266 



The other record will be designated "Individual Accounta- 

 bility," and in it will be kept an individual record of all nonex- 

 pendable articles issued to subordinates and of those kept on hand 

 by the supervisor for distribution. The cards will be filed alpha- 

 betically under the name of the individual. 



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. 



Each transaction which affects the sum total of property on a 

 Forest, whether by purchase, transfer, or certificate of loss or sale, 

 will be immediately entered in the Forest Accountability record. 



Transactions which do not affect the sum total, such as a transfer 

 between a supervisor and a ranger, or between rangers, will be 

 recorded in the Individual Accountability record. The date of 

 each transaction affecting Forest Accountability, but no voucher 

 number, will be entered on the card record (Form 331). 



When property is issued by a supervisor to a subordinate the super- 

 visor will prepare and sign two copies of notebook Form 874-16 

 and send them to the subordinate to whom the property is issued. 

 The subordinate will, upon receipt of the articles, sign both copies, 

 return one to the supervisor and keep the other. 



When property is transferred by one ranger to another, the one 

 making the transfer will prepare and sign three copies of the note- 

 book Form 874-16 and send one of them to the ranger to whom the 

 property is transferred and send the other two copies to the super- 

 visor. The ranger to whom the property is transferred will, upon 

 its receipt, sign the Form 874-16 and send it to the supervisor. 

 Upon receiving the Form 874-16 signed by both rangers, the super- 

 visor will sign the two copies received from the ranger making the 

 transfer and send one of them to each of the rangers concerned. 



When property is issued by rangers to other employees, for temporary 

 use, a receipt will be taken on Form 874-16, but the transaction 

 will not be reported to the supervisor. 



The same procedure will be followed when nonexpendable prop- 

 erty is furnished for temporary use by other custodians to other 

 members of the Service. 



Ranger's Property Return. Periodically the supervisor will re- 

 quire each ranger to submit in duplicate on Form 874-16 a list of the 

 property for which he is accountable to the supervisor. As soon 

 as the correctness of the list is established both copies will be 

 signed by the supervisor, who will keep one and return the other 

 to the ranger, when all previous Forms 874-16 can be destroyed. 



Sec. 149. Loss and Abandonment. Property lost will be 

 reported to the District Forester on Form 858 in duplicate, when 

 the member charged with it is satisfied that it can not be recovered. 

 When property for which the supervisor is accountable is lost by 

 any other member the certificate will be signed by the member. 



