which Congress are under the Necessity of paying to the particular Disbursements of the public Money, together with the Variety of other Business, which as well as this ought to be transacted 68 chaPtEr 6 2. Inserted by [Henry] Laurens. [JCC note.] 3. The forms are omitted here. See JCC 11:784–86. elsewhere, prevent them from applying to the greater Affairs of the Continent . And, 4thly. Because the Arrangement of every Department should have an ultimate Reference to the Manner of doing Business at the Treasury, and therefore until that be fixed, the other cannot be adjusted. That it appears to your Committee the following Particulars should be attended to in the Business referred to them: 1st. That no more Persons should be appointed than are necessary: Since Numbers increase the Expence, delay Business, and give greater Room for Corruption and for the Concealment of Frauds, Indolence or Inattention. 2dly.That there be proper Checks devised to prevent as much as possible those who are intrusted with the public Monies from converting it to their own Use. And those who are to examine the public Accounts from Collusion with the Creditors of the public, or with its Debtors. 3dly. That Congress may be enabled to see with Precision the Manner of Expenditures, and the Amount. And know the state of the public Debts, and the Produce of the public Revenue. Under these Ideas your Committee submit to the Consideration of Congress the following Arrangement, viz: That for conducting the Affairs of the Treasury there be three [principal ]2 Officers, a Comptroller, a Treasurer, and an Auditor; That each of them be allowed the sum of Dollars per Annum, and the sum of Dollars per Annum for the Expence of an Office and Clerk. That it shall be the Duty of the Comptroller to keep the Seal of the Treasury . That he shall receive the Accounts transmitted to him by the Auditor with the Vouchers, which he shall examine, and thereon shall determine to whom the several Sums audited are payable, and whether the same are payable by the United States; in which case he shall draw a Bill on the Treasurer in the following form annexed, and marked A.,3 to which he shall affix the Treasury Seal: and if the same are not payable by the United States, then he shall redeliver the Vouchers thereof to the Auditor and mark them “not passed.” That he shall keep regular Books containing the Accounts by him passed, in which Books a separate Account shall be opened between the United States and each Individual or State, and shall transmit monthly Accounts to Congress of the Monies by...