22 



PROCEDURE. 



On June 1, 1908, each supervisor will prepare in duplicate an inventory on Form 

 939. The word "Inventory" will be written at the top of the form. This inventory 

 will be designated as Voucher No. 1. One copy will be signed and sent to the 

 Forester and the other retained in the supervisor's files. From this inventory the 

 supervisor will make up both the Forest and the Individual Accountability records. 

 The aggregate number of articles in each class in the Individual Accountability 

 record must equal the number of articles on the card for the corresponding class in 

 the Forest Accountability record. 



Property in the possession of a supervisor at the time the inventory is made and for 

 which no invoice has been received from the Property Auditor, must not be included 

 in the inventory, but will be entered on the Forest Accountability record when the 

 invoice is received. 



All receipts and invoices prior to the date of the inventory will be removed from 

 the folder and filed for reference. 



Each subsequent transaction which affects the sum total of property on a Forest, 

 whether by purchase, transfer, or certificate of loss or sale, will be entered on the 

 Forest Accountability record. The voucher covering the transaction will be given 

 the next higher number. 



Transactions which do not affect the sum total of property on a Forest, such as a 

 transfer between a supervisor and a ranger or between rangers, will be recorded in 

 the supervisor's office in the Individual Accountability record and not reported to 

 the Forester. Vouchers which cover transactions involving individual account- 

 ability will be numbered in a separate series beginning with the number 1. 



TRANSACTIONS AFFECTING FOREST ACCOUNTABILITY. 



When property is issued by a property clerk to a supervisor, four copies of Form 939 

 will be prepared. The property clerk will sign two copies as invoices, and will send 

 one of them and a copy for receipt to the supervisor. He will send the other invoice 

 to the Forester, and will retain the fourth copy for his files. Upon receiving the 

 property, the supervisor wilTsign the form for a receipt, give it a voucher number, 

 make the proper entry in his Forest Accountability record, and return the receipt to 

 the issuing property clerk, who will forward it to the Forester for the property 

 auditor. He will retain and file the invoice. 



M'hen properly is purcJiased by a supervisor, three copies of Form 939 will be prepared. 

 Each copy will be given the same voucher number. The supervisor will sign one of 

 them as a receipt, and will send it and a copy for invoice, with the voucher (Form A 

 or Form 4) covering the purchase, to the Forester. The third copy will be retained 

 for his files as a memorandum until the invoice is returned by the Property Auditor, 

 when it will be destroyed. When the articles are actually received, the supervisor 

 will make the proper entries in his Forest Accountability record. 



When projH'rty is transferred by one supervisor to another, the supervisor making the 

 transfer will prepare five copies of Form 939. He wilbsign two of them as invoices, 

 and will forward one invoice, with two copies for receipt to the supervisor who re- 

 ceives the property. The second invoice will be given a voucher number and will 

 be forwarded to the Forester for the Property Auditor. The fifth copy will be given 

 the same voucher number as the invoice sent to the Forester and will be retained as 

 a memorandum for his files. When the transfer is actually made, he will make the 

 proper entries in his Forest Accountability record. 



The supervisor to whom the property is transferred will, upon receipt of the 

 property, give a voucher number to the invoice to be retained by him, and will give 

 the same voucher number to the copy for receipt to'be sent by him to the Forester. 

 He will also make the proper entries in his Forest Accountability record. He will 

 sign the duplicate copy for receipt and return it to the supervisor making the transfer. 

 The latter will give it the same voucher number as his memorandum copy, which 

 can then be destroyed. 



When a supervisor ix relieved of responsibility by Form 858, Property Lost or Damaged, 

 <>r bi/ Form 217, fair of Government Property outside the District of Columbia (See Green 

 Book, Sees. l.~><] to 161), he will make the necessary entries in his Forest and Individ- 

 ual Accountability records. The certificate will be given the next higher voucher 

 number in the Forest Accountability series, and the original will be sent to the 

 Forester. 



