Copy

Office Kentucky State Agency
Washington D. C.
January 1^st 1865
His Excellency
Thomas E. Bramlette
Governor of Kentucky

Extract

The settlement of our State account is progressing very slowly, only one branch of it has been examined. The pay rolls have received a very imperfect examination. The suspensions on the first examinations against that branch of the account amounts to $66.678.⁹⁷ All payments made to men, who, by death or other causes, were not mustered into the U. S. Service at the first muster are suspended. The sum of $24.⁵⁰ is suspended against each officer of the line and $49.⁰⁰ against each Field officer who was paid in advance, this, for the want of the technical certificate in relation to the employment of a servant. I have confidence that these items will be admitted by the Comptroller.

The accounts for Quartermaster Stores and Commissary Supplies have not yet been examined

the examination of this branch of the account has not been commenced. The Auditor informs me that the Abstracts accompanying these accounts are so imperfectly classified asto render it impossible for him to make an examination of them. He therefore requires new abstracts, with a different and a more comprehensive classification. I enclosed the letters received from the Auditor on this Subject to the Quarter Master General of the State in December last, and now herewith submit as part hereof copies of the same marked "A & B". These new abstracts will have to be made before the accounts can or will be examined. This will require an additional clerical force in this Office. The settlement of this account should claim your earnest attention. The account as filed shows an expenditure on the part of the State of $2.246.400.⁷³ There has been paid on this $1.051.000.⁰⁰ leaving now due an unsettled $1.195.400.⁷³ on file here.

The amount paid to troops on pay-rolls amounts to $[...] against which has been suspended $66.678.⁹⁷ This suspended account has been copied in this Office and forwarded to the Quarter Master General of the State for his information. I deem it of the greatest importance that the settlement of this account should be entered upon at once and prosecuted with vigor until it is closed.

Many of the causes of suspension can now be explained away. the evidence of which, by delay, may be forever lost. The interest upon this account now costs the state by delay, more than Sixty Thousand dollars per annum. I am confident with a proper force I can close this account within the next Six months. The Auditor has kindly offered me all facilities, and free access to his office for myself, or those employed by me, for the purpose of settling this account. It will be economy on the part of the Legislature to give you full discretion in the settlement of the accounts of the State with the General Government. The accounts will never be settled, if left in their present condition.

I am Sir
Very Respectfully
Your Obt. Serv't.
(signed) C. D. Pennebaker
Agt. State of Ky

Many of the causes of suspension can now be explained
away the evidence of which by delay may be forever lost.
The interest upon this account now costs the state by
delay, more than Sixty thousand dollars per annum.
I am confident with a proper force I can close this
account within the next Six months. The auditor has
kindly offered me all facilities, and free access to his office
for myself, or those employed by me, for the purpose of set
tling the account. It will be economy on the part of
the Legislature to give you full discretion in the settlement
of the accounts of the State and the General Government.
The accounts will never be settled, if left in their
present condition.

x x x x x x x x

I am Sir
Very Respectfully
Your Obt. Servt.
(Signed) C. D. Pennebaker
Agt. State of Ky

"D"