In November 1784, Morris resigned from his government positions. Rather than finding a successor for Morris, Congress established the three-member Board of Treasury, consisting of Arthur Lee, William Livingston, and Samuel Osgood. In 1778–1779 Morris had attempted to strengthen out the accounts of the old Commercial Committee but had to give it up; he stated in answer to Paine "..the accounts of Willing and Morris with the committee had been partially settled, but were still partially open, because the transactions could not be closed up." The Treasury Board elected in 1794-1795 those old accounts were brought to a settlement—a June 1796 entry in the Treasury debt against Morris for $93,312.63. Morris would explain in 1800 in debtors' prison that in fact the debt was due not just to himself but also his partners John Ross and Thomas Willing.