C 263 B8 opy 1 Property Accounting for National Guard Organizations 1 •By \ MAURICE G. BUCHWALD Technical Sergeant, Q. M. C, D. E. M. L. Sergt. -Instr., Mich. N.G. Washington United States Infantry Association 1921 n>^^'^ ,^ ^ Copyright 1921 by United States Infantry Association OAN 27 1922 ©nLA654529 -k4^ / .« I TABLE OP CONTENTS PAGE I. Preparation of Requisition 7 II. Receipt of Property 18 III. Accounting for Property 33 IV. Over, Short and Damaged Report 39 V. Report of Survey 46 VI. Filing Papers Supporting each other . 51 VII. Method of Disposing of Property Worn Out Through Fair Wear and Tear of the Service 53 VIII. Time Limit on Survey Proceedings; Affidavits 55 IX. Record of Property in Current Use ... 57 X. Procedure to be Followed on Relief of an Officer from Command of an Organization 60 Accomplished Blank Forms: page 1. Requisition, Form 160 P. & S 8 2. Property Received, Copy of Bill of Lad- ing, Form 154, Q. M. C 23 3. Loading Sheet, Form 64, Q. M. C 24 4. Shipping Ticket, Form 260, Q. M. C. (front) 25 5. Shipping Ticket, Form 260, Q. M. C. (back) 26 6. Receiving Report, Form 257, Q. M. C . . . . 28 7. Property Loan Record Card, Form 263-c, Q. M.C 33 8. Overs, Short & Damage Report, Form 261, Q. M. C 40 9. Report of Survey, Form 196, A. G. O. (page 1) 47 10. Report of Survey, Form 196, A. G. O. (page 2) 48 INTRODUCTORY As Sergeant-Instructor on duty with the Michi- gan National Guard, it has been part of my duty to instruct all organization commanders and sup- ply sergeants in matters pertaining to Property Ac- counting. This text was written in connection with the work of instruction, and mimeographed copies were furnished to all organizations of the Miclii- gan National Guard. Following the receipt of this text by organization commanders there was ob- served a marked improvement in the administra- tive work in connection with property accounting throughout the State. Numerous letters of com- mendation were received regarding the merits of the text and these have encouraged the belief that other National Guard organizations may also find the work useful. Every administrative step to be taken in connection with property accounting is explained in the most simple language, and the company clerk, by referring to the text should experience no difficulty in keeping the property records of an organization. Accomplished blank forms are embodied in the text. M. G. B. I PREPARATION OP REQUISITION An organization requiring supplies of whatever nature will ask for them by preparing Form 160, P. & S. Requisitions will be prepared on typewriter, if practicable, in triplicate, forms being furnished in three colors for this purpose, the white being always used as original, the yellow as the duplicate, and the hlue as triplicate copy. It is forwarded in duplicate to the supplying agency, where in turn it is audited for correct nomenclature and to see that allowances are not exceeded. The duplicate copy is returned to the requisitioner with notations showing what will be supplied forthwith, and what has been hack ordered awaiting the arrival of new stock. This form should be used by the National Guard even when not in the Federal Service, so as to familiarize themselves with it. The following points must be observed and strictly complied with, viz. : Date: Fill in date of rendering requisition. 7 Property Accounting Jan 5/ 21 . REQUISITION REQUISITIONED Rv ^.O.CoT 'A"" 125, Idfty .Mich: ,O.Co.'A" 125,Infty.Mich.N.G. r,BruBh & Lamed tittPeti Prt. BASIS FOR REQT<:. ■trnit.mch.. VIA 9lL^j■§g■TO_1921..a^..L,et J.c,.„^^^^^ To coB^lete equipment of orgianization. 3 Officere: 93 Enlietedr ^^rrr •^rt? FY a Una ARTICLES i2rj£* ■T»W 65 Nona 28 ea Belts, waist web OD 66 do 28 Pr Breeches, earvice C.O.D., 4/32-26: 9/32-27 6/34-27^^^i/34-29 2/36-27 1/36-29 65 do 28 P^- Breechee, service W.O.D 65 do 28 «a Cape, winter V4-7/8; 8/7 8/7- V8; ^ 5/7. V4 3/7-3/8 .66 do 28 ea Ooats^^rvice^^^D. ^ do 28 ea Coats, service W.O.D. 1^ ¥Ml 5/38R 2/38L 2/40R 2/40L .(■ iffled) Jo hn Jones Comdg 125,Inft' ^^„, Preparation of Requisition 9 Serial Number: Requisitions are numbered seri- ally throughout the Fiscal Year, i. e., from July 1st to June 30th, following. A record of the numbers used should be kept during each year. Number of Sheets: This block to be filled in when requisition is completed, and the total num- ber of sheets in the requisition entered. Sheet Number: Each sheet of the form is num- bered and always commences with number (1). Requisitioned By: Show on this line organization or party requiring the supplies. If it is an organization, show it as such and not in the name of the organization commander. For example: Commanding Officer, Company ''A,'' 125th Infantry, Mich. N. G., Detroit, Mich. Ship To: Give all pertinent data here, such as station, etc. For example: Comdg. Officer, Co. ''A," 125th Infty, Mich. N. G., care Armory, Brush & Lamed Sts., Detroit, Mich. 10 Property Accounting Via: Show here whether articles are to be shipped by freight, express, or parcel post. Also show name of railroad designated as last carrier. Basis for Requisition: Here must be shown the au- thority under which articles are required. For example: Cir. 196 W. D. '21. Letter M. B. Wash., D. C, dated . Quantity on Hand: In this column show actual number or quantity of the articles asked for, that are on hand in the organization. If there are none, so state. Quantity Due U. S.: This column is left BLANK. It is only for use of a Camp, Post or Station Supplying Agency. In event that the Na- tional Guard is not in actual Federal serv- ice, this column is used only by the United States Property and Disbursing Officer of the State. Consumed During: This column should show the actual number of articles requisitioned that have been used or consumed during a stated period. This period is usually three (3) Preparation of Requisition 11 months for expendable supplies and the en- tire fiscal year for others. Required For: State first the period to be covered, usually three (3) months. If it is an initial supply so state. Only quantity required is to be shown. Unit: Show here whether the article asked for comes in pairs, number, dozen, pounds, etc. Breeches, drawers, etc., come in pairs. Most of the other articles are shown singly. Quantity Authorized: Leave this column blank as it is only for use of Auditing Office or Sup- plying Agency. Signature of Requisitioning Officer: Immediately under the line type write the signature of requisitioning officer, giving his rank, etc. Only the original and duplicate must be signed in pen and ink. In the field indelible pencil may be used. The triplicate copy does not require authentication, as it is retained by the organization as a follow up. Signature of Authenticating Officer: When an or- ganization is serving as a part of a battalion. 12 Property Accounting regiment or higher unit, all requisitions must be approved by the higher commander. This is imperative. Where any organizations of the National Guard are serving at an armory in which a battalion or regimental head- quarters is located, the approval of the bat- talion or regimental commander is required. The battalion or regimental commanders should know whether the organizations of his command are properly equipped, and that allowances of expendable articles are not ex- ceeded. This approval must be made by the battalion or regimental commander himself; it can not be delegated to another. The only time that a requisition can be approved by the adjutant of a battalion or regiment is during the temporary absence of its com- mander, and then it will be signed as fol- lows : : APPROVED (Signed) John J. Jones, Capt. & Adjt. 125th Infty. for and during the absence of Col. W. N. Nugent, 125th Infty. Preparation of Requisition 13 Requisitions are made at stated intervals which are usually published in orders from regimental, post, camp or other commanders. The following are the usual periods covered by the various classes of requisitions, viz : Monthly {in Camp) : Fuel, forage, stationery and materials for police of camp. Quarterly : Clothing, equipage and regular supplies. S emi- Annually : Cleaning and preserving material used in the care, repair and preservation of small arms, saddlery, harness, etc. Separate and distinct requisitions must be pre- pared for the following classes of supplies, articles pertaining to each branch arranged alphabetically, distinctive noun first, followed by descriptive ad- jective. For example, Breeches, woolen, olive drab, and not woolen breeches. Quartermaster supplies are divided into the fol- lowing branches, viz: Subsistence Branch. Clothing and Equipage Branch. Vehicles, Harness and Saddlery Branch. Regular Supplies Branch. Fuel, Oil and Paint Branch. 14 Property Accounting In connection with Quartermaster Supplies at- tention is invited to Circular Letter No. 49, Militia Bureau, dated July 25th, 1921. It has been found by experience that if you group the articles under each of the foregoing branches into two or more sub-groups, and list each alphabetically on the same requisition covering each distinctive group, time is saved. For example: In making up a requsition for Clothing and Equipage, list all articles of cloth- ing first, arranged alphabetically, then all articles of equipage. Special Regulations No. 40, W. D. 1920, shows just what articles are to be considered clothing and what as equipage. Ordnance Supplies are divided into the following groups, viz: Group ' * A. ' '—Machine guns, 37 m/m guns and ac- cessories, machine gun carts, am- munition carts for 37 m/m gun, and machine guns and their ac- cessories. (Harness for above carts is initial supply, only re- pair parts for carts and harness will be supplied from and by the Quartermaster Corps. ) Preparation of Requisition 16 ^*B." — Hand arms, small arms, arm chests and racks, arm repair chests, pis- tol cleaning kits and accessories for small arms. "C." — Mobile artillery up to and including 6-inch calibers, with their car- riages, mounts, caissons, limbers, reels, reel carts, battery and store wagons, and subcaliber guns with all equipment necessary for op- eration and maneuvers. **D." — Artillery of heavy type with spare parts, etc. *'F." — Instruments for range finding, con- trol and observation ; storage and dry batteries; field glasses and watches. **G." — Tanks, artillery tractors, etc., with accessories. ^*H." — Targets, and target material, re- loading outfits for small arms, etc. ' ' R. ' ' — Mobile artillery ammunition and its components. 16 Property Accounting * * S. ' ' — Trench warfare supplies. "T." — Small arms ammunition and com- ponents. Medical supplies are divided into three groups, as follows: Medical and Hospital Supplies: Under this heading list all drugs, instruments and appliances pertaining to Camp Infirmary and those issued per squad in combat units. Dental Supplies: All drugs, instruments and appli- ances used by Dental Officers. Veteriniry Supplies: All drugs, instruments and appliances used by Veterinary Units, includ- ing Farrier kits supplied to mounted organ- izations. Most of the above are carried in boxes or chests and contents of same should be listed alphabetically. See Manual of Med- ical Department. Signal Supplies: Same should be listed alphabet- ically as in Quartermaster supplies. Arti- cles pertaining to chests, equipment or kits should be listed thereunder. Engineering Supplies: Same as preceding. iPreparation of Requisition 17 Chemical Warfare Supplies: Same as Signal Sup- plies. Not issued in time of peace. When 3^ou receive back duplicate copy of your requisition, you will find a legend either on the face or reverse side thereof : * ' Articles checked thus ( # ) will be supplied from stock. "Articles checked thus (%) have been Back Ordered and will be supplied when stock is re- ceived. ' ' By direction of U. S. P. & D. 0. By: (Signature) (Rank, etc.) The retained triplicate copy of this requisition may now be destroyed. Proper notations should be made on the retained copies of all requisitions, showing what has been received and what is still due. It sometimes happens that you will receive three to four partial shipments covering one requi- sition. II RECEIPT OF PROPERTY Property Being Received at Home Station of Organization The following papers are usually received by an organization covering a shipment of supplies from a Regular Army Depot or Arsenal: (a) Incoming Shipping Ticket (Form Q. M. C. 260). {h) Loading or Packing Sheet (Form Q. M. C. 64a or 64b). (c) Bill of Lading (Form Q. M. C. 153). (d) Bill of Lading (Property Received Copy) (Form Q. M. C. 154). For shipments originating from U. S. P. & D. 0. in State, forms referred to in subparagraph (d) above are not furnished in the majority of cases. You, as Company Supply Sergeant, have received all of the papers referred to above, covering a ship- ment of supplies from a Regular Army Supply Depot. The supplies are delivered at the Armory of the organization. The following procedure should occur, viz: 18 Receipt of Property 19 1. Check carefully the number of packages delivered against the number shown on Bill of Lading and Packing Slip. 2. Examine all packages for tampering, and, if any are found, make a note of this fact against the number of this package on the packing slip. If any are found to have been broken open, check the contents of this package as soon as practicable and find whether anything is missing. 3. If any shortages are found, make proper notation on the reverse side of B/L., if possible, showing amount of weight lost also. This factor should not be over- looked as it is important in settling the charges for the freight. Have R. R. or express agent give you a written state- ment showing whether the loss occurred in transit and whether or not the carrier acknowledges the claim. 4. If no shortage has occurred ''0. K.'' the Bill of Lading and return same to your organization commander for signature and transmittal to last carrier. 20 Property Accounting A Government bill of lading from any U. S. Sup- ply Depot or Arsenal is always received in dupli- cate, the original (Form Q. M. C. 152) is White. The duplicate (Form Q. M. C. 154) is Blue, and has usually stamped across the face thereof '^ PROP- ERTY RECEIVED COPY." The original after accomplishment is surrendered to last carrier as payment for the services rendered. The duplicate is retained by the receiver as a rec- ord of all shipment received. To keep a record of what is received and short- ages, it is always the policy to take the original and duplicate copies when accomplishing same, and by use of carbon paper, have the same record on retained copy as original when accomplished. 1. Fill in place and date. 2. Fill in name or initials of delivering car- rier. 3. Fill in amount of freight received in words and figures (this total to include the amount of weight lost of any articles short). 4. Fill in space for signature, showing both name and rank of receiving officer. 5. If any shortages have been found trace- Receipt of Property 21 able to being lost in transit, make proper notation of same on the reverse side of both original and duplicate copies. (Space for these notations being pro- vided on reverse side of original B/L.) 6. If the carrier assumes the responsibility for the loss, the certificate furnished by him should be attached to the retained copy of B/L., and finally atta LarnBd St. __..?.*^i*jM9hi. Hon ChurgpiM Paythlt frut ^I.O.Aljpr. ZrmmhK .28«6.rA ; Mlchlf y-n Cen tj al J^y.g fl^ Ita«jp.7.4-Uloh-Ex.2 OOtG 1/1(V121 p, .^J_-A-]^^}.9Pm _.... >88t Caehier. ' 24 Property Accounting LOADING SHEET cat K Section BMg 'Z* Dve* or Camp ChgCa Depot- Ch fl Mj . Ptynt ^ Januar y 16. 1921 ^ C&g 8»ot ; Chicago Inter Depot Hlehlflm C entral BailTay Detroit. Mich. Chioaao.Ill C.O.Co.'A' .1 25th. Infty.Mich.N.G. ^f JQSory BixS&YTiBrnea."Bl." Jonotion By. J&^ C.O.Co.'A* 125, Mich.N.O. Brush & Lamed St Detroit, Uiob; inflir. 1 .6 6E|/Belte.wai8t 6£/BreecheB, service COD 2/28-26: 1/28-27 8/30-25; 1/30-27 2/31-25: 1/31-27 12/32-25: 16/32-27 10/34-; 2/36-27: 2/32-29 27: ^^34-29 1/36-29 2/36-27 : 1/38-29 V40-27: 65/Breeche8, service VOD 20 ox. 2/28-25: V28-27 8/30-25 2/30-28. 2/31-26 V31-27 12/32-25 16/32-27 2/32-29 10/34-27 2/34-29 2/36-27 ^ U?6-29 fr.nntifi ) . 420 AUTHORITY FOR SHIPMENT ,_R8_q-7-^-^^ch-^» O^ G l/lQ/21 CAR IMTULS ANU rnnoEK TO BE SICKED BY THE currvMS tmat thi h io hi itt Receipt of Property 25 VtaVfiSfBT SHIPPING TICKET 'Chgo . G«n . Int . Depot MAMI or STATION 39 St Ull^t WARSMOUSC- Bldg 'Z' 7-4-Uioh. neo. NO. Sx-2 No. OP SHESTS- DATE IAW21 • HEETNO.- 1... •""cTo.Co.'A* 125. Infty.liicb.H.G. % AfUOKlf Brush & Larned St. *"^J'q{r7-4-Uich.-UB. 0(JIG 1/10/21 PROCUREweNT Detroit. Uich. "**^'^ Mich.Cent. DATE SHIPPED OH OeUVlBKD 1/18/21 CAJINO. Trap PU 7fi.Ma ■/LNO. OAT« MAOCBT CAR SEAL NO. 234567 1/17/21 Gfflf US C&E 906706-7 , OUANTITY Aimcuc* iriH ■•. ..^ ns- sx ..„c». fiMfiin WI»W »rT <»u.con 65 66 ea Belte. vaist web OD P*^ 14 «)f) eS 66 pr Breechea, service CO. D. 10/34-27: " 2/2A-29 ] 91 124 15 60 65 !«■ Breeches, service W.O.D. 20 t 6 32 40( 80 IVK.26: ^6/3Z.a. 't^r^fei? 2/38-27: 1/38-29 1/40-27 6 8 ea 2< < 32 I NmOY CCRTirV THAT TMB AJmCLBS USTKO ABOVK COLUMN ■■■NIPPSO" HAVE ■•uii."' •»< - STOCK RECORDS SEUCTEO CHECKED PACKED I., DAT! - DAT< 1- OAT« 1" Property Accounting PACKER'S MEMORANDUM are«oh •fi, service. esttoa ■2/28-25, 2/30-27, 12/32-25. 10/34-27, 1/36-29, 1/40-27 ; 1/28-27: 2/31-25, 16/32-27, 2/34-29, 2/38-27, 8/30-25 1/31-27 2/32-29 2/36-27 1/36-29 3re«ch»«, ssrrle*. •Dolm 2/28-26, 2/30-27, 12/32-25, 10/34-27, 1/36-29, 1/40-27, 1/28-27, 2/31-25, 16/32-27, 2/34-29, 2/38-27, 8/i»-25 1/31-27 2/32-29 2/36-27 1/36-29 Capi, whlU 4A. ♦/». i/«. Receipt of Property 27 tablishing the facts of the case in Survey Pro- ceedings. See National Guard Regulations, page 246, Table ''B," for instructions pertaining to a direct shipment. Preparation of Receiving Report, Form 257, Q. M. C. Report is made in triplicate. The original is always retained as a voucher to the Property Loan Record Card, Transactions, the duplicate and tripli- cate copies being mailed to the U. S. P. & D. 0., in the State, who will dispose of them according to in- structions contained in National Guard Regula- tions, or orders amending same. These reports will be numbered serially throughout the fiscal year, i. e., commencing with number one (1) on and after July 1st of each year and ending on June 30th of the following year. If for a newly organized or re- organized organization you will start the series at any time between the dates shown, but the series will end on June 30th following. Serial Number: Insert number of report. (See sample receiving report.) Received At: Insert here place and date. Received By: Insert name of consignee. Property Accounting fiv&'^a''Skf" RECEIVING REPORT Serial No 25„.. Rec«»ed »t hmO.:y.^LsiX.Otii.^lid.Ciu. _.„ 1/25/2] sheet No _.. J..., (DW) Received by . C ..0,C.O,."A! . 12.5»lDX.ty.iiictl.il.G.. _.._ No. sheets £... Keteived from .. Cllica^O .Gfinl ..Int.Depat ChicagO,Ill^ P. O. or Contract No. (Cooaroorj (UacioD) ^Jii^g^} MichXenUEy, -. C«x No .LCL Contractmg office B/LNo A-234567D»te ]i/;.7/2.1 Car seal No._.. LCL P. J. and P M, No Sliippedto t'.O.Cp."A."...l<:.0,.lMty,MC,h,l!!.,.G. TaUy sheet No I Final I Payo Shjpmeiil No (Partial | Fu ARTICLES NSPECTED ACCEPTED. AND RECEIVED DNIT paicE ^.^Sitr. "^2^11^' P.Cll S£ •^SiS- Belts waist, web OD Breeches, eervice CO. ea 65 D pr 65 2/-^'2t> 1/26-27 6/ 30-25 2/50-27 2/31-25 1/31-27 12/3,':.25 16/32>27 2/32-29 10/34-27 2/34-29 2/36-27 1/36-29 2/3C-27 ^ 1/38-29 1/40-27 Breeclies, eervice W.O.D pr 65 20 02 2/26-25 1/28-27 8/30-25 2/30-27 2/31-25 1/31-27 12/32-25 16/52-27 10/M-2P^"^2/54.29 2/36-27 1/36-29 2/38-27 1/58-29 1/40-27 Cape, white B & C ea 8 V7; V7-1/6: I C erti: y th£ t 1 have 1 eceived the ibote enuD lerate d pre perty and oan Recorc have ta ken s une up on i^rop« rty I 3 of th is or janizat: on, Johi ^oneg. INDICATE DISTBIBUTION BY CHECK OPPOSITE PfO^^A okt&ft. Stoci RacoM Ouusa Coia(igrCPao!A?y L ConaioMi S. Fnrinca Omcaa *. Tom «m Rmvuitiok ob PoacaAax Ricoav Receipt of Property 29 Sheet Number: Number sheets serially throughout report. Number of Sheets: Enter here total number of sheets in report. Received From: Insert here name, etc., of consignor and location. Delivered By — Delivered To: Strike out words not applicable, and show last carrier. B/L. No. : Insert here Bill of Lading number found in upper right-hand corner of same. If the shipment is on a commercial bill of lading, insert the abbreviation of the word commer- cial (Com.), Date: This refers to date of bill of lading. Car Seals No.: This space is filled in when ship- ment consists of a carload lot, otherwise in- sert the letters '*LCL*' which refer to ship- ment less than carload lot. Shipped To: Same entry to be made here as Re- ceived By. Shipment No.: Insert here reference numbers found in upper right-hand corner of incom- ing shipping ticket, that covers shipment. 30 Property Accounting P. 0. or Contract No.: This space is left blank ex- cept when receiving report covers supplies bought in local market on a written author- itj- from either the U. S. P. & D. 0. in the State, or from the officer in charge of a Fed- eral Supply Depot. (Usually covers forage and veterinary medicines for organizations supplied with U. S. owned animals.) Contracting Officer: Same as preceding. P. J. and P. M. No.: Only filled in on purchases. The authority to purchase will contain in- structions covering same. Tally Sheet No.: May be used, but is not necessary. Payment Made by Finance Officer: This will be filled by the paying office, when receiving re- port covers purchases. Articles: Insert here contents of shipment, arrange same alphabetically ; sizes must be shown. Unit: Show in this column whether articles come in pairs, number, etc. : this is important. Price: This column to be filled in only when report covers a purchase. Total Quantity: Grand total of each commodity is shown here. Receipt of Property 31 Number of Packages: To be filled in only when covering a purchase. Amount per Package: Same as preceding. Location or Package Serial Number: Not required to be filled in, but may be used, and then it is only for your information. Condition: Show here whether article is new or has been reclaimed or repaired. New articles are usually being shown as Class *'A," re- claimed or repaired as Class '*B.'* REVERSE SIDE OF FORM 257 P. & S. Report of Rejections: This space may be used for noting any shortages that may be found in a shipment received. For this use, an addi- tional column is ruled and headed Quan- tity Short. All data pertinent to the case may be shown in remainder of space. Questions 1 to 10 are left blank. The only time they are used is for purchase of Subsistence Sup- plies (forage is a part of subsistence) in the service. Certificate of officer in charge of inspection, cer- tificate of inspector, and certificate of accountable officer are only for use of a purchasing officer, and where a stock record of supplies is maintained. cJ2 Property Accounting The entries in balance of form should be filled in by all organizations using this form. Changing the Heading Entries on Stock Record Card to read Entered on Loan Card, Paid on Voucher No. money accounts of, is only used by the Finance Officer charged with set- tling the account. Certificate of Accountable Officer: "When receiv- ing report is completed the following certificate should be placed across face of last sheet, viz : ''/ certify that I have received the above enu- merated property and have taken same up on prop- erty loan card of this organization." (Signature) (Typewritten signature) (Eank, etc.) Remember that when you receive a shipment di- rect from the U. S. Property and Disbursing Officer of your State, no Receiving Report is required from you, the shipynent being posted direct from incoming shipping ticket to property loan record card. All receiving reports and shipping tickets {received from U. S. P. & D. 0. in State) are vouchered throughout the fiscal year and voucher number is entered in proper column on property loan card. Ill ACCOUNTING FOR PROPERTY All property of whatever nature issued to an or- ganization of the National Guard not in active service of the United States must be accounted for, i. e.y taken up on Property Loan Record Card (Form263-C, Q. M. C). This applies to both expendable property, such as cleaning and preserving materials, as well as CLOTmiO Card «. PROPERTY LOAiN RECORD ^,...„...„. ....^^ Conpaig 'A- IZSth.Inff-ntry.mch.ll.G . »,.^„. D«troit,mch. iW**#wW* R«ltin,>(il*t, «eb,OD. ' aa ?v/i. Id /''<' (■'>' %. /,'!' ^K %V ?<■ i/ 'M. V ^-^ ?o . BrsoohoB. •enlo* WD. pre. fix fO /^f /.f . OupB, winter. aa. '/.9„ r? 7T n- %A, Uit^ fO /r . 0»p.,white. C4B. ». ^ V ■9 ^ ' f^A, '? / / _J u -^ 33 34 Property Accounting property that is non-expendable, such as clothing, equipage and so forth. Separate and distinct cards, alphabetically ar- ranged, will be set up for the following classes, viz: Quartermaster Property : ( Separate for each of the following : ) Subsistence Branch Clothing and Equipage Branch: (Separate into two distinctive groups, i. e., clothing and then equipage.) Vehicle, Harness and Saddlery Branch: (Separate into two distinctive groups. Vehicles cover all articles that make up a vehicle. Harness and saddlery cover all articles pertaining to equipment for animals in the military service. ) Regular Supplies: (This section is divided into fol- lowing groups, viz: 1. Army ranges, field ranges and their components and appliances. 2. Heating stoves and their components and appendages; this includes stoves, tent. 3. March kits and kitchen utensils; also table- ware. 4. Stationery and office supplies ; this Accounting for Property 35 includes typewriters, etc. 5. Rope and cordage. 6. Tools and other hardware not covered by preceding.) Fuel, Oil and Paint Branch: This should be ar- ranged alphabetically as it covers practically all supplies used in cleaning and preserving military impediments. Ordnance Supplies: Group '*A." — 37 m/m guns and appendages, ma- chine guns and appendages, auto- matic rifles and their appendages. ''B." — Small arms, hand arms, arm chests and racks, arm repair chests and pistol cleaning kit and append- ages for same. *'C." — Mobile artillery, 6-inch and less, with spare parts for caissons, guns, limbers, reels, and so forth. ''F," — Fire control and observation instru- ments for machine guns, 37 m/m guns and for mobile artillery. "G.'' — Tanks, artillery tractors, etc., with accessories. * ' H. ' ' — Reloading tools for ammunition, tar- get material and trench helmets. 36 Property Accounting ''R. " — Mobile artillery ammunition and components. ^'S." — Supplies for trench warfare. ''T." — Small arms ammunition and com- ponents. Medical Supplies: Divide into Medical and Hos- pital Supplies (usually furnished in chests) ; see Manual of Medical Department for con- tents of same. Laboratory Supplies, Dental Supplies and Veterinary Supplies. Engineering Supplies : Signal Supplies: Chemical Warfare Supplies: Chests of tools and kits should be taken up un- der a separate heading, and each and every article contained therein should be taken up, as from ex- perience it has been found that no two tool chests contain the same articles, for example: Tools — Carpenter Chest and Kit: List contents of same alphabetically underneath. Form 263-C Q. M. C, is self-explanator>^ but to make this matter clear the following points should be observed, viz: Accounting for Property 37 Organization Account: Fill in blank space, Desig- nation of Organization. (See sample form embodied herein.) Station : Show here station of organization in State. Individual Account of: Erase this heading. Over Name: Show here name of organization com- mander. Over Bank: Show here rank of organization com- mander. Over Official Designation: Show here whether com- manding or not. Articles: Enter here all articles alphabetically, using only the numbered lines. Date: Show here date of Receiving Report, Ship- ping Ticket (date of receipt articles covered) or other voucher on which credit or debit entry is made. *Sf. T. or B. B. No. : Show here Voucher Number of Receiving Report or Incoming Shipping Ticket for a Debit Entry, or Shipping Tick- et, Over, Short & Damage Report, Survey Report or Receiving Report of successor for Credit Entry. Where an Over, Short & Damage Report is entered, the letters OS & 38 Property Accounting D with number of same must at all times be shown in Red Ink. This is imperative. Quantity Received: In this column fill in the num- ber of articles received. Quantity Returned: In this column fill in the num- ber of articles for which credit is asked. Balance: This column will show the total amount, plus or minus as the case may be. By using the numbered lines for entering the ar- ticles alphabetically, you will have room for three (3) debit or credit entries from left to right, and a total of nine (9) before the next number is reached. Vouchers on which you have taken up property or on which you claim credit for supplies expended, turned in or othertvise disposed of, must he filed as supporting vouchers to the Property Loan Cards, and must he shown when the Auditor arrives for audit of your accounts. Therefore, file all your vouchers and cards in a suitahle envelope so that same do not hecome misplaced or lost. IV OVER, SHORT AND DAMAGED REPORT Form 261, Q. M. C. When a shipment is received over, short or in a damaged condition, this form must be originated by the receiving officer. For a shipment direct from a Federal Supply Depot, Arsenal or Post, six (6) copies are made. For a shipment from the U. S. P. & D. 0. in the State, four (4) copies are made. In either case retain one copy and forward original and balance of copies to the U. S. P. & D. 0. in State. He in turn will forward them to the shipper or act on them as the case may be. Form is practically self-explanatory, but the fol- lowing points must be observed, viz : Serial Number: Fill in number of the report. A separate and distinct set of numbers, from one (1) up, being used throughout the fiscal year. Date: Fill in date of report. Proc. Order No.: Leave this space blank. The only time it is used is when the over, short or damage covers a direct shipment from a manufacturer or contractor. 39 40 Property Accounting OVER. SHORT. AND DAMAGED REPORT ^ 1/25/21 Pro. Owd» No ._ Shipmnt N«. JLri^ir^JPj^^^U^f shipp^i by ._m.S«5i_Cy.c«§oJen4nt_.De2.oV„>„ .CMa&9^.Ill._ Shspp^ t« __CjtO,Cp_._«A» . 125,_M tx__^_. At Detroit,Mch.. IiupMt.il by ..CaEt. Jones Report No 25. ■„ n»€iiyd by ._SBt:.._Smith R,po,t No 28 Cr No. ..-hQl'. Were C ms/zL^ D.U — 1/25/21- D.t. ._i/J?5/21 SeaU Broken? ,_JlnJ°?.»n Box Se.1.? Xfifl -^ »^ A.234567 AMTICUSM QUAMTmf '^^^ QUAimTT SHOUT QUANTITY 2^^i?S2 -" ««*«. Cap8,white Contania nf car^ B&C 4/7 4.__. _4..._. •.4„. -_.Q _ _()_._. .j»_ -£JtE,_2a46..fihackBd. .V7-l/^8. ._.__o_ .._.Q___ ...A. _. ftft .._.jhort._4-Uapa ...-jrMte..£iQ..#?! ^ Totel Packecee BUled , &.. Numbered from __2a46 to_ - No*, of MUalnf Pkj. .^.OB* Plc«.. Referrea to Above 2a46„_ --2350- ToUl Package. Received R. Number of Damafed Pkc*. -....- - sp«:i.i Noutieo.: Box receivod in Jjad order brooken open and recoopered enroute. Notation made on Shipping Ticket and B/L tae REVExse side when no stnrpiNc TiacETs have »een rkcuvcd _John_Jqnej Capt. 126, Infty.U.N.G. Comdg.Co. 'A* AmtOVCOBY. Over, Short and Damaged Report 41 Shipment No.: Enter here numbers found in up- per right-hand corner of incoming shipping ticket that covers this shipment. Shipped By: llnter here name of office from which shipment originated. At: Enter here city, town, etc., of shipping office's location. Inspected By: Enter here name of party that in- spected or supervised unpacking of ship- ment. Report No. and Date: Enter here number of re- port and date of same. Received By: Enter here name of party who ac- tually received shipment at armory. Report No. and Date: Enter here number of report and date of same. Car No.: Show here number of car, if a carload shipment, otherwise enter letters LCL (which stand for less than carload lot), to show that shipment was received from a car containing a miscellaneous shipment. Were Car Seals Broken: If shipment covers car- load shipment, the entry to be filled in must be Yes or No. If a small shipment, the let- 42 Property Accounting ters LCL should be inserted, as a car of mis- cellaneous freight is opened and unloaded by the railroad employees and stored in ware- house for delivery to consignee. Box Seals : Enter here whether seals were broken or not. Shipped h\j Truck: If shipment was delivered bj^ truck direct from consignor, insert word Yes. Shipped hy Mail: If shipment was made by mail, show the letters "P. P." for a parcel post shipment, Eeg. M. for registered mail, ''M" for common mail. Shipped hy Commercial B/Lf If so, show it here. Shipped hy Government B/Lf If shipped on Gov- ernment bill of lading, enter here number of same. Number of bill of lading may be ob- tained from either shipping ticket or prop- erty received copy of bill of lading. Articles: Enter here name and description of ar- ticles reported. Quantity Billed: Enter here amount shipped on in- coming shipping ticket. Quantity Over: If shipment checks over enter here amount of over quantity billed. Over^ Short and Damaged Report 43 Quantity Short: If shipment checks short enter here amount of shortage. Quantity Damaged: If any articles of shipment re- ceived are in a damaged condition enter the total of same here. Quantity Accepted: Enter here amount of articles actually accepted taking into consideration plus or minus, as the case may be, of differ- ence between articles billed. Unit: Enter whether articles come in pairs, number each, etc. Remarks: Enter here all data pertinent to the case in question. Total Packages Billed: Show here total number of cases, boxes, etc., in shipment covered by report. Numbered from — to — : Show here numbers of the packages contained in shipment. Num- bers are usually found either on loading sheet or reverse side of shipping ticket. Total Packages Received: Enter here total number of packages received in shipment covered. Numher of Missing Package: Enter here number of package lost. 44 Property Accounting Number of Damaged Package: Enter here number of the package received in damaged condi- tion. Package Referred to Above: Here enter the num- ber of the package received in damaged con- dition. Special Notation: Here enter all data necessary in explaining your knowledge of the over, short or damage covered by report. Reported By: This space to be filled in for sig- nature of organization commander, giving his rank, etc. Remember that all papers per- taining to property accountability must be signed by organization commander or by one of his commissioned assistants. Approved By: Leave this space blank, as it is only for use of shipping office. Where additional forms are required on account of length of report forms should be cut off im- mediately above Total Packages Billed and only last sheet filled in with this data and remarks. All should be securely fastened together so that none are lost in handling or in transit through the mails. See that proper notation has been made or is Over, Short and Damaged Report 46 made on reverse side of hill of lading covering this shipment. Do not forget it. Get all evidence from organization commander or others that are present while a shipment is unpacked and draw same up into affidavits and have same sworn to and suh- scribed to before a notary public, as in nine cases out of ten the over, short and damage report will be returned to you disapproved from the shipper with affidavits from the packers showing that the ar- ticles were actually shipped. The affidavits will be needed for survey proceedings to clear your account of this shortage. V REPORT OF SURVEY Under the provisions of par. 928, page 243, Na- tional Guard Regulations, Survey Reports, Form 196, A. G. 0., are required to be made up in four copies, and all four copies forwarded to the Adju- tant General of the State for action. It has been found from experience that six (6) copies are re- quired, as you will need one additional copy in event that your accounts are audited while await- ing the action of the survey, and another copy is used by the U. S. P. & D. 0. of the State as a follow up on the survey so true copies can be made in case of loss in transit. This form is practically self explanatory and the instructions on page 4 of form should be carefully read and studied prior to making up report. The following additional ex- planations are hereby given, viz : Class of Property: On this line insert whether the articles surveyed are Quarter mast er^ Ord- nance, Medical, Engineering, Signal or Chemical Warfare Supplies. 46 Report of Survey 47 Date.....M:.A_ REPORT OF SURVEY 22 . ..QUARTEraiASTER (:CLQthin£.&.Equip.ageJ.... P^perty (CLW of property. Onlrm«*, Medici, etc) S.?r\"- .™.« n. V4L0E B. c Bai.a»ci DATE AND CIECUMSTANCia. DOIX.V Cn. 4 ...C.ftps^.itd.t«_.B.A.5..._ i 16 2345 Chy. C.h]r.i\Q^ General Supply iepQt..Qn..j:.ecfiip.t ... Jan 25, 1921 O.S.&. D. origi rated . :: whi ch WR8 ret.umed • _ disapprovegi,.. Box ... .had. .teen broken. . open . enrpute. froQ Chicago to Detroit, and bad ■"-■••'"" E ..been...recoppe.red..to .p.rey.ent lo.es .beiog . d.ip.o_v..e.re.d..pri.or.. to oj?enin£^and...che9.k.ing - — Affidayit8.of_.Capt. Jones, Sgt.Snith and Packer Long, and Jhecker Williame' . ftttanbed- ucher to ..P.rQp.erty.lp.an..E.e.C.oM,.O.f ..Ca^1iAJ.C}to. J.0.n.a9.^ accountable officer C.0Elds,.C.o^".A^..1.2.5.,.^nfty.,.... at ..'... .„D_etroi.t_^Mic.h, __ (Offldaldefignatloo.) (SUOoD.) 48 Property Accounting I do solemnly swtac (or &ffinn) that Iba articles of public property n&msd hereon vrere lost, destroyed, (UlU«c«d, o( worn oot in tbe/nann«r stated, while in the pubUc service. (sieied) William M.Smith. .Smi.nlY..Serg9an.t.. rumi tad orstoSkutn.) Sworn to (or affirmed) before me, and edbecnbed iu my presence, this .P.tju, day of M?maL ,192 1 , , , (BignedJ. liaxtha -KnowlfiB, # OW4T ^ Notary of'^miic ^ SML'. J for..aM.in..Wayne..CouiiLy--£ich. My cocmissidfre^fl^r'June 25, 1926 I certify that the loss, destruction, damage, or unsernceability of the articles of public properly named hereon was occasioned by unavoidable causes, and without fault or neglect on my part; (and that each ariJcle listed hereon, with a view of elimination by destruction, has been exammed by me personally, has never been* previeusly condemned, has become unserviceable in the manner stated herein, and is, m my opinion, worthless for further public ose.] CPortion of paragraph m brackets to be canceled when not apphcable.) (signed) John Jones, ■■Johh"Jone»«i»M" Capt. 125_,Infty. klich.N.G. EespcmsiUe Oficer. fiUtion , _ , 192 . To „ , who, by order of tba Commandiiig Officer, is appointed surveying officer on the articles of public property (B.n»«nd ovni-oon., Adjltlttnt. I hkve «xamin«d dl avafl&ble testimony in this case, and I have personally investigated the same, and Uu my belief that _ Report of Survey 49 Pertaining to: Show here whether account is Prop- erty Loan Record or Stock Record Account. Of: Show here the organization if property sub- rait led for survey pertains to Property Loan Record Account, and office, if property per- tains to Stock Record Account. At: Show here actual station of organization or office. Quantity: Show here total number of articles sub- mitted for survey. Articles: Show here name and description of the sup})lies, if same have identifying numbers, such as rifles, pistols, field glasses, etc. ; these numbers must be shown. Value : Show here total value of article, and not in- dividual values if more than one. Disposition: This column is left blank and is used only by the Surveying Officer. Balance for Credit: This column is filled in by the approving authority. Date and Circumstances: In this column a full ex- planation must be given of why the sup- plies are being surveyed. If for supplies worn out in the service through fair wear 50 Propertj^ Accounting and tear incident thereto, date of original re- ceipt must be shown. Voucher To: Show here whether articles pertain to Property Loan Record or Stock Record Ac- count. Of: Show here name of party accountable for the supplies, giving his rank, etc. Page 2, Report of Survey : In the printed oath of confirmation strike out all words not applicable to the case. Fill in name of party that is swearing to the report, with type- writer if practicable, giving his rank, etc. When sworn to before a notary public, his seal must be affixed. The date his (or her) commission expires must also be shown. Remember that as long as the organization is not in the Federal service or at a camp of instruction, all the oaths must be administered before a notary public. In the certificate of the organization or respon- sible officer, strike out all words or phrases not ap- plicable. (See note under certificate.) Fill in for signature as in preceding. Leave remainder of form blank. It will he taken care of when received by Adjutant General of the State, VI FILING PAPERS SUPPORTING EACH OTHER It has been found by practical experience that the following papers should be securely fastened together, viz: For shipments from Federal supply agencies. Receiving Report. Incoming Shipping Ticket. Loading Sheet. Property Received, Copy of Bill of Lading. For Shipments Received from U. S. P. & D. O. Incoming Shipping Ticket. Loading Sheet. Property Received, Copy of Bill of Lading {when furnished). Expense Bill (furnished by R, R. Co. when no B/L covers). By having all papers pertaining to a shipment filed in the above order and securely fastened to- gether a ready access may be obtained to all papers 51 62 Property Accounting pertaining to any individual shipment should oc- casion ever arise therefor. When attaching affidavits or certificates to a Re- port of Survey, same should be securely pasted to page (3) in the order of importance, and usually filed as evidence for or against the statement con- tained under Remarks, Date and Circumstances. VII METHOD OF DISPOSING OF PROPERTY WORN OUT THROUGH FAIR WEAR AND TEAR IN THE SERVICE, WHILE NOT IN ACTUAL SERVICE OF UNITED STATES. Articles worn out through fair T\'ear and tear of the service by an organization of the National Guard, while not in the Federal service, are dis- posed of as follows : Due to the fact that all the property issued to an organization is only loaned to the State, due and proper care of same is required, just as much as though the same was being used under service con- ditions. Articles will be enumerated on Form 196, A. G. 0., Report of Survey. Form will be completed to include certificate of organization commander or responsible officer. It is then forwarded to the Ad- jutant General of the State, who, in turn, will for- ward same to some disinterested officer, who has been previously designated, by orders from the Secretary of War, as Surveying Officer for the State, for action and finding. The survey is then 68 54 Property Accounting returned to the Adjutant General of the State for approval or disapproval. It is then forwarded to the U. S. P. & D. 0. in the State, who, in turn, with- draws one (1) copy of survey as a follow-up and forwards balance, four copies, to the Chief, Militia Bureau, W. D., Washington, D. C, for final ap- proval. The Chief of Militia Bureau will return one copy of survey to the U. S. P. & D. 0. showing final action taken. This, in turn, is transcribed to follow-up copy and forwarded to the officer origi- nating survey. This true copy will now be posted to the Property Loan Cards of the organization. Surveys must be submitted for each of the fol- lowing classes of supplies, and no two classes will be included on a single survey: Clothing and Equipage ; Regular Supplies ; Ord- nance and Ordnance Stores; Engineer Supplies; Medical and Hospital Supplies ; Signal Corps Sup- plies; Animals, Animal-Drawn Transportation; Motor Transportation. VIII TIME LIMIT ON SURVEY PROCEEDINGS; AFFIDAVITS When survey proceedings are instituted cover- ing- losses of supplies, either by a common carrier, by individuals, or through causes not governed by man, same must be instituted within thirty days of discovery of the loss. The same holds on shortages in a shipment received from a supplying agency. Reduce all evidence in the case to writing at the time loss, shortage, etc., is discovered. If you do not, in nine out of every ten cases, when you go to your witness with the case a month later, in all probability, he will inform you that he does not re- member being around the armory at the date re- ferred to. All evidence pertaining to any survey must al- ways be reduced to writing, because when it is for- warded to the Surveying Officer for action it is al- most always impracticable to have an oral hearing of the case. In making up affidavits, see that you make six (6) copies at one typewriting and attach one af- 55 66 Property Accounting fidavit to each copy of the survey, the original affi- davit being attached to the original survey. Be sure that you do this, as it will always be returned to you for corrections when you have carbon copies of affidavits attached to an original survey. IX RECORD OF PROPERTY IN CURRENT USE Property in current use by an organization, other than Individual Equipment of a Soldier, is divided into four classes, viz : 1. Property in office or orderly room. 2. Property in use in kitchen and company mess. 3. Tools, etc., required for police of camp, etc. 4. Other tools for use of fatigue details. To keep a record of where the different property described in preceding paragraph is, it becomes the duty of the commanding officer of an organization, to detail a noncommissioned officer or other suitable individual in charge of same. Property of the first class is usually charged to the First Sergeant, he being in charge of the or- ganization's office at all times. Property of the second class is charged against the Company Mess Sergeant, who, in turn, holds the cooks accountable for same. Property of the third class being used daily is usually charged against the non-commis- sioned officer in charge of quarters. List all property of the first two classes sepa- 67 68 Property Accounting rately on any blank paper in duplicate, the original being signed by the party responsible for same, which is retained by the Company Supply Ser- geant; the duplicate is turned over to the respon- sible party for their information. These lists are to be made alphabetically, and must be renewed when the responsible party is relieved of the office he is filling. Property of the third class is listed in a blank book of convenient size and columns ruled in same for date and signature. This property is checked daily by the new non-commissioned officer in charge of quarters when going on duty and he will sign the book in the presence of the old non-commis- sioned officer in charge of quarters that he has re- ceived all the articles listed thereon. Should any property be found short, a report will be made at once to the Company Commander showing what is short and the old non-commis- sioned officer in charge of quarters will be held per- sonally responsible for the loss. When a Fatigue Detail requires tools for duty away from the organization, the non-commissioned officer in charge of the detail should procure them from the Company Supply Sergeant. These tools Property in Current Use 59 should be listed by the Supply Sergeant or by his assistant, in case he cannot be present. (The Com- pany Mechanic is the assistant to the Supply Ser- geant.) The most convenient method of obtaining a receipt is to have a duplicate book, about 4x8 inches. The original always being retained in the book and the duplicate turned over to party signing for the supplies. In this way you will always have a record of what tools are out. When the detail has completed its work, the tools are returned to the Store Room or Tent, and the original receipt cancelled. Tools that are short can thus be charged to the party who lost them, and it will be found by using this method the loss of tools will soon be eliminated. PROCEDURE TO BE FOLLOWED ON RELIEF OF AN OFFICER FROM COMMAND OF AN ORGANIZATION Upon receipt of orders covering the above the outgoing and incoming officers of the organization will inventory the property pertaining to the or- ganization in each other's presence, if practicable. The outgoing officer will close up all unaccom- plished vouchers for which the property has been delivered and received, and take same up on his Property Loan Records. Make up Expenditure Vouchers for all supplies used in the care, repair and maintenance of the equipment to date and post same. When receiving report covering the equipment transferred to successor is received, same will be posted to the accounts; this should close out the account so as to show no halance. Should there be any balance unaccounted for, a report of survey should be prepared at once and forwarded for ac- 60 On Relief from Command 61 tion to the proper authorities, to place the respon- sibility of the loss or discrepancy. Incoming officers will prepare a receiving report in quadruplate (4 copies). National Guard Regu- lations requires only two copies to be made. The whys and wherefores of the additional copies will be explained later in body of these instructions). Property of the organization will be listed alpha- betically in the following order : Clothing. Equipage. Animals. Transportation, animal-drawn. Transportation, motor. Harness, saddlery and pack equipment: (Includ- ing leather for repairs) . liegular supplies: Ranges, field and equip., heat- ing appliances for tents and appendages, march kits and kitchen utensils, office supplies and sta- tionery, ropes and cordage, hardware, etc., raw ma- terial, including paints, oils, etc. Ordnance: Grouped as explained in preparation of requisition. Medical Supplies: Grouped under Medical and 62 Property Accounting Hospital Supplies, Dental Supplies and Veterinary Supplies. Engineering Supplies. Signal Supplies. Chemical Warfare Supplies. All sheets to be numbered and the entire voucher securely fastened so as to prevent loss of any sheet. The last sheet of this receiving report will have the following certificate written across same {type- writer to he used if availahle) : I certify that I have received the ahove enu- merated articles of equipment pertaining to {organ- ization) from {name, rank, etc., of officer relieved) and have taken same up on property loan record ac- count. This report consists of {numher) sheets. {Signature in pen and ink) {Signature typewritten or stamped) {Rank, etc.) Turn over the original copy of this Receiving Re- port to the officer relieved, as a closing voucher to his account. Post duplicate as first voucher to your account. Mail triplicate and quadruplicate copies to the United States Property and Disbursing Of- ficer of the State, where these will be used as Credit On Relief from Command 63 Voucher to the account of the officer relieved and as a debit voucher to the new accounts opened. In case of resignation of the officer relieved no clearance or final pay due can be obtained until his accounts are cleared with the U. S., therefore if any discrepancies have been found after posting Re- ceiving Report of successor, you must institute a Report of Survey to act on these discrepancies. Don't let this matter lay around for a month or more and then institute the proceedings. Do it now. In case of death of an accountable officer of an organization, a hoard of officers to take the inven- tory and turn the equipment over to his successor will have to be appointed by the Adjutant General of the State. Additional copies of the Receiving Report in aU probability have to be made, as copies will be required as evidence in the proceedings of tlie board. Property Accounting for National Guard Organizations By Technical Sergeant MAURICE BUCHWALD This little book is the result of the com- piler's experience as an instructor with the National Guard. He found a need for specific instruction in this phase of paper work and has met it admirably. Every company commander in the Na- tional Guard will find it useful. Price 50 Cents United States Infantry Association Union Trust Building Washington, D. C. -«K^ °^ CONGRESS iiiL