The _works_ on the Lines of Communication are described in Chapter II. Many are required at the Base in connection with the heavy work involved in landing troops, supplies, and stores, and sending them up to the front. For these purposes existing works may have to be adapted, or new ones constructed. All have to be maintained, and any plant required kept running. Works at the Base have to be of a semi-permanent character, in view of possible lengthy operations. In addition, the Engineer Company provides workshops, and depôts of stores and material, which are established at the Base, the Advanced Bases, and at Railhead, for the use of the Engineers at the front. 9. THE POSTAL SERVICE A military organization is needed with an Army in the field, so as to ensure regular postal communication to and from home. This is a modern innovation in war, but one of importance to the comfort and spirits of the troops, and is a service demanded by their friends at home and by the nation in general. This service is controlled by the Director of Postal Services, who is attached to Head-Quarters of the Inspector-General of Communications. A chief Post Office is established at the Base, where all incoming or outgoing mail is dealt with. It has a personnel of 85 of all ranks, furnished by the “Army Post Office Corps.” Smaller Post Offices are established at the Advanced Bases, and others, each of four men, are allotted to posts on the Lines of Communication, and to Head-Quarters of Brigades and Divisions in the field. 10. THE ACCOUNTS DEPARTMENT The Accounts Department is responsible for Finance, Accounts, Audit, and the disbursement of cash for the Army in the field. It is under the Financial Adviser at Head-Quarters with three Assistant Advisers. The personnel of the Department consists of Accountants, Cashiers, and Field Paymasters. The Accountants are in the Accounts Offices at the Base, which are manned by three _Accounts Units_, each with a personnel of 43 Accountants and Cashiers, with their servants, and 138 Writers. Each “Base Accounts Unit” is organized to deal with the accounts of two Divisions, a Cavalry Division, and a Mounted Brigade. It is under a Chief Accountant, whose duties include dealing with Contracts, Store and Supply Accounts, the Accounts of the Troops, and Audit. The Cashier Staff is usually at the Base, where the bills incurred by the various Services are paid, and any necessary issues of cash on imprest made. The Field Paymasters are stationed at convenient places nearer the troops; they provide Commanding Officers with cash for paying the men, and pay bills incurred locally, if urgent.