84 THE NATIONAL FOREST MANUAL. 



Forest Custodian. 



The District Forester will designate a custodian for each Forest, who will 

 be accountable for the equipment used on the Forests. He may, in his dis- 

 cretion, designate either the supervisor or the forest clerk as custodian, and 

 when the latter is designated the supervisor should be instructed to transfer, 

 on Form 939, all the property with which he is then charged on the records of 

 the property auditor. Before making a transfer of this kind the supervisor 

 should prepare a property return and forward it to the property auditor, by 

 whom it will be verified and returned to the supevisor. The property return 

 should then be made the basis for the transfer to the forest clerk. This pro- 

 cedure will be followed in subsequent transfers. The supervisor will be held 

 responsible in all matters relating to the supplies and equipment used upon the 

 Forest, except for their custody and record when the clerk is custodian. He 

 is responsible for furnishing adequate quarters for storing and means for pro- 

 tecting supplies and equipment, even though the clerk is designated custodian. 

 Instruments and other nonexpendable articles must be kept under lock, and 

 the key will be retained by the custodian. 



Property Procured by Transfer. 



When expendable property is issued by a property clerk to a custodian two 

 copies of Form 939 will be prepared and signed by the property clerk. He will 

 keep one copy and send the other to the custodian to whom the property is 

 issued. 



Transfer of nonexpendable property between members of the Service, except 

 as provided under property accounting on the National Forests, will be made 

 in accordance with the following procedure: 



When nonexpendable property is transferred by the property clerk to a cus- 

 todian three copies of Form 939 will be prepared and signed by the property 

 clerk as invoices. He will send two copies to the property auditor and the 

 third to the custodian. 



The custodian, upon the receipt of the property, will enter, in the spaces 

 provided on the Form 939 received from the property clerk, the condition of the 

 property and the date of receipt; he will sign it as a receipt and send it to 

 the property auditor. 



The property auditor, upon receiving the Form 939 from the custodian, 

 will credit the property clerk and charge the custodian with the property trans- 

 ferred. He will indorse upon the two corresponding forms (939) received 

 from the property clerk a certificate of the transfer, and send one to the prop- 

 erty clerk and the other to the custodian. 



The property clerk or ether custodian who transfers property is not relieved 

 of accountability until the receipt of the member to whom the property is 

 transferred has been received by the property auditor and the transfer has 

 been recorded. 



On Forests where the supervisor is custodian nonexpendable property re- 

 ceived in his absence will be receipted for on the Form 939 by the acting super- 

 visor in this manner : 



" JOHN JONES, Supervisor. 

 " By WILLIAM SMITH, Acting Supervisor." 



This procedure will be followed by other members in charge of executive 

 offices or field stations. 



Property to Individuals. 



When property is transferred to a member as an individual and not as an 

 officer in charge, he must sign the Form 939. 



When nonexpandable property is furnished for. temporary use by a custodian 

 to another member a receipt will be taken, but the transaction will not be 

 reported to the property auditor, unless the member fails to return the property 

 within the time agreed upon, in which event a transfer should be effected 

 in the manner herein prescribed. 9 



PROPERTY ACCOUNTING ON THE NATIONAL FORESTS. 



Custodian's Record. 



An account will be kept on property record cards (Form 331) of all non- 

 expendable articles obtained by the supervisor through purchase or requisi- 

 tion. This account may include, in the discretion of the supervisor, expendable 

 articles also. The cards will be filed alphabetically by names of articles, and 



