82 THE NATIONAL FOREST MANUAL. 



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custody or control in any manner whatsoever. !>< momy must be ol>- 

 requisitioning or purchasing supplies and equipment. Articles must nut 

 requisitioned or purchased unless the n'<>d for them is established, nor should 

 they he obtained in excessive (juantities. Expensive articles must not be u 

 when cheaper articles will answer the purpose equally well. 



Individual Accountability. 



Each member who receives property must receipt for it, and In addition to 

 assuming responsibility for its proper use and protection must account for it 

 as prescribed in the following procedure. Having receipted for a nonexpend- 

 able article, a member will be relieved of responsibility and accountability only 

 on a receipt from another member after a duly authorized transfer of the 

 article has been made, and the transfer has been recorded by the property 

 auditor, or by an approved certificate of loss or sale.^or by reimbursing the 

 United States for the value of the article. No receipt should be signed until 

 its correctness has been verified, nor until the articles to be receipted for have 

 been checked and actually delivered to or placed at the disposal of the mem- 

 ber signing the receipt. The fact that these precautions were not taken will 

 not relieve the member from responsibility in the event that a discrepancy 

 is discovered after the receipt has been signed and the member has 

 charged with the articles on the records of the property auditor. 



Service Accountability. 



A record of all the property of the United States in the custody of the Forest 

 Service will be kept by the property auditor. The record of improvements on 

 the National Forests will consist of signed maps* and returns, filed annually 

 by the supervisors, through the District Forester, which will show the kind, 

 number, and cost of all improvements existing at the date of the return. 



Tho record of nonexpendable property will show the total number and 

 value of all the articles in the Service and the number and value of each 

 article charged to the members individually. 



The record of expendable property will show the kind, quantity, and value 

 of the articles (including printed forms) obtained for use during the preceding 

 fiscal year and on hand in depots at the end of the preceding fiscal year. 



Expendable and Nonexpendable Property. 



A1J articles of supplies and equipment used in the Service, whether fabricat 

 purchased, or requisitioned, are deemed nonexpendable, and must be accounted 

 for to the property auditor, except those specified in the List of Expendable Arti- 

 cles (Form 262). This list will be furnished upon request by the property 

 auditor. 

 Supply Depot, Ogden, Utah. 



A depot of supplies is located at Ogden, Utah, where a stock of standa 

 articles of equipment, supplies, and blank forms is carried. The depot is pro- 

 vided with facilities for the printing of letterheads and for the manufacture of 

 rubber stamps. A field purchasing agent is located at the depot to facilitate 

 the prompt purchase of standard articles and to assist the District Foresters 

 and Forest supervisors in procuring supplies and equipment other than stand- 

 ard when authorized by the Forester. 



Bequisitions. 



Standard supplies and equipment (see Form 261, List of Standard Artie! 

 of Equipment and Supplies, and Form 258, Index of Standard Forms), may 

 be procured upon requisition on the property clerk. Requisitions for standa 

 articles for use on the National Forests must be signed by the supervisor, a 

 for other administrative units and for field parties by the officer in cha 

 Requisitions for supplies and equipment other than standard articles must 

 signed by the District Forester or by an equivalent executive officer. 



Requisitions must be in duplicate on Form 668. One signed, copy will 

 sent to the property clerk without a letter of transmittal, unless an explanati 

 is necessary. The other copy will be retained for checking the articles wh 

 received from the property clerk. On the first day of January, April, Ju 

 and October of each year supervisors, chiefs of maintenance, and officers 

 charge of experiment and other field stations .will make requisition for 

 equipment, stationery, office supplies, and printed forms required in th 

 work, respectively, during the ensuing three months. Each sheet must 

 marked " Quarterly Requisition." The property clerk is not expected to 



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