12 LAWS AND RE G ULA TIONS. 



orders from the commanding officer to the storekeeper, who 

 makes quarterly abstracts (Form 5) of such issues, which, when 

 certified to as correct by the commanding officer, are his vouchers. 



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72. When ordnance and ordnance stores are issued by one 

 officer to another the required invoices and receipts pass between 

 .them, and their property returns show the transaction. 



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84. The object of a system of money accounts is to insure the 

 application of public resources to their prescribed ends ; and 

 this is effected by furnishing those to whose supervision such 

 transactions are committed by law, with the data or evidence 

 upon which they can base an intelligent and correct judgment 

 touching the fidelity with which the trust confided has been 

 executed. 



* # * * * * * * 



87. The ordnance storekeeper disburses the public funds upon 

 pay-rolls or other accounts, certified to as correct by the com- 

 manding officer of the armory, arsenal, or other ordnance estab- 

 lishment, each voucher showing upon its face the sum total in 

 words and figures ; and, under his direction, has the care and 

 custody, and makes the returns of the ordnance and ordnance 

 stores, except those in current use, for which, including draught 

 animals, the commanding officer is accountable. 



88. When there is no storekeeper, or in case of his absence, 

 the commanding officer of the armory, arsenal, or other ordnance 

 establishment, is accountable for all the ordnance property and 

 funds at the post, unless authorized by the Chief of Ordnance to 

 devolve the accountability on a junior officer. 



*** * **## 



III. ORDNANCE PROPERTY REGULATIONS, 1877. 



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2. The ordnance storekeeper at an armory, arsenal, or other 

 ordnance establishment is responsible for all ordnance and ord- 

 nance stores, excepting such ordnance tools, machines, or other 

 stores, including public animals, as are required for the current 



