This series consists of a bound volume containing the outgoing correspondence of the Auditor. Many of the letters are transmittals of checks to other roads and the U.S. Government, letters of notification and acknowledgements of payments on bills and drafts. The Auditor was not responsible for conventional internal audit functions, as revealed in these letters. He was concerned with claims resulting from the Civil War, settlements and accounting of payments to other roads. The correspondence reflects the severe cash flows of the railroad, the difficulties in paying connecting roads for freight hauled for the W & A and the periodic, stable income from transporting troops and freedmen for the U.S. Army. The volume also contains correspondence of the Superintendent, Volume 1, 1856-1867, pp. 199-201.