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United States. Army. Quartermaster Corps.

Instructions regarding the method of property accounting in the Quartermaster Corps : and regulations for maintaining the stocks of Quartermasters supplies at various posts and stations of the United States Army within the minimum and maximum quantities published in Quartermaster General's circulars online

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Online LibraryUnited States. Army. Quartermaster CorpsInstructions regarding the method of property accounting in the Quartermaster Corps : and regulations for maintaining the stocks of Quartermasters supplies at various posts and stations of the United States Army within the minimum and maximum quantities published in Quartermaster General's circulars → online text (page 1 of 2)
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Circular No. 38, Office Chief Quartermaster Corps, 1913



INSTRUCTIONS

REGARDING THE

Method of Property Accounting
in the Quartermaster Corps

AND REGULATIONS FOR MAINTAINING THE
STOCKS OF QUARTERMASTER'S SUPPLIES
AT VARIOUS POSTS AND STATIONS OF
THE UNITED STATES ARMY WITHIN THE
MINIMUM AND MAXIMUM QUANTITIES
PUBLISHED IN QUARTERMASTER GENERAL'S
CIRCULARS 19, 1911, AND 2 AND 22 OF 1912



OCTOBER 21, 1913

EFFECTIVE JANUARY I. 1914




WASHINGTON



GOVERNMENT PRINTING OFFICE



: 1916



Circular No. 38, Office Chief Quartermaster Corps, 1913

INSTRUCTIONS

REGARDING THE

Method of Property Accounting
in the Quartermaster Corps

AND REGULATIONS FOR MAINTAINING THE
STOCKS OF QUARTERMASTER'S SUPPLIES
AT VARIOUS POSTS AND STATIONS OF
THE UNITED STATES ARMY WITHIN THE
MINIMUM AND MAXIMUM QUANTITIES
PUBLISHED IN QUARTERMASTER GENERAL'S
CIRCULARS 19, 1911, AND 2 AND 22 OF 1912



OCTOBER 21, 1913



EFFECTIVE JANUARY f. 1914




WASHINGTON : : GOVERNMENT PRINTING OFFICE : 1 91 6



Az



CIRCULAR] WAR DEPARTMENT,

. No. 38. J OFFICE CHIEF OF THE QUARTERMASTER CORPS,

Washington, October 21, 1913.

1. With a view to regulating the stock of supplies of the
Quartermaster Corps (except subsistence stores) that may be
carried at posts and stations, simplifying the method of ac-
counting therefor and eliminating special reports, the following
instructions are published for the information and guidance of
all concerned. (See Circular No. 1, O. C. Q. M. C., 1912, and
Appendix 2 thereto.)

2. Minimum and maximum. That there may be on hand at
all times sufficient quantities, and yet no surplusages, of sup-
plies of the Quartermaster Corps required for the equipment
and use of troops in the field and in garrison, minimum and
maximum rates of clothing, equipage, and other designated sup-
plies of the Quartermaster Corps, per stated unit, enlisted man,
organization, etc., are established and published in Q. M. G. O.
Circulars No. 19, 1911, Nos. 2 and 22, 1912, based upon which
the minimum and maximum quantities of the various articles
required at military posts and stations not specially excepted
will be determined and between which limits the stock will be
maintained.

3. To determine the minimum and maximum quantities of
the several articles of supply for any post or station multiply
the maximum authorized number of enlisted men, number of
animals, organizations, etc., by the respective rates of supply
per article, as stated in circulars above referred to. Minimum
and maximum quantities of sizes of articles need not be de-
termined.

4. The minimum and maximum quantities, per stated unit,
of all articles listed in Q. M. G. O. Circulars Nos. 19, 1911, and
2 and 22, 1912, except such articles as are dropped on issues,
will include articles in use and for which accountability con-
tinues, based upon which the minimum and maximum quanti-
ties of the various articles required will be determined and
between which limits the stock will be maintained.

5. At posts where the minimum and maximum quantities
of articles, determined as directed in paragraph 3, are less
than unity the minimum stock will be taken as unity.

6. If the quantity of any article on hand is found to be less
than the minimum as determined per paragraph 3, quarter-
masters will include in their quarterly requisitions, in addition



3G03/G



to supplies required to meet current requirements, increased
quantities of such articles as are found to be below the mini-
mum, with a view to bringing the stock between the minimum
and maximum thereof as fixed, but in no case should the total
money value of the supplies included in requisitions during
a quarter exceed the amount allotted for the quarter for which
the requisitions are submitted. (3679 R. S. and Appendix 8,
Circular 1, O. C. Q. M. C., 1912.)

7. The quantity of any article of quartermaster's supplies
on hand in excess of the maximum determined will be regarded
as surplus and so reported to the department quartermaster by
post quartermasters, and to the office of the Quartermaster Gen-
eral by quartermasters of independent stations. Department
quartermasters will make use of all such surplus supplies at
posts under their jurisdiction in supplying deficiencies at other
posts within their respective departments. No charge will be
made against or credit given the allotments to posts on ac-
count of transfers made for the purpose of adjusting the stock
between the minimum and maximum limits.

8. If after transferring all surplus supplies from posts at
which reported to other posts within a department with a view
to adjusting the stock' between the minimum and maximum
limits there remain posts at which the stock of some articles
is still below the minimum, a list of the articles showing
quantities deficient at each of such posts will be submitted
to the Quartermaster General by the department quartermaster.
If these deficiencies can not be supplied by transfer from
posts in other departments, under instruction from the office
of the Quartermaster General, the department quartermaster
concerned will be so advised and he (the department quarter-
master) will cause the deficiencies to be supplied from allot-
ments to posts or from reserve balance of apportionments made
by the Quartermaster General.

9. All surplus property on hand at posts after adjusting mini-
mum and maximum stock will be reported by department
quartermasters to the Quartermaster General for transfer to
designated depots or posts in other departments where it can
be utilized. The reports of such surplus property will show
the condition thereof, serviceable or unserviceable. When sup-
plies or property are reported unserviceable, the quantity
thereof considered reparable will be stated.

10. When stock is brought between the prescribed mini-
mum and maximum limits, only such quantities of supplies



will be required for on requisitions as are necessary to maintain
the stock between those limits. It is the duty of quartermasters
to inform themselves of the demands on their stock, not only as
to quantities of the various articles but also future calls,
promptly make issues from stock, and arrange to make general
periodic replenishment thereof as would a merchant.

11. Should, in the opinion of post authorities, the minimum
and maximum limits of any article .or articles, as prescribed by
Q. M. G. O. Circulars 19, 1911, and 2 and 22, 1912, not be sufficient
to meet the requirements of the troops, a report to that effect,
naming the article or articles and suggesting the change desired,
will be made -through proper channels to the Quartermaster
General.

12. Property account. That the quantity of quartermaster
supplies and property (except subsistence stores) on hand, and
condition thereof, may at all times be known and compared with
the minimum and maximum as fixed, there will be kept at each
post, station, office, etc., at which supplies of the Quartermaster
Corps are required, a detailed record of the stock on hand and
current transactions therein. This record will be designated
" Property account," and will be kept on Q. M. C. Form 200.
(See A. R. 657, 693, 1094, 1308, of 1913.)

13. Q. M. C. Form 200 is a sheet 9 inches long by 4 inches
wide, and is designed to provide an account with a single article
on each sheet. The sheet is ruled on both sides and is punched
for filing in loose-leaf binder.

14. There will be furnished to each post, station, office, etc.,
loose-leaf binders in which to file such number of Forms 200 as
will be required to keep a separate account with each article and
kind of article of clothing, equipage, and other quartermaster
property on hand. These accounts will be arranged under each
of the following heads or groups :

(a) Clothing.
(&) Equipage.

(c) Tableware and kitchen utensils.

(d) Veterinary supplies and dressings.

(e) Other quartermaster stores.

15. Should the size of the post or station, the number of
articles carried in stock, the location of storehouses, or other
local conditions necessitate more than one loose-leaf binder for
filing Form 200, the binders will be numbered from 1 forward
and the forms assembled therein as most convenient.



16. When sheets (Form 200) of a property account are filled
up, and balances of articles accounted for therein are transferred
to new sheets (Form 200), and it becomes necessary to remove
the completed sheets from the current account to make room for
new sheets, the sheets removed should be arranged in alpha-
betical order under each head or group and bound together by
means of tape or paper fasteners, suitably labeled and filed for
future reference, until the in-open y account to which they per-
tain is adjusted and closed. To prevent undue accumulation of
records of this class, quartermasters will report from time to
time to the Quartermaster General such of the closed accounts
as are deemed not to be longer required for instructions as to
disposition of same.

17. To inaugurate the property account :

(a) Enter on Q. M. C. Form 200, in spaces provided, the names
of the articles in alphabetical order (when the name of an article
consists of two or more words, enter distinctive noun first), brief
description of article when necessary to distinguish or separate
kinds of those bearing the same name (such as tables, mess;
tables, office; tables, kitchen, etc.; knives, table; knives, bread;
knives, butcher, etc. ; bolts, carriage ; bolts, tire ; bolts, stove,
etc. ; pans, bake ; pans, dish, etc. ; plates, dinner ; plates, soup,
etc., and so on), unit of quantity and the minimum and maxi-
mum quantities as determined. Entire sheet to bo used for an
article when necessary.

(&) On the first horizontal line of each account enter the date
on which transfer is made from the old account; in columns 2
and 3 write the words " On hand," and on same line in column 4
enter the quantity of the articles under consideration on hand at
the time transfer to the new account is made.

(c) On same line, in columns <\ and 7, enter the quantities
of the articles serviceable and unserviceable, respectively, as
shown by the records of the office of the quartermaster. The
total of the quantities entered in columns G and 7 should be equal
to the quantity entered in column 4 as being on hand.

18. Entries to open proposed account having been made as
directed in the preceding paragraph, all transactions pertaining
to the property account will thereafter be currently entered
thereon as herein directed.

19. Vouchers to a property account. The transactions to a
property account are supported by proper vouchers, which will be
numbered serially from the first day (July 1) of each fiscal
year, or the date on which the property account is first opened,
at a post or station, to and including the last day (June 30) of
the fiscal year.

20. Vouchers covering transactions incident to the procure-
ment or receipt of supplies and property are debit vouchers to a



property account. Vouchers covering transactions incident to
the transfer or other disposition of supplies and property are
credit vouchers to a property account.

21. Vouchers to which reference is made in paragraphs 19 and
20 are :

DEBITS.

Forms 217, 217a, Q. M. C. Duplicate memorandum of voucher
covering purchases (W. D. Nos. 330, 330a, 330b, 330c) to be
prepared for each purchase immediately after delivery of sup-
plies, marked " Voucher to property account " and forwarded
to the Quartermaster General for posting to property account
kept in his office.

Form 210, Q. M. C. List of articles taken up (articles received
from various sources other than by transfer).

Form 201, Q. M. C. When used as an invoice of property
transferred.

CREDITS.

Form 160, Q. M. C. To be used for issues of property not pro-
vided for below.

Form 201, Q. M. G. When used as a receipt for property re-
ceived.

Form 203, Q. M. C. Monthly list of property expended.

Form 204, Q. M. C. Requisition for stationery. (Issues on
this form should be consolidated monthly on Q. M. C. Form 203,
with notation in column designated "Application " that the quan-
tity of stationery for which credit is taken has actually been
issued on approved requisitions therefor. Requisitions for sta-
tionery should be filed with the retained Form 203, " Monthly
list of stores expended," to which they pertain.)

Form 205, Q. M. C. Articles lost or destroyed.

Form 206, Q. M. C. Receipt roll for recruit kits.

Form 207, Q. M. C. Abstract of breakage, china and glass-
ware.

Form 207a, Q. M. C. Certificate of breakage, china and glass-
ware.

Form 208, Q. M. C. Statement of charges (property on mus-
ter and pay rolls). (When charges are entered against a de-
serter, " Report of survey," Form 196, A. G. O., should be filed
with statement of charges submitted as a voucher to property
account. )

Form 209, Q. M. C. Abstract of issues of forage and bedding.

Form 211a, Q. M. C. Requisition for fuel and bedding.

Form 213, Q. M. C. Requisition for clothing and equipage.

Form 213a, Q. M. C. Extra sheet for Alaska.

Form 214, Q. M. C. Statement of purchases of property
(voucher covering sales to officers).

Form 215, Q. M. C. Abstract of sales of property (list of
articles sold to officers, etc.).

Form 218, Q. M. C. Requisition for forage.



8

Form 23 8a, Q. M. C. Requisition for sul>stitutive forage ar-
ticles.

Form 228, Q. M. C. Requisition for issue of toilet articles to
prisoners.

Form 230, Q. M. C. Abstract of issues of mineral oil for light-
Ing purposes.

Form 325, W. D. Account of sales at auction.

Form 196, A. G. O. Report of survey. (When "Report of
survey " holds onlisted men responsible for loss of property,
copy should be filed with and made a part of " Statement of
charges," Form 208, Q. M. C., forwarded to this office as a
voucher to property account. )

Form 1, I. G. O. I. and I. report.

Form 180, Q. M. C. Abstract of clothing drawn (or issued)
on individual clothing slips.

Form 180a, Q. M. C. Extra sheet for Alaska.

22. Postings. All vouchers to a property account will be
dated and posted currently and immediately upon completion of
the transaction, i. e., as soon as the supplies or property are re-
ceived, manufactured, found, etc., for debit vouchers, and issued,
expended, lost, sold, etc., for credit vouchers, except that where
abstracts are used as vouchers postings from the abstracts to
the property account will be made monthly. Postings will be
made from the original voucher concerned in all cases, except
purchase vouchers, in which case the posting will be made from
Forms 217 and 217a, Q. M. C., duplicate memorandum vouchers.
The articles will be entered on the property accounts exactly as
they appear on the vouchers, and as soon as the posting of the
items therein is completed the voucher will be stamped on the
brief with the word " Posted " and the date on which posting
was made.

All property transactions occurring in or pertaining to a fiscal
year should be closed on or as quickly as possible after June 30,
and the vouchers covering same given serial numbers and posted
to the property account of the fiscal year to which they pertain
and not be given serial numbers on the property account of the
new fiscal year, except in the case of vouchers unavoidably de-
layed for a considerable period after the close of the fiscal year
in which the transaction covered by them occurred.

23. To post a voucher to a property account, enter in column 1
the date of the voucher; in column 2 the serial number of
voucher; in column 3 the number of the post, station, or depot
with which the transaction is had ; in column 4 the quantity
received or otherwise procured if a debit voucher ; in column 5
the quantity transferred or otherwise disposed of if a credit
voucher ; in columns 6 and 7 the current balance, quantities



9

serviceable and unserviceable, respectively. All original vouch-
ers that have been posted will be mailed direct to the office of
the Quartermaster General on the close of business each day.
The duplicate vouchers will be retained at the post or station in
support of the property account, and will be folded and filed ver-
tically in numeric sequence in suitable document file boxes. For
convenience in locating vouchers, a suitable guide card, having
indicated thereon the first and last number of the group of
vouchers to which it is a guide, will be placed behind every 50
vouchers. A card showing the number of vouchers filed therein
should be placed in the card holder on the front of each file box.

24. On receipt of the original vouchers in the Office of the
Quartermaster General they will be posted to the property ac-
count with the post to which they pertain. The post or station
property account and property account kept in the Office of the
Quartermaster General should be in agreement at all times.

25. Special voucher (Q. M. C. Form 202). In order that the
current balances of post property accounts and the corresponding
property accounts kept in the Office of the Quartermaster Gen-
eral may at all times show the exact status of the serviceable
and unserviceable supplies and property on hand, due to adjust-
ments caused by serviceable supplies becoming unserviceable and
unserviceable supplies being made serviceable by repairs, Q. M. C.
Form 202 will be made use of as hereinafter directed.

26. Whenever serviceable supplies and property become unserv-
iceable from any cause and can not be repaired, they will be
placed in store with the unserviceable supplies, properly and
carefully listed on Q. M. C. Form 202 in the order of the post
property account. Form 202 thus completed will be given the
next serial number and posted to the property account by enter-
ing the data and voucher number in proper columns and decreas-
ing the balance on hand " serviceable " of each article in column
6 by the quantity unserviceable as stated on the voucher, and 1
increasing the balance on hand " unserviceable " in column 7 by
a like amount.

27. Whenever unserviceable supplies and property have been
made serviceable by repair, etc., they will be placed in stock with
serviceable supplies for reissue, properly and carefully listed on
Q. M. C. Form 202 in the order of the property account. Form
202 thus completed will be given the next serial voucher num-
ber and posted to the property account by entering the date and
voucher number in proper columns (1 and 2) and increasing the
balance on hand " serviceable " of each article concerned in
column 6 by the quantity serviceable as stated on the voucher,



10

and decreasing the balance on hand " unserviceable " in column
7 in a like amount.

28. Form 202 will be prepared in duplicate, care being taken to
strike out one of the phrases " Serviceable to unserviceable " or
" Unserviceable to serviceable," and after posting therefrom to
the property account has been completed, the original will be
forwarded direct to the Office of the Quartermaster General, the
duplicate being retained for the post records.

29. Property accounts kept and posted currently in accordance
with these instructions will show the status of each article at all
times and a list showing the balances on hand and condition
(serviceable or unserviceable) of each article as taken from the
property account and verified by a physical inventory certified
to by the accountable officer as follows:

I certify that I have taken up all property found, manufac-
tured, or becoming surplus from any cause at - . and

that the foregoing list includes all property tran^ac:
ning with voucher - fiscal year - and ending with
voucher - fiscal year ; that the series is complete 1



except for { s~ ' ' M *-} or not us,,,.

. , ...... , ..... ,



statement of the quantity and condition of all supplier and prop-
erty pertaining to the Quartermaster Corps < o\<-e]i Snbsisieixv
Stores) actually on hand and for which I am accountable.



NOTE. Intermediate numbers are numbers given to vouHu-i-s
that have been inserted in the property account after the other
vouchers have been numbered, such as MTa. 37b, 37A, etc.

will be forwarded to the Office of the Quartermaster General
immediately after June 30th each year by all posts and stations
in the United States, Porto Rico, Hawaiian Islands, Philippine
Islands. Alaska, and the Canal Zone. On receipt in the Office
of the Quartermaster General these certified statements will be
audited and the officers concerned informed as to the result of
the audit.

30. When an officer is relieved from duty as quartermaster,
the property account will be closed by drawing a red ink line
below the last entry under each account, immediately below
which will be entered in red ink the balance of each article serv-
iceable and unserviceable as shown by the property account,
with the notation opposite thereto " received from predecessor."
A list of all articles thus brought down will be prepared in tripli-
cate, at the end of which the officer transferring the property



11

will certify as provided in paragraph 29 for the accountable
officer. This certificate of the officer transferring the property
will be followed by a certificate of the officer receiving the
property as follows (A. R. 17, 630, 665, of 1913) :

Fort ,



-, 19.



I certify that I have this day of , 19, received

the supplies and property of the Quartermaster Corps as listed
above,^nd that the condition is as set forth in said list.



The origin;} 1 copy of this list will be forwarded to the office of
the Quartermaster General by the officer transferring the prop-
erty. The duplicate will be given the officer receiving the prop-
erty, and the triplicate retained by the officer transferring the
property.

31. If there be any question as to the quantity of the property,
its condition, or other differences of opinion between the officers
concerned in the transfer, it should be immediately adjusted as
required by Army Regulations.

32. On receipt in the office of the Quartermaster General of
the certified list of balances, condition (serviceable and un-
serviceable) of each article, transferred from one officer to an-
other, as directed in paragraph 30, the officer transferring the
articles will be credited with the quantities appearing on the
list ; the officer receiving the articles thus listed will be charged
with the same and the list checked against the property account
concerned, and the officers concerned in the transaction advised
as to the correctness of the list. When an account is found to be
correct, if all of the sheets pertaining thereto that are included
in the audit are filled up they should, if practicable, be with-
drawn, marked for identification with the name, rank, and arm of
service of the officer concerned, and filed until instructions are
given by the Quartermaster General to dispose of them. If sheets
are not all filled up and it is desired to continue the account with
articles beginning with the balances as set forth in paragraph
30, thus saving clerical labor in rewriting names of articles, the
account may, if so desired, be continued on the sheets bearing
the account of the officer transferring the supplies and property.

33. By comparing from time to t ime the balances on hand with
the minimum and maximum limits, quartermasters can inform
themselves as to the demands on each of the several articles in
stock. This information, the balance on hand serviceable and
unserviceable but reparable, rhe minimum and maximum as



12

fixed, and the available balance of allotment must all be giveii
careful consideration in preparation of requisitions, which should
include only such supplies and in such quantities as are required
to maintain the stock between the minimum and maximum
limits.

34. All vouchers covering purchases of supplies and property
and invoices covering transfers of supplies and property will,
when practicable, show item numbers of the analysis of the Army
appropriation act as published in circulars of this office. '

35. Location of property. To carry out the provisions of
Army Regulations as to the care, protection, and accountability
of supplies and property of the Quartermaster Corps, it is most
imperative that such office records be kept as will show at any
time the exact location, as well as the quantities and condition,
of supplies and property for which the quartermaster is account-
able. (A. R. 203, 281, 290, 301, 657, 658, 674, 675, 676, 677, 751,
908, 1086, 1094, of 1913.)

36. The supplies and property of the Quartermaster Corps of


1

Online LibraryUnited States. Army. Quartermaster CorpsInstructions regarding the method of property accounting in the Quartermaster Corps : and regulations for maintaining the stocks of Quartermasters supplies at various posts and stations of the United States Army within the minimum and maximum quantities published in Quartermaster General's circulars → online text (page 1 of 2)