102 
OFFICE WORK OF A GARRISON BATTERY. 
197. Ammunition expended is accounted for as shown at page 150 
Eq. para. 9. 
198. When any men of other corps leave the battery, who have been 
living in its quarters, or who have been attached to it, care has to be 
taken that they do not, by mistake, carry off any articles of the battery’s 
equipment instead of their own. Even when on mixed guards, exchanges 
sometimes take place. 
Closing the Ledger. 
199. By the end of March the ledger is ready to be closed, for details 
of which see Eq. pages 149 to 151, Appendix II., reading 31st March for 
31st December as ordered by Errata issued with A.C. 64 of 1877, 
and 103 of 1877. Specimen sheets of the ledger will be found at pages 
163 to 171 Eq., and vouchers at pages 172 to 175 Eq. The necessary 
notes of losses, &c., are made, and a fair copy of the ledger is prepared, 
omitting all notes intended only for battery use. On the 31st March 
the ledger is finally closed, the remain is struck, and is tested by com¬ 
parison with the register of arms (para. 41). The vouchers are clipped 
to the fair copy, which is sent off for audit to the Commissary-General, 
Royal Arsenal, Woolwich, direct, if at home, or if on foreign station (not 
India) to him through the Commissary-General of Ordnance at the 
station. In due time the observations on audit are received, and they 
are at once complied with and answered quickly; the battery copy 
being attached to the Eq. ledger. If any recoveries, etc., have to be 
carried out, a note that the sums have been recovered and credited, and in 
what pay list, should be made on the copy of the observations. 
200. Three-pence for each rifle per quarter is deducted from the 
Major’s contingent, and credited quarterly on W.O. Form 140. 
Note. —These notes were written in November 1879, and are only 
partially altered to suit later Circulars. 
