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which he will certify that he has turned over the equipment to his successor, and the receiving officer will, on the same return, acknowledge receipt of the equipment.

The returns of unit accountability equipment ("A" and “B”) will be submitted to the commanding officer for direct transmission to the chiefs of bureaus concerned.

3. Accountability and responsibility for other Government property. All garrison equipment and other Government property in the hands of organization commanders, except that held under unit accountability will be held on memorandum receipt from the various post or other designated supply officers, who will render to the chiefs of the staff departments concerned returns as at present for all property for which they are accountable.

4. Maintenance of the unit accountability equipment.a. Organization commanders will be held responsible that the unit accountability equipment of their respective organizations is at all times complete and serviceable. When any articles of the unit accountability equipment, except those under charge of armament officers and not specifically listed in War Department publications or orders as subject to the action of a surveying officer (certain articles under charge of armament officers are listed in War Department publications as subject also to the action of a surveying officer) are lost, destroyed, or become unserviceable through fair wear and tear, and are no longer repairable with the facilities available in the organization, post, or district, the organization commander will secure the necessary approved expenditure list, survey reports, or inventory and inspection reports to cover the same. These vouchers, in duplicate, will be turned over to the post supply officer or other designated issuing officer, who will issue the articles necessary to replace those lost, destroyed, found unserviceable and destroyed, or turned in to him for shipment to an arsenal or depot, in accordance with the regulations governing such shipments. For the excepted articles of artillery and machine-gun matériel under charge of armament officers and not specifically listed in War Department publications or orders as subject to the action of a surveying officer, organization commanders will communicate directly with the armament officer in all cases

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requiring replacement or repair by means not provided within the organization.

b. In case any articles of this equipment become unserviceable from any cause and are no longer repairable with the facilities available, or are lost or destroyed, and are needed for immediate use, they will be replaced at once by the supply officer upon a certificate signed in duplicate by the organization commander setting forth the facts, the articles required and that he will furnish a proper voucher to cover same. The supply officer will drop from his return under these certificates, the articles so issued. The organization commander receiving such articles will file with his next return, forwarded to the chief of the supply department concerned, a regular voucher as required by existing orders and regulations to cover the articles enumerated on his certificates furnished the supply officer. When issues are so made the total money value of the articles issued will constitute a money charge against the organization commander until he shall have been relieved of such charge by the submission of the vouchers referred to in his certificate.

c. In all cases where old serviceable or cleaned and repaired articles are in the hands of the issuing officer they will be issued instead of new articles. Organization commanders to whom articles are issued will acknowledge the receipt of such articles either (a) upon the approved expenditure lists, survey or inventory and inspection reports, statement of charges on pay rolls, or other evidence of final disposition now required by regulations, or (b) in the absence of the ability to supply such evidence immediately, the receipt will appear upon the organization commander's certificate referred to above.

d. In case all the articles covered by such vouchers are not replaced at one time the acknowledgment of such as are actually replaced at the time the vouchers are turned over to the supply officer will be made on Form No. 544, A. G. O. (credit voucher), Replacement of Articles of Unit Accountability Equipment, and the articles remaining due when replaced will also be receipted for on this form.

e. If on the administrative examination of the property returns of the issuing officer any voucher submitted by an

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organization commander, under the provisions of this paragraph, is disallowed, the organization commander that submitted the voucher will be charged with the accountability and will be required to furnish satisfactory vouchers, or to replace the property, or to pay the money value thereof.

5. Supply officers.-In garrison designated supply officers representing the various supply departments, or line officers, are appointed by the post commander for each post under the provisions of paragraphs 206, 254, and 255, Army Regulations, unless for purposes of supply two or more are grouped together by War Department orders.

In the field issues will be made by designated supply officers who will be appointed by the commanding officer of the instruction, maneuver, mobilization, or concentration camp, or of a tactical unit serving separately with reference to supply.

Such accountable supply officers as make issues to organizations will keep the records and render the returns and reports of cost of maintenance required by paragraph 9 of this order.

6. Ammunition for target practice and for other authorized firing.-Ammunition required by organization commanders for authorized target practice, instruction firing, etc., will be furnished on memorandum receipt by post ordnance officers or other issuing officers, and at the end of each accounting period the organization commander will furnish the accountable officer with a voucher properly executed on Form No. 19, Office Chief of Ordnance, to cover all ammunition that has been actually expended for authorized purposes during the period. At the end of the calendar year any of the ammunition not actually expended will be returned to the accountable officer and the memorandum receipts withdrawn by the responsible officer. An organization holding ammunition on memorandum receipt will, upon departing for duty at another post, furnish the accountable officer a voucher on Form No. 19, Office Chief of Ordnance, to cover all ammunition actually expended and turn in to the accountable officer all ammunition remaining on hand not pertaining to the unit accountability equipment.

7. Expendable articles.-(a) Organization Commanders, having unit accountability equipment, may obtain from the

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post, or other authorized supply officers, on requisition receipt blanks (Form No. 543, A. G. O.), executed in duplicate, such quantities of expendable parts, materials, and supplies as are listed in the supply tables and are within the authorized money allowance, when such money allowance is prescribed. In any case the value of the material so issued under requisition and receipt voucher, Form No. 543, A. G. O., will be charged against the cost of maintenance of the organization, and the property will be dropped by the supply officer under that voucher as expended. When practicable, issues of expendable material will be made to each organization quarterly.

If conditions arise which, in order to maintain equipment in a serviceable condition, require the issue of expendable materials in excess of the authorized money allowance, the requisition therefor with an explanation of the necessity for the issue will be forwarded to the chief of the supply department concerned, except in the Philippines and Hawaii, where the action of the department commander will be final. Expendable articles issued to organizations without unit accountability equipment will be covered by exchange of regular property invoices and receipts and the property regularly accounted for, by both the issuing and receiving officers, as at present.

(b) Articles which may be especially so published by any supply department as expendable under the following conditions will be replaced by supply officers upon the certificate of the organization commander that the articles are unserviceable from fair wear and tear in the service and the certificate of the post or regimental commander that they are not economically repairable and have no salable value. Lists of such expendable articles followed by the above certificates properly signed, and including the certificate of an officer that all material not useful for repair has been destroyed, will be filed as vouchers to the supply officer's returns.

8. Surplus at posts.-Supply officers will, so far as practicable, anticipate the needs of the organizations with whose supply they are charged. To this end they will carry on hand within the limits prescribed by the various supply departments such quantities of equipment and supplies in ad

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dition to current requirements as the conditions under which they are serving would warrant. Should it become desirable to increase or decrease the limits prescribed either for maintenance of the unit accountability equipment of organizations, or, in the case of Engineer equipment and supplies, to meet special needs, authority will first be obtained from the chief of the supply department concerned. Requests for such authority will state reasons therefor.

Requisitions will normally be submitted prior to January 1 and June 30 of each year for the following six months if storage facilities permit; otherwise they will be submitted quarterly. When submitting these requisitions, the supply officer will furnish a statement showing the quantities of the articles requested, which were issued, or called for but not issued though authorized, during the preceding six months' period or quarter; the quantities on hand; and the maximum authorized reserve, for the organizations with whose supply he is charged; together with appropriate brief explanation of any unusual request.

9. a. Cost of maintenance.-The methods should be such that the cost obtained is the actual cost to the United States of supplying the organization with the particular equipment in question. On account of the difficulty of fixing

a just credit to be given an organization for property that has been used by it, and turned in unserviceable but still repairable, it is desired, whenever practicable, that such property be retained in the organization until no longer repairable.

b. Each post supply officer, or other designated issuing officer, will keep on the prescribed form (Form No. 450, A. G. O.) Record of Cost of Maintenance, an account of the money value of all "A" and "B" equipment, certain designated articles of garrison equipment, and supplies, expendable and nonexpendable (including quartermaster property), issued to or received from organizations provided with the unit accountability equipment, except of articles issued to replace those charged to officers or enlisted men, and to replace those lost and charged to transportation companies, etc. The cost of maintenance will also include the charge for cleaning materials, spare parts, etc., required to maintain in serviceable condition property issued on