QUARTERMASTER'S SUPPLIES.

ACCOUNTABILITY.

337. Blanks furnished for use in accounting for quartermaster's supplies, viz: Forms Nos. 27, 31, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 54, 55, 56, 65, 86, 98, and 99; also 4 and 5 temporarily.

QUARTERLY RETURN OF QUARTERMASTER'S SUPPLIES

To be made in duplicate; one copy to be forwarded to the Quartermaster-General within twenty days after the expiration of the quarter, the other to be retained by the officer.

Extra leaves will be furnished when required.

This is the return provided for in A. R. 1221, on which should appear all quartermaster's property which comes into the possession of a quartermaster, whether purchased, received from other officers, manufactured, captured, found, gained in issue, etc.; and the disposition made of it, such as issued sold, transferred, expended, condemned, lost, destroyed, etc., with the balance carried to foot of return as "Total remaining on hand."

The vouchers to the return should be consolidated on the proper abstracts, and the footings carried to the return in the lines provided for that purpose. The return, with a full set of abstracts and vouchers, should be forwarded by ordinary mail, addressed to "The Quartermaster-General, U. S. A., Washington, D. C.," and be accompanied by a letter of transmittal stating the number of inclosures. NOTE.-In order to secure uniformity in returns of quartermaster's supplies, they should be itemized and classed under the following heads:

When public property becomes damaged, except by fair wear and tear, or otherwise unsuitable for use, or a deficiency is found in it, the officer accountable for the same shall report the case to the commanding officer, who shall, if necessary, appoint a board of survey.

In all cases of deficiency or damage of any article of quartermaster's supplies, the officer accountable for the property is required by law to "show by one or more depositions, setting forth the circumstances of the case, that the deficiency was by unavoidable accident or loss in actual service, without any fault on his part, and, in case of damage, that due care and attention were exerted on his part, and that the damage did not result from neglect."

An inspection report, filed as authority for disposing of damaged clothing or other articles of quartermaster's supplies that have become unserviceable from causes other than ordinary wear or use in the service, will not relieve an officer from liability on account of their condition, if there is no evidence that they have been examined by a board of survey. Certificate is required as evidence that articles ordered to be dropped from return, and destroyed, were destroyed as ordered.

When it becomes necessary for officers to pay for deficiencies, the money should be deposited to the credit of the proper appropriation, and certificate of deposit forwarded by the depositary to the Secretary of the Treasury. Money should in no case be sent by mail to the office of the QuartermasterGeneral.

In case of one officer relieving another as quartermaster, the transferring officer need not enter the receipt for quartermaster's supplies upon the abstract, but directly on the return as "transferred to successor."

The receiving officer, in such case, may enter the invoice upon the return as "on hand at the post, received from predecessor."

Abstract D will be rendered monthly, and forwarded with the money accounts each month.
The order of entry of articles on this return should be followed on abstracts and vouchers.

The condition of the articles on hand should be noted in red ink on the lines provided for that purpose.

339. All property purchased with funds appropriated by Congress for carrying on the operations of the Quartermaster's Department, and all property supplied for the use of the Army through that department, will be denominated " "quartermaster's supplies," and returns for the same will be rendered to the QuartermasterGeneral quarterly and when the accountable officer is relieved from duty.—A. R.,

1221.

340. All quartermaster's supplies accounted for by an officer will be entered upon one return.-A. R., 1222.

341. Quarterly returns of quartermaster's supplies will be made in duplicateone copy, with abstracts (except of articles purchased) and vouchers, will be forwarded to the Quartermaster-General within twenty days after the expiration of the quarter to which it pertains; the other retained by the officer. The abstract of articles purchased will be rendered monthly and forwarded with money accounts.A. R., 1224.

CARE OF AND ACCOUNTABILITY FOR PROPERTY.

342. Unless otherwise specially directed by the Secretary of War, there will be at each military post or station but one accountable officer in the Quartermaster's Department, and he will account for all quartermaster's supplies there in use or in store.-A. R., 1050.

343. When troops are assembled for field service there will be but one accountable officer in the Quartermaster's Department for each regiment, separate battalion or squadron, and he will account for all quartermaster's supplies in the possession of the command of which he is quartermaster.—A. R., 1051.

344. At places requiring the services of more than one quartermaster each one charged with the care and disposition of quartermaster's supplies will account for the same.-A. R., 1052.

345.

FORM NO. 55.

CERTIFICATE OF INVENTORY

TO ACCOMPANY

RETURNS OF Q. M. SUPPLIES.

The original of this form to be forwarded to the Quartermaster-General with the returns. A press copy to be retained by the officer. (A. R., 1061, 1062 and 1063.)

346. Every officer accountable for fuel, forage and straw, at the end of each quarter, and also when transferring to a successor, will verify by actual weight or measurement the quantities on hand. In case of transfer, the verification will be made in the presence of the receiving officer.-A. R., 1061.

347. The quantities of fuel, forage and straw on hand will be certified to by the officer accountable, and his certificate to that effect will be attached to his property return.-A. R., 1062.

348. The commanding officer of the post will see that the verification required by paragraph 1061 is made, and at the end of each quarter he will send to department headquarters, or if serving at an arsenal or an independent post or depot, to the Quartermaster-General, a certificate stating that the verification has been made, and that, in his opinion, the quantities actually on hand, as determined by such verification and certified to by the accountable officer, are correctly reported. This certificate will be made in duplicate and one will be filed with the post records. In

case excess be found, it will be taken up on the return for the quarter. It case of deficiency, a board of survey will be called to make a full investigation and will report the facts, with its conclusions as to the cause of deficiency and responsibility therefor.-4. R., 1063.

349. Every officer accountable for quartermaster's supplies will keep himself accurately informed by personal examination of the quantities and condition of the property on hand, and will be held strictly responsible that they are correctly reported on his returns. The commanding officer will see that a complete, detailed, and accurate inventory of such property, except that held on memorandum receipts, is taken by the accountable officer in person at least once each year, and as much oftener as he may deem necessary for the interests of the Government. At each transfer of such property both the invoicing and receipting officer will attend in person, and each will satisfy himself, by personal count and examination, that all property invoiced is on hand and in condition as stated in the invoices. When loss, damage, or deficiency is discovered upon taking any of these inventories, a board of survey will be called at once to investigate and ascertain the cause thereof, which it will report with its conclusions as to the responsibility for the same.-A. R., 1064. 350.

FORM NO. 31.

351.

352.

ABSTRACT D.

ABSTRACT OF ARTICLES PURCHASED.

To be in duplicate and rendered monthly: one copy to be retained, one to be sent with the money account to the Quartermaster-General on or before the tenth day of each month.

This Abstract appertains to the return of Quartermasters' Supplies, and is designed to show all the supplies purchased by the Quartermaster, whether paid for or not. No vouchers of the purchases paid for accompany this Abstract. They are in Monthly Abstract A. Extra leaves will be furnished when required.

FORM NO. 33.

ABSTRACT E.

ARTICLES RECEIVED FROM OFFICERS.

To be in duplicate: one copy to be retained by the officer and one to be sen to the Quartermaster-General with the Quarterly Return.

All property received from other officers will be entered on this Abstract. whether receipted for or not. It will be supported by vouchers, Form No. 34 Extra leaves will be furnished when required.

FORM NO. 34.

(Voucher to Abstract E.)

INVOICE OF

QUARTERMASTER'S SUPPLIES TRANSFERRED.

To be made in duplicate: both to be forwarded or delivered to the officer to whom the articles are transferred. He will retain one and forward the other with his Abstract E, to the Quartermaster-General.

21438-6

353.

354.

355.

FORM NO. 35.

ABSTRACT F.

Articles received from various sources.

The original copy of this form to be forwarded to the Quartermaster-General with the Quarterly Return; a press copy to be retained by the officer.

This abstract contains all quartermaster's property found at the post not borne on the previous return; all that may come into the quartermaster's possession without his knowing who may be accountable for it; articles manufactured in the quarter; material or parts of articles that have been consumed or broken up; fuel or forage issued but not consumed, etc. Separate lists of each class, with the necessary explanation, will be filed with the abstract. Extra leaves will be furnished when required.

FORM NO. 36.

ABSTRACT G.

FUEL, FORAGE, STRAW, ILLUMINATING SUPPLIES

SOLD AND ISSUED.

The original copy of this form to be forwarded with the Quarterly Return to the Quartermaster-General; a press copy to be retained by the officer.

All fuel, forage, straw, and illuminating supplies issued are entered on this abstract; those transferred to other officers, to be accounted for by them, are entered on Abstract K.

For vouchers see Forms 37, 38, 39, and 49.

Vouchers for fuel, etc., sold to officers will be entered, and will precede all other vouchers, on the abstract.

FORM NO. 37.

(Voucher to Abstract G.)

SALES TO OFFICERS.

To be in duplicate: one copy to be retained by the officer who sells the property; one to be sent to the Quartermaster-General, with the Quarterly Return as a voucher.

The price of fuel is required only when the quantity sold exceeds the regula tion allowance.

356.

357.

358.

FORM NO. 38.

(Voucher to Abstract G.)

REQUISITION

FOR

FUEL, FORAGE, STRAW, AND ILLUMINATING SUPPLIES.

To be in duplicate: one copy retained by issuing officer, one sent to the Quartermaster-General with Abstract G.

This form of requisition is used for a post, regiment, company, detachment, and single officer of whatsoever rank.

The approval of the commanding officer is required only for issues that are regulated by him, such as fuel to hospital, guardhouse, chapel, etc.

The actual strength of the troop, company, or detachment is to be considered in determining the quantity of the supplies issued to it for illuminating purposes.

FORM NO. 39.

FORAGE AND STRAW ISSUED TO PUBLIC ANIMALS.

The original copy of this form to be forwarded to the Quartermaster-General with the Quarterly Abstract "G;" a press copy to be retained by the officer. In column for Remarks, the reasons for the absence of the animals, and the number of animals for which forage should not be issued on account of grazing, sickness, etc., should be stated daily.

This form is used to account for the forage consumed by the public animals under charge of the officer who issues the forage.

FORM NO. 49.

This voucher is used for sales to officers who are absent from the command,
and belongs to Abstract G or I.

To be in duplicate: one copy to be retained by the officer who sells the prop-
erty; one to be sent to the Quartermaster-General with the Quarterly Return
as a voucher.
30088

BUNCE

When fuel is sold in excess of regulation allowance, the quantity and the contract price should be stated.

The following regulations pertain to Abstract G.

359. Officers may purchase from the Quartermaster's Department the fuel actually needed for their own use. For the quantity allowed them in the table contained in paragraph 1006, they will pay the rate of $3 per cord for standard oak wood, or the equivalent thereof in other kinds of fuel, as determined by the Quartermaster General. For any additional quantity they shall pay the contract price, or $3 per cord if the