174 ANIMALS WASTED BY WAR. 



Chaptbb VI. 

 ACCOUNTING, AND AMOUNTS EEALIZED. 



All animals cast and sold to Agriculturists, or cast and disposed 

 -of for purposes of Food, were struck off charge on voucher, the 

 casting roll in triplicate being used and accompanying the 

 animals for this purpose. The proceeds of sale having been 

 filled in against each animal and an endorsement of receipt of 

 the money entered by the Field Cashier, the rolls were returned 

 to the unit concerned, whether Eemount or Veterinary unit. 

 One voucher was used to support the monthly Forage and 

 Animal Account which was submitted to the Financial Adviser 

 for scrutiny and check, the second copy was retained by the 

 unit for record, and the third was sent to the Director of Veter- 

 inary Services at General Headquarters, to enable him to make 

 out his financial statement for inclusion in the Controller of 

 Salvage General Eeturn, and for audit. 



Those animals died and destroyed as unfit for food and sent 

 to Horse Carcase Econpmisers were struck off on ordinary 

 voucher bearing receipt from the Officer in charge of the latter, 

 a copy of such voucher again supporting the Monthly Forage 

 and Animal Account submitted to the Financial Adviser. 



The adjustment of the accounts for the sale of various articles 

 of By-products was carried out in the Disposal of Animals 

 Branch of Veterinary Directorate, in consultation with the 

 Controller of Salvage. The Government at Home having 

 control of all hides, notification of receipt and a somewhat 

 complicated trade classification only was received, and an 

 arbitrary value was fixed by us for purposes of account. Other 

 articles were cash transactions under contract, excepting hair, 

 which was a paper adjustment with the Eailway Operating 

 Department based on the market value. 



