BALANCE SHEET, showing the LEDGER BALANCES on the 31st March 1855, the Date on which the foregoing Account of RECEIPT and EXPENDITURE was closed.

N.B.-To obviate the necessity of introducing into the following Statement the separate results of all the Accounts, the Balances on the Ledger are shown in Classes, except in those instances in which it has been deemed advisable to add special explanations, with the view of illustrating the principle upon which the Account has been prepared, and the final Balance struck. The Account is one of Receipt and Expenditure within the Year, and has been kept open for Twelve Months, after the expiration of the Year to which it refers, in order that all Payments posted within that period, relating to the said Year might be included in it, and the whole Expenditure on Imprests be finally audited before declaring the Balance. The postings of the Receipts and Payments comprised in that Account being therefore spread over a period of two complete Years, the proof of the correctness thereof may be shown either by the Balances which remained on the Books at the Date to which the Account of Receipt and Expenditure extends (viz. 31st March 1854), or by those which remained at the Date when it was definitively closed (viz. 31st March 1855). The Balance Sheet of the latter Date is given, as it exhibits a more complete Statement of the Accounts.

11

For Balance of Army and Militia Grants unissued on the 31st)
March 1855

HER MAJESTY'S EXCHEQUER (Extra Receipt Account):

For Amount passed to the Credit of the Comptroller-General on
account of Extra Receipts, but not paid over on the 31st
March 1855

PAYMASTER-GENERAL:

For Army Cash Balance on the 31st March 1855
COMMISSARIAT ACCOUNTS:

·

For Transfers to Credit of Army Grants, on account of Advances
for Regiments in India, for the Year 1854-55, beyond the
Charge raised against the East India Establishment on the
Books on the 31st March 1855
For Balance on the Account of 1854-55, for Repayments to the
Commissariat Chest for Supplies of Bread and Meat in that
Year (including a Charge for the difference between the Amount
of Stoppages from Pay, in part Payment of the Rations and
the actual Cost thereof)

ADMIRALTY DEPARTMENT:
For the following Balances :
1st.-Balance of Stoppages for Rations, &c., from the Pay of]
Troops embarked on Board Ships of War, Transports,
&c., passed to the Credit of that Department, but not
paid over on the 31st March 1855

2d.-Balance on the Accounts for Passage Allowances, being]
the Amount brought to Credit beyond the Charge raised
against the Naval Department in the Ledger, on the
31st March 1855

3d.-For Repayments by the Admiralty for Advances on
account of Out-Pensioners of Greenwich Hospital,
beyond the Charge raised against that Department on
the Books, on the 31st March 1855

ORDNANCE DEPARTMENT:

For the following Balances:
1st.-Balance on the Account to the 31st May 1854, for Re-
payments to the Ordnance Department for Supplies of
Bread and Meat to the Militia to that date, beyond the
Amount of Stoppages from Pay, credited in Accounts
posted on the 31st March 1855
2d.-Balance on the 31st March 1855, on the Accounts for
Compensation in lieu of Clothing, Cost of making up,
and other Charges relating to Clothing, chargeable
against the Ordnance Department, including Stoppages
from the Pay of Men in Military Prisons, for the use
of Necessaries, &c., credited in Accounts posted on the
31st March 1855

1,240,000

Number

of Accounts.

BALANCE SHEET, showing the Ledger Balances on the 31st March 1855-continued.

Drs.

46

5

Crs.

Number of Accounts.

1

71

BALANCE SHEET, showing the Ledger Balances on the 31st March 1855-continued.

In 3 per Cent. Consols, on account of the
Bequest of the late Captain John Stuart
to Chelsea Hospital

In 3 per Cents.; on an account of Bequests,
&c. to the Hibernian Military School, &c.

In 3 per Cent. Consols, on account of
Legacies, &c., to the Royal Military
Asylum

In 3 per Cents., being the proceeds of the
Sale of Land belonging to Kilmainham
Hospital

In 3 per Cent. Annuities on account of the
Bequest of the late Serjeant Thomas
Hurford, 59th Foot, on behalf of Soldiers'
Children

£. S. d. 67,884 13

82

11,070 10 10

7,460 18 7

5,338 5 6

Number of Accounts.

BALANCE SHEET, showing the Ledger Balances on the 31st March 1855-continued.

Number of

A ccounts.

1,005

192

BALANCE SHEET, showing the Ledger Balances on the 31st March 1855-continued.

NET AVAILABLE BALANCE brought forward

As the foregoing Balance includes Sums belonging to the Account of 1854-55, the
Amount of the General Grants for that Year, less the Net Expenditure, passed to
Account up to the 31st March 1855, should be reserved before striking the Balance of
Money granted for 1853-54; viz.—

GRANTS of the Year 1854-55, per Act 17 & 18 Vict. c. 121, s. 12
Deduct,-Net Expenditure for the Year 1854-55, passed to Account
up to the 31st March 1855, the date when the preceding Balance
was struck

£.

s. d.

8,165,486

BALANCE of Moneys granted for 1853-54

The same Result may be obtained from the Balance Account ended 31st March 1854;
viz. :

NET AVAILABLE BALANCE for 1853-54, and prior Years, on the Books on the 31st March

NET Expenditure for 1853-54 passed to Account subsequently to the 31st March 1854,
the date when the preceding Balance was struck

5,155,717 17 7

1,197

BALANCE of Moneys granted for 1853-54

£.

218,289 13 6

STATEMENT of the Particulars of the ADVANCES out of the several COMMISSARIAT CHESTS in the Colonies for Army EFFECTIVE SERVICES, between the 1st April 1853 and the 31st March 1854, together with the REPAYMENTS in Discharge thereof.