103 
 
 C65 
 1919 
 
 DOCS 
 
 B M E3T qa? 
 
 SPECIAL REGULATIONS NO. 57 
 
 Company Administration 
 
 PREPARATION. DISPOSITION. AND 
 
 FILING OF COMPANY RECORDS, 
 
 REPORTS, AND RETURNS 
 
 V 
 
 Prepared in tae o£ce of 
 The Adjutant General oi the Army 
 
 1919 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFHCE 
 
 1919 
 
SPECIAL REGULATIONS NO. 57 
 
 r. 
 
 Company Administration 
 
 PREPARATION. DISPOSITION. i^^JvID 
 
 FILING OF COMPANY RECORDS, 
 
 REPORTS, AND RETURNS 
 
 V 
 
 Prepared in tLe office of 
 The Adjutant General oi the Army 
 
 1919 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFHCE 
 
 I9I9 
 
SPECIAL REGULATIONS No. 57. 
 
 WAR DEPARTMENT, 
 Washington, November 5, 1919. 
 The following regulations governing the preparation, disposition, 
 and filing of company records, reports, returns, etc., prepared in the 
 office of The Adjutant General of the Army, are published for the 
 information and guidance of all concerned. 
 [062.12, A. G. O.] 
 
 By ordeu of the Secretasy of Was : 
 
 PEYTON O. MARCH, 
 Oeneral, Chief of Staff. 
 Official : 
 
 P. C. HARRIS, 
 
 The Adjutant General. 
 2 
 
TABLE OF CONTENTS. 
 
 Paragraph. 
 
 I. General instructions 1-4 
 
 II. List of records, reports, and returns required 
 
 in company administration 5-0 
 
 III. Daily company reports 7-;}4 
 
 IV. Periodical company reports and returns 35-60 
 
 V. Company property records 61-78 
 
 VI. Other company records 79-102 
 
 VII. Individual records 10.3-130 
 
 VIII. Blank forms 131-181 
 
 IX. Application and coordination 1S2-198 
 
 X. Company field desk 199-219 
 
 3 
 

 '00 cs 
 
PREPARATION, DISPOSITION, AND FILING OF COMPANY 
 RECORDS, REPORTS, AND RETURNS. 
 
 Section I. 
 GENERAL INSTRUCTIONS. 
 
 Paragraph. 
 
 Prescribed methods only to be used 1 
 
 The term " company " dcflned 2 
 
 Files 3 
 
 Abb^e^iations 4 
 
 1. Prescribed methods only to be used. — a. The method of keep- 
 ing records in companies, instructions for use of blank forms used in 
 company administration, and the method of using the company field 
 desli prescribed in these regulations will be strictly adhered to. The 
 use of books, cards or slips of paper for the purpose of keeping or 
 recording data pertaining to company records, except as provided in 
 these regulations, is prohibited. The records will be kept up to date 
 at all times so far as the exigencies of the service permit. 
 
 b. To insure the proper procedure, frequent and thorough inspections 
 of the records of companies will be made under the direction of the 
 regimental, separate battalion, or similar unit commander. Similar 
 inspections will be made, under the direction of division, post, camp, 
 or other station commander, of the records of separate and detached 
 companies. Instructions will be given by the inspecting officer for 
 the correction of any irregularities found. 
 
 2. The term " company '* defined. — o. Whenever the term " com- 
 pany " is used in these regulations, it will be understood to apply with 
 equal force to a troop, battery, or other unit or detachment similar 
 to a company in organization or administration. (Par. 9.) 
 
 h. A separate company is one which is not a part of a regiment, 
 separate battalion or similar unit, e. g., division headquarters troop, 
 engineer train, mobile ordnance repair shop, etc. 
 
 c. A detached company is one which is part of a regiment, separate 
 battalion or similar unit but is detached and serving away from the 
 headquarters of the regiment, separate battalion, or similar unit. A 
 company detached from its regiment but serving with a battalion of 
 which it is a part, or serving with a provisional battalion, is con- 
 sidered as a separate company when rendering returns, but not sepa- 
 rate with reference to pay rolls or reports of change. (Pars. 35, 39, 
 and 51.) 
 
 A detached company serving alone renders returns, reports of change 
 and pay rolls as a separate company. 
 
 3. Files. — The preparation, handling, and preservation of records, 
 reports, and papers in a company in connection with the company field 
 desk involves the use of four files, referred to herein as the service 
 record file, miscellaneous file, five-year file, and permanent file. These 
 are accommodated in four or more trays as described in Section X 
 of these regulations. The use of other containers, files, or filing sys- 
 tems in lieu of those prescribed herein is prohibited. 
 
 4. Abbreyiations. — Abbreviations used in the preparation of rec- 
 ords, reports, returns, etc., will conform to those prescribed in Special 
 Regulations No. 56 to the exclusion of all others except those pre- 
 scribed for the duty roster. (Par. 31c.) 
 
 5 
 
Section II. 
 
 LIST OF RECORDS, REPORTS, AND RETURNS REQUIRED IN 
 COMPANY ADMINISTRATION. 
 
 Paragraph. 
 
 Company records, reports, and returns 5 
 
 IndiTidual records 6 
 
 5. Company records, reports, and returns. — The folluwiug are tlie 
 records, reports, returns, papers, etc., required to be kept in companies 
 for purposes of administration : 
 
 a. Morning report (pars. 7-22). 
 
 6. Sick report (pars. 23-27). 
 
 c. Duty roster (pars. 28-34). 
 
 d. Report of cliange (par. 35). 
 
 e. Monthly roster of troops (par. 36). 
 
 f. Monthly return (pars. 37-49). 
 
 g. Pay rolls (pars. 50^60). 
 
 h. Company equipment record (pars. 61-71). 
 
 i. Record of clothing issues (pars. 72-75). 
 
 j. Descriptive card of public animals, in companies supplied witJi 
 public animals (pars. 76-78). 
 
 7c. Correspondence book and document file (pars. 79-86). 
 
 I. Company council book (pars. 87-96). 
 
 m. Company orders (pars. 97-100). 
 
 n. Record of small arms firing (pars. 101, 102). 
 
 6. Individual records. — The following are the individual records 
 required to be kept in companies for purposes of administration : 
 
 a. Service record for each enlisted man (pars. 103-118). 
 
 b. Extract from service record for each enlisted man temporarily 
 detached or permanently separated from the company (pars. 119, 120). 
 
 c. Individual equipment record for each enlisted man (pars. 
 121-130). 
 
Section III. 
 DAILY COMPANY REPORTS. 
 
 MORNING REPORT. 
 
 Paragraph. 
 
 The morning report as the basis of other records 7 
 
 Forms for .company morning reports 8 
 
 Company morning reports, by whom prepared and to whom submitted 9 
 
 Headquarters company morning reports, by whom prepared 10 
 
 Morning report day 11 
 
 Attached and casual officers and enlisted men 12 
 
 Name and grade 13 
 
 Remarks 14 
 
 Date and hour of change 14o 
 
 Change of grade 14b 
 
 Assignment 14c 
 
 Transfer 14d 
 
 Changes in command 14e 
 
 Extra and special duty 14f 
 
 Sickness i4g 
 
 Arrest and confinement 14h 
 
 Detached service 14i 
 
 Absence with leave 14/ 
 
 Absence without leave I4fc 
 
 Missing in action 141 
 
 Attachment 14m 
 
 Resignation, discharge, and dismissal of officers 14n 
 
 Discharge and furlough to reserve of enlisted men 14o 
 
 Death, retirement, and desertion 14p 
 
 Return of deserter to military control 14<j 
 
 Authentication 15 
 
 Model sections : Strength, remarks, and ration account 16 
 
 Rations 17 
 
 Station or location 18 
 
 Record of events 19 
 
 Additional sheets 20 
 
 Use of indelible pencil and red ink 21 
 
 Filing 22 
 
 SICK REPORT. 
 
 Company sick report, Form No. 339, A. G. O 23 
 
 Line of duty 24 
 
 Erasures 25 
 
 Authentication 26 
 
 Filing 27 
 
 DDTT ROSTER. 
 
 Duty roster, Form No. 342, A. G. O 28 
 
 Roster for guard duty 29 
 
 Roster for other duties 30 
 
 Preparation and amendment of roster 31 
 
 Exceptions 32 
 
 Filing 33 
 
 Model 34 
 
 7 
 
COMPANY ADMINISTRATION. 
 
 MOBNINO BEPOBT. 
 
 7. The morning report as the basis of other records. — The morn- 
 ing report is a daily history of the company. It is permanently pre- 
 served and furuislies basic information for other company -records 
 and for reports and returns rendered to tlie War Department. 
 Great care should tlierefore be used in tbe preparation of the morning 
 report to the end that errors may be eliminated. Models of the 
 tabulation, "Remarks" and ration account sections of the morning 
 report are shown in paragraph 16, and a model for the "Record of 
 events " section is shown in paragraph 19. 
 
 8. Forms for company morning reports. — Company morning re- 
 ports are prepared on Form No. 332, A. G. O., and headquarters com- 
 pany morning report on Form No. 333, A. G. O. Every officer and 
 enlisted man of the Army on the active list, and every retired officer 
 and enlisted man on active duty, except individual officers detached 
 and serving alone, will be accounted for daily on a morning report. 
 
 9. Company morning reports, by whom prepared and to whom 
 submitted.—^. Company morning reports are prepared by: 
 
 (1) Companies, troops, and batteries of all arms, corps, depart- 
 ments, and machine-gun and supply companies and troops. 
 
 (2) Division headquarters troops, engineer trains, and mobile ord- 
 nance repair shops. 
 
 (3) Corps mobile veterinary hospitals, base veterinary hospitals, 
 veterinary hospitals, ambulance service section, mechanical repair 
 shop units, advance animal transport depots, base animal transport 
 depots, field remount depots, auxiliary remount depots, animal em- 
 barkation depots, remount squadrons, ship repair shops, graves regis- 
 tration sections, aero squadrons, headquarters motor commands, serv- 
 ice park units, repair groups, and repair sections when detached. 
 
 (4) All other units, establishments, and institutions similar in 
 organization and administration to a company and not provided for 
 in subparagraphs (2) and (3) above, or in paragraph 10. 
 
 (5) All detachments, except detachments of enUsted specialists of 
 the Coast Artillery Corps and headquarters detachments. 
 
 6. Company morning reports are submitted to the commanding 
 ofBcer of the regiment, separate or detached battalion, or similar 
 unit, or In case of separate or detached companies and detachments 
 to the commanding officer of the next higher administrative unit, or of 
 the post, camp, or other station. 
 
 10. Headquarters company morning reports, by whom pre- 
 pared. — Headquarters company morning reports are prepared by 
 headquarters companies and troops of regiments and by Engineer and 
 Coast Artillery bands. They are submitted to the commanding officer 
 of the regiment, or in the case of Engineer and Coast Artillery bands, 
 to the commanding officer of the regiment, post, camp, or other station. 
 
 11. Morning report day. — The morning report day is the period 
 from midnight to midnight. The morning report will show by tabula- 
 tion the condition of the company, detachment, headquarters, office of 
 staff corps or department, etc., at the end of the day covered by the 
 date of the report; and by appropriate explanatory remarks, all 
 changes in duties and status of officers and enlisted men that occurred 
 during the day. 
 
COMPANY ADMINISTRATION. ' 9 
 
 12. Attached and casual officers and enlisted men. — In prepar- 
 ing company and headquarters company morning reports, the follow- 
 ing instructions in regard to attached and casual officers and enlisted 
 men will govern. 
 
 a. Attached officers and enlisted men belonging to other companies 
 or detachments of the same regiment, separate battalion, or similar 
 unit will be shown in red inli in the columns for " Attached " and 
 " Attached for duty." All other attached officers and enlisted men 
 will be shown in black-ink figures. In case the company or head- 
 quarters company morning report is submitted to the post or other 
 station commander instead of to a regimental, separate battalion, or 
 similar unit commander, the red-ink figures in these columns will 
 include attached officers and enlisted men belonging to the same post 
 or station. Such attached officers and enlisted men will be reported 
 as on special duty on the morning report of the companies to which 
 they belong. 
 
 6. Enlisted men shown in the column for " Attached for rations 
 only " will be accounted for on some other company or headquarters 
 company morning report, or on the headquarters morning report of 
 the regiment, or other similar unit, or of the post or station. (Par. 
 41; and S. R. No. 58.) 
 
 13. Name and grade. — a. The surname only will be recorded in the 
 column for " Remarks " unless there are two or more officers or en- 
 listed men of the same surname in the company or detachment, in 
 which case the initials will follow the name. When there are two 
 or more enlisted men of the same surname and initials in the com- 
 pany or detachment, the Army serial number will be stated after the 
 name and the initials omitted. 
 
 Examples : 
 
 (1) "Pvt Smith, duty to hosp." 
 
 (2) " Pvt Smith, E. T., duty to hosp." 
 
 (3) " Pvt Smith 114,789, duty to hosp." 
 
 b. When the same remark is to be recorded concerning two or more 
 individuals of the same grade their names will be grouped and their 
 grade indicated only once. 
 
 Examples : 
 
 (1) "Pvts Henderson, Johnson and Smith, duty to arrest." 
 
 (2) "Pvts Icl Johnson and Smith and Pvts Henderson and 
 Jones, AWOL to conf." 
 
 14. Remarks. — In the column for "Remarks" will be carefully 
 recorded all changes of duty and status of officers and enlisted men, 
 as follows : 
 
 a. Date and hour of change. — In case of a change of duty or status 
 that occurred on a date prior to that covered by the report, the actual 
 date of the change will be stated. The absence of a date after a 
 remark indicates that the change occurred on the date covered by the 
 report. The hour a change of duty or status occurs will not be stated 
 except when necessai-y to determine *' strength for rations " as ex- 
 plained in paragraph 17. 
 
 Examples : 
 
 (1) " Duty to hosp." (Usual form of remark.) 
 
 (2) "Duty to hosp Mar 15/18." (Form of remark in case the 
 soldier was admitted to hospital on a date prior to that of the 
 report. ) 
 
 (3) " Duty to hosp 4.00 p. m." 
 
10 COMPAirr ADMINISTRATION. 
 
 6. Change of grade. — All changes of rank or grade will be stated. 
 (Pars. 97 and 184.) 
 Examples : 
 
 (1) " Corp Caswell aptd sgt." 
 
 (2) "Sgt Roth aptd mess sgt." 
 
 (3) "Corp Bruce rd to pvt." 
 
 If the officer or enlisted msin is not " for duty " on the date of the 
 change of rank or grade, his actual status will be indicated. 
 Example: (4) "Corp Caswell SD aptd sgt." 
 
 c. Assignment. — The fact of assignment, whether or not the officer 
 or enlisted man has joined the command, and if not, his status, will 
 be noted. (Par. 185.) 
 
 Examples : 
 
 (1) "Pvt Ball asgd to and joined Co." 
 
 (2) " 1st Lt Wilson asgd to Co DS enroute to join." 
 
 When a single entry involves a number of individuals, a general 
 entry may be made, as below, since in this case the pers(5anel adjutant 
 is already in possession of the names. Should it appear advisable to 
 record the names on the morning report they may be appended in 
 the record of events for the day with suitable reference to the 
 entry under "Remarks." (Par. 19.) 
 
 (3) "14 Rets asgd to and joined Co." 
 
 d. Transfer. — The organization, staff corps, or department, or sta- 
 tion from which or that to which transferred will be given, together 
 with a statement showing whether or not the officer or enlisted man 
 has joined his new command, and if not, his status. (Pars. 185, 186.) 
 
 Examples : 
 
 (1) "Pvt Daniels transfd to 15th MG Bn, attached to MG Co 
 for duty." 
 
 (2) "Pvt Webber transfd fr Co B, joined." 
 
 (3) "Pvt Johnson transfd fr 56th Depot Brig, DS enroute 
 to join." 
 
 When a single entry involves a number of individuals a general 
 entry may be made, as below, since in this case the personnel ad- 
 jutant is already in possession of the names. Should it appear ad- 
 visable to record the names on the Morning Report they may be ap- 
 pended in the Record of Events for the day with suitable reference 
 to the entry under "Remarks." (Par. 19.) 
 
 (4) "1 Sgt, 2 Corps, 1 Ck. 16 Pvts transfd to 66th Inf left 
 company." 
 
 If the dishonorable discharge be suspended, in the case of a 
 soldier sentenced to dishonorable discharge and confinement, the 
 entry will be for instance (par. 54, C. of O. 1916, Supl.) : 
 
 (5) "Pvt Macon, absent in conf to transfd to TJSDB Ft. 
 Leavenworth Jul 20/19." (Par. 189c (3).) 
 
 e. Changes in eonimand. — All changes in command will be stated. 
 Examples : 
 
 (1) "Capt Smith asgd to joined and assumed comd, Lt Jones 
 reld comd." 
 
 (2) "Capt Smith, duty to hosp, Lt Jones assumed comd." 
 
 (3) "Lt Jones reld comd, duty to SD, Lt Williams assumed 
 comd." 
 
 /. Extra and special duty. — The assignment to, or relief from, 
 any extra or special duty that removes an officer or enUsted man 
 
COMPANY ADMINISTRATION. XL 
 
 from the performance of the usual and customary duties of his office 
 or grade will be stated. Special duty to 6e performed in addition 
 to the usual or customary duty will not he noted. The natui'e of the 
 extra or special duty will not be stated on the morning report. (Par. 
 187.) 
 Examples : 
 
 (1) "Pvt Barksdale, duty to SD." 
 
 (2) "Corp Cook, SD to duty." 
 
 g. Sickness. — All cases of sickness (pars. 23 and 1S8) will be stated, 
 and when the sickness is the result of an injury or wound, a brief 
 statement will be given of the nature of the injury or wound and 
 whether or not contracted in line of duty. The data is taken from the 
 company daily sick report. (Par. 2Sd.) In reporting the departure 
 of an officer or enlisted man to enter a general or base hospital, or a 
 ho.spital at another post, camp, or stiition, or in reporting his return 
 therefrom, the name or location of the hospital will be stated. When 
 a soldier in coulinemeut is taken into hospital the officer of the day 
 will notify the soldier's company commander of the exact status so 
 that the change can be made on morning report. 
 
 Examples : 
 
 (1) " Sgt Wilcox, duty to sick in qrs." 
 
 (2) " Pvt Wallace, duty to hosp 3 p. m." 
 
 (3) " Pvt Wallace, hosp to duty." 
 
 (4) " Pvt Icl Jones, hosp to sick in qrs." 
 
 (5) " Corp Dodd, duty to hosp, injured during bayonet train- 
 ing. LD." 
 
 (6) "Pvt Wands, duty to hosp, wounded in action." 
 
 (7) " Corp Dodd, hosp to en route to Walter Reed GH." 
 
 (8) " Ck Adams, duty to absent sick Ft Jay. NY." 
 
 (9) " Ck Adams, ab.sent sick Ft Jay, NY. to duty." 
 
 (10) "Pvt Jones, conf to conf hosp." 
 
 h. Arrest and confinement. — All cases of arrest and confinement will 
 be stated. In case of arrest or confinement at another post, camp, or 
 station, the name of the post, camp, or station will be stated. In case 
 of confinement by civil authority, the remark will show the nature of 
 the offense and whether the prisoner has been held for trial, tried, or 
 discharged without trial ; and when tried, whether acquitted or con- 
 victed. (Par. 189.) When a soldier in confinement in hospital is 
 returned to confinement the officer of the day will notify the soldier's 
 company commander. 
 
 Examples : 
 
 (1) "Corp Arnold, duty to arrest." 
 
 (2) "Corp Arnold rd to Pvt, SC, arrest to duty." 
 
 (3) "Pvt Wilcox, duty to conf." 
 
 (4) "Pvt Jordan, arrest to conf." 
 
 (5) "Pvt Jones, conf hosp to conf." 
 
 (6) "Pvt Wilcox, conf to enroute to conf at Washington Bks, 
 DC." 
 
 (7) " Pvt Hall, duty to absent in hands CAuth, Baltimore, Md, 
 held for trial on charge of larceny." 
 
 (8) " Pvt Hall, absent in hands CAuth, Baltimore, Md, to duty, 
 released without trial." 
 
 (9) " Mec Cromwell, conf to duty." 
 
 i. Detached service. — All absence on duty exceeding 24 hours, with 
 place of absence, will be stated. Duty with another organization at 
 
12 COMPANY ADMINISTRATION. 
 
 the same post or station will be reported as special duty and not as 
 detached service. (Pars. 14 f and 100.) 
 Examples : 
 
 (1) "Pvt Cunningham, duty to DS at Ft Porter, NY.". 
 
 (2) "Pvt Cunningham, DS at Ft Porter, NY, to duty." 
 
 j. Absence mith leave. — Departure and return will be stated In all 
 cases of absence of officers with leave and of enlisted men on furlougli- 
 The period of absence authorized will be stated in reporting departure. 
 (I'ar. 191.) In case of leave of absence the day of departure is a day 
 of duty and the day of return is a day of leave ; in the case of a fur- 
 lough both dates are inclusive. 
 
 Examples : 
 
 (1) "Capt Barber, duty to Iv 10 days." 
 
 (2) " Sgt Ciipps, duty to fur 7 days." 
 
 (3) "Capt Barber, Iv to duty." 
 
 (4) " Sgt Capps, fur to duty 9 p m." 
 
 Jc. Absence vnthout leave. — Departure and return in all cases of ab- 
 sence without leave will be stated. In the case of absence without leave 
 or in the hands of civil authorities the day of departure is a day of 
 absence and the day of return is a day of duty without regard to 
 hours. (Par. 192.) 
 
 Examples : 
 
 (1) "Mec Cromwell, SD to AWOL." 
 
 (2) "I\rec Cromwell AWOL to conf." 
 
 I. Missing in action. — The number of officers and enlisted men by 
 grade missing in action or captured by the enemy will be stated. 
 (Par. 193.) Complete information, including names of officers and 
 enlisted men killed, wounded, or missing in action or captured by the 
 enemy, will be given under "Record of events." (Par. 19.) 
 
 Examples : 
 
 (1) "1 Sgt, 2 Corps, and 3 Pvts missing in action." 
 
 (2) "4 Pvts captured by enemy." 
 
 m. Attachment. — Attachment of officers and enlisted men for duty 
 or for rations only, and relief therefrom, will be stated. When at- 
 tached for rations only, the names of those attached will not be stated. 
 
 Examples : 
 
 (1) "Lt Jones attached for duty." 
 
 (2) "Lt Jones, attached, reld fr duty with Co." 
 
 (3) " Pvt Daniels, 15th MG Bn, attached for duty." 
 
 (4) "3 EM attached for rations 2 p. m." 
 
 (5) "3 EM, attached for rations, left Co 10 a. m." 
 
 n. Resignation, discharge, and dismissal of officers. — Resignation, 
 discharge, or dismissal of officers will be stated. 
 Examples : 
 
 ( 1 ) " Capt Smith resigned." 
 
 (2) "Lt Jones disch." 
 
 (3) "Lt Williams dismissed." 
 
 0. Discharge and furlough to the reserve of enlisted men. — Dis- 
 charge or furlough to the reserve of an enlisted man will be stated. 
 The word " discharged," abbreviated " disch," will be used to cover all 
 classes of discharges. (Par. 194.) 
 
 Examples : 
 
 (1) "Corp McAlexander, duty to disch." 
 
 (2) " Pvt Smith, J. T., SD to fur res." 
 
COMPANY ADMINISTRATION". 13 
 
 p. Death, retirement, and desertion. — Death (par. 195), retirement 
 (par. 196), or desertion (par. 197) of an officer or enlisted man will 
 be stated. 
 
 Examples : 
 
 (1) "Ck Davidson, hosp, died." 
 
 (2) "1st Sgt Morse, absent sick, retired." 
 
 (3) " Pvt Dinvson, AWOL to desertion." 
 
 q. Return of deserter to military control. — The return of a deserter 
 to military control and his status will be stated. (Par. 198.) 
 Examples : 
 
 (1) " Desertion to conf." 
 
 15. Authentication. — a. The company or detachment commander 
 will write his initials on the line with and immediately following the 
 last entry of the day under " Remarks." 
 
 &. When the company or detachment commander renders reports of 
 changes and prepares the pay rolls of his organization as provided 
 in paragraph 35 and paragraph 52, he will also affix his initials on 
 the morning report as indicated in subparagraph c for the personnel 
 adjutant. 
 
 c. To indicate that all pertinent data from the column for " Re- 
 marks" on the morning report have been transcribed to the proi^er 
 records and that the ration account has been checked, the personnel 
 adjutant will prefix his initials on the morning report in the column 
 for " Day of month," under the date to which the remarks pertain. 
 
 d. In all cases care will be taken to make each letter of the initials 
 legible. (See model in paragraph 16.) 
 
 e. Should the personnel adjutant fail or neglect to initial the morn- 
 ing report as herein provided, his attention will be invited to the 
 matter by the company or detachment commander. 
 
 16. Model sections: Strength, Remarks, and Eation Account, — 
 The following models of sections of the company morning report 
 illustrate the method of recording on the morning report in figures 
 and by remarks the changes in duty and status of officers and enlisted 
 men of a company during a period of 10 days. The model ration 
 account illustrates the method of recording therein the strength for 
 rations incident to the changes recorded under " Remarks," and the 
 subseciuent daily computation of the ration account, as explained in 
 paragraph 17. 
 
14 
 
 COMPANY ADMINISTRATION. 
 
 
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COMPANY ADMINISTRATION. 
 
 15 
 
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19 
 
 COMPANY ADMINISTRATION. 
 
 ft; 
 
 
 6Q 
 
 !^ 
 
 MEN MESSING WITH ORGANIZATION 
 
 DATE 
 
 Daily ATerage 
 
 Strength for 
 
 Rationi 
 
 Number Men 
 Messing witli 
 Organization 
 
 + or- 
 
 Correction (or 
 
 Percentage 
 
 Net Number 
 Rations Due 
 Organization 
 
 JULY 
 
 1 
 2 
 
 » 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 248 
 
 246 
 
 12 
 
 234 
 
 247 
 
 245 
 
 12 
 
 233 
 
 244 
 
 242 
 
 12 
 
 230 
 
 245 
 
 243 
 
 12 
 
 231 
 
 245 
 
 243 
 
 12 
 
 231 
 
 246 
 
 244 
 
 12 
 
 232 
 
 246 
 
 244 
 
 12 
 
 232 
 
 247 
 
 244 
 
 12 
 
 232 
 
 234 
 
 231 
 
 12 
 
 219 
 
 237 
 
 234 
 
 12 
 
 222 
 
 11 
 12 
 13 
 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 . i 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 
 
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 - 
 
 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOT 
 
 AL RATIONS DUE ORGANIZATION: 
 
 2296 
 
 
 
 
 
COMPANY ADMIITISTRATION. 
 
 \1 
 
 U) :ii£' 
 
 Insert to Morning Report for Ration Account. 
 
 To be fastened inside front cover. 
 
 Value of One Ration During Month: $ 
 
 men authorized to mess separately. 
 
 NAME AND GRADE. 
 
 PERIOD. 
 
 Jnly 
 
 Barker, Lee, 1st Sgt 
 
 Plumber, J. C, Sup Sgt. 
 Capps, M. M., Sgt 
 
 NinVTBER OF 
 RATIONS. 
 
 Number of rations commuted 
 
 Value of rations at $0.43 
 
 Ten per cent addition 
 
 Total commutation due men messing separately. 
 
 $10. 88 
 
 17. Rations. — a. (1) A ration is the allowance for the subsistence 
 of one person for one day. The money value of rations to be credited 
 to a company depends upon the average strength of the company mess 
 during the ration period. (Par. 1220, A. R.) It is necessary there- 
 fore to keep, in the morning report, a careful record of the ration 
 account for each day. The Daily average strength for rations " is 
 the number for whom the company is entitled to rations and is found 
 130207—19 2 
 
^8 COMPANY ADMINISTRATION. 
 
 by dividing by 3 the sum of the number of men entitled to each of 
 the three meals, breakfast, dinner and supper with the company, as 
 shown by the figures and "remarks" on the morning report. (Sub- 
 par. &.) 
 
 (2) Pending the revision of the forms for company, headquarters 
 company, and headquarters morning reports (Form No. 332, Form No. 
 333, and Form No. 334, A. G. O.), the column heading "Rations" on 
 the present forms for these morning reports will be stricken out. 
 The ration account will be kept on the printed insert inside the front 
 cover of the morning report. (See model ration account in para- 
 graph 16.) 
 
 6. The following shows the computations by which the " daily aver- 
 age strength for rations" was determined in the model in para- 
 graph 16: 
 
 July 1 : Strength for rations at midnight June 30-July 1 is 249 and 
 is determined from the data on the morning report for June 30. From 
 the model it would have been as follows: 251 "total present,"— 3 
 " sick in hospital,"+l "attached for rations only." 
 
 The number " 249 " is the basis from which computation is made of 
 the number of men for whom the company is entitled to rations for 
 the day. The remarks are examined to determine what changes, if 
 any, recorded therein effect a change in the number of men for whom 
 the company is entitled to rations. Thus, on the morning report of 
 July 1, Sgt. Capps left the company after breakfast and before dinner, 
 there being no notation to the contrary in the remarks (subpar. 
 c (3) ) ; but since he receives commutation for the entire day the com- 
 pany can not take credit for his breakfast if it is given to him. The 
 changes in duty and status of Pvt. Wilcox and Corp. McAlexander 
 do not effect a change in the number of men present for rations. 
 Therefore the " daily average strength for rations " is determined aa 
 follows : 
 
 For breakfast 248 (Sgt. Capps dropped at midnight as on furlough.) 
 
 For dinner 248 
 
 For supper 248 
 
 3)744=248=" dally average strength for rations" for July 1. 
 July 2 : Strength for rations at midnight July 1-2, 248 (250 " total 
 present,"— 3 "sick in hospital,"-f 1 "attached for rations only"). 
 
 For breakfast— 248 
 
 For dinner 247 (Mec. Cromwell dropped.) 
 
 For supper 245 (Corp. McAlexander and Sgt. Banks dropped.) 
 
 3)740=2461, or 247=" daily average strength for rations" for 
 July 2. 
 
 July 3: Strength for rations at midnight July 2-3, 245 (247 "total 
 
 present," — 3 "sick in hospital,"+l "attached for rations only"). 
 
 For breakfast 245 
 
 For dinner 244 (Pvts. Jones and Connors dropped ; Sgt. Manvlllfl 
 
 For supper 244 taken up.) 
 
 3)733=2445, or 244^" daily average strength for rations" for 
 July 3. 
 
 July 4 : strength for rations at midnight July 3-4, 244 (247 " total 
 present," — 4 "sick in hospital," -fl "attached for rations only.") 
 
 For breakfast— 244 
 
 For dinner 245 (Pvt. Macon taken up.) 
 
 For supper 245 
 
 3)734°=:244i, or 245=" daily average strength for rations" for 
 July 4. 
 
COMPANY ADMINISTRATION. 1* 
 
 July 5: Strength for rations at midnight .Inly 4^-5, 245 (247 "total 
 present,"— 3 "sick in hospital,"+l "attached for rations only.") 
 
 For breakfast-- 2451 
 
 For dinner 245>No change. 
 
 For supper 245 J 
 
 3)735=245=" daily average strength for rations" for July 5. 
 
 July 6: Stren.cth for rations at midnight July .5-0, 245 (247 "total 
 present,"— 3 "sick in hospital,"+l "attached for rations only.") 
 
 For hrpakfast— 24.5 
 
 For dinner 240 (Mec. Cromwell and Pvt. Jones taken up for rations 
 
 For supper 246 after breakfast and Pvt. Hall dropped. 
 
 3)734=2453, or 246=" dally average strength for rations" for 
 July 6. 
 
 July 7: Strengcth for rations at midnight July 6-7, 246 (247 "total 
 present,"— 2 "sick in hospital,"+l "attached for rations only.") 
 
 For breakfast- _ 246 
 
 For dinner 240 
 
 For supper 246 (Sgt. Capps taken up after supper.) 
 
 3)738^246^" daily average strength for rations" for July 7. 
 
 July 8 : Strength for rations at midnight July 7-8, 247 (248 " total 
 present," — 2 "sick in hospitaI,"+l "attached for rations only.") 
 
 For breakfast— 247 
 
 For dinner 247 (Pvt. Wilcox dropped and Pvt. Hall taken up after 
 
 For supper 247 breakfast.) 
 
 3} 741=247=" daily average strength for rations" for July 8. 
 July 9 : Strength for rations at midnight July 8-9, 247 (248 " total 
 present," — 2 "sick in hospital,"+l " attaclied for rations only.") 
 
 For breakfast 247 
 
 For dinner 228 (Pvt. Ball taken up and 20 soldiers dropped after 
 
 For supper 228 breakfast.) 
 
 3)703=234j, or 234=" daily average strength for rations" for 
 July 9. 
 
 July 10: Strength for rations at midnight July 9-10, 228 (229 
 "total present," — 2 "sick in hospital,"-]- 1 "attached for rations 
 only.") 
 
 ikfast— 228 
 
 (14 Rets, taken up after breakfast.) 
 
 3)712=237i, or 237=" daily average strength, for lutions " for 
 July 10. 
 
 c. It will be observed from the foregoing computations — 
 
 (1) That a fraction of one- third is disregarded, while a fraction 
 of two-thirds is counted as a unit. 
 
 (2) That a soldier sick in hospital at the station of his company 
 is attached to the hospital for rations ; whereas one sick in quarters 
 is rationed with his company. 
 
 (3) That a change of status of a soldier with regard to rations Is 
 assumed to have occurred after breakfast and before dinner unless 
 otherwise stated in remarks. 
 
 (4) That a soldier in confinement messing with his company is so 
 accounted for. 
 
 d. The " daily average strength for rations " as determined above 
 from the tabulation and remarks on the morning report will be entered 
 day by day in the column " Daily Average Strength for Rations " of 
 
 For 
 
 breakfast 
 
 228 
 
 For 
 
 dinner 
 
 242 
 
 For 
 
 supper 
 
 242 
 
80 COMPANY ADMINISTRATION. 
 
 the ration account in the front of the morning report. Tlie names of 
 men authorized to mess separately, tlie period so messed, and the 
 number of rations involved, will be entered separately as soon as 
 known under the heading " Men authorized to mess separately." At 
 the end of the ration period this latter tabulation will give the amount 
 of commutation to be delivered to the organization for payment to the 
 men messing separately. The " Daily average strength for rations " 
 diminished by the number of men authorized to mess separately will 
 give the entry for the column headed " Number men messing with 
 organization." This latter figure is the basis upon which the plus or 
 minus percentage correction prescribed in paragraph 1220, Army Regu- 
 lations, for messes of various strengths is made. Having made the 
 above correction, the result is the " Net number rations due organiza- 
 tion," which is entered daily under the column so headed. The total 
 of these figures for the ration period will be entered on the ration 
 return as described in paragraph n4ff. 
 
 18. Station or location. — The station or location of the company 
 or detachment will be stated on the left of the page devoted to 
 " Station and record of events," immediately following the day of the 
 month. If there is no change during a 10-day period, the name of 
 the station will be stated only once. On the march, the camp or 
 bivouac at the end of the day will be considered as the station or 
 location of the company or detachment for the purpose of the report. 
 (See model in paragraph 19.) 
 
 19. Record of events. — Under this heading will be exactly noted : 
 
 a. Actions in which the organization, or any part of it, has been 
 engaged, reconnaissances, marches, maneuvers, changes of station, 
 with dates, places, distances marched, etc., and anything of particular 
 Interest relating to the discipline, efficiency, or service of the or- 
 ganization. (See also paragraph 47.) 
 
 b. The names and grades of officers and enlisted men killed, 
 wounded or missing in action, or captured by the enemy, with dates 
 and places. (Pars. 14? and 193.) 
 
 Model. 
 
 Bay of 
 month. 
 
 Station and record of events. 
 
 1-10 
 
 11-14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 30 
 
 21-23 
 24 
 
 26-27 
 28 
 
 29-31 
 
 Galveston, Tex. Usual camp duties. . ..... ,.,-,.- 
 
 Oalveston, Tex. Usual camp duties. " ' " 
 
 La Marque, Tex. Left Galveston 7.05 a. m. en routG to Houston on practice march; 
 
 arrived at I/a Marque 1.30 p. m.; distance marched, 13 miles. 
 Hulen Parle, Tex. Left La Marque 8.30 a. m.; arrived at Hulen Park 10.05 a. m;. 
 
 distance marchod. 6i miles. 
 Webster, Tex. Left Jiulen Park 8.24 a. m.; arrived at Webster 12.10 p. m.; dis- 
 tance marched, 9 mil'S. 
 Dumont, Tex. Left Webster 7.17 a. m.; arrived at Bumont 12.05 p. m.; distance, 
 
 marched, 13} miles. 
 Mat^nolia l^ark, Houston, Tex. Left Dumont 8.03 a. m.; arrived at Magnolia Park, 
 
 irouston, 11.40a. m.; distance marched, 9 miles. 
 Galveston. Tex. Left Ma2;nolia Park 6.00 a. m. ; arrived railroad station, Houston- 
 
 by maroninR 4 miles. Entrained and left Houston at 12.05 p. m.; arrived at Gal 
 
 veston 2.15 p. m.; distance traveled by rail, 48 miles. 
 Galveston, Tox. L^sual camp dul ies. 
 At sea on U. S. A. T. Kjlpatrick. Embarked 11.30 a. m.; sailed for Vera Cru?:, 
 
 Mex., 5.30 p. m. 
 On U. S. A. T. Baipatrlcken route to Vera Cruz, Mex. 
 On board U. S. A. T. Kaipatrick at Vera Cruz, Mex. Arrived at Vera Cruz at 7.30 
 
 a. m. Total distance traveled by water 628 miles. 
 Vera Cruz, Mex. Di';embarked at Vera Cruz 8.00 a. m. 29th; taking station there 
 
 and performing usual camp duties, provost guard duty in city, and outpost duty 
 
 south of city. 
 
COMPANY ADMINISTRATION. 31 
 
 20. Additional sheets. — Additional sheets will be attached for " Re- 
 marks " and for " Station and record of events," if the space allotted 
 therefor proves insufficient. 
 
 21. Use of indelible pencil and red ink. — Normally the morning 
 report will be prepared with ink, but whon pen and ink are not avail- 
 able an Indelible pencil may be used for the pun^ose. Red ink will 
 not be used in preparing morning reports except as prescribed In 
 paragraph 12, and for ruling off ration periods within the month. 
 (Par. 174.) 
 
 22. Filing. — ^The current morning report will be kept in front of 
 the " Reminder " in the miscellaneous tray of the company field desk. 
 At the end of the month the closed morning report with the closed 
 duty roster will be placed in front of the month card of the month just 
 ended, where it will be kept for one year, or until this month card 
 reappears in front of the month cards in the " Reminder." The 
 morning report will then be placed in the front of the guide card 
 "Returns" in the permanent file. (Pars. 205 and 215.) 
 
 SICK BEPOBP. 
 
 23. Company sick report, Form No. 339, A. 0. 0. — a. When an 
 enlisted man is in need of medical attention, his name with Army 
 serial number wDl be placed upon the company sick report preliminary 
 to his attendance at sick call. In an emergency or when a soldier is 
 in need of immediate medical attention, his name will be entered 
 upon the company sick report which will be sent to the hospital, In- 
 firmary, dispensary, or other place of holding sick call, as soon as 
 practicable. 
 
 b. The company sick report consists of two parts : 
 
 (1) The company officer's report. 
 
 (2) The medical officer's report. 
 
 c. (1) The company officer's report will be prepared in the com- 
 pany and will be signed by a commissioned officer of the company. 
 Whenever practicable it should be completed and signed before the 
 sick report is sent to the medical officer. 
 
 (2) The first entry for each occasion will be made on the line Im- 
 mediately following the signatures of the company officer and medical 
 officer to the preceding entry. (Par. 2G.) 
 
 (3) If the company officer can not state definitely whether the 
 alleged sickness or injury originated In the line of duty, he will place 
 an interrogation point (?) in the column provided for such expression 
 of opinion. (Par. 24.) 
 
 (4) The sick report will be sent to the place of holding sick call by 
 the noncommissioned officer in charge of the detachment of enlisted 
 men desiring medical treatment and returned to the company by the 
 same means. 
 
 <Z. The medical officer's report will be filled in and signed at the 
 hospital, infirmary, dispensary, or other place of holding sick call. 
 The company sick report, when signed by the medical officer, will be 
 returned to the company without delay in order that the company 
 commander may make disposition of the enlisted men whose names 
 appear thereon in accordance with the medical officer's report, namely, 
 as " Sick In hospital," " Sick in quarters," or " Duty." There is no 
 such status as "Light duty." 
 
29 COMPANY ADMINISTRATION. 
 
 24. Line of duty. — a. Every disease or injury suffered by an of- 
 ficer or enlisted man wliile in military service of the United States 
 should be reported as originating in the line of duty unless the report- 
 ing oflicor knows personally or by credible information, (1) that 
 the disease or injury existed before the man entered the service; (2) 
 that it was incurred while the man was absent on furlough or without 
 permission; or, (3) that it resulted from willful neglect or immoral 
 conduct of the man himself. (See " Line of duty," Digest of Opinions 
 of the Judge Advocate General.) 
 
 b. (1) When a soldier is unable to perform duty, sick in quarters 
 or in hospital, for more than one day as result of his own intemperate 
 use of drugs or alcoholic liquors or other misconduct he forfeits pay 
 for the period he Is unable to perform duty and is required to make 
 good the time lost before he is discharged or furloughed to the 
 reserve (A. W. 107; par. 229, C. of O.). When the company com- 
 mander or the medical officer is of the opinion that the sickness of a 
 soldier results from his own intemperate use of drugs or alcoholic 
 liquor or other misconduct, the notation " No ; GO 31, 1912," will be 
 made in the columns " In line of duty, " as prescribed in paragraph 
 229, Compilation of Orders. When the opinions of the company com- 
 mander and medical officer are in accord, the finding, if approved by 
 the commanding officer, will be final. In such case the commanding 
 officer will signify his approval by entering the word " Approved " 
 with his official signature in the column " Disposition " opposite the 
 last entry of the name of the soldier on the sick report. If the com- 
 manding officer does not concur in the finding of the company com- 
 mander and medical officer he will similarly signify his disapproval 
 by entering the word " Disapproved " with his official signature in the 
 column " Disposition." In case the company commander and medical 
 officer are not in accord, or in case the company commander and medi- 
 cal officer ai'e in accord but the commanding officer dissents, a board 
 of officers will be convened and action had as prescribed in paragraph 
 229, Compilation of Orders. 
 
 (2) When an entry of "No; GO 31, 1912" is made on a company 
 sick report, the officer or enlisted man in whose case the notation 
 is made will be informed of the entry by the company commander 
 without unnecessary delay, and such officer or enlisted man so in- 
 formed will thereupon be afforded an opportunity to appear before the 
 commanding officer and present his objections to such entry and to 
 produce and offer any evidence or facts which he desires to be con- 
 sidered in connection therewith. 
 
 (3) Generally, the sick report will be submitted to the commanding 
 officer for action indicated in subparagraph (1) when the soldier is re- 
 turned to duty, or his name otherwise dropped from the sick report ; 
 but it may be submitted for such action at an earlier date when neces- 
 sary or desirable to detei'mine the pay status of the soldier for the cur- 
 rent or a preceding month, or when the soldier is to be transferred to a 
 base or general hospital or to a hospital at another post, camp, or 
 station. 
 
 (4) An enlisted man in whose case there is pending a question as 
 to whether sickness was the result of his own intemperate use of drugs 
 or alcoholic liquors or other misconduct will not be paid for any 
 period during which such question is pending. In order that the per- 
 sonnel adjutant may be informed of a possible stoppage of pay of the 
 
COMPANY ADMINISTRATION. 28 
 
 soldier, the sick report will bo sent to the personnel adjutant as soon 
 as practicable after an entry of " No ; GO 31, 1912 " has been made. 
 The personnel adjutant, after making provisional notation on the pay 
 rolls of the company and the pay card of the soldier, will affix his 
 initials in the column *' Date " on the company sick report opposite 
 the name of the soldier in the first entry in which the notation " No : 
 GO 31, 1912 " appears. When the commanding officer approves a con- 
 curring opinion of the company commander and medical officer, the 
 sick report will be submitted to the personnel adjutant, who, after 
 making necessary entries on the pay rolls of the company and the pay 
 card of the soldier, will affix his initials in the " Date " column on the 
 company sick report opposite the name of the soldier in the last entry 
 in which the notation " No ; GO 31, 1912 " occurs. Should the personnel 
 adjutant fail or neglect to initial the company sick report as prescribed 
 in this subparagraph his attention will be called to the matter by the 
 company commander. 
 
 (5) The report of a board of officers convened as contemplated in 
 subparagraph (1), after final action thereon, will be submitted to the 
 personnel adjutant, who, after m.aking necessary entries on the pay 
 rolls of the company and the pay card of the soldier, will indorse on the 
 report the words " Entered on pay rolls and pay card " and add his 
 Initials. The report will then be transmitted to the company com- 
 mander, who, after making necessary entries on the service record of 
 the soldier, will indorse on the report the words " Entered on service 
 record " and add his initials. The report of the board of officers will 
 then be forwarded directly to The Adjutant General of the Army for 
 file in his office with the individual record of the enlisted man. 
 
 (6) Since no penalty attaches in case of an absence from duty for 
 only one day as result of intemperate use of drugs or alcoholic liquors 
 or other misconduct, the action of the commanding officer in such case 
 is not necessary, and the sick report will not be submitted for action 
 indicated in subparagraph (1). However, if the sick report was sent 
 to the personnel adjutant on the day the soldier was first marked 
 " No ; GO 31, 1912," although the duration of sickness did not exceed 
 one day, it will again be submitted to the personnel adjutant, who, 
 after making necessary correction of his provisional entry on the pay 
 rolls and pay card, will initial the entry on the sick report as pre- 
 scribed in subparagraph (4). 
 
 (7) When a soldier is on the guardhouse sick report the officer of 
 the day will perform the same functions relating thereto as required 
 of the company commander, and will notify the soldier's company 
 commander of the soldier's exact status. (Par. 14fif.) 
 
 25. Erasures. — Erasures on the company sick report are prohibited. 
 A line drawn across an erroneous entry will sufficiently indicate its 
 elimination. All eliminations and corrections will be authenticated by 
 certificate of the officer making them, written on the margin of the 
 page. 
 
 28. Authentication.— The signatures, rank, and organization or arm 
 or staff corps or department of the company officer and medical officer 
 will all be placed on the line immediately below the last entry for the 
 occasion, each officer signing beneath the items of his report. 
 
 27. Filing. — ^The current sick report will be filed in front of the 
 " Reminder " in the miscellaneous tray of the company field desk. A 
 sick-report booK will be completely used before a new one is started. 
 
24 COMPANY ADMINISTXLATIOK. 
 
 When completely used, a sick-report book will be placed in front of 
 the month card of the current month, where it will be kept for one 
 year, or until this month card reappears in front of the month cards 
 in the '* Reminder." The sick report will then be removed and placed 
 in the first year of the five-year file. (Pars. 205, 213.) 
 
 DUTY BOSTEB. 
 
 28. The duty roster. Form No. 342, A. G. 0.— a. A duty roster is 
 a list of officers or men for duty, with a record of the duty performed 
 by or the status of each. Generally details for duty are so made that 
 the one longest off duty is the first for detail. Details so made are 
 said to be made by roster. (Par. 355 A. R.) In companies the duty 
 roster is kept on Form No. 342, A. G. O. (See model in paragraph 34.) 
 The terms " Duty roster " and " Roster of troops " (par. 36) are used 
 to designate different rosters and must not be confused. 
 
 6. Company commanders will supervise the keeping of company 
 duty rosters. All duties performed by roster must be duly credited, 
 c. The duty roster consists of two parts: (1) roster for guard duty, 
 (2) roster for other duties. 
 
 29. Eoster for gnard duty.— a. On the roster for guard duty each 
 soldier will be charged with the number of days he has been present 
 and available for guard duty since his last tour, with the exception 
 that when not available on account of absence without leave, in arrest, 
 in confinement or on pass, he will be charged the same as if he had. 
 been present and available, the numerals being inserted in the square 
 just above the letter indicating his status. (See model in para- 
 graph 34.) 
 
 6. A soldier on furlough, detached service, extra duty, special duty, 
 missing in action, or present or absent sick, will not be charged for 
 days off duty while not available, and upon returning to duty will 
 resume the status on the roster he had when he became nonavailable. 
 
 c. The soldier longest off duty, as indicated by the numeral in the 
 date column, will ordinarily be the first for detail for guard. 
 
 d. If the soldier is available but not required for guard duty, the 
 numeral showing the number of days since he performed guard duty 
 will be placed in the proper place opposite his name. The performance 
 of a tour of main guard duty is indicated thus: ////,. Any special 
 guard duty, such as stable guard, may be similarly indicated, with 
 the addition of the initial letter in the open half space, thus: Sf/n,. 
 
 e. The detail for supernumerary should fall generally to the man 
 next for detail. 
 
 30. Eoster for other duties.— o. At the beginning of the month, 
 in the proper column opposite each man's name, will be inserted the 
 date when he last performed the duty specified, using the abbreviated 
 name of the month and the numeral. 
 
 6. The soldier longest off duty as indicated by the date when last 
 performed, or absence of date, will be ordinarily the first for detail 
 for the duty. When a detail for any one of these duties has been 
 determined upon, a horizontal line will be drawn through the date 
 indicating when the duty was last performed and the numeral Inserted 
 Indicating the day of the month on which the duty is performed. If 
 again detailed for this duty during the month, a horizontal line wiU 
 be drawn through this last date and the numeral indicating the new 
 date recorded. ( See model roster. ) 
 
COMPANY ADMINISTRATION. 25 
 
 c. The necessary entries relative to any regular duty by roster not 
 provided for on the form will be shown in one of the blank columns 
 provided for that purpose, the nature of the duty being shown in the 
 heading of the column. (See "Detached service" in model roster.) 
 
 d. In case of a detail for detached service hy roster, a dash will 
 follow the numeral to indicate the date of departure. But, since de- 
 tached service is a variable duty as regards length of time, it is the 
 day of return that determines " when last performed " ; upon return 
 from such detached service, a horizontal line will be drawn through 
 date of departure, and the date of return will be inserted after the 
 dash. This does not apply to detached service other than by roster. 
 
 31. Preparation and amendment of roster. — a. Names will be 
 entered on the duty roster in the order in which the service records 
 are filed. (Par. 118.) At the end of the month the dates when 
 duties were last performed will be transferred to the proper spaces 
 on the roster for the ensuing month, the roster being newly arranged 
 to include changes during the past month. 
 
 h. All gains during the month will be taken up at the foot of the 
 roster following the last name entered, indicating the date effective 
 by appropriate entry in the date column. All losses will be recorded 
 by entering the word " discharged," " transferred," " died," " de- 
 serted," etc., the entry beginning in the date column on which effective. 
 
 c. The following abbreviations are prescribed for guard rosters and 
 supplement Special Regulations No. 56 for this purpose only: 
 
 A — Absent without leave. 
 
 AC — Absent in confinement. 
 
 AS — ^Absent sick. 
 
 Ar — Arrest in quarters. 
 
 C — In confinement. 
 
 CSk — In confinement sick. 
 
 DS — On detached service." 
 
 ED — On extra duty. 
 
 F — On furlough. 
 
 P — On pass. 
 
 Ret — Recruit. 
 
 SD — On special duty. 
 
 Sk— Sick. 
 
 32. Exceptions. — Departures from these instructions may be author- 
 ized by the commanding officer when a strict application would allow 
 an improper advantage or work a hardship. 
 
 33. Filing. — The current duty roster will be filed in front of the 
 " Reminder " in the tray of the field desk. At the end of the month 
 the closed roster will be filed with the month card to which it pertains 
 until the card next appears when the duty roster may be destroyed. 
 (Par. 205; par. 282, A. R.) 
 
 34. Model duty roster. — The following model indicates the method 
 of keeping the duty roster. It includes extracts from the duty roster 
 for the month of July and complements the model morning report 
 In paragraph 16. 
 
COMPANY ADMINISTRATION. 
 
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Section IV. 
 PERIODICAL COMPANY REPORTS AND RETURNS. 
 
 Paragrapb. 
 
 Report of change ^& 
 
 Roster of troops 
 
 36 
 
 COMPANI BBTUSNS. 
 
 Company returns, For n No. 30, A. G. O., prepared by 37 
 
 Company returns not prepared by companies serving at headquarters 
 
 of the regiment 38 
 
 Detached companies 39 
 
 Detachments of staff corps and departments 40 
 
 Attached officers and enlisted men 41 
 
 White and colored troops 42 
 
 Special forms for use by staff corps and departments 43 
 
 Preparation of the return 44 
 
 Effective strength 45 
 
 Alterations since laJt monthly return 46 
 
 Record of events 47 
 
 Disposition of copies of return 48 
 
 Filing 49 
 
 PAT ROLLS. 
 
 Instructions for the preparation of pay rolls 50 
 
 Preparation of pay rolls by personnel adjutant 51 
 
 Pay rolls of detached companies 52 
 
 Procedure when company Is detached 53 
 
 Procedure when company rejoins regiment or station 54 
 
 Signing and extension of pay roll 55 
 
 Deposits 56 
 
 Company collections 57 
 
 Procedure after payment 6S 
 
 Payment by express or check 59 
 
 Part collection of stoppage 60 
 
 BEPOBT OF CHANGE. 
 
 35. Report of change. — When a separate or detached company or a 
 detachment is serving alone the commander thereof will render re- 
 ports of changes, Form No. 647o, A. G. O. (enlisted men), and Form 
 No. 648a, A. G. O. (officers), as prescribed in Special Regulations No. 
 .58, or will designate a subordinate officer for this duty. It is the 
 duty of all commanding officers to see that reports of changes are 
 rendered as required by regulations. (Cir, No. 291, W. D., 1919.) 
 
 KOSTEE OF TEOOPS. 
 
 36. Roster of troops.— a. The company monthly roster of troops 
 (Form No. 703, A. G. O.), is prepared by the personnel adjutant and 
 is retained by him for use at the headquarters of the command or 
 station for a period of one month, or until the roster for the succeed- 
 ing month Is prepared, when it is transmitted to the company for file. 
 (S. R. No. 58.) When received in the company the roster of troops 
 will be filed with the closed morning report for the same month in 
 
 28 
 
COMPANY ADMINISTRATION. 29 
 
 front of the month card for the month to which the roster and morn- 
 ing report i>ertaiu, where it will be kept for one year or until this 
 month card again appears in front of the month cards in the " Re- 
 minder." The roster of troops will then be placed in the returns 
 section of the permanent file. (Pars. 22 and 215.) 
 
 b. When a separate or detached company or a detachment Is serv- 
 ing alone the roster of troops of the company or detachment required 
 by Special Regulations No. 58 will be prepared by the company or de- 
 tachment commander or by the officer designated to render the reports 
 of changes for the company or detachment. (Par. 35.) 
 
 COMPANY BETTJBNS. 
 
 87. Company returns (Form No. 30, A. G. 0.) are prepared by — 
 
 a. Detached companies and detachments (par. 2c) and separate 
 companies and detachments of all arms, staff corps, and departments 
 (par. 2b). 
 
 b. Division headquarters troops, engineer trains, and mobile ord- 
 nance repair shops. 
 
 c. Corps mobile veterinary hospitals, base veterinary hospitals, 
 veterinary hospitals, ambulance service sections, mechanical repair 
 shop units, advance animal transport depots, base animal transport 
 depots, field remount depots, auxiliary remount depots, animal em- 
 barkation depots, remount squadrons, ship repair shops, graves regis- 
 tration sections, machine-shop truck units, and aero squadrons. 
 
 d. All other units, establishments, and institutions similar in or- 
 ganization and administration to a separate company and not provided 
 for in a, b, and c. 
 
 88. Company returns not prepared by companies serving at the 
 headqaarters of tiie regiment. — A company return is not prepared 
 by a company serving at the headquarters of the regiment, separate 
 battalion, or similar unit, to which it belongs. The data concerning 
 such a company for a regimental return (Form No. 41, A. G. O.) is 
 obtained from headquarters company and company morning reports. 
 
 39. Detached companies. — a. If the company is detached from the 
 regimental headquarters a return will be prepared and will contain 
 under the heading " Record of events " the information concerning 
 company officers necessary to prepare the regimental roster of officers. 
 (Par. 47b.) This information will not be entered on the return of 
 a separate company. 
 
 6. If the detached company is serving under a field officer of the 
 regiment the return will be forwarded through him. (Pars. 813 and 
 828, A. R.) 
 
 40. Detachments of staff corps and departments attached to 
 regiments and similar units. — Detachments of officers and enlisted 
 men of the Medical Department, Ordnance Department, Veterinary 
 Corps, or other staff corps or department, assigned to duty with or 
 attached to regiments, separate battalions, or similar units in ac- 
 cordance with Tables of Organization, are accounted for on the regi- 
 mental return, and the same instructions with regard to returns of 
 companies of a regiment apply to these detachments. 
 
 41. Attached officers and enlisted men. — On the return of de- 
 tached companies, attached officers and enlisted men belonging to 
 other companies of detachments of the same regiment, separate bat- 
 
•I COMPANY ADMINISTRATION. 
 
 tallon, or similar unit will be shown in red-iuk figures. All other 
 attached officers and enlisted men will be shown in black-ink figures. 
 Enlisted men shown on the company morning report in the column 
 "Attached for rations only " will not be accounted for on the company 
 return. (Pars. 12 and 14w.) 
 
 42. White and colored troops. — For the purpose of returns troops 
 nre classed as white or colored. On company returns the classes will 
 be accounted for on separate lines as indicated on the form. 
 
 43. Special forms for use by staff corps and departments. — Spe- 
 cial forms for company returns, if approved by The Adjutant General 
 of the Army, -.vill be used in lieu of Form No. 30, A. G. O., by com- 
 panies and detachments of staff corps and departments for returns 
 both to The Adjutant General of the Army and to the chief of the staff 
 corps or department concerned. 
 
 44. Preparation of the return. — a. The company return, prepared 
 on the first day of the month succeeding the month for which rendered, 
 shows the condition of the company at midnight on the last day of 
 the month. Therefore, the figures on the line " Totals " may be taken 
 directly from the morning report for the last day of the month. The 
 figures for the columns " Present " and "Absent " may be taken from 
 the columns " Total present " and " Total absent," and for the columns 
 " Total present and absent," "Attached," and "Attached for duty " 
 from similarly named columns on the morning report. Enlisted men 
 attached for rations only are not shown on the return. (Par. 41.) 
 
 b. The figures for the column " Strength last monthly return " may 
 be taken from the column "Total present and absent" on the last 
 monthly return or from the column " Total present and absent " on 
 the morning report for the last day of the preceding month. The 
 figures for the column " Wounded in action during the month " must 
 be compiled from "Remarks" on the morning report. (Par. 14g.) 
 The figures for the column " Missing in action during the month " 
 may be compiled from "Remarks" on the morning report (par. 141), 
 or the sum of the figures in the column " Missing in action " on the 
 morning report may be taken, but in either event care must be exer- 
 cised to prevent duplication in case the name of a soldier appears on 
 the morning report twice during the month as missing in action. 
 
 45. Effective strength. — Effective strength will be reported only in 
 campaign, and in determining such strength only those who are 
 available for service in line of battle will be included. Officers and 
 enlisted men who are sick or disabled, or on duty in any of the staff 
 or supply departments, or for any other reason are not available in 
 line of battle, will be excluded. 
 
 46. Alterations since last monthly return. — The data to be en- 
 tered under the heading " Alterations since last monthly return " 
 will be compiled from "Remarks" on the morning report (par. 14), 
 extracts from Special Orders, service records (pars. 106 and lOS), ex- 
 tracts from service records (pars. 114, 119, and 120), and reports of 
 changes (par. 35). The data included under this heading furnish 
 valuable information for the records of the War Department and at 
 the same time afford the company commander a ready means of 
 checking the accuracy of the return. The strength shown by the 
 column " Total present and absent " must agree with the " Strength 
 last monthly return," plus or minus the net gains or losses during 
 the month. 
 
COMPANY ADMINISTRATION. 31 
 
 47. Record of CTents. — a. The information to be reported under 
 the heading " Record of events " is contained on the company morn- 
 ing report under the heading " Station and record of events." (Par. 
 19a.) The names and grades of officers and enlisted men killed, 
 wounded, or missing in action, or captured by the enemy, reported 
 under the heading " Record of events " on the morning report are 
 not reported by name on the company return. (Par. 19 h.) 
 
 b. In the case of detached companies (pars. 2c and 39) the names 
 of company officers ■will be reported under the heading " Record of 
 events " with the information necessary to prepare the regimental 
 roster of officers. ( S. R. No. 58. ) 
 
 48. Disposition of copies of return. — a. The original and copies 
 of the company return prepared by a detached or separate company 
 will be disposed of as indicated below. Copies may be made by 
 carbon process, but each must be clear, distinct, and signed. 
 
 (1) In the case of a separate company the original will be sent 
 directly to The Adjutant General of the Army. 
 
 (2) In the case of a detached company the original will be sent 
 directly to the regimental, separate battalion, or similar unit com- 
 mander. 
 
 (3) A copy will be retained with the records of the organization. 
 
 (4) In all cases a copy will be furnished to the headquarters ren- 
 dering the consolidated return upon which the organization is car- 
 ried — through the division if the organization is a part thereof and is 
 at the same station. 
 
 (5) A copy will be furnished to the chief of the staff corps or 
 department in case of troops pertaining thereto. 
 
 (6) If the organization is a part of a division and is separated 
 therefrom a copy will be furnished the division commander for his 
 information. 
 
 6. The disposition of the original and all copies will be noted below 
 the Record of events on the retained return ; for instance, in the case 
 of a separate company of engineers (par. 26). 
 Original mailed A. G. O. 1 Jan-19 
 Copy mailed to C. of E. 1 Jan-19 
 Copy to post hq. with morning report 1 Jan-19 
 
 49. Filing^. — The copy of the company return retained with the 
 records of the organization will be placed in the " Reminder " in front 
 of the month card of the month to which the return pertains, where it 
 will be kept for one year, until this month card reappears, when the 
 
 retained copy will be transferred to the returns section of the perma- 
 nent file. ( Par. 2150 ( 2 ) . ) 
 
 PAY BOLLS. 
 
 60. Instructions for the preparation of pay rolls. — Instructions 
 for the preparation of pay rolls are contained in Special Regulations 
 No. 58. 
 
 51. Preparation of pay rolls by personnel adjutant. — Normally 
 the company pay rolls are prepared by the personnel adjutant of the 
 regiment, separate or detached battalion, or similar unit, or by the 
 personnel adjutant of the headquarters to which the morning report 
 is submitted. 
 
 62. Pay rolls of detached companies. — In case of a separate or 
 detached company or a detachment serving alone the pay rolls are 
 
88 COMPANY ADMINISTRATION. 
 
 prepared by the company or detachment commander or by a subordi- 
 nate officer designated as personnel adjutant. (Par. 35.) 
 
 58. Procedure when company is detached. — When a company Is 
 to be detached the company commander or the subordinate officer 
 designated by liim as personnel officer will obtain from the per- 
 sonnel adjutant of the regiment, separate battalion, or similar unit, 
 or from the personnel adjutant of the post, camp, or station in the 
 case of separate companies and detachments, the pay cards pertaining 
 to the company, the pay roll of the company for the preceding month, 
 and the pay roll for the current month completed to date. Upon 
 arrival at the new station these records will be turned over to the 
 personnel adjutant of the post, camp, or station ; or, if the company 
 is to serve alone, they will be retained with the company records, 
 being filed in the lid section of the field desk. 
 
 54. Procedure when company rejoins regiment or station.— 
 When the company rejoins the regiment, or in the case of a separate 
 company or detachment when it returns to its proper station, the pay 
 cards, retained pay rolls, pay rolls upon which payment has not yet 
 been made, if any, and the pay rolls for the current month completed 
 to date will be turned over to the personnel adjutant of the regiment 
 or of the post, camp, or station. 
 
 56. Signing and extension of pay roll. — a. An original and two 
 carbon copies of pay rolls will be prepared. The original, finally filed 
 as a voucher by the disbursing officer, will be transmitted to the com- 
 pany commander to be signed by the enlisted men borne thereon who 
 are to receive pay. The soldier's signature is an acknowledgment of 
 the correctness of stoppages, as well as a receipt for amounts accruing 
 to him, except when noted as in subparagraph f, and he will he so 
 advised. 
 
 b. The company commander will return the signed roll to the per- 
 sonnel adjutant who will transmit It with the first carbon copy to the 
 disbursing officer for computation. 
 
 c. When the first carbon copy is returned to the personnel adjutant 
 after computation the first and second carbon copies will be trans- 
 mitted to the company commander in time to enable him to extend 
 the second carbon copy of the pay roll prior to payment. This exten- 
 sion includes the copying of all new items to the second carbon copy 
 from the computed first carbon copy. 
 
 d. Both carbon copies are then returned to the personnel adjutant, 
 who retains the second carbon copy for reference pending payment, 
 and returns the first carbon copy to the disbursing otficer. 
 
 e. Having been notified by the disbursing officer of the time of pay- 
 ment, the personnel adjutant sends the second carbon copy to the com- 
 pany in time for the payment, following which it will be returned to 
 the personnel adjutant for file. 
 
 A If for any reason a soldier who has signed the pay roll is not 
 paid, a notation " Not paid " will be made opposite his signature on 
 the original and on the first and second carbon copies. This will be 
 done in case the soldier refuses payment contending the amount to be 
 in error, or in a case of transfer, discharge or death subsequent to 
 signature and prior to payment. (Par. 1333 A. R.) 
 
 56. Deposits. — The company commander will cause those soldiers 
 who desire to make deposits vsdth the disbursing officer to give notice 
 to that effect when signing the pay roll, so that the proper receipt in 
 the soldier's deposit book may be prepared prior to payment, ready 
 
COMPANY ADMINISTRATION. 88 
 
 for the disbursing officer's receipt thereon after he has taken up the 
 deposit. (Par. 170.) 
 
 57. Cotopany collections. — The company collection sheet Is pre- 
 pared before payment so that the collections for various company 
 activities may be made as soon as the soldiers leave the pay table. 
 In assessing and making company collections company commanders 
 should be guided by the precedents and rulings Imposed by the Post 
 Exchange council as to charges and percentages accruing to the 
 company fund from company barber, tailor, cobbler, etc. (Par. 327, 
 A. R.) Paragraphs 15 and loi. Special Regulations, No. 59, prescribe 
 the procedure relative to company collections on account of the post 
 exchange (pars. 327 and 345 A. R.). Collections on account of Post 
 Exchange Laundry and Post Laundry must be differentiated. (Par. 
 192, C. of O.) 
 
 68. Procedure after payment. — a. When the disbursing officer has 
 completed the payment the officer witnessing the payment will accom- 
 plish on the original pay roll the certificate that he witnessed the pay- 
 ment as made by the disbursing officer, whose name he notes on the 
 pay roll together with date of payment (par. 1318, A. R.) ; and the 
 certificate on each carbon copy that it is a true copy of the original, 
 excepting signatures in receipt column and the certificate as to wit- 
 nessing payment. (Par. 1332, A. R.) 
 
 &. If the roll has been prepared by the personnel adjutant, he, and 
 not the company commander, will certify to the correctness of each 
 roll. 
 
 c. As soon as the payment is completed the company commander 
 will attest the receipts made by the disbursing officer in the several 
 deposit books, make the required entry of deposit of the service 
 record, and check the soldier's name and deposit on the advice of 
 soldier's deposit (Q. M. C. 8a), which should be prepared in advance 
 for transmission direct to the Quartermaster General of the Army 
 as soon as checked and signed. 
 
 d. In each case of a deposit by a soldier the corresponding entries 
 In the deposit book and service record will be compared and checked, 
 and the entries on service record will be initialed. A similar pro- 
 cedure is had when deposits are made at times other than at the 
 regular monthly payment (pars. 167 and 170). 
 
 69. Payment by express or check. — In the cases where payment 
 is not made by a quartermaster in person, the money is forwarded by 
 express, and payment Is made according to the procedure provided 
 in paragraphs 1320-1331, Army Regulations. Where, in similar cases, 
 payment can not be made by express the procedure is indicated by 
 paragraphs 1334-1335, Army Regulations. Where payment is made by 
 check the company commander, at the soldier's request, will certify to 
 his indorsement to facilitate payment. (Par. 1331, A. R.) 
 
 60. Part collection of stoppage. — In case of considerable stop- 
 page or indebtedness against a soldier's pay, and where a special 
 hardship would be worked upon the soldier, the collection may be 
 limited to two-thirds of his pay. In the case of a deserter restored to 
 duty the collection of resultant stoppage and indebtedness may be 
 limited to one-third of his pay under like circumstances. (Par. 232, 
 C of O., 1916 Supl.) If pay is too small to meet Government insur- 
 ance premium, etc., the procedure prescribed in paragraph 74fe, Spe- 
 cial Regulations No. 72, will be followed. 
 130207 — 19 3 
 
Section V. 
 COMPANY PROPERTY RECORDS. 
 
 COMPANY EQUIPMENT EECOBD. 
 
 Paragraph. 
 
 Equipment A and B 61 
 
 The company equipment record consists of 62 
 
 Property loan record 63 
 
 Replenishment of equipment 64 
 
 Articles turned in as surplus 65 
 
 Articles retained by a soldier when transferred or detached 66 
 
 Equipment worn out or otherwise rendered unserviceable 67 
 
 Property lost, damaged, or destroyed 68 
 
 Transferring the company equipment 69 
 
 Filing 70 
 
 Audit and disposition 71 
 
 EECOBD OF CLOTHING ISSUES. 
 
 Clothing issues 72 
 
 Individual issues 73 
 
 Bulk issues 74 
 
 Filing and disposition 75 
 
 DESCEIPTIVB CAED OF PUBLIC ANIMALS. 
 
 Preparation 76 
 
 Filing 77 
 
 Final disposition 78 
 
 COMPANY EQUIPMENT EECOKD. 
 
 61. Equipment A and B. — a. As used in these regulations, the term 
 " equipment " includes all articles of ordnance, engineer, signal and 
 medical property, and all articles of quartermaster property issued to 
 troops. With reference to its issue to and use by troops, equipment 
 is classed as A, the war set for field and garrison use ; and B, the drill 
 set and other articles additional to A for use at posts and camps or 
 stations of relatively permanent nature. (Cir. No. 377, W. D., 1919.) 
 
 b. (1) When an organization changes station from one post or camp 
 or station of a relatively permanent nature to another of the same 
 category, it will take normally Equipments A and B, Tables I, II, III, 
 and IV, Tables of Basic Allowances. (Cir. No, 377, W. D., 1919.) 
 
 (2) When individual enlisted men change station under similar 
 condition, they will take with them normally the articles listed in 
 paragraph 122a. 
 
 (3) Individuals or organizations concentrating for, or going on, in- 
 definite field service will take Equipment A only, all other property 
 being turned In to the supply officer, except field desk B (pars. 199 
 and 201), which will be stored. Where the field service is of a 
 definitely temporary nature, the property other than Equipment A 
 will be stored by the organization. 
 
 34 
 
COMPANY ADMINISTRATION. f5 
 
 (4) Surplus property of individuals separated from active service 
 will be disposed of as follows : Clothinj; and articles of permanent 
 Individual equipment (par. 122o) will be turned in to the supply 
 officer. The articles will be listed by the company commander upon 
 shippine: ticket (par. 17G), arranged in a bundle, and sent to the sup- 
 ply officer for disposition, as provided in Special Regulations No. 77. 
 The supply officer or his representative will receipt on a receiving 
 report and return it at once to the company for file with the com- 
 pany property record until inspected by the zone property auditor. 
 All other items being on the company property loan record are com- 
 pany property and are handled as such. 
 
 62. The company equipment record consists of — a. The property 
 loan record, P. & S. Form No. 263B (par. 63) ; and, according to the 
 circumstances ; 
 
 b. Copies of requisitions, P. & S. Form No. 160, (par. 173) ; 
 
 c. Copies of receiving reports, P. & S. Form No. 257 (par. 175) ; 
 
 d. Copies of shipping ticliets, P. & S. Form No. 260 (par. 176) ; 
 
 e. Statements of charges, Form No. 602, A. G. O. (par. 160) ; 
 
 f. Copies of reports of survey. Form No. 196, A. G. O. (par. 142) ; 
 
 g. Copies of inventoi-y and inspection reports. Form No. 1, I. G. D. 
 (par. 178). 
 
 63. Property loan record, P. & S. Form No. 263B. — a. The prop- 
 erty loan record is a continuing record in the company and will re- 
 main with the company upon change of station. The vouchers per- 
 taining to each card will be kept with or in it until inspected by the 
 zone property auditor. 
 
 6. All articles of equipment issued to a company except clothing, 
 certain articles of individual equipment issued to enlisted men for 
 their current use and retention upon transfer (see paragraph 122a, 
 and Circular No. 377, W. D., 1919, as amended), and expendable arti- 
 cles, will be listed on the property loan record. Each class of property 
 will be listed separately under appropriate headings. In each class 
 items will be listed in alphabetical order as they appear on the tables 
 of basic allowances. A separate property loan record will be kept 
 for garrison equipment. 
 
 c. Transactions will be recorded on the property loan record from 
 time to time as they occur, the record being kept complete and up-to- 
 date at all times. If, under any item, all the spaces for recording 
 receipt or return are used, when the next transaction occurs the item 
 will be checked thus (V) and transferred to the end of the list 
 where the record will be continued. Whenever it becomes necessary 
 to replace a sheet of the record the balances from the old record will 
 be transferred to the first " Balance " column of the new record. The 
 old record will be retained until inspected by the zone property 
 auditor. 
 
 d. In posting items to the property loan record it will be borne in 
 mind that the columns under the heading " Quantity Rec'd " are debit 
 columns and those under " Quantity Ret'd " credit columns. 
 
 64. Beplenishment of equipment. — a. Instructions concerning the 
 issue of clothing are given in paragraphs 72-75. When items of 
 equipment are desired either as replenishment or as an original issue, 
 requisition will be prepared on P. & S. Form No. 160 as prescribed In 
 paragraph 173, and sent to the supply officer. A copy of the requisi- 
 tion will be retained and filed with the property loan record. The 
 Issue will be made by the supply officer on shippine ticket, P. & S. 
 
36 COMPANY ADMINISTRATION. 
 
 Form No. 260, a copy of which will be furnished to the company com- 
 mander. The company commander or his representative will receipt 
 for the articles on the copy of the shipping ticket retained by the sup- 
 ply officer. Except as noted in subparagraph b. all articles of equip- 
 ment except clothing and individual equipment issued to enlisted 
 men for their permanent retention (par. 122a), and expendable arti- 
 cles, will be entered on the property loan record, the date, shipping 
 ticket number, and quantity being recorded in the proper columns. 
 The shipping ticket will then be filed with the requisition as a voucher 
 to the property loan record. (Par. 176.) 
 
 b. No entry will be made on the property loan record of the receipt 
 of expendable articles ; nor of articles of clothing or equipment issued 
 to enlisted men for their permanent retention ; nor of articles ex- 
 changed on certificate (pars. 67 and 176rf), nor of articles covered by 
 receiving report in transferring responsibility in the company. 
 
 c. Articles of clothing and individual equipment will be entered on 
 Individual equipment records as prescribed in paragraph 122, the 
 names of the enlisted men to whom the articles are issued being 
 shown on the shipping ticket. 
 
 65. Articles turned in as surplus. — When equipment issued to a 
 company on loan is returned to a supply officer, he will furnish the 
 company commander a receiving report listing the items returned. 
 The articles will be dropped from the property loan record as returned, 
 the date, receiving report number, and quantity being shown in proper 
 columns. The receiving report will be filed as a voucher to the prop- 
 erty loan record. 
 
 66. Articles retained by a soldier when transferred or de- 
 tached. — a. Instructions for the preparation of the individual equip- 
 ment record of a soldier transferred or detached are given in para- 
 graph 125. 
 
 h. Articles of equipment other than clothing and individual equip- 
 ment permanently retained by a soldier when transferred or de- 
 tached, together with any articles for which he may be indebted to the 
 United States at the time, will be entered on a shipping ticket in 
 duplicate and the soldier's receipt obtained on both copies. The 
 original will be forwarded with the service record and individual 
 equipment record of the soldier ; the duplicate will be retained. 
 
 c. Upon arrival of the enlisted man at his destination, the new com- 
 pany commander will take up the articles listed on shipping ticket 
 on his property loan record as received and file the original shipping 
 ticket as a voucher to his record. Missing articles will be charged 
 to the soldier as prescribed in paragraph 123. 
 
 d. The old company commander will drop the articles listed on 
 shipping ticket from his property loan record and file the duplicate 
 shipping ticket as a voucher to Ms record. The date of the trans- 
 action and the quantities of the items involved will be shown on the 
 property loan record, the entry being under " Quantity Ret'd." The 
 notation " Shipping ticket " will be made. 
 
 67. Equipment worn out or otherwise rendered unserriceable.— 
 o. With reference to its disposition, property is divided into two 
 classes — 
 
 (1) Property worn out by fair wear and tear in the service. 
 
 (2) Property which has been rendered unserviceable from causes 
 other than fair wear and tear in the service. 
 
COMPANY ADMINISTRATION. ft 
 
 Property of the first class, not repairable at post, may be turned in 
 to the salvage officer with the certificate of the company commander 
 that the property has been rendered unserviceable through fair wear 
 and tear in the service. If the articles are to be replaced, a requisi- 
 tion for like articles in like amounts will accompany the certificate. 
 If the salvage officer concurs with the company commander, he will 
 receive the articles and stamp the requisition " Exchanged." The 
 articles listed thereon may then be drawn from the supply officer. 
 (See also subparagraph c.) When a replacement only is involved, no 
 entry of the property turned in or drawn will be made on company 
 property loan record or individual equipment record. The shipping 
 tickets will be filed, however, as in the case of other shipping tickets. 
 If the property turned in on certificate is surplus and its replacement 
 not desired, a receiving report from the salvage officer will be filed as 
 a voucher to the company property record, and the items not replaced 
 will be dropped from the property loan record or individual equipment 
 records involved. (Par. 678, A. II.) If there be disagreement be- 
 tween the salvage officer and company commander, the property will 
 be submitted to a surveying officer and disposed of as directed in 
 paragraph 717, Army Regulations, or it will be submitted to an in- 
 spector without prior action by a surveying officer. 
 
 Property of the second class will be submitted to a surveying officer, 
 except as provided in paragraph 1073, Army Regulations, in case of 
 public animals, and except when charged on statement of charges with- 
 out objection on the part of the person charged, and will be disposed 
 of under the provisions of paragraph 717, Army Regulations. The 
 inventory and inspection reports of this class of property will be 
 accompanied by the report of survey. When the property is dropped 
 from the property loan record the report of survey will be filed 
 as a subvoucher to the inventory and inspection report on which the 
 property is dropped. 
 
 Instructions for the preparation of reports of survey and inventory 
 and inspection reports are given in paragraphs 142 and 178. 
 
 6. (1) If so authorized by the approved report of survey or the 
 Inventory and inspection report, the property will be dropped from 
 the property loan record, a copy of the report of survey or the inven- 
 tory and inspection report being filed as a voucher thereto. In the 
 column " S. T. or R. R. No." will be noted " RS " for report of 
 survey or " I. & I. R." for inventory and inspection report, according 
 to the nature of the voucher. 
 
 (2) If any of the articles listed on report of survey or inventory 
 and inspection report are ordered turned in for salvage they will be 
 listed on a receiving report in duplicate and turned over to the nearest 
 salvage officer. The salvage officer will receipt and return one copy 
 of the receiving report, which will be used as a voucher to drop the 
 articles from the property loan record of the company. 
 
 c. China and glass ware broken in service, not the result of careless- 
 ness, or other articles dropped in accordance with a stated allowance 
 for a given interval of time, will be dropped or exchanged on a ship- 
 ping ticket prepared in accordance vnth paragraph 17Qd, provided the 
 value of the articles does not exceed the allowance prescribed by regu- 
 lations. (Par. 1178, A. R.) The shipping ticket will be filed as a 
 voucher to the property loan record- 
 
38 COMPANY ADMINISTRATION, 
 
 68. Property lost, damaged, or destroyed. — Instructions for the 
 preparation of statement of charges, Form No. 602, A. G. O., for prop- 
 erty lost, damaged, or destroyed through fault or neglect of enlisted 
 men, including deserters, are given in paragraph 160. Instructions 
 for the preparation of reports of survey in such cases are given in 
 paragraph 142. Such reports of survey are subvouchers to the state- 
 ment of charges. Property entered on statement of charges will be 
 dropped from the property loan record as soon as the statement of 
 charges is received back from the personnel ad,1utant with notations 
 showing that the charge has been made on the pay rolls of the com- 
 pany and the pay card of the soldier. At the end of the month the 
 statement of charges will be filed as a voucher to the property loan 
 record. The date of each transaction and the quantity of the item 
 Involved will be noted in the proper column. The notation *' S. of C." 
 (statement of charges) will be made in the column " S. T. or R. R. 
 No." 
 
 69. Transferring the company equipment. — ^When the company 
 equipment is to be transferred to a new company commander (pars. 
 661 and 662, A. R.), a certificate on receiving report in duplicate will 
 be prepared as prescribed in paragraph 175c, covering all items of the 
 company equipment actually listed on property loan record. After 
 check and verification of the items and quantities any new balances 
 by reason of missing articles will be filled in and dated. Missing 
 articles, if any, will be listed on the certificate and will be covered by 
 the officer responsible therefor by payment or survey. The new com- 
 pany commander will continue the old property loan record. The 
 original receiving report will be filed with the property loan record. 
 Property transferred between organizations of the same station will 
 be transferred as provided in paragraph 175(7. 
 
 70. Filing. — The vouchers pertaining to each property loan record 
 envelope and the clearance covering the last audit will be kept therein 
 and filed in the lower left compartment of the top of the field desk. 
 (Par. 211.) 
 
 71. Audit and disposition. — The company equipment record will be 
 audited from time to time by the zone property auditor of the zone in 
 which the company is stationed. Upon completion of the audit and 
 after any discrepancies or irregularities found during the audit have 
 been adjusted, the zone property auditor will give to the company 
 commander a certificate of audit covering all entries made on the 
 property loan record since the date of the last audit. All vouchers 
 to the current property loan record and obsolete sheets of the current 
 record, if any, may then be destroyed. 
 
 EECOKD OF CLOTHING ISSUES. 
 
 72. Clothing issues. — Clothing may be issued either directly to the 
 enUsted man or in bulk to the company. Whenever practicable the 
 former method will be used. In either case each soldier desiring to 
 draw clothing will make a request (single copy only) to the company 
 commander on Q. M. 0. Form No. 165. For this purpose the original 
 and duplicate slips will be detached and used indiscriminately. (Par. 
 1157, A. R.) 
 
 78. Indiyidual issues.— o-. When clothing is to be issued to Indi- 
 vidual enlisted men, individual clothing slips in duplicate (Q. M. C. 
 Form No. 165), enumerating the articles needed are prepared in the 
 
COMPANY ADMINISTRATION. M 
 
 company from the soldier's individual reiiuest. The quantities and 
 sizes desired will be entered, except that for men not yet fitted, sizes 
 may be filled in at the time of issue after proper size has been deter- 
 mined by fitting. Clothing slips wiil be numbered as requisitions 
 from block of numbers assigned to the company by the supply officer, 
 but when more than one duplicate slip is prepared and sent to the 
 supply officer on the same date and is accounted for on the same ship- 
 ping ticket all slips will be given the same requisition number, but 
 each slip will be serially numbered also. Both original and duplicate 
 will be sent to the supply officer. If a large number of men of an 
 organization are to draw clothing the individual clothing slips will be 
 sent to tlie supply officer in advance to permit the clothing to be 
 prepared for issue. (Par. 1158, A. R.) 
 
 b. At the time of issue to the individual enlisted man the supply 
 officer or his representative will enter by carbon process the quantities 
 and sizes of the articles issued, initial the slips in the space " Issued 
 by," and obtain the man's receipt on botli copies. A line will be 
 drawn through each blank space in column " Quantities issued " on 
 original and duplicate by the supply officer or his representative before 
 the man signs the receipt. The " original " will be retained by the 
 supply officer. The " duplicate " will be returned to the company or 
 detachment commander or his representative with the shipping ticket 
 (P. & S. Form No. 260) at the time of issue or returned to the com- 
 pany at the close of the business day with the shipping ticket in a 
 sealed envelope. The items appearing on the duplicate slip will be 
 entered immediately on the clothing account of the individual equip- 
 ment record of the soldier and initialed by the soldier as prescribed in 
 paragraph 122. The individual requests for clothing will then be 
 destroyed. The duplicate individual clothing slip and shipping ticket 
 will be filed as prescribed in paragraph 75. 
 
 74. Bulk issnes. — When clothing is to be issued in bulk requisition 
 in duplicate on P. & S. Form No. 160 will be prepared, enumerating 
 the articles and sizes needed and showing total quantities required. 
 One copy of the requisition wlU be retained and one copy sent to the 
 supply officer who will prepare the Items for issue, and list them on 
 shipping ticket, P. & S. Form No. 260. The supply officer will send 
 due notice to the company when the clothing is ready for Issue. 
 The company commander or his representative, after verifying the 
 quantities of clothing listed, will receipt the supply officer's retained 
 copy of shipping ticket. The clothing will then be removed from the 
 supply officer's storehouse. The company commander or an officer 
 designated by him will at once issue the clothing to the enlisted men. 
 The issuing officer will enter on the requests submitted by the enlisted 
 men the quantities issued, initial the requests, and obtain the men's 
 receipt thereon, at the time of issue. He will also enter the articles 
 of clothing on the clothing account of the individual equipment records, 
 as prescribed in paragraph 122. The individual requests for clothing 
 submitted by the men and copies of requisition and shipping ticket 
 will be filed as prescribed in paragraph 75. 
 
 75. Filing and disposition. — a. In case of individual issues the 
 record consists of the duplicate clothing slips (Q. M. C. Form No. 165) 
 and a copy of the shipping ticket (P. & S. Form No. 260) ; and in 
 case of bulk issues, of the individual requests for clothing submitted 
 by the enlisted men, the copy of the requisition (P. & S. Form No. 
 
40 COMPANY ADMINISTRATION. 
 
 160), and a copy of the shipping ticket (P. & S. Form No. 260). 
 The record of each transaction, as covered by the shipping ticket, will 
 be kept together as one packet by rubber bands, paper clips, or similar 
 means, and filed in the tray of the company field desk in front of the 
 guide card "Clothing." (Par. 207.) The records of various transac- 
 tions will be filed in chronological order. 
 
 6. The record of clothing issues will be kept and filed as prescribed 
 above until inspected and cleared by the zone property auditor. They 
 will then be destroyetl. The clearance issued by the zone property 
 auditor will be filed in the tray in place of the records destroyed. 
 When a new clearance is issued as result of a subsequent inspection 
 by the zone property auditor, the new clearance will be substituted 
 in the file for the old one which will then be destroyed. By this 
 method the file will contain nothing but live records of issues and a 
 clearance covering the last inspection by the zone property auditor. 
 
 DESCBIPTIVE CARD OF PUBLIC ANIMALS. 
 
 76. Preparation. — a. Organizations having responsibility for pub- 
 lic animals will keep a descriptive card (Form No. 77, A. G. O.) for 
 each animal. When an animal is received by the organization the 
 descriptive card will be checked with the animal and any changes or 
 discrepancies will be noted below the last transferring indorsement, 
 accomplished in the organization transferring the animal. Notation 
 of the new brands will be made on the card. (Pars. 1067, 1069, and 
 1070, A. R.) 
 
 b. If no card is received one will be prepared and marked " Tem- 
 porary " at the top of the first page for use pending receipt of the 
 original. In case a card has not been received with an animal, ap- 
 plication will be made for the card from the place from which the 
 animal was received, unless the animal has been newly issued 
 through other than a responsible officer, in which case the organiza- 
 tion commander will prepare the initial descriptive card. 
 
 c. The card, once prepared, will be transferred with the animal 
 whenever responsibility or accountabiliiy therefor changes, new cards 
 being appended when the transfer indorsements are exhausted on the 
 original, so that the whole may be a complete history of the animal. 
 The data on the front of the card describe the animal at the date when 
 the first descriptive card was prepared for the animal. 
 
 77. Filing. — The descriptive cards of public animals will be filed 
 in front of the guide card " Horses," in the miscellaneous tray of 
 the company field desk. (Pars. 204 and 208.) 
 
 78. Final disposition. — When an animal is finally disposed of the 
 " Final Disposition " will be filled in and the card filed with the 
 property loan record until inspected by the zone property auditor. 
 (Par. 1073, A, R.) 
 
Section VI. 
 OTHER COMPANY RECORDS. 
 
 COBRESPONDBNCB BOOK. 
 
 Paragraph. 
 
 Correspondence Book, Form No. 662, A. G. 79 
 
 Entries In body of book 80 
 
 Entries In the index 81 
 
 Filing and disposition 82 
 
 DOCUMENT FILE. 
 
 Purpose and contents 83 
 
 Filing papers therein 84 
 
 Eliminating obsolete items 85 
 
 Filing and disposition 86 
 
 COMPANY CODNCIIi BOOK. 
 
 Contents 87 
 
 The company fund 88 
 
 The company council of administration 89 
 
 Inspections 90 
 
 Authorized expenditures 91 
 
 Instructions 92 
 
 Transfer of fund 93 
 
 Deposited In bank 94 
 
 Property purchased 95 
 
 Filing 96 
 
 COMPANY OEDKES. 
 
 Contents 9T 
 
 For detached company 98 
 
 Form 99 
 
 Piling 100 
 
 BECORD OF SMALL AKMS FIRING. 
 
 Components of the record ^ 101 
 
 Filing and disposition 102 
 
 COBRESPONDENCE BOOK. 
 
 79. Correspondence book, Form No. 662, A. G. 0. — The corre- 
 spondence book consists of an alphabetical index and numbered pages 
 for entry of items of correspondence. The alphabetical index and 
 numbered pages are hereinafter referred to as the " index " and as the 
 " body " of the book, respectively. (Pars. 80, 81.) All entries in the 
 correspondence book, both in the index and body, will be made in ink, 
 whenever practicable, but when pen and ink are not available entries 
 may be made with indelible pencil. 
 
 80. Entries in body of the book.— -a. An entry will be made in the 
 body of the book of each item of correspondence in respect to 
 
 41 
 
42 COMPANY ADMINISTRATION. 
 
 which a record in the company is necessary and for which the method 
 of recording or filing it Is not otherwise provided. (Pars. 169c, 
 IGQd, 1846, 197c, and 197(7.) No record will be made beyond the mere 
 fact of origin or receipt, and disposition, in respect to the following: 
 
 (1) Papers not pertaining to the administration of the company; 
 Buch papers should be transmitted forthwith to the proper place for 
 action. 
 
 (2) Mere letters of transmittal; such letters when received will be 
 destroyed forthwith. 
 
 (3) Requests for and acknowledgment of receipt of publications 
 and blank forms. 
 
 (4) All other communications that have no permanent value and 
 that are finally disposed of by answers thereto. 
 
 6. Entries will be numbered serially, beginning with number one. 
 The same series will be continued from year to year and from one 
 correspondence bouk to another as books are filled and filed. 
 
 c. When an item itself and notation of action taken thereon are 
 completely represented by carbon copy in the document file (pars. 
 83, 84), the entry of the item in the body of the book will be limited 
 to (1) the number of the item, and (2) the abbreviation "Doc"; 
 thus, 
 
 " 1301 Doc ". 
 
 d. When an item itself and notation of action thereon are not com- 
 pletely represented, or only partially represented, by carbon copy in 
 the document file, the entry of the item in the body of the book will 
 include (1) the number of the item, (2) brief statement of contents 
 of so much of the item and action taken thereon as are not repre- 
 sented by carbon copy in the document file, and (3) if any part of the 
 item is represented by carbon copy in the document file, the abbre- 
 viation " Doc." ; thus, 
 
 " 1302 Application of Lt Jones for Lv 2 mos Doc ". 
 
 The abbreviation " Doc." will not be made, however, unless some 
 part of the item or action taken thereon is represented by copy in the 
 document file. 
 
 e. When a communication is received which has been entered pre- 
 viously in the correspondence book it will not be reentered ordinarily, 
 but the record will be continued under the former entry. But when 
 the space for continuing the record is not suflBcient under the former 
 entry, or when it becomes desirable to transfer a remote entry to one 
 or current date, a new entry will be made and given a new serial 
 
 number. In either case the notation " See No. " will be made 
 
 under the old entry and the old number shown in parentheses after 
 the new in the new entry, thus: "976 (349)", 
 
 /. Normally a space of one blank line will be left after each origi- 
 nal entry, but more space will be left if the nature of the communi- 
 cation Indicates that one line will not be suflBcient for the purpose of 
 continuing the record. 
 
 81, Entries in the index. — a. Each item entered in the body of the 
 book will be indexed under its subject and under the names of the 
 writer of the communication and the persons mentioned therein. 
 When many communications are received from the same oflScer or 
 office — e. g., The Adjutant General of the Army, the adjutant of the 
 regiment, etc., the name of the writer need not be Indexed if it is 
 
COMPANY ADMINISTRATION. 43 
 
 found that the index of subjects or persons mentioned in the com- 
 munication answers all practical purposes. 
 
 b. The indexed entries will bear numbers corresponding to those of 
 the items in the body of the book. 
 
 82. Filing and disposition. — The current correspondence book will 
 be filed in the miscellaneous tray of the company field desk in rear 
 of the section headed " Horses." When correspondence books are 
 filled and no longer current they will be placed in the permanent 
 file. (Par. 209.) 
 
 DOCtTMENT FILE. 
 
 83. Purpose and contents. — The document file supplements the cor- 
 respondence book. It will contain the original documents or com- 
 munications, or legible copies thereof, together with originals or copies 
 of letters, indorsements, and telegrams sent or received relating to 
 the same. The file will also contain copies of letters, indorsements, or 
 telegrams originating in the company office. When the original of 
 any paper becomes available for file in place of a filed copy, the latter 
 will be replaced and destroyed. Any additional notations on the copy 
 must be noted on the original. 
 
 84. Filing papers. — a. The papers in the document file will be 
 numbered to correspond with the numbers of the items in the body 
 and index of the correspondence book, and will be filed accord- 
 ing to their serial number. When more than one paper pertaining to 
 the same item is placed on file the papers will be placed in an envelope. 
 If practicable, and the number of the item noted thereon. Papers 
 differently numbered or on a related matter may also be kept together 
 when desirable, but if so kept a reference slip must be inserted to 
 account for the paper's absence from its serial place. 
 
 b. The serial numbers in the document file will not be complete, 
 but whenever a paper is filed therein the abbreviation " Doc " will be 
 placed after the entry in the body of the correspondence book. 
 
 85. Eliminating obsolete items. — a. To prevent an accumulation 
 of unnecessary or obsolete " documents " in the file an annual inspec- 
 tion of the document file will be made by the company commander, 
 who will at such inspection eliminate from the file all items which 
 have become obsolete or unnecessary of retention for future reference. 
 Great care will be taken not to remove items relating to the history of 
 the organization or individuals, or matters of future value or records, 
 etc., which should be filed in the five year, or permanent, file. 
 
 b. When documents are eliminated from' the file the abbreviation 
 " Doc " in the body of correspondence book will be lined out and the 
 date and initial of the company commander inserted. (Par. 2096.) 
 
 86. Filing and disposition. — The current document file will be 
 filed with the current correspondence book in rear of the section 
 headed " Horses " in the miscellaneous tray. It should be kept in an 
 envelope or folder marked " Document file." After the annual inspec- 
 tion and elimination and at such other times as may be desirable, such 
 parts of the document file as have ceased to be of current importance 
 but are to be retained will be transferred to the permanent file, pref- 
 erably segregated by years in envelopes marked, e. g., " Document file, 
 1919, Nos. 104 to 156." These envelopes should be placed with the 
 closed correspondence book to which they pertain when it becomes a 
 part of the permanent file. (Par. 209.) 
 
44 COMPANY ADMINISTRATION. 
 
 COMPANY COUNCIL BOOK. 
 
 87. Contents. — The company council book will contain a record of — 
 c. Receipts and expenditures on account of the company fund, 
 6. Property purchased from the fund, 
 
 c. Monthly proceedings of company council of administration, 
 
 d. Inspection of the account by battalion, regimental, or post com- 
 mander required by Army Regulations. 
 
 88. The company fund. — ^The company fund, which consists of the 
 gross amounts of money received from all sources, is received by the 
 company commander and, with the concurrence of the company coun- 
 cil, is disbursed by him solely for the benefit of the company and 
 general comfort of the enlisted men thereof. (Par. 327, A. R.) 
 
 89. The company council of administration. — A meeting of the 
 company council will be held at the end of the month and whenever 
 the fund is to be transferred, all officers on duty with the company 
 attending, for the purpose of auditing the account, verifying the 
 cash and bank balances and completing the account. (Par. 317, A. R.) 
 The record of the company council of administration will be made 
 monthly even though there be but one officer present for duty with 
 the company, in which event he will make notation to that efEect 
 after his signature. 
 
 90. Inspections. — At least once each quarter, upon transfer of fund, 
 and whenever necessary, the fund account will be inspected by bat- 
 talion, regimental, or post commander. (Par. 328, A. R.) 
 
 91. Authorized expenditures. — The company fund is not Intended 
 for expenditure in the purchase of articles to facilitate the transac- 
 tion of business in a company. On the contrary, the legitimate and 
 proper application of this fund is in supplementing the articles fur- 
 nished by the supply departments for the purpose of increasing the 
 comfort, pleasure, contentment, and physical improvement of the 
 enlisted personnel of the organization. To accomplish this purpose, 
 disbursements of company funds are authorized; for all other pur- 
 poses they are unauthorized. (Par. 106, C. of O.) Funds accruing to 
 an organization as savings from the ration allowance will be used solely 
 for the purchase of food or refreshments (par. 1220, A. R.) ; therefore 
 it is necessary to keep the receipts and expenditures of " rations 
 savings " separate from those of " other funds " in the company council 
 book. 
 
 a. Seeds for post gardens may be purchased from company funds. 
 (Par. 343, A. R.) 
 
 h. The purchase of heavy lounging chairs, writing tables, card 
 tables, rugs, etc., to be placed in the company recreation room. Is 
 a proper expenditure from the company fund. (Op. J. A. G., Nov. 9, 
 1909.) 
 
 c. Purchase of intoxicating liquors from company fund is not author- 
 ized. (Bui. 8, W. D. 1916.) 
 
 d. Payment of man to look after pool table and payment for culti- 
 vating garden are authorized. (12240 O. I. G.) 
 
 e. Payment to room orderly or lavatory orderly is not authorized. 
 (15052-a O. I. G.) 
 
 f. Extra pay can not be paid to a statutory cook or mess sergeant, 
 but may be paid to ordinary enlisted men detailed for cook's duty. 
 (Bui. 47, W. D. 1916; par. 329, A. R.) 
 
COMPANY ADMINISTRATION. 46 
 
 g. Loaning of money from company fund is not permitted. 
 
 h. Final statements may be cashed from tlie company fund. (Par. 
 ISlfc). 
 
 i. The purchase of enamel ware and chopping bowls, when not 
 obtainable from the quartermaster, is authorized. 
 
 92. Instructions. — The following instructions for keeping and ad- 
 ministering the company fund will be followed : 
 
 a. All expenditures from the company fund for food supplies of the 
 authorized list of articles will be made through the quartermaster in 
 accordance with the provisions of paragraph 1220h, Army Regula- 
 tions, except when he is not able to supply them for immediate 
 necessity, in which case they may be secured as provided in paragraph 
 322, Army Regulations. (Par. 174e.) 
 
 ft. (1) An entry will be made for each receipt or expenditure. 
 EJntries will be numbered serially beginning with No. 1 for the first 
 entry for the month. Entries will be made in the account for the 
 month in which money is paid or received, regardless of the month or 
 date when the expense was incurred or the amount accrued. 
 
 (2) Entries for expenditures will give date of payment if different 
 from date of entry, to whom paid, for what, and the amount. 
 
 (3) Entries for receipts will give date of receipt if different from 
 that of entry, from whom, for what, for what period (in case of post 
 exchange dividends, etc.), and amount. 
 
 (4) When an itemized statement can not be secured or the state- 
 ment is not supported by itemized delivery slips, itemization will be 
 made in the entry. 
 
 (5) Entries, whenever practicable, will be made at the time of the 
 transaction and not left to accumulate until the end of the month. 
 
 c. There must be a voucher for all funds received and for all funds 
 expended. 
 
 (1) In case of receipts the voucher will be from the person or 
 organization paying the money. For example, when the company 
 pool collections are turned over to the company commander a voucher 
 of this tenor should accompany them : 
 
 Camp Bbadt, Md., June 30, 1919. 
 Turned over to Capt. Makion L. Jones, 65th Inf., fifty dollars 
 ($50.00), collections from the company pool table for June, 1919. 
 
 John C. Plumber, 
 Supply Sergeant, Co. " A ", 65th Infantry. 
 
 (2) In the case of expenditures the voucher will be from the person 
 or organization receiving the money, and will ordinarily consist of a 
 receipt accomplished on the statement of the account. Care should 
 be exercised that the receipt definitely indicates the amount paid. To 
 this end the amount should be in ink or indelible pencil and any 
 changes therein should be authenticated. Should there be a number 
 of separate transactions involved in a single statement they should 
 he shown separately thereon so that the items may be cheeked against 
 delivery slips, which may be destroyed following the audit by higher 
 authority. 
 
 (3) Should it not be practicable to secure the voucher as contem- 
 plated above it is the duty of the company commander to certify to 
 the receipt or expenditure, noting the circumstances. This certificate 
 is then used as a voucher. 
 
M COMPANY ADMINISTRATION. 
 
 (4) To facilitate inspection, vouchers for tlie current month will be 
 folded to fit an official envelope (being pasted on proper size paper 
 If necessary), and briefed at the top of the outer fold: 
 
 No. 6 
 
 .Tuly 10, 1919 
 
 $50.00 
 
 (5) The vouchers for each month mil be filed in order in an 
 
 envelope marlced " Vouchers 1 to , inclusive, company fund for 
 
 19__." 
 
 d. All changes and erasures iu the company council book or any 
 papers pertaining to it will be authenticated by the proper custodian's 
 initials. 
 
 93. Transfer of funi. — a. If an officer is to be absent from the 
 company for more than 10 days he will regularly transfer the com- 
 pany fund to his successor. If he is absent for more than 3 and less 
 than 11 days, memorandum receipt will be taken for the funda. 
 (Par 324, A. R.) 
 
 b. When the fund is transferred, a certificate of the following form 
 will be made on the next succeeding entry page of the council book: 
 
 Camp Beadt, Md., June SO, 1919. 
 I certify that to the best of my knowledge and belief the following 
 is a complete and accurate statement of this company fund on thla 
 date: [Here follows a list of all outstanding debts and obligations 
 payable from the company fund, all amounts due the company fund, 
 and all outstanding checks pertaining to the company fund not re- 
 ported by the bank ; or a statement that there are no outstanding debts, 
 amounts to be collected, or outstanding checks, as the case may be.] 
 
 Mauion L. Jones, 
 Captain, 65th Infantry. 
 
 c. Immediately following this certificate will be written the receipt 
 of the officer to whom the fund is transferred in the following form : 
 
 Camp Beady, Md., June 30, 1919. 
 Received from Capt. Marion L. Jones, 65th Infantry, fund of Com- 
 pany "A," 65th Inf., amounting to five hundred dollars ($500.00), as 
 follows : 
 
 In bank, $450.00. 
 In cash, $ 50.00. 
 
 NoEMAN A. Smith, 
 1st Lieut., 65th Infantry. 
 
 d. To transfer a company fund deposited in a bank, a letter of the 
 following tenor will be written to the cashier of the bank : 
 
 I have this date transferred the company fund of Company "A," 
 65th Infantry, to Lieut. Norman A. Smith, 65th Infantry, who will 
 from now on have authority to draw on the fund deposited in your 
 bank. His signature appears below. 
 
 (Signature of ofBcer receiving fund.) 
 
 Mabion L. Jones, 
 Captain, 65th Infantry, 
 
COMPANY ADMINISTRATION. 47 
 
 e. Only In exceptional circumstances should the fund in bank be 
 transferred by check, and when so transferred the number of the 
 check drawn should be shown in the receipt above as follows : " In 
 bank (transferred by check from company fund) $450.00." 
 
 f. Whenever a fund in bank is transferred a bank statement should 
 be secured to check the balanced account in the council book and 
 check book. 
 
 g. Should a transferring officer, in turning over a fund, fall to 
 accomplish the transfer as herein provided, the receiving officer will 
 decline to receive the fund until the commanding officer has been 
 notified and action by him directed. 
 
 94. Deposited in bank. — a. When placed in bank a company fund 
 will be deposited in the name of the company, for instance, " Com- 
 pany Fund, Company ' A,' 65th Infantry," and checks drawn against 
 the fund will be signed, for instance : " Company Fund, Company * A,' 
 65th Infantry : Makion L. Jones, Capt., 65th Inf., Custodian. 
 
 6. A bank statement will be secured at the end of each month and 
 checked against balances in council book and check book. The latter 
 will show on the stub the balance on hand after each check is drawn. 
 
 95. Property purchased. — Under heading of " Property purchased 
 
 from " in the front of the council book will be 
 
 listed property of permanent nature such as tools, athletic supplies, 
 etc., purchased from the company fund. 
 
 96. Filing.— o. The company council book, with current vouchers, 
 is filed in rear of the correspondence book and document file In the 
 miscellaneous tray. When filled and all monthly accounts recorded 
 therein have been inspected by the battalion, regimental, or post com- 
 mander and an inspector general, the balances will be transferred to 
 the new company council book and the completed book will be filed 
 in the five-year file. 
 
 h. After the fund has been subjected to the routine inspection of 
 the battalion or post commander, and after the Inspection by an 
 inspector general, the vouchers for the period may pass into the 
 possession of the officer who, as company commander, has been re- 
 sponsible for the receipts and expenditures accounted for in these 
 vouchers ; or, if he is absent, they may be destroyed or otherwise dis- 
 posed of as he may have directed. (Pars. 210 and 213c.) 
 
 COMPANY OEDEBS. 
 
 97. Contents. — Company orders publish — 
 
 a. The appointment and reduction of: First sergeants, mess ser- 
 geants, supply sergeants, stable sergeants (par. 273, A. R.) ; privates, 
 1st class, privates, chief mechanics, cooks, lance corporals, corporal 
 buglers, buglers, mechanics, saddlers, horseshoers, wagoners, chauf- 
 feurs, and clerks (pars. 14b and 184; par. 278, A. R.). 
 
 h. Administrative matters containing information or direction of 
 sufficient importance to be published in orders. 
 
 98. For detached company. — Company orders will be used to pub- 
 lish appointments or reductions when a company, absent from regi- 
 mental and battalion headquarters, has vacancies in its noncommis- 
 sioned personnel, in which case the company commander may, under 
 the provisions of paragraph 275, Army Regulations, make temporary 
 appointments subject to subsequent approval of higher authority. 
 
48 COMPANY ADMINISTRATION. 
 
 99. Form. — The usual form for a compfany order follows : 
 
 Obders, 1 Company " A ", 65th Infantby, 
 
 No. 15. J Camp Bbady, Md., July 31, 1918. 
 
 1. Cook Henry Smith is relieved as cook and returned to duty as 
 private. 
 
 2. Private, first class, James R. Brown is appointed cook, vice 
 Smith, relieved. 
 
 Mabion L. Jones, 
 Capt., 65th Inf., Comdg. 
 
 100. Filing. — Orders for each month will be filed in the " Re- 
 minder " with the month card to which they pertain for a period of one 
 year until the card reappears when they will be transferred to the 
 permanent file, being placed preferably in an enveloi^e marked e.g., 
 " Company Orders, 1919 ". Such memoranda as may be necessary to 
 supplement verbal orders in the company administration should be 
 similarly filed in a separate envelope, if of suflicient importance to 
 warrant retention. (Par. 215a (3).) 
 
 RECORD OF SMAIX-ABMS FIRING. 
 
 101. The components of the record. — The company target record 
 
 consists of — 
 
 a. The individual record of known-distance rifle firing for each 
 officer and enlisted man of the company who participates in rifle prac- 
 tice, Form No. 628, A. G. O. (par. 162), Form No. 304, A. G. O. (par. 
 144), or Form No. 410, A. G. O. (par. 153), according to whether the 
 officer or enlisted man fires special course C, the qualification course, 
 or special course A, as prescribed in the Small Arms Firing Manual. 
 (Par. 254 and App. II, S. A. F. M.) 
 
 b. The individual record of pistol firing for each officer and enlisted 
 man of the company who participates in pistol firing. Form No. 305, 
 A. G. O. (par. 145). 
 
 c. (1) Record of company instruction comlat practice (par. 222, 
 S. A. F. M.). 
 
 (2) Record of company combat practice (par. 226, S. A. F. M.). ,/■ 
 
 (3) Record of company proficiency tests (par. 234, S. A. F, M.). 
 
 d. (1) Copy of annual report of individual classification in rifls 
 practice, Form No. 307, A. G. O. (par. 146), except in companies of 
 Coast Artillery; or copy of annual report of individual classification 
 in firing under special course A, Form No. 409, A. G. O. (par. 152), in 
 companies of Coast Artillery (par. 255, S. A. F. M.). 
 
 (2) Copy of annual report of individual classification in pistol 
 practice. Form No. 308, A. G. O. (par. 147), for all armed with the 
 pistol (par. 255, S. A. F. M.). 
 
 e. Such other records and reports for special small arms as may be 
 required in the several services. 
 
 102. Filing and disposition. — a. During the regular practice sea- 
 son and until the reports referred to in paragraph lOld have been 
 rendered, the records enumerated in paragraph lOlo and b will be 
 kept in the personal possession of the company commander. (Pars. 
 254 and 255, S. A. F. M. ) 
 
 b. After the reports enumerated in paragraph lOld and e have been 
 rendered, the record will be filed in the tray containing the flve-year 
 file in front of the guide card " target record " in the following order : 
 
COMPANY ADMINISTRATION. 48 
 
 (1) Record of compauy instruction combat practice. (l*ar. 101c 
 
 (1).) 
 
 (2) Record of company combat practice. (Par. I01c(2).) 
 
 (3) Record of company proficiency tests. (Par. 101c(3).) 
 
 (4) Copy of annual report of Individual classification in rifle prac- 
 tice, Form No. 307 or 409, A. G. O. (Par. lOld(l).) 
 
 (5) Copy of annual report of individual classification In pistol 
 practice, Form No. SOS, A. G. O. (Par. 101d(2).) 
 
 (6) Individual records of known-distance rifle firing, Form No. 628, 
 A. G. O., Form No. 304, A. G. O., or Form No. 410, A. G. O., In alpha- 
 betical order of names. (Par. 101a.) 
 
 (7) Individual records of pistol firing, Form No. 305, A. G. O., In 
 alphabetical order of names (Par. 1016.) 
 
 (8) Retained records for special small arms. 
 
 c. (1) In the case of an enlisted man the scores in record practic. 
 with the rifle in special course C, the qualification course, or specia. 
 course A, the scores in record practice with the pistol and the final 
 qualification, if any, will be transcribed to the service record under 
 the supervision of the company commander. When the soldier is dis- 
 charged, furloughed to the reserve, or transferred to another organi- 
 ziation, his individual target record may be given to him, if available, 
 or destroyed thereafter. In case of death or desertion the individual 
 target record will be destroyed. (Pars. 144, 145.) 
 
 (2) After completion of the reports referred to in paragraph 101, 
 the individual records of officers will be transmitted to them. 
 
 (3) The records prescribed in paragraph 101c and d will be filed 
 as prescribed in subparagraph b until new records are prepared when 
 the old records will be transferred to the first year of the five-year 
 file. (Pars. 213, 214.) 
 
 130207—19 1 
 
 ^ed. 
 
Section VII. 
 INDIVIDUAL RECORDS. 
 
 SBHTICB aiDCOBD. 
 
 Paragraph. 
 
 Opening of service record 103 
 
 Forwarding to first station 104 
 
 Transmission to company 105 
 
 Soldiers transferred or detached 106 
 
 Data to be included in Indorsements 107 
 
 Disposition of service record of a soldier discharged, etc 108 
 
 Temporary service record 109 
 
 Procedure In case of lost service record 110 
 
 Changes in entries HI 
 
 Additional space for entries 112 
 
 Initialing entries 113 
 
 Extract from service record, Form No. 29a, A. G. O 114 
 
 Decorations, service medals, and citations 115 
 
 Allotments and insurance 118 
 
 Old form for service record 117 
 
 Filing 118 
 
 BXTBACT FEOM SBEVICB EECORD. 
 
 Function liy 
 
 Filing 120 
 
 INDIVIDUAL EQUIPMENT RECOEID. 
 
 Class of property entered 121 
 
 Entries 122 
 
 For property issued 122a 
 
 For property turned in 122b 
 
 Lost or damaged property 123 
 
 Transferring to new record 124 
 
 Transfer or detachment 125 
 
 Desertion 126 
 
 Discharge, furlough to reserve, or retirement 127 
 
 Death 128 
 
 Discharge other than honorable 129 
 
 Filing 130 
 
 SEBVICK EECOBD. 
 
 108. Opening of seryice record. — The service record, Form No. 29, 
 A. G. O., will be opened by the officer who completes the enlistment 
 paper. This officer will fill in the " Name," " Army serial number," 
 " Company and regiment or arm or corps or department for which 
 enlisted," " Descriptive list," " Prior service," " Educational qualifica- 
 tions," " Occupational qualifications," " Allotments and Insurance," 
 and " Current enlistment," down to but not including the line " As- 
 signed to " Other data required by the printed 
 
 headings or these instructions will be added from time to time aa 
 50 
 
COMPANY ADMINISTRATION. $$ 
 
 occasion arises, care being taken to make the record complete and 
 up-to-date at all times. 
 
 104. Forwarding to first station. — When recruits are sent from a 
 recruiting depot, depot brigade, or other mobilization point, to a post, 
 camp, or regiment for assignment to an organization, the first in- 
 dorsement on the service records will be filled out by the commanders 
 of the recruit or training companies, or by the personnel adjutant or 
 recruiting officer if the recruits have not been assigned or attached 
 to a recruit or training company. The service records will be turned 
 over to the officer, or noncommissioned officer or other enlisted man, 
 In command of the detachment. lu case of a recruit traveling alone 
 the service record will be forwarded by mail, or when the mail service 
 can not be depended upon, the service record will be placed in a 
 sealed envelope with the pay card and any other essential papers and 
 given to the soldier. 
 
 105. Transmission to company. — a. Upon receipt of the service 
 record at a post, camp, or regiment, the personnel adjutant will com- 
 plete the notation of assignment under the heading " Current enlist- 
 ment" and transmit the service records vnthont indorsement to the 
 company or detachment to which the men are assigned. 
 
 6. The company commander will note under " Remarks," page 10, 
 the date of the soldier's joining the company. 
 
 106. Soldiers transferred or detached. — When a soldier is trans- 
 ferred or detached from his company, the company conmiander will 
 fill out the next blank indorsement on the service record and transmit 
 the record with the individual equipment record to the new company 
 or detachment commander in the manner prescribed in paragraph 
 104. Subsequent indorsements will be filled out as the changes of 
 station or status of the soldier require, the original service record 
 thus following the soldier until he is separated from active service. 
 (Par. 108.) Before forwarding the service record the company com- 
 mander will prepare an extract thereof on Form No. 29a, A. G. O., 
 for file with the records of the organization. (Pars. 114, 119, 120.) 
 
 107. Data to be included in indorsements. — Each indorsement 
 will give the reason for the soldier's change of station or status, and 
 his character, and will contain a full statement of his accounts at 
 the time, exclusive of allotments and insurance. (Par. 116.) Under 
 the heading " Due United States " will be noted all authorized 
 stoppages for loss of or damage to Government property or supplies; 
 amounts due on account of partial payments, overpayments, post ex- 
 change, post laundry, tailor, company fund, transportation or sub- 
 sistence, and stoppages, including detained pay, under sentence of 
 court-martial, and on account of absence without leave (par. 192), 
 absence from duty because of disease resulting from the soldier's own 
 intemperate use of drugs or alcoholic liquor or other misconduct 
 (par. 24&), etc.; in short, all information required to be entered on 
 pay rolls except allotments and insurance will be incoi'porated in the 
 indorsement on the service record. The wording of the indorsement 
 under " Due United States " will conform to model remarks for such 
 rolls prescribed by the War Department. 
 
 108. Disposition of service record of a soldier discharg-ed, etc. — 
 a. When a soldier ia separated from active service, Ills service record 
 wiU be disposed of as hereinafter prescribed : 
 
a COMPANY ADMINISTEATION, 
 
 (1) /» case of discharge, (par. 194) forwarded to The Adjutant 
 General of the Army by final indorsement. 
 
 (2) In case of furlough to the reserve (par. 194), forwarded by 
 indorsement to the officer charged with keeping the record of the sol- 
 dier as a reservist. (Par. 13, R. R. A. R., 1916.) When the reservist 
 Is discharged or otherwise separated from the service, his service 
 record will be forwarded to The Adjutant General of the Army by 
 final indorsement. 
 
 (3) In case of death (par, 195), forwarded to The Adjutant Gen- 
 eral of the Army by final indorsement. 
 
 (4) In case of retirement (par. 196), forwarded to The Adjutant 
 General of the Army by final indorsement. 
 
 (5) In case of desertion (par. 197), forwarded to The Adjutant 
 General of the Army by indorsement. 
 
 (6) In case of sentence to dishonorable discharge the execution of 
 which is suspended, forwarded by indorsement to the officer charged 
 with keeping the records of general prisoners at the place where the 
 man is to be confined. (Par. 194d(10).) 
 
 b. In any case mentioned above, the service record will be accom- 
 panied by the pay card and individual equipment record of the sol- 
 dier ; in the case of a retired soldier a " record of payment of retired 
 enlisted man " ( Form No. 94, A. G. O. ) will also be forwarded with 
 the service record. (Par. 196; par. 135, A. R.) 
 
 c. Where there is constructive delivery of the discharge certificate 
 notation thereof will be made on the service record under " Remarks." 
 (Par. 157& ; par. 152, A. R.) 
 
 d. If a soldier is detached from his company at the time he is sepa- 
 rated from active service, an extract from his service record will be 
 prepared and forwarded to his company commander. (Pars. 114 
 and 119). 
 
 109. Temporary service record. — When an enlisted man is trans- 
 ferred, assigned, or attached to a company or detachment, and is again 
 transferred or detached before the service record lias been received 
 from his previous company or detachment commander, a temporary 
 service record will be prepared from the available data and for- 
 warded to the new company or detachment commander for use until 
 the original or a new record (par. 110) is received, when the tem- 
 porary service record will be checked with the original or new service 
 record and additional data on the temporary service record tran- 
 scribed to the original ; after which the temporary service record will 
 be filed in the five-year file. (Pars. 205e and 213.) Temporary 
 service records will be marked " Temporary " on the cover by the 
 officers starting them. 
 
 110. Procedure in case of lost service record. — In the event that 
 a service record is lost, immediate effort will be made to trace it 
 through the commanding officer of the company or detachment with 
 which the man last served. If not found within a reasonable time, a 
 report of the fact will be made to The Adjutant General of the Army, 
 who will start a new service record, and transmit it to the recruiting 
 depot, depot brigade, or other mobilization point at which the soldier 
 was enlisted or to which he was sent upon induction into service. 
 The new record will then be forwarded in turn to the commanding offi- 
 cers of the companies with which the soldier has served during his 
 
COMPANY ADMINISTRATION. ^l8 
 
 current enlistment, each commanding officer repeating the indorse- 
 ment required by paragraph 106 and making appropriate entries In 
 the body of the record. Pending receipt of the new service record 
 the soldier's pay and duty status will be determined from the data 
 shown on his pay card, the last pay roll on which his name appears, 
 and from other records of the company or detachment with which he 
 last served. 
 
 111. Changes in entries. — Erasures of entries on service records 
 are prohibited. All eliminations of original entries will be made by 
 drawing lines through the entries. Each change will be duly authen- 
 ticated by the initials of the officer making it. 
 
 112. Additional space for entries. — In case the space under any 
 heading, except deposits, allotments, and insurance, in the body of 
 the record proves insufficient, the entry will be continued under " Re- 
 marks." If this space proves insufficient, additional sheets for re- 
 marks may be pasted to the top of page 10. If the space for allot- 
 ments and insurance is insutlicient, opposite space under deposits will 
 be taken. If the space for deposits is insufficient, additional sheets 
 will be securely pasted at the top of the page, as indicated by foot- 
 note in service record. If the space for showing change of station or 
 status in an indorsement is insufficient, the entry will be continued 
 under the heading " Due United States." One indorsement may, if 
 necessary, occupy the space allotted to two. If there be more than 12 
 indorsements, an additional sheet veill be securely pasted at the top 
 of page 17. as indicated by footnote thereon. Under no circumstances 
 will sheets or slips of paper be pasted or attached to a service record 
 except as provided in these regulations. 
 
 113. Initialing entries. — Each entry under " Military record " on 
 pages 5, 6, 8, and 9, will be initialed by the recruiting officer, per- 
 sonnel adjutant, or company or detachment commander, as the case 
 may be. The entries under " Military record " on page 7 will not be 
 initialed. Where there are no data of record relating to the printed 
 heading, the space under that heading will be left blank. Negative 
 entries, sucli as " None," " Nothing," etc., will not be made in any 
 part of the form except as required for street and house number and 
 indorsement. 
 
 114. Extract from serrice record, Form No. 29a, A. G. 0. — Each 
 company and detachment commander forwarding the service record 
 will prepare an extract thereof on Form No. 29a, A. G. O., for file with 
 the records of the company or detachment. (Pars. 104, 106, 108, and 
 119.) 
 
 If a soldier is detached from his company or detachment at the 
 time of his discharge, furlough to the reserve, retirement, death, 
 desertion, or transfer to another organization, the extract from 
 service record will be prepared in duplicate and a copy furnished 
 without delay to the commander of the company or detachment to 
 which the soldier belonged. (Par. 119c.) 
 
 115. Decorations, service medals, and citations. — The award of 
 decorations, service medals, citations, and foreign decorations will be 
 recorded on page 6. 
 
 a. In the case of service medals the character and number will 
 be noted. 
 
 6. In the case of citations and decorations the character and au- 
 thority will be noted. 
 
64 COMPANY ADMIIHSTRATION. 
 
 116. Allotments and insurance. — In case of change or discontinu- 
 ance of any allotment, notation thereof will be made following the 
 allotment. 
 
 See paragraphs IBd and f, 21, and 82c, Special Regulations No. 72, 
 with reference to recording on service record data relative to insur- 
 ance; and paragraph 16, Special Regulations No. 72, for notation in 
 case of change of beneficiary. Cir. No. 498, W. D., 1919, provides for 
 the conversion of war risk insurance (term insurance) into Govern- 
 ment converted insurance, and the necessary entries on service record, 
 pay roll, and pay card. 
 
 The amount of monthly premium for Government term insurance. 
 In accordance with tables of rates, changes on July 1 of each year 
 succeeding the first full year of insurance, and not on the anniversary 
 of the date the insurance was taken out. 
 
 117. Old form for serrice record. — The following Instructions will 
 govern when the old form for service record, prior to 1919 edition, 
 is used. 
 
 o. The soldier's Army serial number will be entered after his name 
 on the first page. 
 
 &. The sheet between pages 2 and 3 for report of assignment will be 
 detached and destroyed, as its use is no longer required. 
 
 0. When a service medal or citation is issued to a soldier, the issue 
 will be recorded as provided in paragraph 115, but in the space pro- 
 vided for "Certificate of merit" (p. 4), which words will be 
 stricken out. 
 
 d. War risk allotments will be entered in the space provided for 
 "Gratuitous issues of clothing" (p. 7), the notation being made on 
 separate lines, as follows : 
 
 Class A allotment, $ per mo. 
 
 Class B allotment. Form 1-B, $ per mo. 
 
 (Note. — Leave space for notation of change or discontinuance in each case.) 
 
 e. Government insurance, both term and converted, and allotments 
 therefor, will be entered in the space provided for " Clothing Settle- 
 ments" (p. 7), or other adjacent available space, the notation being 
 made in accordance with paragraph 116. 
 
 f. The insert for service record and paster for service record will be 
 filled out and attached as required by instructions thereon. 
 
 g. Remarks may be extended to the space provided for " Clothing 
 account" (p. 6). If this space proves insufficient, additional sheets 
 may be pasted to the bottom of page 6. 
 
 118. Filing. — a. Service records are filed in the service record tray 
 of the company field desk (par. 203) in the order in which the names 
 of the soldiers appear on the duty roster, pay rolls, and monthly roster 
 of troops. The guide card " Noncommissioned officers " is placed in 
 rear of the service records of the sergeants and corporals, the guide 
 card " Mechanics " in rear of the records of the buglers, cooks, and 
 mechanics, and the guide cards " Privates, first class ", and " Pri- 
 vates " in rear of the service records of privates, first class, and pri- 
 vates, respectively. 
 
 b. When a soldier is temporarily absent from his company on 
 account of sickness, confinement, or detached service, and his service 
 record has been forwarded by indorsement to his new commanding 
 officer, the extract from the service record wiU be filed in the tray in 
 place of the service record. (Pars. 119a, 1206,. and 203.) 
 
COMPANY ADMINISTRATION. M 
 
 EXTRACT FBOM SEBVICE BECOBD. 
 
 IIJ. Function.— o. The extract from the service record, Form No. 
 29o. A. G. O., replaces the service record of the soldier In the com- 
 pany files when he is discharged (par. 194), retired (par. 196), fur- 
 loughed to the reserve (par. 194), or transferred (par. 186) ; dies 
 (par. 195), or deserts (par. 197); or is absent sick (par. 188), on 
 detached service (par. 190), or absent in confinement (par. 189). 
 
 b. The extract will be prepared at the same time as the indorse- 
 ment by which the service record is forwarded and will show the new 
 station or status of the soldier, his character, and a complete state- 
 ment of his accounts at the date, including statement as to the date 
 to which the soldier was last paid in full. (Pars. 104, 106, 108, and 
 114.) 
 
 c. When a soldier is discharged, furloughed to the reserve, trans- 
 ferred to another organization, or is otherwise separated from his 
 company while absent therefrom, the officer who is then the custo- 
 dian of the soldier's service record will also furnish the former com- 
 pany commander with an extract from the service record for file with 
 the company records, on Form No. 29a, A. G. O. (Pars. 114 and 
 194c?.) 
 
 When a soldier is so separated from his organization while absent 
 therefrom, there vsill be entered after the words " This soldier " on 
 Form No. 29a, A. G. O., the authority or reason for such separation, 
 e. g. " was transferred to Co. G., 65th Inf. per S. 0. No. 24, HQ. S. 
 Dept." or " died at Gen. Hosp. No. 21, April 3, 1919 " or " was retired 
 per S. O. No. 132, W. D. 1919." 
 
 120. Filingr. — a. When the soldier is separated from the company 
 by reason of discharge, furlough to the reserve, retirement, death or 
 desertion, the extract is filed in rear of the service records of privates 
 In the tray of the company field desk until the company roster of 
 troops for the month in which the separation occurred is received 
 from the personnel adjutant ; or, if the company prepares its own 
 roster of troops as contemplated in paragraph 366, it will be so filed 
 until the roster is prepared for the month in which the separation 
 occurs. If there is more than one separation, described above, from 
 the company during the month, the extracts will be filed In the same 
 order as the service records were filed in the tray. When the com- 
 pany roster of troops for the month in which the separation oc- 
 curred has been received from the personnel adjutant, or when the 
 new roster has been prepared as contemplated in paragraph 36&, 
 the extracts will be transferred to the alphabetical section of the 
 permanent file and will be permanently preserved. (Par. 114.) 
 
 &. If the soldier is absent from the company by reason of sickness, 
 detached service, or confinement, and his service record has been for- 
 warded to his new commanding ofl!icer, the extract from his service 
 record will be filed In the place from which his service record has 
 been removed. When the soldier rejoins the company and his service 
 record is returned, the extract should be checked with the service 
 record and may then be destroyed after additional data thereon have 
 been recorded on the service record. 
 
56 COMPANY ADMINISTRATION. 
 
 INDIVIDUAI, EQUIPMENT BECOBD. 
 
 121. Class of property entered. — All property of "any class issued 
 to au enlisted man for his individual use, expendable articles ex- 
 cepted, will be entered on his individual equipment record, Form No. 
 637, A. G. O., under proper headings. 
 
 122. Entries— 
 
 a. For property issued. — (1) The following articles of equipment 
 issued to an enlisted man will be entered on his individual equipment 
 record only, and not on the property loan record ; they will be dropped 
 from all other property records: 
 
 (a) Equipment A and B, expendable articles excepted. Table I, 
 Tables of Basic Allowances. (Cir. No. 377, W. D., 1919.) 
 
 (b) The following items of Equipment A and B, Table II, Tables of 
 Basic Allowances: Meat cans, knives, forks, spoons, cups, canteens 
 and covers, condiment cans, haversacks, pack carriers, pistol or car- 
 tridge belts. 
 
 All other articles issued to an enlisted man, expendable articles ex- 
 cepted, will be accounted for both on his individual equipment record 
 and in the totals of the organization property loan records. The title 
 to all property remains in the United States, and the soldier must 
 produce the property charged to him when requested to do so by 
 proper authority. (Pars. 64c, 73, 74, and 176c (3).) 
 
 (2) Property issued to a soldier, expendable property excepted, will 
 be entered in one of the columns of the individual equipment record 
 under the heading " Issued," and the date of the issue will be in- 
 dicated by figures on the date line in the proper columns thus, 
 " 7/2/lS." The issue will be attested by the initials of the witnessing 
 officer. The receipt of the property by the soldier will be acknowl- 
 edged in all cases by his initials at the foot of the column — for cloth- 
 ing on the line immediately above the line " OfBcer's initials," and for 
 equipment on the line " Soldier's initials." 
 
 (3) The witnessing officer will draw a line through each blank 
 space in the column under the particular class of property which is 
 involved. If two or more blank spaces appear together, a continuous 
 vertical line will be used, but if only one blank space is to be can- 
 celed a horizontal Line will be used instead of the vertical line. 
 
 (4) It ia neither necessary nor desirable to have a "balance" 
 column after each issue. 
 
 (5) When clothing is first issued to the soldier the sizes that have 
 been determined to be the proper ones will be entered in the column 
 headed " Sizes." (Par. 73a; par. 11.5S, A. R. ; par. 91, C. of O.) 
 
 &. For property turned in. — (1) When property is turned in or 
 otherwise accounted for the items will be dropped from the individual 
 equipment record or property loan record, or both, the action being 
 supported by receiving reports, shipping tickets, reports of survey, 
 I. & I. reports, or statement of charges, as vouchers. (Pars. 175&, 
 176f, 142, 178, and 160.) 
 
 (2) The items will be entered in a column under the heading 
 " Turned in," the column being completed and initialed by the officer 
 who received the articles turned in or who enters on statement of 
 charges the articles lost, damaged, or destroyed. 
 
 (3) No record will be made of a transaction when an article is 
 dropped and replaced by a like article at the same time on a requisi- 
 
COMPANY ADMINISTRATION. 67 
 
 tlon stamped " Exchanfred " (pars. 67 and 176d), or when the article 
 is turned in temporarily for repair or renovation. The shipping ticket 
 covering the transaction will be filed as in the case of other shipping 
 tickets. (Pars. 117, 678, 68o-<387, 681-0, A. R. ; S. R. No. 77.) 
 
 123. Lost or damaged property. — In the event of loss or damage 
 to property for which the soldier is responsible, either it will be listed 
 on a statement of charges for stoppage against his pay (par. 160), 
 with or without survey, according to the circumstances and his admis- 
 sion or denial of responsibility for the loss or damage (par. 142), or 
 upon approved report of survey he may be relieved from responsibility 
 therein. In either event the articles will be dropped from his indi- 
 vidual equipment record, and from the property loan record if they 
 appear thereon. The statement of charges or approved report of 
 survey will constitute a voucher to the individual equipment record or 
 the property loan record, or both. 
 
 124. Transferring to new record. — When a soldier's individual 
 equipment record is filled the account will be transferred to a new 
 Form No. 637, A. G. O. For this purpose a balance will be struck 
 between the total issued and total turned in of all articles as shown 
 by his old record, and the " Issued " and " Turned in " columns thus 
 balanced will be marked " Canceled." The remaining articles will be 
 transferred to the first " Issued " column of the new form. This 
 column will be headed " I'orward " and will be completed and initialed 
 by the witnessing oflScer as prescribed by paragraph 122a (2). All the 
 " Issued " columns on a new record showing account of articles 
 brought forward from the old record will be initialed by the soldier — 
 for clothing on the line immediately above the line " Ofiicer's initials," 
 and for equipment on the line " Soldier's initials." The old record 
 thus canceled will then be filed with the new individual equipment 
 record until the next inspection by the auditor, after which the can- 
 celed record and any vouchers pertaining to it may be destroyed. 
 (Pars. 71 and 75.) 
 
 125. Transfer or detachment. — a. When a soldier is transferred or 
 detached from his company the articles which the soldier is to carry 
 with him (par. 122a), together with any missing articles of equipment 
 for which he is indebted to the United States, will be entered in the 
 first unused " Issued " column, which will bear the date of his change 
 of status. Other articles for which he is responsible will be entered 
 in the first unused " Turned in " column upon being turned in. This 
 column will also bear the date of his change of status. Both " Issued " 
 and " Turned in " columns will be initialed by the witnessing officer. 
 The column showing the articles of clothing which the soldier is to 
 take with him will be initialed by the soldier as provided in paragraph 
 124. Any other articles of equipment which the soldier takes with 
 him, including missing articles for which he is indebted to the United 
 States, will be recorded in a new " Isfsued " column under the proper 
 heading as provided above in case of clothing. This column will be 
 initialed as prescribed in paragraph 124. (Par. 681-0, A. R.) 
 
 &. Articles of equipment which the soldier is ordered to take with 
 him, other than clothing and equipment designated for his retention 
 upon transfer by equipment tables (Cir. No. 377, W. D., 1919), will be 
 entered upon a shipping ticket in duplicate and the receipt of the sol- 
 dier obtained on both copies. One copy will be sent to the new station 
 of the soldier with his equipment record ; the original will be retained 
 
58 COMPANY ADMINISTRATION. 
 
 as a voucher to the property loan record from which the articles 
 other than clothing and individual equipment designated for retention 
 by the soldier upon transfer are to be dropped. In case of the trans- 
 fer of several men, the articles of equipment described in this para- 
 graph will be listed separately on the same shipping ticket, the receipt 
 of each soldier being secured beneath the articles for which he is 
 responsible. (Par. 176/.) 
 
 c. The individual equipment record will be forwarded with the 
 service record to the soldier's new commanding officer. 
 
 d. When a soldier enters a hospital, entry will be made in pencil in 
 a vacant " Turned in " column of his individual equipment record of 
 the articles of public property collected and turned in to the supply 
 sergeant. (Par. 188c.) Upon his return from hospital, the articles 
 will be returned to him and the pencil notation erased from the indi- 
 vidual equipment record. 
 
 126. Desertion. — a. When a soldier is dropped as a deserter, all 
 articles of property for which he was responsible and which were 
 turned in to the supply sergeant at the time the soldier absented him- 
 self (par. 192c?) will be credited upon his individual equipment 
 record. Any shortage in or damage to property for which the soldier 
 was responsible, as determined by survey, will be charged against 
 him on a statement of charges. (Par. 160a (3).) The charges will 
 be entered upon the statement of charges, which will be sent to the 
 personnel adjutant. Upon its return, the articles thus accounted for, 
 in addition to the articles already accounted for, will be dropped in 
 the final " Turned in " column of the individual equipment record. 
 This column vdll bear the date of the action and will be initialed by 
 the officer, who will cancel all other columns. The total amount 
 charged will be entered upon the retained extract from service record. 
 
 h. The articles of clothing and equipment left by the deserter will 
 be turned in to the supply officer as provided in paragraph 61b (4). 
 
 c. The individual equipment record will be forwarded with the 
 service record to The Adjutant General of the Army. The vouchers 
 to the individual equipment record may be destroyed following the 
 visit of the auditor. (Par. 71.) 
 
 127. Discharge, furlough to reserve, or retirement.— a. When a 
 soldier is honorably discharged, furloughed to the reserve, or retired, 
 the articles of clothing and equipment given to the soldier upon his 
 discharge or furlough to the reserve (Cir. No. 166, W. D., 1919), or 
 loaned to him upon his retirement (Cir. No. 174, W. D., 1919) wiU 
 be new, reclaimed, or serviceable. In the case of a soldier to be dis- 
 charged, a specific statement to the efEect that the clothing furnished 
 came within a particular one of these classifications will be written 
 or stamped upon the individual equipment record and signed by the 
 company commander. If necessary, a new issue will be made to ac- 
 complish the proper clothing of the soldier before the time of his 
 separation from the service. 
 
 b. The articles furnished the soldier upon his separation from active 
 service will be entered in an " Issued " column bearing the date of 
 such separation. The balance of property for which he was respon- 
 sible, including missing articles, if any, will be dropped by entering 
 in a " Turned in " column bearing the date of his separation from 
 service. Missing articles will be accounted for by statement of 
 charges or approved report of survey. All columns other than the 
 
COMPANY ADMINISTRATION. W 
 
 two last mentioned will be canceled as provided for In case of a man 
 transferred. 
 
 c. The following certificate will be written or stamped upon the 
 Individual equipment record In the case of a soldier to be discharged: 
 
 " I certify that I have received to take to my home all of the items 
 listed in the ' Issued ' column bearing the date of my discharge." 
 
 This certificate will be signed by the soldier. If space is not af- 
 forded on page 1, page 2 may be utilized. , 
 
 d. The individual equipment record will be forwarded with the 
 service record to the officer charged with keeping the latter, i. e., to 
 The Adjutant General of the Army, in case of the soldier discharged or 
 retired, and in the case of reservists to the department commander of 
 the department in which the reservist is domiciled. (Par. 1165, A. R.) 
 
 128. Death. — When a soldier dies, clothing prescribed for burial 
 will be selected from that in his possession, bein? supplemented if 
 necessary by further issue on individual clothing slip as provided in 
 paragraph 1158, Army Regulations. The slip wiU contain the word 
 "Deceased" after the soldier's name. Articles so drawn will be 
 entered in the next blank " Issued " column on the individual equip- 
 ment record. The clothing used for burial will be listed in a " Turned 
 In " column marked " For burial." The articles of clothing which are 
 missing will be noted in another column marked " Missing." All other 
 public property charged under " Issued " will be entered in the next 
 blank " Turned in " column if available for turning in. The value 
 of clothing unaccounted for after the death of the soldier will not be 
 charged against him on final statement in the absence of positive 
 evidence of carelessness. (Ops. J. A. G., 242.6, Sept. 6, 1918.) Each 
 of these newly used columns will be dated and initialed by the 
 company commander. All missing articles for which the deceased 
 was responsible other than clothing, as noted above, will be listed on 
 the statement of charges for stoppage against his accrued pay. The 
 total charge will be noted on the extract from service record. The 
 Items charged will be dropped from the individual equipment record 
 or the property loan record, or both. All columns other than those 
 showing clothing used for burial, missing clothing, and the final 
 " Turned in " column will be canceled. The individual equipment 
 record thus closed will be forwarded with the service record to The 
 Adjutant General of the Army. (Pars. 681-0 and 1173, A. R.) 
 
 129. Discharge other than honorable. — When a soldier is dis- 
 charged otherwise than honorably (par. 181/(1)), all uniform outer 
 clothing in his possession will be retained for military use. Ordi- 
 narily, civilian outer clothing will be issued to him in its stead by the 
 quartermaster. (Par. 1165, A. R.) With this exception his individual 
 equipment record will be closed In the same manner as provided for 
 In the case of a soldier honorably discharged. 
 
 130. Filing. — The individual equipment records will be filed In 
 alphabetical order by grades, as In the case of the service records, in 
 the loose-leaf binder provided. The file will be kept In the right upper 
 section of the top of the field desk. (Par. 212.) 
 
SECTION VIII. 
 BLANK FORMS. 
 
 [NOTB. — The prefixed asterisk indicates that Instructions for the preparation 
 
 and use of the form are embodied elsewhere, and that only reference to the 
 pertinent paragraphs is made In this section.] 
 
 Paragraph. 
 
 Purpose of section relating to blank forms 131 
 
 The Adjutant Gbnbeal'b Officb. 
 
 Notification of discharge, Form No. 3, A. G. 132 
 
 Certificate of dieabillty for discharge, Form No. 17, A. G. O 133 
 
 • Field return. Form No. 26, A. G. O 134 
 
 • Service record. Form No. 29, A. G. O 135 
 
 • Extract from service record, Form No. 29a, A. G. O 136 
 
 • Company return. Form No. 30, A. G. O 137 
 
 Inventory of effects, Form No. 34, A. G. O 138 
 
 Furlough, Form No. 66, A. G. O 139 
 
 • Descriptive list of deserter, Form No. 95, A. G. O 140 
 
 • Warrant, noncommissioned officer's. Form No. 152, A. G. O 141 
 
 Report of survey. Form No. 196, A. G. O 142 
 
 • Descriptive card of public animals. Form No. 277, A. G. O 143 
 
 Record of known-distance rifle firing (individual), Form No. 304, A. G. O. 144 
 
 Record of pistol firing (individual), Form No. 305, A. G. O 145 
 
 Report of individual classification In rifle practice, Form No. 307, 
 
 A. G. O 146 
 
 Report of individual classification in pistol practice. Form No. 308, 
 
 A. G. O 147 
 
 • Company morning report, Form No. 332, A. G. O 148 
 
 • Headquarters company morning report, Form No. 333, A. G. O 149 
 
 • Daily sick report, Form No. 339, A. G. O 150 
 
 • Duty roster. Form No. 342, A. G. O 151 
 
 Report of individual classification of firing under special course A, 
 
 Form No. 409, A. G. O 152 
 
 Record of known-distance rifle firing (individual), special course A, 
 
 Form No. 410, A. G. O 153 
 
 Report of death, Form No. 415, A. G. O 154 
 
 Certificate of furlough to the reserve. Form No. 437, A. G. O 155 
 
 Application for retirement, Form No. 468, A. G. O 156 
 
 Discharge certificate. Form No. 525, No. 526, and No. 527, A. G. O 157 
 
 Report of furlough to the reserve. Form No. 559, A. G. O 158 
 
 Charge sheet. Form No. 594, A. G. O 159 
 
 Statement of charges, Form No. 602, A. G. O 160 
 
 Record card of enlisted man of staff corps or department, Form No. 
 
 627, A. G. O 161 
 
 Score card known-distance rifle practice, special course C, Form No. 628, 
 
 A. G. O 162 
 
 • Individual equipment record. Form No. 637, A. G. O 163 
 
 • Pay card. Form No. 644, A. G. O 164 
 
 • War diary. Form No. 660, A. G. O 165 
 
 • Correspondence book, Form No. 662, A. G. O 166 
 
 Roster of troops. Form No. 703, A. G. O 36 
 
 QUAETEEMASTEE COEPS. 
 
 Advice of soldier's deposits, Q. M. C. Form No. 8a 167 
 
 Soldier's allotment, Q. M. C. Form No. 38 168 
 
 Discontinuance of class E allotment, Q. M. C. Form No. 39 169 
 
 Soldier's deposit book, Q. M. C. Form No. 41 170 
 
 •Individual clothing slip, Q. M. C. Form No. 165 171 
 
 •Company council book, Q. M. C. Form No. 452 172 
 
 60 
 
COMPAirr ADMINISTRATION. ft 
 
 PUBCHASB AND STOSAGB. 
 
 Requisition, P. and S. Form No. 160 173 
 
 Ration return. P. and S. Form No. 223 174 
 
 Receiving report, P. and S. Form No. 257 175 
 
 Shipping ticket, P. and S. Form No. 260 176 
 
 •Property loan record, P. and S. Form No. 2G3B 177 
 
 iNSPECTOR GENERAL'S DEl'AKTMBNT. 
 
 Inventory and Inspection report, Form No. 1, I. G. D 178 
 
 TPAE DBPABTMKNT. 
 
 •Pay roll of enlisted men, first sheet, W. D. Form No. 366 179 
 
 *Pay roll of enlisted men, follow sheet, W. D. Form No. 366a 180 
 
 Final statement, W. D. Form No. 370 181 
 
 181. Purpose of section relating to blank forms. — ^This section 
 provides a list of the blank forms used in company administration 
 arranged in numerical sequence in each of the several classes, The 
 Adjutant General's Office, Quartermaster Corps, Purchase and Stor- 
 age, Inspector General's Department, and War Department. The 
 designation, purpose, and instructions for preparation and use in the 
 company are given for each form ; or in the event that such instruc- 
 tion has been embodied elsewhere, reference is made to the pertinent 
 paragraphs. Forms so treated are indicated in the table of contents 
 of the section by a prefixed asterisk. The instructions for the forms 
 other than those of The Adjutant General's Office are limited to such 
 as apply to preparation and handling of the forms in the company, 
 together with such information of their course outside the company 
 as should be knovm to the company commander. 
 
 132. Notification of discharge, Form No. 3, A. G. 0.— o. The noti- 
 fication of discharge is prepared only when an enlisted man is dis- 
 charged or furlough ed to the reserve (par. 194) at a place at which 
 there is no one provided with funds to make payment on final state- 
 ments — i. e., either a disbursing officer or some source to which trans- 
 fer of final statements may be made. (Par. 91h; par. 155, A. R.) 
 
 b. The notification (single copy) will be prepared in the hand- 
 writing of the officer who signs the final statement. ' _ 
 
 c. The notification will show — 
 
 (1) Name, grade. Army serial number, and organization of the 
 soldier ; 
 
 (2) Reason for separation from active service; 
 
 (3) Place and date of enlistment; 
 
 (4) Date to which soldier was last paid in full ; 
 
 (5) Enlistment period in which the soldier is serving; 
 
 (6) Amounts in words and figures due the soldier; 
 
 (7) Amounts in words and figures due the United States; 
 
 (8) Whether the soldier is entitled to travel pay and place to 
 which travel pay is due. 
 
 d. The soldier will affix his signature to the notification or if he 
 can not write his name, such fact will be stated. 
 
 e. The officer who signs the final statement (par. 181) will inform 
 the soldier of the location of the Quartermaster to whom he shall 
 apply for payment 
 
M COMPANY ADMINISTRATION. 
 
 /. The notification will be sent by mail to the officer who will pay 
 the soldier. In case of discharge or furlough to the reserve on ac- 
 count of expiration of term of service the notification will be sent at 
 least one week before the discharge or furlough takes effect.. In other 
 cases of separation from active service the notification will be sent as 
 soon as possible after the order for separation from active service 
 reaches the officer who prepares and signs the final statement, and, In 
 any event, before the final statement is signed, 
 
 g. The quartermaster will decline to recognize the notification un- 
 less the items entered thereon are in the handwriting of the officer 
 who signs the paper. 
 
 188. Certificate of disability for discharge, Form No. 17, A. G. 
 0. — o. When an enlisted man becomes unfitted for military service 
 because of wounds or disease, a certificate of disability for discharge 
 will be prepared by his immediate commanding officer (using page 1 
 only) and forwarded to the regimental or post commander. (Par. 
 159, A.R.) 
 
 &. (1) The regimental or post commander will refer the certificate 
 to a board of at least two medical officers convened by him. (Par. 
 159, A. R.) 
 
 (2) If the board recommends the discharge of the soldier, the post 
 or regimental commander will forward the certificate of disability 
 with his recommendations thereon to the department or division 
 commander. (Par. 159, A. R.) 
 
 (3) When the certificate of disability for discharge has been ap- 
 proved and discharge ordered, the post or regimental commander (o) 
 will cause the soldier's discharge certificate to be signed (par. 157 a 
 (1) ), (6) see that he is furnished with the proper final statement in 
 duplicate, (c) forward the returned certificate of disability directly to 
 The Adjutant General of the Army, and {d) furnish the surgeon of the 
 command to which the soldier was attached at the time of discharge 
 a letter setting forth the full name, Army serial number, and grade 
 of the soldier, the company and regiment, or arm, or staff corps, or 
 department, to which he belonged, and the date of discharge and 
 cause thereof as stated in the certificate. (Par. 160, A. R.) 
 
 c. (1) The board of medical officers will critically examine the 
 soldier and complete the " Report of Board of Medical Officers ", page 
 2. (Par. 159, A. R.) 
 
 (2) The board of medical officers will be careful to state in its 
 report {a) the degree of disability, (&) the description of the dis- 
 ability, wound or disease, (c) the extent to which it deprives the sol- 
 dier of the use of any limb or faculty, or affects his health, strength, 
 activity, constitution, or capacity to labor. (Par. 161, A. R.) 
 
 (3) If the disability was incurred in the line of duty and the 
 soldier declined treatment for the relief of such disability where 
 treatment was directed, that fact will be set forth in the report of 
 the board of medical officers. (Par. 161, A. R.) 
 
 d. For the purpose of completing his own records the surgeon will 
 file the carbon copy of the letter from the soldier's commanding officer 
 notifying him of the discharge, and forward the original directly to 
 the Surgeon General of the Army. (Par. 160, A. R.) 
 
 e. When a soldier is discharged on certificate of disability the 
 ascertained disability as recited in the certificate (Report of Board 
 
COMPANY ADMINISTRATION. 99 
 
 Of Medical Officers, p. 2) will be stated on the final statement as the 
 reason for discharge. (Par. 140, A. R.) 
 
 f. In case of discharge on certiflcate of disability, the discharge 
 certificate of the soldier will be prepared on Form No. 525, A. G. O., 
 unless the soldier's conduct has been such as to require his discharge 
 on Form No. 526, A. G. O. (par. ISlfd), Ops. J. A. G. 220.8, Feb., 
 1918. and 220.811, Dec, 1918). 
 
 g. In the case of an insane soldier the certificate of disability will 
 be prepared in duplicate and will be accompanied by the reports and 
 papers required by paragraphs 465-^70, Army Regulations. 
 
 134. Field return, Form No. 26, A. G. 0.— -See Special Regula- 
 tions No. 58. 
 
 135. Service record, Form No. 29, A. G. 0. — See paragraphs 103- 
 118. 
 
 136. Extract from serrice record, Form No. 29a, A. G. 0. — See 
 paragraphs 119-120. 
 
 137. Company return, Form No. 30, A. G. 0. — See paragraphs 
 
 138. Inventory of effects, Form No. 34, A. G. 0. — Upon the death 
 of any person subject to military law as defined in the second article 
 of war, the company commander, or an officer designated by the com- 
 manding officer, will secure all his eft'ects and deliver them to the 
 legal representatives or widow of the deceased, or to the designated 
 summary court, if the widow or legal representative is not present. 
 (Par. 84, A. R.) 
 
 o. (1) If the effects are delivered to the widow or legal representa- 
 tive at the time of death, the company commander will prepare an 
 inventory of the effects in triplicate on the prescribed form and de- 
 liver the original and one copy to the regimental, separate battalion, 
 or similar unit commander, or to the post, camp, or other station com- 
 mander, as the case may be, to be forwarded to The Adjutant General 
 of the Army with the report of death. (Par. 154; par. 84, A. R.) In 
 this case the articles may be described in general terms in the inven- 
 tory of effects instead of being itemized. The third copy of the 
 inventory will be filed in the records of the company or detachment 
 as provided in subparagraph (2) (c), and later disposed of as therein 
 provided. The name of the widow or legal representative to whom the 
 effects are delivered will be stated in the inventory. 
 
 (2) If no legal representative or widow be present, the summary 
 court designated by the commanding officer to secure the effects wiU 
 prepare the inventory of effects in triplicate on the form and dispose 
 of the effects as prescribed in paragraph 84, Army Regulations. The 
 summary court only is authorized to make collections on the de- 
 ceased's account. 
 
 (a) If the effects are transmitted by the summary court to the 
 widow, legal representative, or other person designated in the 
 112th article of war, the original inventory and one copy will be 
 forwarded directly to The Adjutant General of the Army with 
 the report of the summary court. (Pars. 83 Jd and 84, A. R.) 
 
 (ft) If the effects are converted into cash, the original in- 
 ventory and one copy will be forwarded directly to The Adjutant 
 General of the Army with the original receipt of the supply 
 
64 COMPANY ADMINISTRATION. 
 
 oflBcer or quartermaster for the cash from the proceeds, and the 
 papers enumerated in the 112th article of war. (Pars. SSid and 
 84, A. R.) 
 
 (c) The third copy of the inventory of effects and the duplicate 
 receipt of the supply officer or quartermaster for the proceeds 
 of the sale of the effects and any cash belonging to decedent's 
 estate will be transmitted to the company or detachment com- 
 mander for file with the extract from service record of the 
 deceased. 
 
 b. If the deceased has deposits, each deposit with amount, date, 
 place, and name of quartermaster with whom deposited will be noted 
 on the inventory of effects under Class II. (Par. 181ft (3) ; par. 
 1367, A. R.) 
 
 c. Clothing issued to an enlisted man is the property of the United 
 States and forms no part of his effects. Articles of clothing not re- 
 quired for burial (par. 1173, A. R.), and the individual equipment 
 of the deceased will be collected and turned in to the supply officer. 
 (Par. 1756; par. 84, A. R.) 
 
 d. (1) In preparing the form, if the space allotted under Class I is 
 not sufficient, the heading " Class II — other effects," will be stricken 
 out and the inventory of Class I effects continued. The heading 
 "Class II — other effects" will be reinserted at the end of Class I 
 effects. 
 
 (2) If the space allotted under Class II is not sufficient, the in- 
 ventory will be extended on an additional Form No. 34, A. G. O., which 
 will be securely fastened to the bottom of the second page. In this 
 case the certificate on the additional form only will be completed 
 and signed. 
 
 (8) When the inventory is prepared by the summary court the 
 effects will be itemized in detail. 
 
 (4) Copies of the inventory of effects may be made by carbon 
 process, but the copies as well as the original wiU be signed. (Par. 
 S3id, A. R.) 
 
 139. Furlough, Form No. 66, A. G. 0. — a. A furlough on Form 
 No. 66, A. G. O., will be given to each enlisted man granted a fur- 
 lough. (Pars. 106-108. A. R.) 
 
 b. The limits prescribed will be stated on the furlough so that if 
 exceeded the furlough may be revoked and the soldier arrested. An 
 enlisted man will not leave the United States to go beyond the sea 
 unless the furlough includes permission to do so. (Pars. 109 and 1233, 
 A. R.) 
 
 c. The authority under which a furlough is granted (whether under 
 Army Regulations or pursuant to the orders of a superior) will be 
 cited on the face of the furlough by the officer who prepares it so that 
 when the furlough is presented to a disbursing officer for payment of 
 commutation of rations he may be assured that it is supported by 
 the necessary orders if the period for which it is granted does not fall 
 within the competency of the authority cited. (Pars. 109, 1233, A. R.) 
 
 d. The furlough will show under " memorandum " signed by the 
 company commander — 
 
 (1) That the soldier was last paid to include a certain date; 
 
 (2) That he was actually rationed by his organization to include 
 the last day of duty. (Par. 1233, A. R.) 
 
COMPANY ADMINISTRATION. 6f 
 
 e. (1) Furloughs granted to soldiers serving beyond the continental 
 limits of the United States for the purpose of returning thereto, take 
 effect on the date the enlisted men reach the United States. This date 
 will be indorsed on the furlough by the transport quartermaster, if 
 travel is by United States transport, or by the captain, purser, or 
 other proper officer of the ship, if travel is by commercial steamer. 
 Such furlough will direct the soldier to report for duty on the last 
 day of his furlough at the military post nearest the particular home 
 port from which transports (or commercial steamers, if there be no 
 transport) usually sail for the return voyage to the soldier's station. 
 
 (2) The commanding officer of the post or camp where such men 
 report will cause notation to be made on their furloughs showing the 
 dates the men so reported. 
 
 (3) At the proper time he will issue orders returning the men to 
 their proper stations. A copy of the order will be given to the soldier 
 and a copy furnished to the company commander concerned. 
 
 (4) The quartermaster of the transport, or proper officer of com- 
 mercial steamer on which the soldier travels, will indorse on his order 
 the dates during which he was subsisted aboard transport or com- 
 mercial steamer. The order will be retained by the soldier and de- 
 livered by him to his company commander as evidence of authority to 
 be absent during the time required to travel in rejoining his station. 
 
 (5) The order will state the date the soldier arrived in the United 
 States, the date he reported at the post or station, and whether or not 
 commutation of rations has been paid. 
 
 f. (1) If a soldier on furlough reports at post, camp, or general 
 recruiting station without means to return to his proper station the 
 commanding officer will cause the date whereon the soldier so reported 
 to be noted on his furlough. (Par. 110, A. R.) 
 
 (2) At the proper time he will issue orders returning the man to 
 his proper station. A copy of the order will be given to the soldier 
 and a copy furnished to the company commander concerned. 
 
 140. Descriptive list of deserter, Form No. 95, A. G. 0. — See Spe- 
 cial Regulations No. 58. 
 
 141. Warrant, noncommissioned oflScer's, Form No. 152, 
 A. G. 0. — See Special Regulations No. 5S. 
 
 142. Beport of snrTey, Form No. 186, A. G. 0. — a. Th" . form will 
 be used in making reports of survey on all classes oi ^jiiblic property 
 to be acted upon by a surveying officer. The survey of property is 
 governed by paragraphs 710-726, Army Regulations, which define the 
 duties of surveying officers, fix the power of the convening authority, 
 and give instructions relative to the preparation of reports of survey. 
 
 6. Public property which has been damaged beyond repair at the 
 station, or has deteriorated .so as to impair its usefulness, which is 
 lost, stolen or otherwise illegally made way with, except while in 
 transit (see subpar. c), will be listed on this form by the responsible 
 officer for survey by a disinterested officer, except when charged on 
 statement of charges without objection on the part of the person 
 charged (par. 710, A. R.), or except when exchanged on certificate 
 (pars. 67 and 176d). Report of survey will be prepared in triplicate: 
 the copies will be accomplished throughout as originals. When only 
 a responsible or interested officer is present the procedure outlined in 
 paragraph 711, Army Regulations, will be followed. 
 130207—19 5 
 
66 COMPANY ADMINISTRATION. 
 
 c, (1) When property has been damaged, lost, stolen, or otherwise 
 Illegally made way with while In shipment or transit from an issuing 
 agency to a company, over, short, and damaged reports (P. & S. Form 
 No. 261) will be prepared and forwarded to the carrier or consignor 
 by the supply officer concerned at the request of the company officer. 
 If neither the carrier nor the consignor will accept the responsibility 
 for the deficiency, a survey will be Initiated by the company officer, 
 who will attach thereto copies of the over, short, and damaged report 
 upon which will appear a denial by the carrier and consignor of re- 
 sponsibility in connection with the loss of the property. (Pars. 668 
 and 721, A. R.) 
 
 (2) When articles of clothing or equipment issued to officers or 
 enlisted men for their use are lost en route to or from an oversea 
 station, the procedure will be as prescribed in paragraph 683, Army 
 Regulations, a certificate furnished the responsible party being the 
 voucher whereon the property may be dropped from his Individual 
 equipment record or property loan record, as the case may be, without 
 further action. 
 
 d. With reference to its disposition unserviceable property is 
 divided in two classes: (1) Worn out or damaged by fair wear and 
 tear in the service, and (2) rendered unserviceable from causes other 
 than fair wear and tear in the service. Property of the first class 
 will be exchanged on certificate (pars. 67 and 17Qd), vrill be disposed 
 of by survey in accordance with the provisions of paragraph 717, Army 
 Regulations, or if the visit of the inspector general is imminent it may 
 be submitted for his action without survey. Property of the second 
 class must be submitted for the action of an Inspector general except in 
 the case of public animals (par. 1073, A. R.), and except when charged 
 upon a statement of charges without objection on the part of the per- 
 son charged, and will be disposed of as provided in paragraph 717, 
 Army Regulations. A survey will be had in connection with property 
 of the second class prior to action of an inspector general, except when 
 charged as above, and a copy of the report of survey will be attached 
 to the Inventory and inspection report (Form No. 1, I. G. D.). The 
 following exceptions to action by a surveying officer or inspector 
 general are made: 
 
 (1) Arms for which a test for unserviceability Is definitely pre- 
 scribed will be so tested before being submitted for action as above 
 prescribed. 
 
 (2) Permission must be secured for the submission of medical 
 property and signal property for survey or inspection as respectively 
 prescribed in paragraphs 1488 and 1566, Army Regulations. 
 
 (3) Silken colors, standards, or guidons will not be surveyed. 
 (Par. 239, A. R.) 
 
 (4) Musical instruments may be surveyed, or repaired locally. 
 (Par. 1179, A. R.) 
 
 (5) The survey of animals preliminary or subsequent to disposition 
 will be determined by the circumstances or the emergency. (Par. 
 1073, A. R.) 
 
 (6) When an organization is about to change station, a survey will 
 be had on all china and glassware. The quarterly allowance for 
 breakage may be dropped from the property loan record by listing 
 on a properly certified shipping ticket (par. 176d), which will be 
 attached as a voucher to the property loan record. Breakage or loss 
 
COMPANY ADMINISTRATION. Vt 
 
 In excess of this allowance will be dropped upon an approved report 
 of survey. (Par. 1023, A. R.) 
 
 e. (1) Public property lost In consequence of the soldier's desertion 
 must be surveyed before it will be charged against the deserter. 
 (Pars. 160 and 197c; purs. 116 and 687, A. R.) 
 
 (2) Articles of public property lost, embezzled, or damaged 
 through neglect of a civilian employee may be charged against his 
 pay, preferably by report of survey. (Par. 688, A. R.) 
 
 (3) Reports of survey authorizing charges against individuals, in- 
 cluding deserters, are subvouchers to the statement of charges which 
 is a voucher to the property loan record or individual equipment 
 record, as the case may be, and will be retained until Inspected by the 
 auditor, when both reports of survey and statement of charges may be 
 destroyed. (Pars. 71 and 75.) 
 
 f. (1) The property pertaining to different staff departments will 
 not be listed on the same report of survey, separate reports being re- 
 quired for each class of property. (Par. 716, A. R.) 
 
 (2) Ai-ticles of engineer and ordnance property will be particularly 
 classified for survey. (Par. 678, A. R.) 
 
 (3) Action of a surveying oiScer or inspector for loss of or damage to 
 public property will be requested by a responsible officer within 30 
 days after discovery of such condition, except in special circumstances, 
 which will be explained by the officer in his certificate on page 2 of the 
 report of survey. (Par. 723, A. R.) 
 
 (4) Loss or damage charged against a soldier will be subject to a 
 report of survey in every ease if he so requests. (Par. 160& (2).) 
 
 ff. (1) When preparing the report of survey the initiating officer 
 will enter quantity, name of article, and money value. Column B 
 (Disposition) will be filled out by the surveying officer, using the 
 abbreviations " D " (to be destroyed), " I " (to be held for inspection), 
 "S" (to salvage officer), "G" (to be continued in the service). In 
 column C will be entered items for which credit may be taken. In the 
 column headed "Date and circumstances" the initiating officer will 
 enter the date and a statement of the circumstances attending the 
 loss, damage, or destruction of the articles surveyed, and, in the case 
 of ordnance stores, the date of receipt. The statement must be suffi- 
 cient to indicate the circumstances of loss or damage. The initiating 
 officer will enter in the report of survey on the third line from the top 
 the kind of property account upon which the property is carried, e. g., 
 " Property Loan Record," or " Individual Equipment Record," of " Co. 
 A, 65th Inf." ; at the bottom he will enter after the word voucher the 
 kind of property account. 
 
 (2) When a survey is made on the loss of small arms the report 
 must show, under " Date and circumstances," whether or not the arms 
 were stored at the time of their loss in arm racks or lockers furnished 
 by the Ordnance Department for their safe keeping or were being used 
 at the time In the peformauce of military duty. In all cases the 
 report must show clearly whether or not every reasonable precaution 
 was taken to prevent the loss. (Far. 302i, C. of O. 1916 Supl.) 
 
 (3) When the property has been previously surveyed, a statement 
 to this effect will be Included under " Date and circumstances " so 
 that the surveying officer may consider previous reports of survey. 
 (Par. 711, A. R.) 
 
68 COMPANY ADMINISTRATION. 
 
 (4) When any property is included that has been lost, destroyed, or 
 damaged by means other than fair wear and tear in the service, the 
 facts will be sworn to as provided for on page 2 of the report of 
 survey. If the oath is subscribed to by the responsible officer the cer- 
 tificate need not be accomplished. If the oath Is subscribed to by 
 any other individual than the responsible officer the latter will accom- 
 plish the certificate. In case only property rendered unserviceable 
 through fair wear and tear in the service is listed on the report of 
 survey, a certificate only will be accomplished by the responsible 
 officer ; but the surveying officer will exercise great care in examining 
 such property and will state in his findings whether he found its 
 unserviceable condition to be due to fair wear and tear in the service. 
 If he finds this not to be the case, he must fix the responsibility for 
 such damage or loss upon the proper party. 
 
 (5) It will devolve upon the responsible pei'son to furnish original 
 certificates and affidavits to support his contention that he be relieved 
 of the responsibility, together with such attested copies of certifi- 
 cates and affidavits as must accompany the survey. Where documen- 
 tary evidence is submitted it will be marked " Exhibit A," " Exhibit 
 B," etc. It will be so noted and referred to by the surveying officer 
 in his report. All documentary evidence vn'III be fastened between 
 pages 2 and 3 of the report of survey. Where theft and embezzlement 
 is involved the claim must be supported with special care. In every 
 case all pertinent evidence must be made available so that the sur- 
 veying officer will not be dependent upon the statements of interested 
 parties; this is particularly necessary when, under paragraphs 683 
 and 685, Army Regulations, the officer is directly involved, whether 
 the cause is avoidable or unavoidable. (Pars. 682, 683, and 713, A. R.) 
 
 h. In connection with the survey of property, it will be noted — 
 
 (1) That the surveying officer can not condemn public property. 
 Such condemnation will be by direction of the reviewing authority. 
 (Par. 715, A. R.) 
 
 (2) When final action has been taken on reports of survey by the 
 approving and appointing, or higher, authority in accordance with 
 paragraph 719, Army Regulations, distribution of the three signed 
 copies of the report of survey will be made as follows : 
 
 {a) One (the original) to the Director of Finance, Munitions 
 i-uilding, Washington, D. C. 
 
 {h) One to the zone property auditor, who is charged with 
 auditing the property account from which the property is to be 
 dropped by authority of the report of survey. 
 
 (c) One to the officer initiating the survey for use as a voucher 
 to the stock record card, property loan record, or individual 
 equipment record from which the property surveyed is to be 
 dropped. 
 
 143. DcscriptiTe card of public animals, Form No. 277, A. G. 0.— 
 See paragraphs 76-78. (Pars. 10G9-1071, A. R.) 
 
 144. Record of known-distance rifle firing (individual), Form 
 No. 804, A. G. 0. — a. (1) This form is for three years' record and will 
 be used for individual record of known-distance rifle practice, qualifi- 
 cation course. 
 
 (2) The record wiU be kept in the personal possession of the com- 
 pany commander and not allowed In the hands of an enlisted man 
 
COMPANY ADMINISTRATION. 69 
 
 from the beginning ot record practice until the reports required by 
 paragraph 255, S. A. F. M., have been rendered. (Pars. 101, 102; par. 
 101, S. A. F. M.) 
 
 (3) For methods of scoring and classification see paragraphs 101 
 and 254, Small Arms Firing Manual. 
 
 (4) All entries on the individual record of known-distance rifle 
 firing will be made in ink and no correction or alteration made except 
 by the company commander, who will initial each correction or altera- 
 tion. (Par. 101, S. A. F. M.) 
 
 (5) If a soldier is a member actually firing on a prize- winning 
 team, in a national team match, this fact will be noted under 
 " Department rifle competition." 
 
 (6) The scores in slow and rapid firing and final qualifications, with 
 date, will be transcribed to the service record under the supervision 
 of the company commander. (Par. 101c (1).) 
 
 (7) For instructions in regard to filing and disposition of the 
 record see paragraphs 102&(6), 102c(l), and 214. 
 
 6. (1) The record of an officer attached to a company for practice 
 will be duly attested and transmitted to the officer. (Par. 102c (2).) 
 
 (2) The record of an enlisted man attached to a company for 
 practice will be similarly attested and transmitted to the officer 
 charged with the custody of the soldier's service record. 
 
 145. Record of pistol firing (individual), Form No. 305, A. G. 0.— 
 a. (1) This form is for three years' record and will be used for indi- 
 vidual record of pistol firing. 
 
 (2) The record will be kept in the personal possession of the com- 
 pany commander and not allowed in the hands of an enlisted man 
 from the beginning of record practice until the reports required by 
 paragraph 255, S. A. F. M., have been rendered. (Pars. 101, 102; 
 par. 101, S. A. F. M.) 
 
 (3) For methods of scoring and classification, see paragraphs 101, 
 243, and 254, Small Arms Firing Manual. 
 
 (4) All entries on the individual record of pistol firing will be made 
 in ink and no correction or alteration made except by the company 
 commander, who will initial each correction or alteration. (Par. 101, 
 S. A. F. M.) 
 
 (5) If a soldier is a member actually firing on a prize- winning team 
 In a national team match, this fact will be noted under " Department 
 pistol competition." 
 
 (6) The scores in record practice and expert tests in both the dis- 
 mounted and mounted courses, will be transcribed to the service 
 record under the supervision of the company commander. (Par. 
 102c (1).) 
 
 (7) For instructions in regard to filing and disposition of the 
 record see paragraphs 102^^(6), 102c (1), and 214. 
 
 &. (1) The record of an officer attached to a company for practice, 
 will be duly attested and transmitted to the officer. (Par. 102c (2),) 
 
 (2) The record of an enlisted man attached to a company for prac- 
 tice, will be similarly attested and transmitted to the officer charged 
 with the custody of the soldier's service record. (Par. 102c (1).) 
 
 146. Report of individual classification in rifle practice, Form 
 No. 807, A. G. 0. — a. The report will be prepared by the company 
 commander as soon as possible after the completion of the firing. 
 (Par. 255, S. A. F. M.) 
 
70 COMPANY ADMINISTRATION. 
 
 b. (1) When the regiment is not separated, the report will be pre- 
 pared in duplicate and one copy transmitted to the battalion com- 
 mander, who, after verifying it from the individual records of known- 
 distance rifle firing, will forward the report to the regimental com- 
 mander. (Par. 255, S. A. F. M.) 
 
 (2) When a battalion is serving away from regimental headquar- 
 ters but in the same territorial department, the report will be prepared 
 in duplicate and one copy transmitted to the battalion commander 
 who, after verifying the correctness of the report, will forward it to 
 the regimental commander through the post commander. (Par. 255, 
 S. A. F. M.) 
 
 (3) If the regimental headquarters Is serving in a different terri- 
 torial department, the report will be prepared in triplicate and two 
 copies transmitted to the battalion commander who will forward one 
 copy through the post commander to the regimental commander, and 
 one copy through the post commander to the commander of the depart- 
 ment in which the company Is serving. (Par. 255, S. A. F. M.) 
 
 (4) When a company is serving away from other companies of the 
 regiment but in the same territorial department as regimental head- 
 quarters, the report will be prepared in duplicate and one copy trans- 
 mitted to the post commander, who, after verifying the correctness 
 of the report from the individual records of known-distance rifle firing, 
 will forward it to the commander of the battalion to which the com- 
 pany belongs. (Par. 255, S. A. F. M.) 
 
 (5) When a company is serving away from other companies of Gie 
 regiment and in a different department from the headquarters of the 
 regiment, the report will be prepared in triplicate and two copies trans- 
 mitted to the post commander, who will forward one copy to the com- 
 mander of the battalion to which the company belongs, and one copy 
 to the commander of the department in which the company Is serving. 
 (Par. 255, S. A. F. M.) 
 
 c. Instructions for the filing and disposition of the copy of the 
 report retained with the records of the organization are contained in 
 paragraphs 102&(4), 102c (3), and 214. (Par. 255, S. A. F. M.) 
 
 d. (1) The report will contain the names of all officers and enlisted 
 men qualifying as expert riflemen, sharpshooters, and marksmen, in 
 the practice season for which the report is rendered. (Par. 255, 
 S. A. F. M.) 
 
 (2) The names of oflicers so qualifying, including those attached, 
 if any (subpar. (5)), will be entered first and ruled off from the 
 remainder of the report. (Par, 255, S. A. F. M.) 
 
 (3) The names of enlisted men so qualifying will be entered in 
 groups according to classification. (Par. 255, S. A. F. M.) 
 
 (4) No entry will be made of the names of those enlisted men who 
 did not qualify in the practice season covered by the report but who 
 are entitled to classification and additional pay therefor as the result 
 of qualification attained in a prior season in the same enlistment, nor 
 of the names of those who are below the grade of marksman. (Par. 
 255, S. A. F. M.) 
 
 (5) Officers and enlisted men attached to a company for practice 
 will be noted separately in red ink after the names of the officers and 
 enlisted men of the company, respectively, and classed in the order 
 prescribed in subparagraphs (2) and (3). (Par. 255, S. A. F. M.) 
 
COMPANY ADMINISTRATION. 71 
 
 e. In the summary will be entered the total number of officers and 
 enlisted men entitled to be classilied as export rillemen, sharpshooters, 
 ttiarksmen, first-class men, and second-class men, and the number 
 unqualitied. (Par. 255, S. A. F. M.) 
 
 147. Beport of indiyidual classification in pistol practice, Form 
 No. 808, A. G. 0. — The instructions for the preparation of Form No. 
 307, A. G. O., apply. (Par. 255, S. A. F. M.) 
 
 148. Company morning report. Form No. 882, A. G. 0. — See para- 
 graphs 7 to 22. (Par. 280, A. R.) 
 
 149. Headquarters company morning report. Form No. 333, A. 
 0. 0.— See paragraphs 7 to 22. (Par. 280, A. R.) 
 
 150. Daily sick report, Form No. 339, A. G. 0. — See paragraphs 
 23-27. (Pars. 280, 1471, and 1472, A. R.) 
 
 151. Duty roster, Form No. 342, A. G. 0.-— See paragraphs 28-34. 
 (Pars. 282, 355-369, A. R.) 
 
 152. Keport of indiTidual classification of firing under special 
 course A, Form No. 409, A. G. 0. — The report will be prepared In 
 duplicate by the company commander as soon as possible after the 
 completion of the firing. (Par. 255, S. A. F. M.) 
 
 a. (1) In the Coast Artillery one copy of the report will be for- 
 warded to the coast defense commander, who after verifying the re- 
 port from the individual records of known-distance rifle firing will 
 forward it to the department commander. 
 
 (2) One copy will be retained with the records of the company, 
 and will be filed and disposed of as prescribed in paragraphs 1026(4), 
 102c (3), and 214. 
 
 6. (1) The report will contain the names in the order of standing, 
 as determined by the aggregate scores, of all officers and enlisted 
 men qualifying as marksmen, special course A, in the target year for 
 which the report is rendered. 
 
 (2) The names of officers so qualifying, including those attached, 
 if any (subpar. (4)), will be entered first and ruled off from the 
 remainder of the report. (Par. 255, S. A. F. M.) 
 
 (3) No entry will be made of the names of those who did not 
 qualify as marksmen in the practice season covered by the report, but 
 who are entitled to classification as result of qualification attained 
 in a prior season in the same enlistment, nor of the names of those 
 who are below the grade of marksman. 
 
 (4) Officers and enlisted men attached to a company for practice 
 will be noted separately in red ink after the names of the officers 
 and enlisted men of the company, respectively, and classed in the order 
 prescribed in subparagraph (1). 
 
 (5) In the summary will be entered the number of officers and en- 
 listed men entitled to be classified as marksmen, first-class men, and 
 second-class men, special course A, and the number unqualified. 
 
 153. Eecord of known-distance rifle firing (indiyidual), Special 
 course A, Form No. 410, A. G. 0.— -a. The record vrili be kept in the 
 personal possession of the company commander and not allowed in the 
 hands of an enlisted man from the beginning of record practice until 
 the reports required by paragraph 255, Small Arms Firing Manual, 
 have been rendered. (Par. 102a; par. 101, S. A. F. M.) 
 
 6. For methods of scoring and classification see paragraphs 101, 
 242, and 254, Small Arms Firing Manual. 
 
72 COMPANY ADMINISTRATION. 
 
 c. All entries on the individual record of known-distance rifle 
 firing (individual) under special course A will be made in ink, and 
 no correction or alteration will be made except by the company com- 
 mander, who will initial each correction or alteration. (Par. 101, 
 S. A. F. M.) 
 
 (i. The scores in slow and rapid firing and tlie qualification will be 
 transcribed to the service record under the supervision of the com- 
 pany commander. (Par. 102c (1).) 
 
 e. P''or instructions in regard to filing and disposition of the record, 
 see paragraphs 102f<(6), 102c (1), and 214. 
 
 164. Report of death, Form No. 415, A. G. «. (1) Report on 
 
 this form is required in addition to the telegraphic or cable report 
 (par. 195&(2) ) and report of change (par. 35). (Par. 83*, A. R.) 
 
 (2) The report is made to the commanding officer concerned by 
 the surgeon or by the immediate commanding officer of the deceased, 
 if there be no medical officer with the command. (Par. 83 Ja, A. R.) 
 
 (3) In all cases the report is prepared in triplicate and all copies 
 submitted to the regimental, separate battalion, or other similar unit 
 commander, or to the post, camp, or other station commander, who, 
 after completing the first indorsement, will forward all copies directly 
 to The Adjutant General of the Army, (Par. 83^0, A. R.) 
 
 b. (1) In case of death of an officer or enlisted man while absent 
 from his organization or command, a fourth copy of the report of 
 death will be prepared and forwarded, with the copy of extract from 
 service record, Form No, 29a, A. G. O., directly to the organization or 
 station commander. (Par. 1951) (3) ; par. 83ia, A. R.) 
 
 (2) The copy of the report of death of an enlisted man furnished 
 to the company commander in such case will be filed with the extract 
 from service record. (Pars. 120© and 215.) 
 
 c. Copies may be made by carbon process, but all copies as well as 
 the original will be signed by the surgeon and the commanding officer. 
 
 155. Certificate of furlongli to the reserve, Form No. 437, A. 
 0. 0. — a. (1) Each enlisted man furloughed to the Regular Army Re- 
 serve (par. 194) will be furnished a certificate of furlough signed by 
 a field officer of the regiment or other organization to which the 
 enlisted man belongs or by the commanding officer when no such field 
 officer is present. 
 
 (2) When more than one field officer of the regiment or corps is 
 present, the commanding officer may designate the particular officer 
 to perform this duty, but in any case the commanding officer may 
 require the certificate of furlough to be submitted to him before 
 delivery to the soldier. 
 
 (3) The "certificate of furlough" is printed on the face of the 
 form. The " enlistment record " on the back of the form is signed by 
 the company or detachment commander. 
 
 h. Furlough to the reserve will take effect on the date of notice 
 to the soldier of such furlough, either actual by the delivery of the 
 certificate of furlough or constructive where such delivery can not be 
 made owing to his absence for his own convenience or through his 
 own fault, in which case the receipt at the soldier's proper station 
 of the ordt'r directing his furlough to the reserve, when the soldier 
 is furloughed before the expiration of three or four years of active 
 service, will be deemed sufficient notice. In the latter case, the date 
 
COMPANY ADMINISTRATION. 78 
 
 of the receipt of the order and the reason why actual notice thereof 
 was not given the soldier will be indorsed on the certificate of furlough 
 and noted under " Remarks " on the service record. 
 
 c. (1) Whenever an enlisted man is furloughed to the reserve 
 prior to the expiration of three or four years of active service, the 
 actual cause of furlough and the number, date, and source of the order 
 or description of other authority will be fully stated on the certificate 
 or furlough— e. g., "Purchase, par. 10, S. O. 129, S. E. Dept., 1918." 
 
 (2) When furlough is by reason of expiration of 3 or 4 years of 
 active service that fact will be stated ; thus, " Expiration of 3 (4) 
 years' active service." 
 
 d. The blank forms for certificate of furlough to the Regular Army 
 Reserve will be kept in the personal custody of the company com- 
 mander. 
 
 e. (1) Certificate of furlough to the reserve will not be made in 
 duplicate. If a reservist should lose his certificate of furlough he 
 should report the fact with all circumstances relating thereto to the 
 commander of the department in which he resides. 
 
 (2) A certificate of furlough to the reserve should not be forwarded 
 in correspondence unless called for. 
 
 f. Under no circumstances will data on certificates of furlough to 
 reserve be filled in on a typewriting machine. 
 
 ff. The " character " given on a certificate of furlough is discre- 
 tionary with the company or other immediate commander of the 
 soldier except where otherwise directed by orders from the War 
 Department ; and the defacing of a certificate of furlough by writing 
 thereon anything to the discredit of the soldier's character after the 
 same has been given to him by his company or other immediate com- 
 mander is prohibited. 
 
 h. (1) In cases where the soldier has been retained in service to 
 make good any time lost through desertion (par. 192c (1)), unauthor- 
 ized absence (par. 192c(i)), confinement under sentence or while 
 awaiting trial and disposition of his case if the trial results in convic- 
 tion (par. 189&(3)), or through inability to perform duty on account 
 of intemperate use of drugs or alcoholic liquor or on account of disease 
 or injuiT^, the result of his own misconduct (par. 24&(1) and 188&(1) ), 
 the notation will read " Retained in service days after expira- 
 tion of period of active service under A. W. 107." 
 
 (2) In cases where the soldier has been retained in active service 
 for the convenience of the Government the notation will read " Re- 
 tained in active service days for the convenience of the 
 
 Government." 
 
 (3) In either case the explanatory notation will be made under 
 " Remarks." 
 
 (4) If a soldier is detached from his company at the time he is fur- 
 loughed to the reserve an extract of his service record, Form No. 29a, 
 A. G. O., will be forwarded without delay to his company commander. 
 (Par. 119.) 
 
 t. Upon the payment of the final statement (par. 181) of a soldier 
 furloughed to the reserve, the quartermaster will indorse over his 
 signature on the certificate of furlough in the space to the left of 
 the signature of the company or detachment commander all amounts 
 paid and will specify any item for which payment has not been made 
 
74 COMPANY ADMINISTRATION. 
 
 in full. This action is not necessary when the final statement has 
 been transferred in conformity with regulations. (Par. 1376, A. R.) 
 
 j. When in the opinion of the company commander the circum- 
 stances warrant it, notation will be made under " Remarks " on the 
 back of the certificate of furlough that the soldier Is fitted for a com- 
 mission in the United States Volunteers, giving his special quali- 
 fications. 
 
 k. The service record and individual equipment record will be for- 
 warded with proper indorsement on the former to the office charged 
 with keeping the soldier's record as a reservist (p. 13, R. R. A. R., 
 1916.) (Par. 108« (2) and 127 d.) 
 
 166. Application for retirement, Form No. 468, A. G. 0. — a. 
 When an enlisted man of tlie Army shall have served for SO years, 
 actual or constructive time, either in the Army, Navy, or Marine 
 Corps, or in all, he may apply to The Adjutant General of the Army 
 for retirement. (Par. 134, A. R.) 
 
 b. The application will be forwarded through military channels to 
 the post, camp, or other station commander, who will forward it 
 directly to The Adjutant General of the Army. (Par. 196.) 
 
 157. Discharge certificates, Forms Nos. 625, 526, 627, A. G. 0. — 
 a. (1) No enlisted man lawfully inducted into the military service 
 of the United States shall be discharged from said service without a 
 certificate of discharge signed by a field officer of the regiment or 
 other organization to which the enlisted man belongs, or by the com- 
 manding officer when no such field officer is present. (Par. 194 ; 108th 
 A. W. ; and par. 147, A. R.) 
 
 (2) When more than one field officer of the regiment or corps is 
 present, the commanding officer may designate the particular officer 
 to perform this duty, and in any case the commanding officer may 
 require the discharge certificate to be submitted to him before delivery 
 to the soldier. (Par. 147, A. R.) 
 
 (3) The " certificate of discharge" to be signed by a field officer of 
 the regiment or other organization, or by the commanding officer 
 when no such field officer is present, is printed on the face of the 
 form. The " enlistment record " on the back of the form will be 
 signed by the company or detachment commander. 
 
 b. The discharge of a soldier takes effect on the date of notice to 
 him of such discharge, either actual by the delivery of the discharge 
 certificate, or constructive where such delivery can not be made owing 
 to his absence for his own convenience or through his own fault, or in 
 the case of an insane soldier, in which cases receipt at the soldier's 
 proper station of the order directing his discharge will be deemed 
 sufficient notice. In the latter cases the date of the receipt of tha 
 order and the reason why actual notice thereof was not given to the 
 soldier will be indorsed upon the certificate. Such notation will be 
 made on the service record under "Remarks." (Par. 152, A. R.) 
 
 c. (1) When a soldier's term of enlistment expires while he is 
 awaiting trial or sentence (par. 189& (7)), he will be discharged on 
 the date of the receipt of an order publishing the case or otherwise 
 disposing of it, and the discharge certificate will be dated accordingly. 
 The discharge certificate will not be delivered to the man until his 
 release from confinement, but on the date of discharge personal notice 
 thereof will be given to him by an officer, and the fact that such notice 
 
COMPANY ADMINISTRATION. 76 
 
 was given will be Indorsed upon the discharge certificate and will be 
 noted under " Remarks " on the service record. 
 
 (2) If a soldier is detached from his company at the time he is dis- 
 charged, an extract of his service record will be forwarded without 
 delay to his company or detachment commander. (Pars. 119 and 194.) 
 
 d. (1) Whenever an enlisted man is discharged from the Army 
 prior to the expiration of his term of service, the actual cause of dis- 
 charge and the number, date, and source of the order or description of 
 authority therefor will be fully stated on the discharge certificate 
 (Forms No. 525 and 526, A. G. O), as the reason for discharge, e. g., 
 " Dependent mother ; par. 4, SO 140, E Dept, 1018." (Tar. 142, A. R.) 
 
 (2) When a soldier is discharged on account of misconduct or unfit- 
 ness for service, physical or in character, due to his own misconduct, 
 the statement to that effect set forth in the order directing his dis- 
 charge will be noted on the discharge certificate as the reason for 
 discharge, e. g., " Having become physically unfitted for the service 
 due to his own misconduct ; par 13, SO 49, B Dept, 1918." 
 
 (3) When a soldier is discharged on surgeon's certificate of disa- 
 bility, a statement to that effect will be made on the discharge certi- 
 ficate as the reason for discharge, but the diagnosis as given in the 
 certificate of disability wiU not be quoted ; e. g., " SCD, 4th lud, HQ p] 
 Dept, May 15, 1918." 
 
 (4) When discharge is by reason of expiration of term of service, 
 that fact will be stated, written thus, " Expiration of service." 
 
 e. A certificate of discharge will not be given to a retired soldier. 
 (Par. 135, A. R.) 
 
 f. (1) Blank forms for discharge will be retained in the personal 
 custody of company commanders. (Par. 150, A. R.) 
 
 (2) Discharge certificates, Forms No. 525, 526, 527, A. G. O., will be 
 used in the discharge of enlisted men only. 
 
 g. Discharge certificates are of three classes — 
 
 (1) The blank for honorable discharge (Form No. 525, A. G. O) 
 when the soldier's conduct has been such as to warrant his reenlist- 
 ment, and his service has been honest and faithful. 
 
 (2) The blank for dishonorable discharge (Form No. 527, A. G. O.) 
 for dishonorable discharge by sentence of a court-martial or military 
 commission. 
 
 (3) The blank for discharge (Form No. 526, A. G. O.) when the 
 soldier is discharged except as specified under (1) and (2). (Pars. 
 ISlfd) and 194.) 
 
 h. (1) Discharge certificates will not be made in duplicate. Upon 
 satisfactory proof of the loss or destruction of a discharge certificate 
 without the fault of the person entitled to it, the War Department 
 may issue to such person a certificate of service. Application will be 
 made on Form No. 214, A. G. O. (Par. 151, A. R.) 
 
 (2) Discharge certificates must not be forwarded to the War De- 
 partment in correspondence unless called for. 
 
 i. (1) The preparation of discharge certificates in manuscript is 
 prohibited when the proper printed forms therefor are available. 
 (Par. 1572, A. R.) 
 
 (2) Under no circumstances will data on discharge certificate be 
 filled in on a typewriting machine, nor by rubber stamp. All entries 
 must be neatly and legibly made in longhand. The certificate of dis- 
 
76 COMPANY ADMINISTRATION. 
 
 charge Is the official record of service furnished the discharged man 
 and as such must be exact, not readily changed, and presentable. 
 (Par. 194, C. of O.) 
 
 ;. (1) When an enlisted man is discharged from the service the 
 " character " given him on his discharge certificate will be noted on 
 his service record. (Par. 51, C. of O.) 
 
 (2) The "character" given on a discharge certificate is discre- 
 tionary with the company or other immediate commander of the 
 soldier, except where otherwise directed by sentence of a general 
 court-martial, or by orders from the War Department; and the de- 
 facing of a discharge certificate by writing thereon anything to the 
 discredit of the soldier's character, after the same has been given by 
 his company or other immediate commander, is prohibited. (Par. 
 49, C. of O.) 
 
 (3) The "character" given will be entered on the discharge cer- 
 tificate by the company commander. 
 
 fc. (1) In cases where the soldier was retained in service to make 
 good any time lost through desertion (par. 192e (1)), unauthorized 
 absence (par. 192c (1)), confinement under sentence or while await- 
 ing trial and disposition of his case, if the trial results in convic- 
 tion (par. 189&(3)), or through inability to perform duty on ac- 
 count of intemperate use of drugs or alcoholic Uquor, or on account 
 of disease or injury the result of his own misconduct (pars. 245(1) 
 
 and 1S8& (1) ) , the notations will read " Retained in service days 
 
 after expiration of term of enlistment under A. W. 107." (Par. 147i, 
 A. R.) 
 
 (2) In cases where the soldier was retained in service for the con- 
 venience of the Government the notations will read : " Retained In 
 
 sei"vice days after expiration of term of enlistment for the 
 
 convenience of the Government." 
 
 (3) In either case the explanatory notation will be made under 
 " Remarks." 
 
 I. Upon payment of the final statement of a discharged soldier 
 (par. 181) the quartermaster will indorse over his signature on the 
 discharge certificate in the space to the left of the signature of the 
 company or detachment commander, all amounts paid and specify 
 any item for which payment has not been made in full. This action 
 Is not necessary when the final statement has been transferred in con- 
 formity with regulations. (Par. 1376, A. R.) 
 
 m. When in the opinion of the company commander the circum- 
 stances warrant it, notation will be made under " Remarks " on the 
 back of discharge certificate that the soldier is fitted for a commis- 
 sion in the United States Volunteers, giving his special qualifications. 
 (Par. 149, A. R.) 
 
 n. Immediately following the heading " Battles, engagements, skir- 
 mishes, expeditions" on the discharge certificate will be interpolated 
 the heading " Decorations, sendee medals, citations." Under this 
 heading will be recorded the award to the soldier of any decoration 
 or citation for valor or service, and the authority for the award. 
 (Cir. No. 232, W. D., 1919.) 
 
 158. Report of furlough to the reserve, Form No. 559, A. G. 0.— 
 a. Report is made on this form — 
 
 (1) In the case of each enlisted man furloughed to the Regular 
 Army Reserve. (Par. 16, R. R. A. R.) 
 
COMPANY ADMINISTRATION. 77 
 
 (2) In the case of each man who is enlisted or reenlisted in the 
 Regular Army Reserve, (Par. 21, R. R. A. R.) 
 
 b. (1) The report will be iorwarded directly to The Adjutant Gen- 
 eral of tlie Army. (Purs. 17 and 21, R. R. A. R.) 
 
 (2) In case of furlough to the reserve, the fact and date of the 
 mailing of the report will be noted under " Remarks " on the extract 
 from service record. (Par. 119.) 
 
 (3) In case of enlistment or reenlistment in the Regular Army 
 Reserve, the report will be accompanied by the enlistment paper. 
 (Par. 21, R. R. A. R.) 
 
 159. Charge sheet, Form No. 59-1, A. G. 0. — a. All charges for trial 
 by courts-martial will be prepared in triplicate, using one of this 
 form as a lirst sheet and two sheets of ordinary letter or legal cap 
 paper as the second and third sheets. (Par. 75, M. C. M.) 
 
 b. The charges will be accompanied by — 
 
 (1) Except when trial is to be had by summary court, a brief 
 statement of the substance of all material testimony expected from 
 each material witness, both for the prosecution and for the defense, 
 together with all available and necessary information as to any other 
 actual or probable testimony or evidence in the case. (Par. 75, 
 M. C. M.) 
 
 (2) In the case of an enlisted man, properly authenticated evi- 
 dence of convictions, if any, of an offense committed by him during 
 his current enlistment and within one year next preceding the date 
 of the alleged commission by him of the offense set forth in the 
 charges. 
 
 c. (1) The evidence of previous convictions referred to in subpara- 
 ^aph 6 (2) consists of (par. 306, M. C. M.) — 
 
 (o) Records of previous trials and convictions; 
 (&) Duly authenticated copies of such records; 
 
 (c) Duly authenticated copies of orders promulgating such 
 trials and convictions; 
 
 (d) Duly authenticated copy of records of previous convic- 
 tions as shown by the service record of the soldier. 
 
 (2) (o) Copies of such records and orders promulgating trial 
 and conviction are duly authenticated when impressed with the 
 stamp of the bureau, office, or headquarters having custody of 
 the original, or when certified as a true copy by an ofiicer having 
 custody of such records. (Par. 306, M. C. M.) 
 
 ( b ) The record of previous convictions as shown by the service 
 record will be duly authenticated when certified as " a true copy " 
 by the officer having custody of the service record. 
 
 d. (1) The statement of the substance of the material testimony 
 expected from material witnesses will be prepared on ordinary paper 
 of letter or legal size, with heading such as " statement of material 
 testimony expected from the material witnesses in the case of (name, 
 Army serial number, grade, and company and regiment or arm, corps 
 or department) ". 
 
 (2) The statement will give in turn the name, grade, and com- 
 pany, and regiment, or arm, or corps or department (or address, In 
 case of civilian) of each material witness followed by the substance 
 of the statement of the witness as given to the company commander 
 or the subordinate officer designated by the company commander to 
 
78 COMPANY ADMINISTRATION. 
 
 Investigate the ease, for example, " 1st Sgt Lee Barker, Co. A, 65th 
 Inf., states that Pvt John Young, Co. A, 65th Inf., was absent from 
 retreat roll call on June 10/19 and remained absent until about 
 3 p. m. June 21/19 when he was returned to the company by a member 
 of the military police, etc." 
 
 (3) The statement will be signed by the company commander or 
 the subordinate officer designated to investigate the case. 
 
 (4) The date and place will be shown at the end of the statement. 
 
 e. (1) The copy of the record of previous conviction as shown by 
 the service record of the soldier will be prepared on ordinary letter 
 or legal cap paper. 
 
 (2) The copy will be certified as a true copy by the company com- 
 mander. 
 
 f. The charges (in triplicate) vrill be forwarded to the headquar- 
 ters or office to which the morning report is submitted and will gen- 
 erally accompany the morning report. 
 
 g. (1) When trial is had by summary court, the original charge 
 sheet will be completed as the record of trial. This record will be 
 deUvered to the personnel adjutant, who, after noting the necessary 
 data on the report of changes, the pay roll of the company and the 
 pay card of the soldier, will initial the charge sheet in the place pro- 
 vided and transmit it to the company commander. The company 
 commander wiU make the necessary entry on the service record under 
 the heading " Record of convictions by courts-martial ", and, if re- 
 quired, under " Pay detained by court-martial ". He will initial the 
 charge sheet and return it to the officer who appointed the court 
 (App. Ill Instr. 8a, M. C M.) 
 
 (2) Copies of orders promulgating trials and convictions by special 
 and general courts-martial wiU be transmitted to the company com- 
 mander through the personnel adjutant who will note over his signa- 
 ture on the copy of the order furnished to the company commander 
 the fact that proper notation has been made on the report of changes, 
 the pay roll of the organization and the pay card of the soldier. The 
 company commander will make the necessary entry on the service 
 record of the soldier under the heading "Record of convictions by 
 courts-martial ". The copy of the order may then be destroyed. 
 
 ft.. Forms for synopses of convictions by courts-martial and for 
 synopses of sentences for entry in service records are shown in Ap- 
 pendix 4a and 9a, respectively, of the Manual for Courts-martial. 
 
 160. Statement of charges, Form No. 602, A. Q. a. (1) If an 
 
 article of public property is lost or damaged through fault or neglect 
 of an officer or enlisted man he will pay the value thereof or the cost 
 of repairs at such rate as may be determined by a survey of the 
 property (par. 685, A. R.) ; or, if the person to be charged waives 
 survey, the value thereof or cost of repairs will be charged to him. 
 
 (2) Articles of tableware and kitchen utensils damaged, broken, 
 destroyed, or lost through carelessness of an enlisted man will be 
 charged against his pay. (Par. 1178, A. R.) 
 
 (3) When a deserter carries away public property, or when such 
 property is lost through his desertion, its value will be determined 
 by a survey (par. 142e (1) ), charged against him on the pay roll, and 
 noted on his service record. (Pars. 116 and 687, A. R.) 
 
 (4) Whenever a report of survey recommends a stoppage against an 
 enlisted man and the recommendation is approved, the appointing 
 
COMPANY ADMINISTRATION. 19 
 
 authority will cause a copy of the report to be furnished to the com- 
 pany commander, who will cause the amount to be charged against 
 the soldier on a statement of charges, Form No. 602, A. Q. O. Such 
 charges will be made against the soldier on his pay card and the cur- 
 rent pay roll of the company by the personnel adjutant. (Par. 
 724, A. R.) 
 
 6. (1) The amount charged against an enlisted man on account of 
 loss of or damage to Government property will not exceed the value of 
 the articles or cost of repair. (Par. 6S6, A. R.) 
 
 (2) A charge will be made only on conclusive proof and not with- 
 out a survey when the soldier concerned demands It. 
 
 (3) The soldier will be informed at the time of signing the pay 
 roll that Ms signature will be regarded as an acknowledgment of the 
 justice of the charge. 
 
 c. (1) All property, including clothing and individual equipment, 
 will be entered on this form when first charged against the pay of 
 enlisted men, including deserters. 
 
 (2) A single statement of charges will be prepared at the beginning 
 of each month. Entries will be made thereon from time to time as 
 the occasion arises. Each class of property — e. g., quartermaster, 
 ordnance, engineer, signal, medical, etc. — being listed separately 
 thereon under appropriate headings. 
 
 (3) In the column headed " Cause of charge " will be stated whether 
 the articles were lost, damaged, destroyed, or taken by deserter ; and 
 If the charge is authorized by a report of survey (par. 142), the abbre- 
 viation " R. S." will be added. 
 
 (4) The initials of the personnel adjutant in the columns provided 
 for the purpose will indicate that the charge has been made against 
 the soldier on his pay card and the pay rolls of the company. 
 
 (5) When a charge is made on the pay roll against the soldier^ 
 and not collected, entry of the charge will be made only once on the 
 statement of charges, although the charge will appear on subsequent 
 rolls. 
 
 d. The statement of charges will be opened by the company or 
 detachment commander on the day that the first charge for the month 
 Is made and closed on the last day of the month. The statement of 
 charges containing the entries for the day will be submitted with 
 the morning report to the personnel adjutant, who will, after entering 
 all data on appropriate pay cards and the pay rolls of the company, 
 affix his initials opposite the name of each man on the statement of 
 charges and return the statement of charges to the company com- 
 mander with the morning report. This procedure will be followed for 
 each charge during the month. 
 
 e. If the articles are found missing when a soldier dies, deserts, or 
 Is discharged, retired, or furloughed to the reserve, the amount in the 
 case of each class of property, ordnance, or clothing will be noted 
 under "Other stoppages" on extract from service record (Form No. 
 29a, A. G. O.) in addition to being noted on the statement of charges. 
 
 f. At the end of the month to which it pertains the statement of 
 charges will be filed as a voucher to the property loan record for the 
 information of the auditor upon his next visit, after which it may 
 be destroyed. When dropping from the property loan record property 
 which has been charged on a statement of charges the abbreviation 
 " S. of C." will be placed In the column headed " Receiving report." 
 
80 COMPANY ADMINISTRATION. 
 
 161. Record card of enlisted man of staff corps or department, 
 Form No. 627, A. G. 0. — o. When a man is enlisted for, reeulisted in, 
 or transferred to any staff corps or department, the commander of the 
 company or detachment to which the soldier is assigned after enlist- 
 ment, reenlistment, or transfer, will prepare a record card of the 
 soldier on this form and forward it directly to the Quartermaster 
 General, the Surgeon General, the Chief Signal Officer, the Chief of 
 Ordnance, Chief of Air Service, Chief of Construction Division, or 
 Ciiief of Motor Transport Corps, except in the case of a man stationed 
 in the Philippine, Hawaiian, or Panama Canal Departments, when 
 the record card will be sent through department headquarters. (Pars. 
 1009 and 1512i, A. R. ; par. 41, Manual for the Medical Department, 
 1916; and par. 15 (f). Signal Corps Manual No. 7, 1915.) 
 
 6. The number of years for which the soldier is enlisted will be 
 entered under the heading "Current enlistment." Pending revision 
 of the form the entry will be made on the third line Immediately fol- 
 lowing the entry of place of enlistment; e. g., "at Ft. Logan, Col., 
 for 3 years." (Cir. 429, W. D., 1919.) 
 
 162. Score card known-distance rifle practice, special course 
 C, Form No. 628, A. G. 0. — a. The form will be used as a score card 
 on the target range in firing under special course C, Appendix II, 
 Small Arms Firing Manual. 
 
 b. The scoring and entries on the record will be closely supervised 
 by the officer conducting the practice. 
 
 c. The scores in record practice will be transcribed to the soldier's 
 service record under the supervision of the company commander. 
 
 d. For instructions regarding the filing and disposing of the score 
 card, see paragraphs 102&(6), 102c (1). 
 
 163. Individual equipment record, Form No. 637, A. G. 0. — See 
 paragraphs 121-130. (Par. 681-A, A. R.) 
 
 164. Pay card, Form No. 644, A. (J. 0.— See Special Regulations 
 No. 58. 
 
 165. War diary, Form No. 660, A. G. 0. — See Special Regulations 
 No. 58. 
 
 166. Correspondence l)oot. Form No. 662, A. G. 0. — See para- 
 graphs 79-S6. (Par. 280, A. R.) 
 
 QUASTEBilASTEB COEPS. 
 
 167. Advice of soldier's deposits, Q. M. C. Form No. 8a. — a. When 
 deposits have been made by enlisted men, the company commander 
 will forward directly to the Quartermaster General a list of the 
 names of the depositors showing in each case the date, place, and 
 amount of each deposit and the name of the quartermaster who re- 
 ceived it (Par. 1361, A. R.) 
 
 6. Each report will be restricted to include only deposits with one 
 quartermaster on a given date. (Far. 1361, A. R.) 
 
 c. Before being forwarded to the Quartermaster General the list 
 will be compared with the entries on the service records and deposit 
 books (Form No. 41, Q. M. C), and the company commander or other 
 officer witnessing the payment will be careful to see that the names 
 and Army serial numbers of the depositors are correctly given. 
 (Pars. 56, 58c, 170a (3) ; par. 1361, A. R.) 
 
 168. Soldier's Allotment, Q. M. C. Form No. 88.— a. (1) An en- 
 Usted man in active service, or a retired enUsted man on active duty, 
 
COMPANY ADMIinSTRATION. 81 
 
 wherever located, may make an allotment, for his own savings, or 
 for any other purpose except to obtain an advance of pay, of any 
 portion of his pay after deductions are made in accordance with the 
 war-risk insurance act. Such an allotment ia a class '* E " allotment 
 and Is made under the provisions of the act of Congress approved 
 March 2, 1S99, as amended by the acts approved March 2, 1901, and 
 October 6, 1917. (Par. 52, S. R. No. 72.) 
 
 (2) If an enlisted man desires to make an allotment to dependents 
 In excess of the amount necessary to sustain family allowances under 
 the war-risk insurance act (classes "A" and "B"), such excess allot- 
 ment is a class " E " allotment. (Par. 52, S. R. No. 72.) 
 
 (3) Allotments for the payment of premiums in private insurance 
 companie-s, societies, or organizations are class " E " allotments, and 
 are made in duplicate on Q. M. C. Form No. 38. (Pars. 13 and 52, 
 S. R. No. 72.) 
 
 (4) Class " C " allotment is an automatic allotment to pay premium 
 on Government term insurance ; it is not made on Q. M. C. Form 
 No. 38. 
 
 (5) Class "D" allotment is made in triplicate on Q. M. C. Form 
 No. 38 to pay premium on Government converted insurance as pre- 
 scribed in Circular No. 498, W. D., 1919. 
 
 b. A discontinued allotment can not be renewed but a new allotment 
 may be made by executing a new form. (Par. 56, S. R. No. 72.) 
 
 c. An allotment may not be made to an enemy alien, whether a 
 resident of the United States or a foreign country. (Par. 27, 
 & R. No. 72.) 
 
 d. (1) Before the company commander signs the allotment he will 
 require the soldier to read the entire form and verify the name and 
 address of the allottee. (Par. 1.5, S. R. No. 72.) 
 
 (2) Before certifjdng a class "E" allotment the company com- 
 mander will satisfy himself that the allotment is not made for the 
 purpose of obtaining an advance of pay. When a bank is designated 
 as allottee, the company commander will furnish the bank with the 
 signature of the grantor and inform the bank of the amount and 
 period of the allotment. The company commander will also, if pos- 
 sible, satisfy himself that the bank has an existence. (Par. 15, 
 S. R. No. 72.) 
 
 e. Allotments will be noted on the service record of the soldier in 
 the space provided for the purpose. (Par. 116.) The company 
 commander will write or stamp on the duplicate the words " Entered 
 on service records" and add his initials. (Par. 21, S. R. No. 72; 
 sec. V, G. O. 83, W. D., 1918.) 
 
 /. Both copies of the allotment will be transmitted to the personnel 
 adjutant, who will make the necessary entries on the pay roll of the 
 company and the pay card of the soldier, write or stamp en the dupli- 
 cate the words " Entered on pay roll and pay card," and return them 
 to the company commander. The original allotment will be trans- 
 mitted by the company commander to the zone finance officer, Wash- 
 ington, D. C, and the duplicate to The Adjutant General of the Army, 
 Washington, D. C. (Par. 13, S. R. No. 72.) 
 
 g. After class " D " allotments have been recorded as in paragraph 
 /, they will be transmitted as provided in Circular No. 498, W. D., 
 1919. 
 
 169. Dlscontinnanee of allotment, Q. M. C. Form No. 39. — 
 a. When an allotment is to run for the full period for which granted 
 130207—19 S 
 
82 COMPANY ADMINISTRATION. 
 
 no request for discontinuance or notice of expiration is necessary. 
 (Par. 1351, A. R.) 
 
 6. Allotments will be discontinued prior to the expiration of the 
 period for which granted — 
 
 (1) Upon request of the soldier (par. 1351, A. R. ; par. 55, S. R. 
 No. 72) ; 
 
 (2) Upon request of the company commander when forfeiture of 
 pay by sentence of court-martial Is such that possibly it can not be 
 collected in full prior to the discharge or furlough to the reserve of 
 the soldier if the allotment is continued (pars. 1350 and 1358, A. R.) ; 
 
 (3) Upon request of the company commander because of reduc- 
 tion in rank, continued misconduct, stoppage of pay for loss of or 
 damage to Government property, or when for any other reason the 
 soldier's available pay will not warrant continuance of the allotment. 
 (Pars. 1350 and 1358, A. R.) 
 
 (4) (a) In the case of (1), (2), and (3) the request for discontinu- 
 ance will be prepared on Q. M. C. Form No. 39, signed by the company 
 commander and forwarded directly to the zone finance officer, United 
 States Army, Washington, D. C, and to the Bureau of War Risk In- 
 surance in case of class " D " allotment. 
 
 (6) The form will be signed by the soldier when the request is 
 made by him as contemplated In subparagraph 6 (1). 
 
 c. (1) A memorandum concerning the request will be placed in 
 the " Reminder " (par. 205) under the date that the acknowledgment 
 from the zone finance officer may be expected. (Subpar. (2).) If 
 the proper form for requesting discontinuance of allotment is not 
 available the allotment may be discontinued by letter, in which case a 
 carbon copy of the letter should be placed in the " Reminder " as in 
 the case of the memorandum when the proper form is used. 
 
 (2) The zone finance officer, Washington, D. C, will notify the com- 
 pany commander of the fact of discontinuance of payment to the 
 allottee and the last month for which the allotment was paid. The 
 notification of discontinuance from the zone finance officer, Washing- 
 ton, D. C, when received by the company commander will be trans- 
 mitted by him to the personnel adjutant, who, after making necessary 
 entries on the pay roll of the company and the pay card of the soldier, 
 will write or stamp on the notification the words " Entered on pay 
 rolls and pay card," and return the notification to the company com- 
 mander, who will file it as hereinafter indicated. (Subpar, (4) ; 
 pars. 1350 and 1351, A. R. ; pars, 20 and 55, S. R. No. 72.) 
 
 (3) The request for discontinuance of the allotment will specify 
 the month for which the last payment is to be made, but the stoppage 
 of pay to meet the allotment must be continued until the notification 
 is received from the zone finance officer, Washington, D. C, and the 
 soldier will then be credited on the next pay roll with any amount 
 withheld in excess of the amount paid to the allottee, (Pars, 1350 
 and 1351, A. R. ; pars. 20 and 55, S. R. No. 72.) 
 
 (4) When the notification from the zone finance officer, Washing- 
 ton, D. C, is received back from the personnel adjutant (subpar. 
 (2)), the fact of discontinuance of the allotment will be entered on 
 the service record of the soldier, the entry being initialed by the com- 
 pany commander. The notification of discontinuance will then be 
 placed in the five-year file, and the memorandum in the " Reminder " 
 destroyed, (Subpar. (1) and pars, 205e and 213.) 
 
COMPANY ADMINISTRATION. 88 
 
 d. On the death, discharge, furlougli to the reserve, retirement, or 
 desertion of an enlisted man who has an allotment running, the allot- 
 ment ceases, and the company commander will report the separation 
 from active service as follows: 
 
 (1) In every such case the company commander will prepare and 
 forward to the zone finance officer, Washington, D. C. (and to the 
 Bureau of War Risk Insurance in case of class "D" allotment), a 
 notification of discontinuance of allotment on Q. M. C. Form No. 39. 
 
 (2) In cases occurring within the continental limits of the United 
 States, including Alaska, after the 20th of the month of discharge or 
 furlough to the reserve except under demobilization orders, retirement, 
 or desertion, of an enlisted man having an allotment running, the 
 company commander, in addition to giving notice on Q. M. C. Form No. 
 39, will also report by telegram to the zone finance officer, W^ashing- 
 ton, D. C, the fact of separation from active service, giving the full 
 name, Ai'my serial number, and company and regiment or arm or staff 
 corps or department of the soldier. 
 
 (3) (a) In cases occurring without the continental limits of the 
 United States, including Alaska, of discharge, furlough to the reserve, 
 desertion, or retirement of an enlisted man who has an allotment run- 
 ning, the company commander, in addition to sending notification to 
 the zone finance officer (subpar. (2) ), will report the separation from 
 active service to the commander of the department or expeditionary 
 forces, to be cabled to The Adjutant General of the Army. The report 
 of the company commander will include the name. Army serial num- 
 ber, company and regiment or arm or corps or department of the sol- 
 dier, and the fact that he has an allotment running. The report will 
 be sent by telegram in case report by mail under normal conditions 
 of mail service would not reach the headquarters of the department 
 or forces on or before the 20th of the month in which the discharge, 
 furlough to the reserve, desertion, or retirement occurs. 
 
 (6) The fact and date of mailing the notification to the zone 
 finance officer and of making the report to the commander of the 
 department or expeditionary forces will be noted under " Remarks " 
 on the extract from service record. Form No. 29a, A. G. O. (Par. 119 ; 
 par. 1350, A. R.) 
 
 e. If an erroneous payment Is made to an allottee because of the 
 failure of an officer responsible for such report to report the death 
 of the grantor or any other fact which renders the allotment not pay- 
 able, the amount of such erroneous payment will be charged to the 
 officer who fails to make such report. (Par. 1353, A. R.) 
 
 170. Soldier's deposit book, Q. M. C. Form No. 41. — a. (1) Any 
 enlisted man in active service may deposit his savings with any 
 quartermaster in sums of not less than $5. (Par. 1361, A. R.) 
 
 (2) The deposit book will show the name and Army serial number 
 of the depositor, the place, date, and amount of each deposit. Each 
 deposit will be receipted by the quartermaster and attested by the 
 company commander. (Par. 1361, A. R.) 
 
 (3) Deposits wall be noted on service records of the soldiers con- 
 cerned immediately after payment and before the advice of soldiers' 
 deposits Is forwarded to the Quartermaster General. (Pars. 56, 58d, 
 and 167; par. 1361, A. R.) 
 
 (4) The transfer, pledge, or sale of the deposit book is prohibited. 
 Enlisted men should be informed of the importance of preserving 
 deposit books as the only certain means of insuring prompt payment 
 
84 COMPANY ADMINISTRATION. 
 
 of deposits upon discharge or furlough to the reserve. (Pars. 1361 
 and 1364, A. R.) 
 
 6. (1) Before delivering flnal statements upon which deposits are 
 credited the company commander will ascertain whether the soldier 
 has his deposit book, and, if so, instruct him to present it to the quar- 
 termaster with his final statement. The quartermaster will take up 
 the deposit book and file it with the voucher of payment. (Par. 
 194d(6) ; pars. 1362 and 1363, A. K.) 
 
 (2) Should the soldier claim to have lost his deposit book, his 
 affidavit to that effect will be taken and attached to the final state- 
 ment. The aflidavit must state the circumstances attending the loss 
 of the deposit book and show that the soldier has not sold or assigned 
 it. (Par. 104; par. 1363, A. R.) 
 
 (3) If for any reason deposits, except those forfeited by desertion, 
 are not paid on final statement, the soldier should forward his deposit 
 book or the affidavit referred to in subparagraph (2), to the Quarter- 
 master General and request payment. (Par. 1364, A. R.) 
 
 c. (1) A soldier must draw his deposits when he is discharged or 
 furloughed to the reserve. (Par. 1365, A. R.) 
 
 (2) Upon the death of a soldier who has deposits, his deposit book, 
 If found among his effects, will be forwarded to The Adjutant Gen- 
 eral of the Army with the final statement. ( Pars. 138, 154, and 181 ; 
 pars. 83^ and 1367, A. R.) 
 
 171. Individual clotliin? slip, Q. M. C. Form No. 165. — See para- 
 graphs 72-75. (Pars. 1157-1159, A. R.) 
 
 172. Company council book, Q. M. C. Form No. 452. — See para- 
 graphs 87-96. 
 
 PURCHASE AND STORAGE. 
 
 173. Requisition, P. & S. Form No. 160. — a. The instructions 
 given in this paragraph relate solely to the use of the form in the 
 company. 
 
 h. When articles of equipment or allowance issues other than rations 
 (Tables of Basic Allowances) are required by a company a requisi- 
 tion in duplicate on this form will be prepared by the company com- 
 mander and submitted to the post, camp, or other supply officer. (For 
 instructions regarding supply of clothing, see pars. 72-74.) Each 
 requisition will be numbered serially from the block of numbers as- 
 signed to the company by the supply officer to whom the requisition is 
 submitted. 
 
 c. Expendable articles and articles of clothing and individual equip- 
 ment (par. 122c) will be listed on separate sheets headed " Expend- 
 able," " Clothing," and " Individual equipment," as the case may be. 
 Each class of property will be segregated on the requisition and given 
 appropriate heading, such as " Quartermaster," " Ordnance," etc. 
 Articles will be listed in alphabetical order in each class. 
 
 d. Both copies of the requisition will be signed by the company com- 
 mander ; the duplicate copy will be retained by him and filed as pre- 
 scribed in paragraphs 62, 64, and 71. 
 
 €. In preparing the requisition there will be noted as the " basis for 
 requisition " some such explanatory remark as " To complete equip- 
 ment of 14 recruits " ; " Original issue of articles named, strength of 
 company, 142 " ; " Exchanged," etc. Under the heading " Explanatory 
 notes " will be entered information concerning disposition of articles 
 formerly supplied, e. g., " To replace like articles dropped on statement 
 
COMPANY ADMINISTRATION. 86 
 
 of charges." Entries under other headings and columns will be made 
 in accordance with the requirement of the supply office concerned and 
 according to tlie conditions of tlie requisition. 
 
 174. Ration return, P. & S. Form No. 223. — a. Definition of a ra- 
 tion.— A ration is tlie allowance for the subsistence of one person for 
 one day. (Par. 1202, A. R.) 
 
 6. Classes of rations. — 
 
 (1) Rations are classed as (a) garrison, (b) travel, (c) rererve, 
 (d) field, (e) Filipino, (f) emergency. 
 
 (2) The garrison ration is intended for troops in garrison, and, in 
 time of peace, for troops in maneuver camps. (See also subpar. o 
 
 (2).) 
 
 (3) The travel ration is intended for troops traveling otherwise 
 than by marching and separated from cooking facilities. (For ra- 
 tions issued to troops on tho march in time of peace see subpar. c (2).) 
 
 (4) The reserve ration is carried on the persons of the men and In 
 the field train and constitutes the reserve for field service. 
 
 (5) The field ration is the ration prescribed by the commander of 
 the field forces. 
 
 (6) The Filipino ration is for the use of Philippine Scouts. 
 
 (7) The emergency ration is furnished, in addition to other regular 
 ration, for troops in active campaign and in the field in time of peace 
 for purpose of instruction. (Par. 1203, A. R.) 
 
 c. Components and substitutive equivalents. — (1) The components 
 and substitutive equivalents of the garrison, travel, reserve, and 
 Filipino rations are prescribed in Army Regulations. (Par. 1205, 
 A.R.) 
 
 (2) The ration to be issued to troops on the march in time of peace 
 will be prescribed by the commander. It will be issued on the same 
 basis as the garrison ration (see subpar. e.) and will not exceed the 
 allowance prescribed for that ration. (Par. 1220, A. R.) 
 
 (3) In time of war Philippine Scouts serving in the field will be 
 furnished the same ration as troops of the Regular Army. (Par. 
 1202, A. R.) 
 
 (4) When it is impracticable for Philippine Scouts to use the 
 Filipino ration while traveling otherwise than by marching they may 
 be issued the regular travel ration. (Par. 1202, A. R.) 
 
 (5) Philippine Scout companies are required to u.se the entire meat 
 component of the Filipino ration and not more than 16 ounces of the 
 rice component, beans being used in the place of the remainder of the 
 rice component. The use to as large an extent as possible will also 
 be made of native food products, such as camotes, mangos, and squash, 
 (Par. 1205, A. R.) 
 
 (6) The field ration consists of the reserve ration in whole or In 
 part supplemented by articles of food corresponding generally with 
 the components or substitutive equivalents of the garrison ration 
 procured locally or shipped from the rear. (Par. 1205, A. R.) 
 
 (7) Emergency rations will not be opened except by order of an 
 officer or in an extremity, nor used when regular rations are available. 
 Company commanders are responsible for the proper care and use of 
 emergency rations carried on the persons of the men of their com- 
 panies, and will cause the value of any emergency rations lost or 
 damaged to be charged against the pay of the persons responsible for 
 the loss or damage. ( Par. 1205, A. R. ) 
 
86 COMPANY ADMINISTRATION. 
 
 d. Extra issues. — (1) Issue of the articles of regular monthly allow- 
 ance, other than rations, given in Tables of Basic Allowances (Cir. 
 No. 377, W. D., 1919), will be made on regular requisition (par. 173b). 
 The commanding officer will determine and announce what xjuantitiea 
 within the limits prescribed will be issued. 
 
 e. Issue of garrison, travel, and Filipino rations. — (1) All components 
 of these rations due a company are held available by the quartermas- 
 ter to be furnished companies when required. (Par. 19; par. 1220a, 
 A. R.) 
 
 At the beginning of the montli the supply officer will communicate 
 to company commanders the value of the ration for the ensuing month. 
 Companies will open an account with the quartermaster and the sub- 
 sistence stores required for the mess will be purchased on charge sales 
 slips in the name of the organization. If the company commander 
 desires to secure for the company mess articles of food, refreshment, 
 etc., on the authorized list of articles carried in stock by the quarter- 
 master, which are not on hand at the time, he must secure written 
 approval to purchase from outside sources. (Par. 322, A. R.) Where 
 there is a quartermaster no purchase of articles on the authorized list 
 of articles carried in stock by the quartermaster, required for supply 
 of troops, will be made except through him, except as provided above. 
 
 (2) Ration returns will be submitted with the morning report on 
 the day following the end of the calendar month, or the end of 
 such other ration period as the commanding officer may direct, for the 
 rations used by the company during that month or period. The com- 
 pany commander will effect a settlement with the quartermaster at 
 the end of the month or other ration period. Any unexpended balance 
 due an organization, not to exceed 25 per cent of the value of the net 
 number of rations due the organization for the ration period, will be 
 paid in cash by the quartermaster to the organization commander 
 when the settlement is effected. Any unexpended balance in excess 
 of the above 25 per cent will revert to the Government. (Par, 1220e, 
 A. R.) 
 
 f. Issue of field, reserve, and emergency rations. — Field, reserve, 
 travel, or emergency rations may be issued on ration returns sub- 
 mitted before or at the time of issue, as provided in paragraph 
 1220/, A. R. 
 
 g. Preparation of ration returns. — (1) When the company is sub- 
 sisted on the basis of a ration credit for the value of the garrison, 
 travel, or Filipino ration, and stores are purchased from the quarter- 
 master on charge sales slips, as explained in subparagraph e, the 
 money value of the ration to be credited to the company is Increased 
 by certain percentages in case of messes that average less than 75 
 persons and decreased by certain percentages for messes that average 
 more than 150 persons. The method of determining the " daily aver- 
 age strength for rations" is explained in paragraph 17&; the subse- 
 quent correction of this figure by the deduction of the number of men 
 authorized to mess separately and the addition or deduction of the 
 percentage above mentioned, resulting in the " Net number rations due 
 organization," is described in paragraph lid. The sum of the "Net 
 no. of rations due organization," as recorded day by day in the 
 ration accovmt of the morning report, for the total days of the ration 
 period is the figure to be entered on the ration return opposite the 
 heading " Net number of rations due for men messing with organiza- 
 
COMPANY ADMINISTRATION. 87 
 
 tion, additions, and deductions computed." At the end of the ration 
 period the sum of the rations entered in the ration account in the 
 morning report opposite the names of " Men authorized to mess sep- 
 arately," will be multiplied by the announced value of one ration, aa 
 entered on the ration account; this result, plus the percentage addi- 
 tion to the actual money value of the ration (par. 1220a. (5), A. R.) is 
 the amount to be entered on the ration return opposite the heading 
 "Net commutation due men authorized to mess separately (named on 
 back thereof), percentage computed." This serves the purpose of the 
 " separate ration return " required in paragraph 1220c, Army Regula- 
 tions, for men authorized to mess separately. Opposite the heading 
 "Rations required" on the ration return will be entered the kind of 
 rations. This has a particular application under the provisions of para- 
 graph 1220/, Army Regulations. If the ration period is less than a 
 month a red-ink line will be drawn under the last entry for the period 
 on both pages of the ration account in the morning report, to separate 
 it from subsequent periods in the same month. (Par. 1220a, A. R.) 
 
 (2) When troops are issued field, reserve, or emergency rations, 
 and the ration savings privilege is suspended (par. 1220/ (1), A. R.), 
 or vrhen an organization is assigned to a mess in common with an- 
 other, necessitating a consolidated ration return for the entire mess, 
 the heading on the ration return for each organization " Net number 
 of rations due for men messing with organization, additions and de- . 
 ductions computed " will be changed to read " Number of men messing 
 with organization." Opposite this heading will be entered the sum 
 of the figures entered in the column of the ration account in the morn- 
 ing report headed " Number men messing with organization." 
 
 (3) A single ration return will be submitted for a company to 
 include all persons actually present and rationed or to be rationed, 
 and will include persons permitted to mess separately opposite the 
 heading " Net commutation due men authorized to mess separately 
 (named on back hereof), percentage computed." The names of such 
 men and the inclusive dates of the periods messed separately will be 
 entered on the back of the ration return. Detachments of organiza- 
 tions will reader separate returns as provided in paragraph 1220/(2), 
 Army Regulations. 
 
 (4) (a) Ration returns for companies will be signed by the com- 
 pany commander and approved by order of the commanding offi- 
 cer. (Par. 1209, A. R.) 
 
 (&) Ration returns for enlisted men of the Medical Depart- 
 ment, members of the Army Nurse Corps, and others attached to 
 a hospital mess for rations will be signed by the medical officer 
 in charge and approved by order of the commanding oflBcer. ( Par. 
 1210, A. R.) 
 
 (c) The ration return for civilian employees will be signed by 
 the oflScer in charge of the employees and approved by order of 
 the commanding officer. (Par. 1211, A. R.) 
 
 (5) (a) Company commanders mil verify daily the figures of the 
 ration account in the morning report, and should keep a daily 
 record of the financial condition of the ration account. 
 
 (6) Ration returns upon which emergency rations are drawn will 
 bear the certificate of the company commander to the effect tliat such 
 
88 COMPANY ADMINISTRATION. 
 
 rations are required for the enlisted men of the company and that 
 the money value of any rations previously drawn by him and im- 
 properly opened or lost have been charged against the person re- 
 sponsible. (Par. 1205, A. R.) 
 
 (7) (a) During active operations in the field company officers, upon 
 their request, will be included by name on the ration return of 
 the organization to which they belong. 
 
 (&) Under the same conditions, field and staff officers who do 
 not belong to organizations having messes, upon their request, 
 will be included by name on the ration return of such organiza- 
 tion as may be designated by the commanding officer. 
 
 (c) Army field clerks and field clerks. Quartermaster Corps, 
 may be Issued rations under the same conditions as officers. 
 
 {d) Payment for rations issued to officers. Army field clerks, 
 and field clerks. Quartermaster Corps, will be made in the man- 
 ner prescribed in Army Regulations. (Par. 1209, A. R.) 
 
 175. Eeceiving report, P. & S. Form No. 257. — c. The instruc- 
 tions given in this paragraph relate solely to the use of the form in 
 the company. 
 
 b. When equipment issued to a company on loan is returned to a 
 supplj' officer, he will furnish to the company commander a receiving 
 report listing the items returned. The equipment will be dropped 
 from the property loan record, the receiving report being filed as a 
 voucher to that record. (Par. 65.) 
 
 c. When the company equipment is to be transferred to a new com- 
 pany commander, a certificate in duplicate on blank receiving reports 
 will be prepared as follows : " I certify that I have this date received 
 
 from , predecessor, all property enumerated on 
 
 property loan record cards, except property listed below, pertaining 
 
 to , including last shipping ticket No , dated , 
 
 19__, and last receiving report No. , dated , 19__." These 
 
 certificates will be signed by the successor as such. The original will 
 be filed as a voucher, the duplicate being given to the officer relieved. 
 
 d. To transfer property from one organization to another at the 
 same station, the officer to receive the property will list it on receiving 
 report in triplicate, receipt the original, and send it with a copy to 
 the transferring officer for transmission to the supply officer, who 
 will return the original marked "Transfer noted " for file as a 
 vouchor, replacing the originally retained copy. 
 
 176. Shipping ticket, P. & S. Form No. 260.-0. The instructions 
 given in this paragraph relate solely to the use of the shipping ticket 
 in the company. 
 
 &. (1) Articles of equipment issued to a company will be listed by 
 the supply officer on a shipping ticket. 
 
 (2) When the property is issued at the same station the original 
 copy of the shipping ticket will be given to the officer to whom the 
 property is issued for file as a voucher to the property loan record 
 concerned. The officer receiving the property, or his agent, will 
 receipt on a copy of the shipping ticket in the possession of the issu- 
 ing officer. 
 
 (3) When the place where the property is received is outside the 
 limits of the post or station where the issue Is made, I. e., where a 
 carrier intervenes, shipping tickets will be forwarded signed in dupli- 
 
COMPANY ADMINISTRATION. 89 
 
 cate. The receiving ofRcer will sign an acknowledgment of the receipt 
 of property on one copy of the shipping ticket and forward it to the 
 zone property auditor having jurisdiction over his records. The 
 other copy will be retained in the company as a voucher to the 
 property loan record. 
 
 c. (1) All items listed on shipping tickets for property received will 
 be entered on the property loan record, except expendable items, 
 clothing, articles of equipment issued to enlisted men for their reten- 
 tion upon transfer (Cir. 377, W. D., 1919), and articles drawn on 
 requisition marked " Exchanged " by the supply officer. In the last- 
 mentioned case tlie shipping ticket will be filed as in the case of other 
 shipping tickets. (Par. 64; par. 678, A. R.) 
 
 (2) Expendable items will be indicated as expendable on the mar- 
 gin of the shipping ticket by the issuing officer and will not be 
 entered on property records by the receiving officer. 
 
 (3) Clothing, and articles of equipment issued to enlisted men for 
 their retention upon transfer (Cir. 377, W. D., 1919) will be entered 
 directly on the individual equipment records of the enlisted men 
 concerned and will not be shown on the property loan record. The 
 names of the enlisted men to whom the articles are issued will be 
 shown on the shipping ticket. (Pars. 64c, 73, 74.) 
 
 d. (1) China and glassware broken in service, not due to careless- 
 ness, may be replaced by requisition marked " Exchanged " by the 
 supply officer, provided the value does not exceed the allowance pre- 
 scribed in paragraph 117S, Army Regulations. The articles broken 
 will be listed on a shipping ticket on which a certificate in the fol- 
 lowT^ng form will be signed by the company commander and for- 
 warded to the supply officer with the requisition: 
 
 " I certify that the above items of china and glassware for which 
 
 I am responsible, entered on property loan record of 
 
 have been broken, not due to carelessness, in said 
 
 organization during the period from , 19 , to , 19—. 
 
 Maximum strength 
 
 Quarterly allowance $ " 
 
 (2) The prices of various articles of china and glassware are 
 given in Special Regulations No. 40. (Par. 67c.) 
 
 e. Articles to be turned in for salvage on approved report of survey 
 (Form No. 196, A. G. O.), inventory and inspection reports (Form 
 No. 1, I. G. D.), or for exchange (par. 67), will be listed on shipping 
 ticket in duplicate and turned over to the nearest salvage officer. The 
 salvage officer will receipt for the articles on a receiving report, which 
 will be returned to the company commander and filed as a voucher to 
 the property loan record from which the articles will be dropped if 
 not replaced. (Par. 67&(2).) 
 
 f. Articles of equipment other than clothing and individual equip- 
 ment retained by a soldier when transferred or detached (par. 122), 
 except as provided in paragraph 190&(2), together with any articles 
 for which he may be indebted to the United States at the time, will be 
 entered on a shipping ticket in duplicate and the soldier's receipt 
 obtained on both copies. The original will be forwarded with the 
 
90 COMPANY ADMINISTRATION. 
 
 service record and individual equipment record of the soldier. The 
 duplicate will be retained. Upon arrival of the soldier at his destina- 
 tion the new company commander will take up the articles listed on 
 shipping ticket on his property loan record as received and file the 
 original shipping ticket as a voucher to his property loan record. The 
 old company commander will drop the articles from his property loan 
 record and file the duplicate as a voucher to his record. (Pars. 
 
 g. Instructions for the use of this form in connection with the issue 
 of clothing are contained in paragraphs 73-75. 
 
 177. Property loan record, P. & S. Form No. 263B.— See para- 
 graphs 62-71. 
 
 INSPECTOR GENKBAI.'s DEPARTMENT. 
 
 178. Inyentory and inspection report, Form No. 1, I. G. D.— o. 
 
 If not exchanged, or dropped, by certificate (par. 67), property worn 
 out by fair wear and tear in the service may be submitted to an in- 
 spector with a view to condemnation without prior action of a survey- 
 ing ofiicer. Property which has been rendered unserviceable from 
 causes other than fair wear and tear in the service must be surveyed 
 before being submitted to an inspector. (Pars. 678 and 710, A. R.) 
 See also paragraph 142 relating to report of survey and paragraph 67 
 relating to equipment accounted for on property loan record and in- 
 dividual equipment record worn out or otherwise rendered unservice- 
 able. Paragraph 1073, Army Regulations, governs with regard to the 
 disposition of unserviceable public animals. 
 
 6. Except as provided in paragraph 717, Army Regulations, inspec- 
 tions with a view to condemnation of public property will be made 
 by inspectors general or acting inspectors general or by oflicers desig- 
 nated by the commander of a department, an independent brigade, a 
 division, or higher administrative unit. (Par. 903, A. R.) 
 
 c. Officers responsible for property to be inspected will prepare 
 inventories thereof on forms provided for the purpose and In accord- 
 ance with instructions printed thereon, and present them with the 
 property to the inspector at the time of his visit. In the case of 
 rapidly deteriorating subsistence stores, or of unserviceable public 
 animals, or in an emergency, inventories will be prepared whenever 
 necessary. One copy of the inventory will be forwarded through mili- 
 tary channels to the commander having authority to appoint an in- 
 spector. (Par. 717, A. R.) 
 
 d. For inspection the property will be arranged in the order enumer- 
 ated in the inventory. The responsible oflicers will accompany the 
 inspector during his examination of the property and vdll be pre- 
 pared to give any necessary information in regard to it. (Par. 905, 
 A. R.) 
 
 e. Great care will be taken to prevent public property once con- 
 demned and ordered dropped from being again presented for Inspec- 
 tion. (Par. 909, A. R.) 
 
 t. Instructions for use of Inventory and inspection reports as 
 vouchers to the property loan record are given in paragraph 67. 
 
COMPANY ADMINISTRATION. 91 
 
 WAB DEPARTMENT. 
 
 179. Pay roll of enlisted men, first sheet, W. D. Form No. 866.—- 
 
 See Special Regulations No. 58. 
 
 180. Pay roll of enlisted men, follow sheet, W. D. Form No. 
 866a. — See Special Regulations No. 58. 
 
 181. Final statement, W. D. Form No. 870. — a. A final statement 
 properly certified by the company commander will be given with the 
 discharge certificate, Forms Nos. 525, 526, and 527, A. G. O. (par. 157), 
 to each soldier upon his discharge from active service, or with the 
 certificate of furlough to the reserve (pai\ 194d (11).) 
 
 ft. When a soldier to be discharged has forfeited all pay and allow- 
 ances and has no deposits due him, or is discharged by reason of 
 fraudulent enlistment and has no deposits, no final statement will bo 
 furnished ; in such case a full statement in writing will be furnished 
 in lieu of the final statement, showing why the latter was not fur- 
 nished. If the soldier has deposits, a final statement will be issued 
 containing a full statement of his accounts at the date of his discharge 
 in order that the quartermaster may determine whether there is any 
 balance of stoppages which sliould be collected from the amount due 
 for deposits. ( Subpar. g ; par. 140, A. R. ) 
 
 c. The final statement will be prepared in duplicate in ink, not on 
 a typewriter (par. 194, C. of O.), and the officer signing and certifying 
 to its correctness will be held responsible for its accuracy and proper 
 preparation. In case of overpayments on erroneous final statements 
 the certifying officer will be required to refund the amount Involved 
 if it can not be collected from the soldier overpaid. This applies 
 vphen overpayments are made by reason of omitting entries sucli as 
 statements of unauthorized absence, etc. (Par. 192o ; par. 141, A. R. 
 (3).) To prevent false preparation or changes, the blank forms vrlll 
 
 be invariably kept in the custody of the company commander, and 
 except In listing deposits on the outer fold, all money amounts will 
 appear in both words and figure.s. (Pars. 150 and G48, A. R.) 
 
 d. All data entered in the spaces provided on the final statement 
 wiU be taken from the soldier's record as shown by his closeil service 
 record. Especial care must be exercised in the follovring particulars: 
 
 (1) "Final statement of." — In addition to the name, etc., the sol- 
 dier's Army serial number must be given. 
 
 (2) " Reason." — In this space will be shown the reason for dis- 
 charge as shown by final indorsement on the service record, and as 
 noted on the discharge certificate (pars. lOSa and 157d) or upon the 
 Certificate of Furlough, Form No. 437, A. G. O. (par. 155& ; par. 142, 
 A. R. ) . If discharge is made on certificate of disability the ascer- 
 tained disability, as recited In the certificate, must be given as the 
 reason or cause for discharge. (Par. 140, A. R.) When discharge 
 is on account of the soldier's misconduct, or unfitness for service 
 resulting therefrom, either physical or in character (par. 229, C. of 
 O.), a notation to that effect vtIII be made on the final statement. 
 Officers signing final statements will be careful to see that proper 
 notations are made in all cases under this heading, because the cause 
 of discharge determines the soldier's right to travel allowances, and 
 the mere quotation of the number and date of the order upon which 
 discharge is based is Insufficient as a guide to proper payment. (Par. 
 142, A. R.) See subparagraph e following. 
 
99 COMPANY ADMINISTRATION. 
 
 (3) "Due soldier for." — Any amounts shown by the service record 
 which are not included in the headings below will be entered. 
 
 (4) "Additional pay." — Notation will be made of the pay due sol- 
 dier for medal of honor, distinguished-service cross, distln^?uished- 
 service medal (par. 189, A. K.), marksmanship, gunner qualification, 
 or other rating (pars. ]342i-1345i, A. R.), and mess sergeant (par. 
 1346, A. R.). 
 
 (5) " For deposits." — The total of all deposits shown on the service 
 record will be shown in words and figures. The itemized list of de- 
 posits will be entered on the outer fold of the final statement. In case 
 deposits are forfeited (by desertion), the amounts of the same will be 
 entered under the head " Remarks," with the facts and authority for 
 such forfeiture (par. 1362, A. R.), but they will not be entered in the 
 column headed " List of deposits " on the outer fold. If the soldier 
 has made deposits with the company or post commander which he 
 wishes applied to purchase of discharge, if such be authorized, the 
 officer will immediately, upon receipt of order for discharge of the 
 man, forward the money, with the soldier's deposit book, to the 
 quartermaster for deposit and send to the Quartermaster General the 
 usual notification of deposit. On the return of the deposit book by 
 the quartermaster the final statement may be prepared and will con- 
 tain a notation of the deposit, thus showing on its face the total 
 credit of the soldier, which must in every case be sufficient to cover 
 all indebtedness to the United States, including the cost of purchase 
 of discharge. (Par. 1369, A. R.) The deposit book must accompany 
 the final statement in every case (subpar. i). (Q. M. C, Form 
 No. 41.) 
 
 (6) " For pay detained by court-martial." — The total amount of all 
 pay detained by court-martial will be entered. (Sec. II; G. O. No. 
 5, W. D., 1916.) 
 
 (7) " For." — The final statement of an enlisted man who is en- 
 titled to commutation of quarters, heat, and light will show the 
 Inclusive dates for which such allowances are due and the soldier will 
 execute War Department Form No. 369, in so far as it pertains to 
 these allowances, for file as a subvoucher to the final statement. The 
 payment will be made on the final statement, W. D. Form No. 369 in 
 this case being simply a supporting paper. (Par. 230, O. of O., 
 1916 Supl.) 
 
 (8) "Due United States for." — Under tlie proper heading will be 
 given all authorized stoppages for loss of or damage to Government 
 property or supplies as shown by final indorsement. The names of 
 articles damaged, lost, or destroyed will not be stated. Stoppages 
 under sentence of a court-martial will show the character and date 
 of court-martial or date of order approving sentence, and the for- 
 feiture exacted by the sentence — e. g., " To forfeit § of his pay per 
 mo, for 2 mos. SO Jan. 5/19." If any part of the forfeiture has been 
 deducted, the amount and pay roll on which deducted will be stated. 
 For further information, see instructions and model remarks for 
 preparation of pay rolls. Special Regulations, No. 58. 
 
 e. Stoppages and indebtedness will be made according to the follow- 
 ing priority : 
 
COMPANY ADMIinSTRATION. 93 
 
 (1) Reimbursements to the United States: 
 (a) Allotmeuts, class A; 
 
 (&) Allotments, class B; 
 
 (c) Allotmeuts, Goverument insurance premiums; 
 
 (d) Allotmonts, Liberty loan. Federal Keserve Bank of New 
 York; 
 
 (e) Allotments, Liberty loan, Secretary of the Treasury; 
 (/) Allotments, Liberty loan, private banks; 
 
 (g) Allotments, other than classes A and B, where allottee has 
 been paid by the United States; 
 
 (7r) Stoppages for ordnance property; 
 
 (i) Stoppages for signal property; 
 
 (;■) Stoppages for medical supplies; 
 
 (fc) Stoppages for engineer property; 
 
 (I) Stoppages for camp and garrison equipage; 
 
 (?n) Stoppages for clothing; 
 
 in) Stoppages for transportation ; 
 
 (o) Stoppages for subsistence; 
 
 (/?) Rewanl for apprehension, desertion; 
 
 iq) Expenses for apprehension, absence without leave. 
 
 (2) Keimburseraents to individuals: 
 (o) Disbursing officers; 
 
 (&) Post laundrj'; 
 
 (c) Post exchange ; 
 
 (d) Company fund; 
 
 (e) Injury to pei'sons; 
 
 (/) Injury to private property. 
 
 (3) Forfeitures for desertions and fines. Savings deposits of en- 
 listed men are exempt from liability for debts due to individuals, and 
 are not affected by a court-martial imposing forfeiture of pay and 
 allowance, but they are not exempt from liability for debts due the 
 United States. (Dec. November, 1918, 25 Comp. Dec, 309.) 
 
 f. Under " Remarks " will be stated whether or not the soldier is 
 entitled to travel pay, and such additional data as will, with the nota- 
 tions under " Reason," " Due soldier," and " Due United States," fur- 
 nish the paying quartermaster a full statement of the soldier's allow- 
 ances and stoppages. When discharged at points remote from railroad 
 or post, the distance to such will be stated on the final statement. 
 (Par. 13S2, M. Q. M. C.) 
 
 (1) Soldiers discharged prior to expiration of term of enlistment 
 are entitled, or are not entitled, to travel allowances, according to the 
 provisions of the decisions quoted below ; and notation will be made 
 accordingly under " Remark " on the final statement. 
 
 " An enlisted man who is not dishonorably discharged nor dis- 
 charged without honor, but is discharged under honorable conditions, 
 although the word " honorably " is omitted from his discharge paper, 
 may be said to be honorably discharged within the meaning of section 
 3 of the act of February 28, 1919 * * * " ( Dec. Comptroller of 
 Treasury, Apr. 17, 1919, in Cir. No. 251, W. D., 1919.) 
 
 The following discharges should be considered as not having been 
 granted under "honorable conditions": (1) Dishonorable discharges 
 Imposed by sentence of a general court-martial or military commis- 
 sion; (2) those granted enemy aliens and allied enemy aliens on 
 
M COMPANY ADMINISTRATION. 
 
 accouut of such alienage (see Cir. No. 36, W. D., 1918; Ops. J. A. G. 
 242.17, Mar. 17, 1919) ; also those granted on account of alienage to 
 neutral aliens who, under the provisions of the act of July 9, 1918 (40 
 Stat., 885), withdrew their previously declared intentions to become 
 American citizens to escape further service; (3) those granted on 
 surgeon's certificate of disability, when the disability was not incurred 
 in line of duty and was due to willful misconduct while in the service ; 
 (4) those granted for desertion when physically unfit and desertion is 
 admitted under paragraph 126, A. R. ; (5) * * * (6) those 
 issued on account of fraudulent enlistment; (7) those issued on ac- 
 count of sentence to imprisonment by civil court, whether suspended 
 or not, under paragraph 139, Army Regulations; (8) those granted to 
 conscientious objectors Avhose discharges boar the following notation 
 pursuant to Circular No. 97, W. D., 1918 : " This is a conscientious ob- 
 jector who has done no military duty whatsoever and who refused to 
 wear the uniform." (Ops. J. A. G. 242.17, Mar. 14, 1919, Apr. 10, 1919.) 
 
 (2) All other soldiers who are honorably discharged prior to ex- 
 piration of term of enlistment are entitled to travel pay, except when 
 such is specifically waived by the terms provided by regulations cur- 
 rent at the time for reenlistment, discharge by purchase, discharge 
 for personal convenience, discharge to accept a commission or to enter 
 a new enlistment period, etc. Where discharge is by purchase the 
 amount of the purchase price will be noted on the final statement 
 together with a statement of active service rendered in each enlist- 
 ment terminated by honorable discharge since last discharge by pur- 
 chase, giving dates of enlistment and discharge or furlough to the 
 reserve, with reasons for discharge. (Par. 48, C. of O.) In every 
 case of discharge for purpose of reenlistment the final statement with 
 discharge certificate will be withheld until the reenlistment is ac- 
 complished. Notation of the cause of discharge will be made under 
 " Remarks " on the final statement. (Par. 47, C. of O.) 
 
 g. (1) When a soldier Is held in service to make good time lost by 
 unauthorized absences, Including absence in the custody of civil au- 
 thorities resulting in a conviction ; absence from duty on account of 
 disease resulting from his Intemperate use of drugs or liquors or 
 other misconduct ; while in confinement awaiting trial or disposition 
 of Ms case if the trial results in conviction, or while in confinement 
 under sentence, a statement will be entered on the final statement sub- 
 stantially as follows : 
 
 " Held in service to make good time lost by AWOL from Jul. 10 to 
 20/17 (10 days) and Feb. 3 to 7/18 (4 days)." Pars. 132-141, A. R., 
 and 107th AW.) 
 
 "Sick not LD from Mar. 7 to 26/18, incl." (Par. 246; par. 229, 
 C. of O.) 
 
 In the event that stoppage of pay for absence without leave, or ab- 
 sence sick not in line of duty, occurring prior to the date to which 
 last paid, has not been made, and if such absences have occurred since 
 date to which last paid, these facts and the periods of such absences 
 should be entered also on the final statement under heading " Due 
 United States," in addition to their entry under " Remarks." 
 
 (2) When held in military custody under sentence of court-martial 
 beyond his term of enlistment (except where dishonorable discharge 
 is imposed, see subparagraph b), the soldier will be furnished with 
 
COMPANY ADMINISTRATION. 95 
 
 final statement showing the actual date of discharge and the cause of 
 detention. (Par. 1381, A. R.) Pay detained by the Government as a 
 result of court-martial until the soldier's discharge or furlough to the 
 reserve, will be noted on his final statement in the space provided 
 therefor. 
 
 (3) When a soldier Is discharged by reason of his detention by civil 
 authority a final statement will be furnished containing, in addition 
 to the usual data, the date and cause of his arrest, under " Remarks," 
 and the remarls " Not entitled to pay or clothing since date of 
 arrest, nor to travel pay, unless acquitted or released without 
 trial." (Par. 1381, A. R.) No notation as to these court actions will 
 be made on the final statement, but a statement from the court will 
 be required for submission with the final statement. 
 
 h. In other separations from the service final statements are pre- 
 pared as follows: 
 
 (1) In case final statement is given an enlisted man who has not 
 been paid since return from desertion (par. 198), his account will be 
 so stated by the commanding officer as to enable the quartermaster to 
 definitely determine the amounts due the soldier and the United States 
 at date of desertion, as distinguished from those accruing or incurred 
 after return to military control ; this will include a correct transcript 
 of the order publishing the action disposing of the charge of desertion. 
 (See S. R. No. 58.) In case deposits are forfeited the amounts of the 
 same will be entered on the final statement under head " Remarks," 
 and the facts and authority for such forfeiture given. (Par. 1362, 
 A. R.) 
 
 (2) Upon receipt of the order for retirement of a soldier, he will be 
 furnished with a final statement, closing his accounts of pay, deposits 
 and all allowances other than those of travel, as of the date of the 
 receipt of the order. This will include a statement, with dates, of 
 subsistence furnished. (Par, 135, A. R.) 
 
 (3) In the case of a deceased soldier, one final statement only will 
 be made out, which will accompany the Report of Death and duplicate 
 inventories of effects (pars. 138 and 154) to The Adjutant General of 
 the Army. (Par. 83ic, A. R.) Nothing will be entered on the final 
 statement regarding the cause of death or whether death occurred in 
 line of duty or on account of the soldier's own misconduct. (Par. 24&.) 
 The amount of each deposit, with date, place and quartermaster vsdth 
 whom deposited, will be noted in the inventory of his effects and on 
 the accompanying final statement, with which his deposit book will 
 be filed. (Par. 1367, A. R.) 
 
 i. Before delivering final statement upon which deposits are cred- 
 ited, the officer signing it will ascertain whether the soldier has the 
 deposit book; and, if so, instruct him to present it to the quarter- 
 master. Should he claim to have lost it, the officer wiU cause his 
 affidavit to that effect to be taken and attached to the final state- 
 ment before he leaves the company. The affidavit will state clearly 
 the circumstances attending loss of the book and show that the soldier 
 had not sold or assigned it. (Pars. 170& (2), 194d (6).) Upon this 
 evidence the quartermaster may pay, and the responsibility for the 
 correctness of amounts credited on the final statement will rest with 
 the officer certifying it. Deposit books wiU be taken up by the quarter- 
 master who makes final payment for file with his vouchers. The com- 
 
96 COMPANY ADMINISTRATION, 
 
 pany commander will advise the soldier as to the disbursing officer to 
 whom he is to present his final statement. If there is no disbursing 
 officer at the soldier's station and if there is no one to whom he can 
 transfer his final statement he will be directed to the nearest dis- 
 bursing officer, the procedure provided in paragraph 170 being carried 
 out. In this case notification of discharge will be forwarded. (Par. 
 132.) 
 
 j. An enlisted man may secure payment of the amount due him on 
 his final statement by transferring his final statement if it be imprac- 
 ticable for him to collect in person from the disbursing officer, i. e., 
 where there is no disbursing officer at the station of the soldier. To 
 effect this: (1) Transfer must be made after discharge from the 
 service or upon furlough to the reserve, by indorsement in the place 
 provided therefor on the final statement, authenticated by the soldier's 
 signature (or his mark with statement that he can not write), wit- 
 nessed by a commissioned officer or some other person reputably 
 known to the disbursing officer; (2) the person so witnessing must 
 indorse on the discharge or the certificate of furlough (if the soldier 
 be furloughed to the reserve), the fact that the transfer has been 
 made; (3) and on the final statement that this notation has 
 been made on the discharge or reservist's certificate of furlough. 
 Both copies of the final statement must be presented in the case of 
 transfer of account thereon. 
 
 Ic. The company commander may cash final statements from the 
 company fund when transferred under the above provisions. No 
 profit must accrue to the fund by reason of such payment, but a small 
 portion may be retained pending settlement with the disbursing officer, 
 when the balance, less cost of postal money oi'der, will be at once 
 transmitted to the soldier (1S477, P. M. G. Jan., 1905). Post ex- 
 changes are similarly authorized to cash final statements. (Par 
 91fi.) 
 
Section IX. 
 APPLICATION AND COORDINATION. 
 
 Paragraph. 
 
 Purpose of section 182 
 
 Groups of forms used In each specific case dealt with in thia section 183 
 
 Change of grade 184 
 
 Gains by transfer or assignment 185 
 
 Loss by transfer 186 
 
 Extra and special duty 187 
 
 Sickness 188 
 
 Arrest and confinement 189 
 
 Detached service 190 
 
 Leave of absence, furlough 191 
 
 Absence without leave of enlisted men 192 
 
 Missing In action 193 
 
 Discharge and furlough to reserve 194 
 
 Death 195 
 
 Retirement 198 
 
 Desertion 197 
 
 Return of deserter to military control 198 
 
 182. Pnrpose of section.— This section describes the applica- 
 tion and coordination of the various forms dealt with In epecitic 
 routine cases encountered in company administration, as illustrated 
 by remarks on the model morning report in paragraph 16. 
 
 18S. Groups of forms used in each specific case dealt with In 
 this sectioa. — a. The following table will afford a check upon tha 
 records and forms which may be involved in the cases described in 
 detail in this section. 
 
 6. Remarks on mnming report. 
 
 Records and forms that may be 
 involved. 
 
 No. of Form. 
 
 (1) Change of grade — Promotion. 
 "Corp Caswell aptd Sgt.".. 
 
 (2) Change of erode— redvclion. 
 
 "Corp Arnold rd to I'vt SC.".. 
 
 (3) Gainbytransfrr. 
 
 "SgtManvilletransfdfr23rdInf 
 joined." 
 
 (4) Gain by asiignment. 
 
 "Pvt Ball assgd to and joined 
 Co.»' 
 
 " 14 Rets fr depot assgnd to and 
 Joined Co." 
 
 130207 — 19- 
 
 Duty roster , 
 
 Morning report , 
 
 Service record , 
 
 Duty roster , 
 
 Morning report 
 
 Service record 
 
 Duty roster 
 
 Individual equipment record 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Service record 
 
 Slapping ticliet 
 
 Duty roster 
 
 Individual clothing slip 
 
 Individual equipment record. 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Requisition (for clothing) 
 
 Service record 
 
 Shipping ticlset 
 
 312 A. G. O. 
 
 332A. G. O. 
 
 29A. G. O 
 
 342 A. G. O. 
 
 332A. G.O. 
 
 29A. G. O. 
 
 342 A. Q. 0. 
 637 A. O. O. 
 332 A. G.O. 
 644A. Q. O. 
 2G3B P. & 8. 
 29 A. G. O. 
 260 P. & S. 
 
 342 A. G. O. 
 105 Q. M. C. 
 837 A. G. O. 
 332 A. G.O. 
 644 A. G. O. 
 203B P. & S. 
 160 P. & S. 
 29 A, O. O 
 200 P. & 
 97 
 
98 
 
 COMPANY ADMINISTRATION. 
 
 6. Remarks on morning roi)ort. 
 
 (6) Loss by transfer. 
 
 "Sgt Jiankstransfdto 18th Cav 
 left for new station." 
 
 (6) Extra and Special duty. 
 
 "Fvt Barksdale, duty toSD.".. 
 
 (7) Sickness. 
 
 "Ck Adams, hosp to absent sick 
 Ft Jay, NY." 
 
 (8) Arrest. 
 
 "Corp Arnold, duty to arrest" . 
 
 (9) Confinement. 
 
 " Pvt Wilcox, duty to conf." . . . 
 
 (10) Absence in confinement. 
 
 "Pvt Wilcox, conf to enroute to 
 conf at Wasmngton Bks, D. C." 
 
 ( 11) ^ bscnce in hands of CA uth. 
 
 "Pvt Hall, duty to absence in 
 hands CAuth Baltimore, Md, 
 held for trial on charge of 
 larceny." 
 
 (12) Detached service. 
 
 "Pvt Cunningham, duty to DS 
 at Ft Porter, NY." 
 
 (13) ^ bscnce with leave. 
 
 "Capt Barber, duty to Iv 10 
 days.M 
 Fvrlovgh. 
 
 (14) "SgtCapps,duty tofur7days". 
 
 "Sgt. Capps, fur to duty' 
 
 i; ecords and forms that may be 
 involved. 
 
 No. of Form. 
 
 (15) Absence without leave. 
 
 " Mec Cromwell, duty to A WOL" 
 
 • Mec Cromwell, AWOL to conf.' 
 
 (16) Missing in action. 
 
 "1 sgt, 2 corps, and 3 pvts miss- 
 ing in action." 
 
 (17) Discharge. 
 
 "Corp McAlexander, duty to 
 dlach." 
 
 Duty roster 342 A. Q. O. 
 
 Extract from service record 2i)a A. O. 0. 
 
 Individual equipment record ' 637 A. G, O. 
 
 Morning report I 332 A. G. O. 
 
 Pay card. 
 
 Property loan record. 
 
 Report of deposit 
 
 Service record 
 
 Shipping ticket 
 
 Duty roster 
 
 Morning report. 
 
 644A. G. O. 
 263B P. & S. 
 No form. 
 29A.G. O. 
 200 P. & S. 
 
 342A. G. O. 
 332 A. G. O. 
 
 342A. G. O. 
 
 20aA. Q. O 
 637 A. G. O. 
 332A. G.O.- 
 644 A. G. O. 
 2r.3B P. & S. 
 
 29A. G. O. 
 339 A. G. O 
 
 342 A. G, O, 
 332 A. G. O. 
 
 342 A. G. O. 
 
 332 A. G. O. 
 
 29 A. G, O. 
 
 Duty roster 342 A. G. O. 
 
 Individual equipment record 637 A. G. O. 
 
 Momingrcport 332 A. G. O. 
 
 Service record 2A. G. O. 
 
 Duty roster 
 
 Extract from service record . . 
 Individual equipment record. 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Service record 
 
 Sick report 
 
 Duty roster 
 
 Morning report. 
 
 Duty roster 
 
 Morning rpport. 
 Service record.. 
 
 Duty roster .' 
 
 Individual equipment record. 
 
 Morning report 
 
 Service record 
 
 Duty roster 
 
 Extract from service record. . 
 Individual equipment record. 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Service record 
 
 Shipping ticket 
 
 Company fund. 
 Morning report. 
 
 Duty roster 
 
 Furlough 
 
 Morning report. 
 Service record. - 
 
 Duty roster 
 
 Furlough , 
 
 Morning report. 
 Service record... 
 
 Duty roster 
 
 Individual equipment record. 
 
 Slorning report 
 
 Service record 
 
 Charge sheet 
 
 Duty roster 
 
 Morning report 
 
 Service record 
 
 Duty rosier 
 
 Morn ing report 
 
 (Seealso par. 193.) 
 
 Deposit book 
 
 Discharge certificate... 
 
 Discontinuance of soldier's allotment . 
 
 Duty roster 
 
 E xtract from service record 
 
 Final statement 
 
 Individual equipment record 
 
 Pay card 
 
 Property loan record 
 
 Pervice fpcord 
 
 Shipping ticket 
 
 Statement of charges 
 
 342 A. O. O. 
 
 637A. G.O. 
 
 332 A. G. O. 
 
 29 A. G. O. 
 
 342 A. G. O. 
 29a A. G.O. 
 637 A. G. O. 
 33i, A. O. O. 
 644 A. G. O. 
 2G3B P. & S. 
 29 A. G. O. 
 260 P. & S. 
 
 452 Q. M. C. 
 332 A. G. O. 
 
 342 A. G. O. 
 
 66 A. G. O. 
 332 A. G. O. 
 
 29 A. G. O. 
 342 A. O. O. 
 
 66 A. G. O. 
 332 A. G. O, 
 
 29 A. G. O. 
 
 342 A. G. O. 
 637 A. G. O. 
 332 A. G. O. 
 
 29 A. G. O. 
 594 A. G. O. 
 342 A. G. O. 
 332 A. G.O, 
 
 29 A. G.O. 
 
 342 A. G. 0. 
 332 A. G. O. 
 
 41 Q. M. C. 
 
 525-526-527 
 A. G. O. 
 
 3« Q. M. C. 
 342 A. G. O. 
 20,1 A. G. O. 
 370 W. D. 
 637 A. G. O. 
 644 A. G. O. 
 263B P. & S. 
 
 29 A. 0.0. 
 260 P. & S. 
 602 A. G.O. 
 
COMPANY ADMINISTRATION. 
 
 b. Remarks on morning report. 
 
 (18)) Fyrloiiali to the Ttesert^f. 
 
 "Corp Connors, SD to fur res. 
 
 (19) Dmtn. 
 
 "Ck Davidson, hosp, died.". 
 
 (20) Retired. 
 
 "lst.Sgt Morse, duty to retired." 
 
 (21) Desertion. 
 
 "Pvt Dawson, AWOLto deser- 
 tion." 
 
 (22) Betumof deserter to mUttary con- 
 trol. 
 "Pvt Macon, desertion to conf." 
 
 Records and forms that may be 
 involved. 
 
 Certlficato of furlough to the reserve.., 
 
 Deposit book 
 
 Discontiiuinnco of soldier's allotment- 
 
 Duty rostf^r 
 
 Extract from service record 
 
 Final statement 
 
 Indi^•^dual equipment record 
 
 Morning report 
 
 Pay card 
 
 Propert y loan record 
 
 Report of furlough to reserve 
 
 Sor\iro record 
 
 Sliipping ticket. 
 
 Statement of charges 
 
 Deposit book 
 
 Discontimiance of soldier's allotment. 
 
 Duty roster 
 
 ■Fxtract from service record 
 
 Final statement 
 
 Tndindual equipment record 
 
 Inventory of etlncts 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Report of death 
 
 Service record 
 
 Shipping ticket 
 
 Deposit book 
 
 Record of payment of retired enlisted 
 
 men 
 
 Discontinuance of soldier's allotment. 
 
 Duty roster 
 
 Extract from service record 
 
 Final statement 
 
 Tndi\idual equipment record 
 
 Pay card 
 
 Property loan record 
 
 Service record 
 
 Statement of charges 
 
 Deposit book 
 
 Discontinuance of soldier's allotment 
 
 Duty roster 
 
 Extract from service record 
 
 Individual equipment record 
 
 Morning report 
 
 Pay card 
 
 Property loan record 
 
 Report of deposits 
 
 Report of survey 
 
 Service record 
 
 Sliipping ticket 
 
 Statement of charges 
 
 Charge sheet 
 
 Duty roster 
 
 Extract from service record 
 
 Indi-vidual equipment record 
 
 Morning report 
 
 Pay card 
 
 Service record 
 
 No. of Form. 
 
 437 A. G. O. 
 41 Q. M. C. 
 39 Q. M. C. 
 
 312 A. G. O. 
 29a A. G. O. 
 370 AV. D. 
 
 ray A. G. o. 
 
 332 A. G. O. 
 614 A. G. O. 
 263B P. & 8. 
 55'J A. G. O. 
 29 A. G. O. 
 260 P. & S. 
 602 A. O. 0. 
 
 41 Q. M. C. 
 
 39 Q. M. C. 
 342 A. G. O. 
 29a A. G. O. 
 370 W. D. 
 637 A. G. O. 
 
 34 A. G. O. 
 332 A. G. O. 
 644 A. G. O. 
 2C3B P. & S. 
 415 A. G. O. 
 
 29 A. G. O. 
 260 P. & S. 
 
 41 Q. M. C. 
 
 94 A. G. O. 
 
 39 Q. M. C. 
 342 A. G. O. 
 29aA. G. O. 
 370 W. D. 
 637 A. G. O. 
 644 A. G. O. 
 2()3B P. & S 
 
 29 A. G. O. 
 602 A. G. O. 
 
 41 Q. M. C. 
 
 39Q.M.C. 
 342 A. G. O. 
 29aA. G. O. 
 637 A. G. O. 
 332 A. G. O. 
 644 A. G. O.- 
 263B P. & S. 
 No form. 
 196 A. G. O. 
 
 29 A. G. O. ■ 
 200 P. & S. 
 602 A. G. O. 
 
 594 A. G. O. 
 312 A. G. O. 
 29aA. G. 0. 
 637 A. G. O. 
 332 A. G. O. 
 644 A. G. O. 
 20 A. G. O. 
 
 184. Change of grade. — a. Change of grade is effected in the com- 
 pany as follows: 
 
 (1) Appointment of sergeants and corporals in accordance with 
 paragraphs 271 and 274, Army Regulations, and for detached com- 
 pany, paragraph 275, Army Regulations, in addition ; 
 
 (2) Appointment and reduction of first sergeants, mess sergeants, 
 supply sergeants, and stable sergeants, from and to the grade of ser- 
 geant, in accordance with paragraph 273, Army Regulations ; 
 
 (3) Appointment and reduction of chief mechanics, cooks, me- 
 chanics, horseshoers, saddlers, wagoners, buglers, and privates, first 
 class, in accordance with paragraphs 275 and 278, Army Regulations ; 
 
100 COMPANY ADMINISTRATION. 
 
 (4) Appointment and leducLion of lauce corporals, in accordance 
 with paragrapli 272, Army Ilegulations; 
 
 (5) Reduction of all grades in accordance with paragraph 276, 
 Army Regulations. 
 
 &. For appointment, promotion, or reduction of noncommissioned 
 officers by regimental or separate battalion commander, recommenda- 
 tion should be made in memorandum form, iu duplicate, the origlaal 
 being sent to headquarters with the morning report, and the 
 duplicate placed in the " Reminder " iu the company field desk 
 under the date when action on the recommendation may be ex- 
 pected. If the company commander has not been informed of tho 
 action taken on his recommendation by the date expected through 
 receipt of the order announcing the appointment, promotion, or reduc- 
 tion or by the return of the memorandum disapproving the recommen- 
 dation, the duplicate will be moved backward from day to day in the 
 " Reminder." In case of unusual delay verbal inquiry should be made 
 of the regimental personnel adjutant. In connection with appoint- 
 ments and promotions, see paragraph 256, Army Regulations. 
 
 Ordinarily formal letters should not be used fox- such routine 
 transactions, but when so used should be treated as informal memo- 
 randa. If correspondence results in connection with the recom- 
 mendation, which it is desired to place on record, the memorandum 
 or letter. would then be noted in the correspondence book and the 
 copy placed in the document file. (Par. 80.) 
 
 c. Upon receipt of the order for appointment or reduction or upon 
 its issue in company orders : 
 
 (1) The duplicate memorandum in the "Reminder" is destroyed; 
 
 (2) Entry is made on the morning report (par. 14&) ; 
 
 (3) Entry Is made on the service record of the soldier imder Mili- 
 tary record, page 5, and in case of reduction as a disciplinary measure 
 entry is made under Record of convictions by courts-martial, page 7, 
 or Company punishment, page 8. The company commander will initial 
 entries on service record as required by instruction 12 thereon, at the 
 time he Initials the morning report containing the notation ; 
 
 (4) The proper change is made in the duty roster (par. 31) ; 
 
 (5) Entry must also be made on pay card and pay rolls (par. 52), 
 and the change reported on report of changes by the officer charged 
 with these duties (par. 3.5), both in accordance with Special Regu- 
 lations 58. 
 
 185. Gains by transfer or assiganieiit. — a. When a soldier is 
 assigned to a company his service i-econl (par. 105a) and individual 
 equipment record (par. 125b) are forwarded without indorsement 
 to the company by the personnel adjutant, after making notation of 
 the assignment in the service record under the heading " Current en- 
 listment ", and after checking the pay card with the service record. 
 
 &. Ordinarily the channel of transfer is through the personnel 
 adjutant, but should a transfer be directed from company to company 
 the service record and individual equipment record are transmitted 
 directly between the company commanders concerned. In this case 
 the company commander checks the pay card, carried by the soldier, 
 with the service record before transmitting It to the personnel adju- 
 tant. 
 
COMPANY ADMINISTRATION. 101 
 
 c. Upon receipt of the service record tlie company commander 
 
 (1) Checks the service record to detect any error or omission, and 
 remedies any sucli defect vi'itliout delay ; makes notation under 
 "Remarks" when soldier joins (par. 1056) ; 
 
 (2) Makes notation on the morning report under " Remarks " (pars. 
 14c(l), 14rf(2), lld(o)) to show change in strength and strength 
 for rations ; in the case of a recruit the personnel adjutant prepares 
 the report of changes from the data in his possession ; 
 
 (3) Appends the name in the proper place on the duty roster (par. 
 olb) ; in the case of a recruit tlie abbreviation " Ret" entered In the 
 date column furnishes a check on the date of joining ; 
 
 (4) Checks clothing and equipment in the soldier's possession 
 with his individual equipment record, charges deficiencies on Form 
 No. 602, A. G. O., and takes up on the property loan record articles, 
 other than clothing and individual equipment (par. 122a), listed on 
 the shipping ticket, if one accompanies the individual equipment rec- 
 ord. (Pars. 125b and 176/.) 
 
 (5) Checks identification tag with name and Army serial number 
 on service record ; or if there be no identification tag, issues one, 
 properly stamped, and charges same on individual equipment record 
 (par. 491, A. R.). 
 
 186. Loss by transfer.— When a soldier is transferred from the 
 company the company commander — 
 
 a. Fills out the extract of service record. Form No. 29a, A. G. O., 
 for file in the coinpany, first transmitting it to the personnel adjutant, 
 who will make notation from it on pay rolls and .pay card, and then 
 return it with the pay card to the company commander (par. 109) ; 
 
 b. Fills out the next blank indorsement on the service record (par. 
 106) and makes notation under head of " Transferred " ; 
 
 c. Makes i;<roper notation ou the individual equipment record (par. 
 125) ; 
 
 d. Prepares a temporary service record should a subsequent trans- 
 fer occur before receipt of the original service record from the pre- 
 vious station (par. 109) ; 
 
 e. Makes notation on the morning report (par. IM (1)) ; 
 
 /. Closes entry in duty roster (par. 31b) by notation "transferred," 
 beginning word in space of date of transfer ; 
 
 g. Transmits service record, individual equipment record, and pay 
 card to new station (par. 106) ; 
 
 7i. Prepares shipping ticket, P. & S. Form No. 260, upon which la 
 listed any articles of public property which are missing, and any 
 articles of public property, other than clothing or individual mess 
 equipment, which the soldier may take with him in special circum- 
 stances (par. 176/) ; 
 
 i. Reports by letter to the Quartermaster General, if the soldiei 
 transferred has deposits, the name, grade, and Army serial number 
 of the soldier, organization from which and to which transferred, 
 together with the fact that the soldier has deposits accruing to him 
 (par. 170; par. 1361, A. R.). 
 
 187. Extra and special datj.— a. Enlisted men detailed to perform 
 specific services which remove them temporarily from the duty roster 
 of the company, but not from the post, camp, or station, are classed 
 as on extra duty, if receiving increased compensation properly au- 
 
102 COMPANY ADMINISTRATION. 
 
 thurized for the specific case, and on special duty, if there be no in- 
 creased compensation. (Par. 109, A. R.) 
 
 &. Extra duty pay on foreign service Is limited by the provisions 
 of paragraph 170, Army Regulations. The detail of noncommissioned 
 officers on extra duty will be made only as provided by paragraphs 
 171 and 173, Army Regulations. Extra duty pay is also authorized 
 Cor tailors and cobblers by paragraph 279, Army Regulations, and for 
 extra cooks and mess attendants by paragraph 329, Army Regulations. 
 Notations ou pay i-oUs are made as provided in paragraph 62, Com- 
 pilation of Orders. 
 
 c. Absence ou duty exceeding 24 hours will be reported as detached 
 service (par. 190a), but a soldier is not considered absent from his 
 company If performing duty other than company duty at the same 
 post, camp, or station in which case he is carried as on special or 
 extra duty. 
 
 d. Officers and enlisted men detached from their company but re- 
 maining in the same camp, post, or station are carried on the morning 
 report of the company from which detached as on special or extra 
 duty, and on the morning report of the organization to which attached 
 as " Attached " or " Attached for duty," as provided in paragraph 12. 
 Officers and men attached to detached companies are reported on the 
 returns of such companies in accordance with paragraph 41. Attached 
 enlisted personnel are ordinarily paid with the organization which re- 
 tains the service record. 
 
 e. When a man is placed upon special or extra 'duty notation is 
 made (1) on the morning report (par. lAf (1)), the nature of the 
 duty not being specified, and (2) on the duty roster (par. 31c). 
 
 188. Sickness.— a. Instructions for the preparation of the company 
 tick report are given in paragraphs 23 to 27, and for notation of 
 " sickness " on the morning report and duty roster in paragraph 14£r. 
 
 &. (1) When a soldier is unable to perform duty, sick in quarters 
 or in hospital, for more than one day as result of his own intemperate 
 uae of drugs or alcoholic liquors or other misconduct, he is required 
 to make good the time lost before being fuvloughed to the reserve or 
 cllscharged on account of expiration of term of service (A. W. 107). 
 The record of the time to be made good is kept under c of the heading 
 " Time lost to be made good under A. W. 107," on the service record 
 of the soldier. Since the 107th article of war does not apply unless the 
 soldier is absent from duty for more than one day, when a soldier is 
 reported as sick in quarters or in hospital with notation " No ; GO 81, 
 1912 " on one day and is reported as for duty on the sick report for 
 the following day, or the diagnosis is changed so that tlie notation in 
 the columns " In line of duty " is " Yes," no record of the sickness will 
 be made on the service record. (See paragraph 24&(6).) 
 
 (2) The entry on the service record can not be completed until the 
 soldier has been returned to duty and it has been authoritatively 
 determined, as Indicated in paragraph 24& (1) that the case Is within 
 the purview of the 107th article of war, but at the time the notation 
 " No ; GO 31, 1912 " is made on the sick report, either by the company 
 commander or the medical officer or by both, a notation should be 
 placed in the " Reminder " in order that the case may be brought to 
 the attention of the commanding officer at the proper time, and in 
 order that the entry on the service record may not be overlooked. The 
 note in the " Reminder " should not be destroyed until paragraph 246 
 
COMPANY ADMINISTRATIOrr. IQS 
 
 and this paragraph have been fully complied with and the entry on 
 the service record completed and initialed by the company commander. 
 (3) Inclusive dates of sickness will always be recorded on the 
 service record. For example, if tlie soldier was marked " Hospital " 
 on July 3, 1918, iiud "Duty" on July 20, 1918, the correct entry for 
 the service record would be " Jul 3 to 19/18, 17 days." 
 
 c. V/henever practicable a soldier should himself turn in his equip- 
 ment and store surplus clothing before leaving the company tem- 
 porarily. But in many cases of admission to hospital this will be im- 
 practicable and it is then tiie duty of the squad leader or other proper 
 noncommissioned officer to secure the effects of the soldier and turn 
 them over to the company supply sergeant The supply sergeant will 
 enter in lead pencil in an unused column under the heading " Turned 
 in " on the Individual Equipment Record, Form No. 637, A. G. O., the 
 date and the quantity of each item 'taken in. Upon return of the 
 soldier from hospital, his property will be checked back to him by the 
 supply sergeant, who will erase the pencil notations shovsdng articles 
 turned in. 
 
 d. Whenever a soldier is transferred to a hospital at another post, 
 camp, or station, or to a hospital not under the jurisdiction of the com- 
 manding officer of the station of the soldier's company and is accounted 
 for as " Absent sick " on the company morning report, the soldier's 
 service record will be forwarded by indorsement with his pay card 
 and individual equipment record directly to the surgeon of the post, 
 camp, or station, or to the commanding officer of the hospital. The 
 extract from service record will be prepared and filed. (Pars. 119 
 and 190&(2).) 
 
 189. Arrest and conflnement.—a. The arrest of a soldier is re- 
 corded in the company on the morning report (par. 1470 and duty 
 roster (par. 29a). No notation of arrest Is made on the soldier's 
 service record. 
 
 b. (1) In the case of confinement notations are required on the 
 morning report, duty roster, individual equipment record, and in cases 
 of conviction on the soldier's service record. The proper notation for a 
 morning report is shown in paragraph 14/^, and for a duty roster in 
 paragraphs 29a and 31c. If a soldier in confinement is taken into 
 .hospital, a new entry is required on his company morning report 
 (pars. 14<7 and h), and on the duty roster (par. 31). 
 
 (2) The soldier's clothing and personal equipment, except such as 
 ie may require in confinement, will be taken in by the supply ser- 
 geant and the transaction recorded on the individual equipment 
 record, as indicated in paragraph 18Sc. 
 
 (3) A notation will be made on the service record under & of the 
 heading " Time lost to be made good under the 107th A. W.," In the 
 case of a soldier who is confined for more than one day under sentence, 
 or while awaiting trial and disposition of his case, if the trial results 
 in conviction. 
 
 (4) If the soldier has been tried while in arrest (par. 14ft), or 
 tried without first being placed in arrest or confinement, and sen- 
 tenced to confinement for more than one day, when the entry is made 
 on the morning report showing the soldier in confinement, notation 
 will be made of the date under & of the heading "Time lost to be 
 made good under A. W. 107" on page 6 of the service record, thus 
 *' July 10 to — ." 
 
104 COMPANY ADMINISTRATION. 
 
 (5) If the soldier is placed in confinement awaiting trial, notation 
 can not be made on the service record, except in pencil, until the trial 
 has been completed and the result announced. In such oa?e a memo- 
 randum should be placed in the " Reminder," in order that the nota- 
 tion on the service record may not be overlooked. When the result 
 of tlie trial is known, notation of the date of the beginning of the 
 confinement is then made in ink on the service record, provided the 
 soldier is convicted. If the soldier is acquitted, no notation of the 
 confinement Is made on the service record. If convicted, the time to be 
 made good under the 107th article of war begins to run from the date 
 the soldier was confined with view to trial, and this date should be 
 entered on the service record. 
 
 (6) When the notation of release from confinement Is made on 
 the morning report (par. 14?i), the notation on the service record 
 will then be completed and the entry verified and initialed by the 
 company commander at the time he authenticates the morning report. 
 
 (7) If the soldier's enlistment expires while he is awaiting sentence 
 he will be discharged only in accordance with the provisions of para- 
 graph 157c (1). 
 
 (8) Since a soldier serving sentence of confinement is released on 
 the last day thereof, the day of his release from confinement is a day 
 of confinement to be made good under the provisions of the 107th 
 article of war. Assuming, therefore, that the soldier was confined 
 on July 10 under a sentence of five days' confinement, he would be 
 released on the 14th. The entry on the service record is completed 
 by adding this date with the year, and the number of days to be 
 made good ; thus the complete notation v/ould be " July 10 to 14/19, 
 5 days." But If he had been confined on the 10th, had been tried and 
 had been given a sentence of five days, approved on the 12th, he would 
 be released on the 16th, and this date would be entered on the service 
 record. The complete notation would then be " July 10 to 16/19, 7 
 days." If the soldier is convicted but the sentence does not include 
 confinement he Is nevertheless required to make good any time in 
 excess of one day while in confinement awaiting disposition of his 
 case. Assuming that the soldier was confined on the 10th to await 
 trial, was tried and by sentence approved July 12, sutlers a for- 
 feiture of pay only, the notation would be " July 10 to 11/19, 2 days." 
 If the case had been disposed of and the soldier released from con- 
 finement on the 11th no notation would be made on the service record, 
 since the confinement would not have been in excess of one day. A 
 soldier tried by general court-martial and given sentence not Involving 
 confinement may be released by the commanding officer upon notifica- 
 tion by the triul judge advocate to that effect. (Par. 332a, M. C. M.) 
 In this case the day of release Is a day of duty. 
 
 c. (1) If the soldier is absent in confinement the instructions given 
 In subparagraph & (3) govern with regard to noting on the service 
 record thj time to be made good under the 107th article of war. 
 
 (2) The status of the soldier will be shown on the duty roster as 
 Indicated In paragraph Sic, and the notation will be made at the time 
 confinement Is noted on the morning report. 
 
 (3) If a soldier Is sentenced to dishonorable discharge, the dis- 
 charge being susjiended, he will be dropped from the records of the 
 organization (par. 54, C. of O., 1916 Supl.), the service record being 
 forwarded to the place of confinement (par. 108a (6)), and the Form 
 
COMPANY ADMINISTRATION. 105 
 
 No. 29a, A. G. O., being prepared and filed (pars. 119, 120), as in any 
 other transfer. If the soldier is contined at a station other tlmii 
 that of his company, the same procedure will be followed. 
 
 d. Absence in the hands of civil authorities is recorded as conhne- 
 ment vrithin the meaning of the 107th article of war, and if the 
 soldier is convicted the time lost must be made good. Notation of the 
 absence will therefore be made as directed in subparagraph 6. 
 
 190. Detached serrice.— -o. Absence on duty exceeding 24 hours will 
 be reported as detached service, in distinction from special duty, when 
 the duty takes the soldier away from his post, camp, or station as well 
 as his company. 
 
 ft. Upon the receipt of an order placing a soldier on detached 
 service — 
 
 (1) Extract from service record. Form No. 29ff, A. G. O., will be 
 prepared (par. 119) and sent to the personnel adjutant, who, after 
 making proper notation on the pay roll and pay card, will return the 
 extract with the pay card to the company where Form No. ZQa, A. G. O., 
 will be filed In the field desk in place of the service record; the pay 
 card will be checked with the service record and both will be trans- 
 mitted. (Pars. 106 and 120; and S. R. No. 5S.) 
 
 (2) The soldier's equipment depends upon the nature of his de- 
 tached service ; if his service record is forwarded to his new station, 
 his individual equipment record should be forwarded (par. 104, 
 A. R. ) , but unless conditions warrant, no transfer on P. and S. Form 
 No. 2(>0 need be accomplished, unless the soldier is detached for a 
 considerable period, in which event transfer will be effected as directed 
 in paragraphs 125 and llQf. 
 
 (3) The soldier will be noted on the duty roster as on detached 
 service beginning the date he appears on the morning report in that 
 status. (Pars. 29& and 31c.) 
 
 ISl. Leaye of absence, furloagh.— o. (1) The departure of an 
 ofScer from his station on leave ^^t absence will be noted on the morn- 
 ing report for the day of departure. If the leave was for ten days 
 and the officer left his station on the first of the month, the leave 
 would commence on the second and would expire at midnight on the 
 11th. His return, or such other change of status as may have oc- 
 curred, would be noted on the morning report for that day. Pars. 
 58 and 82G, A. R.) 
 
 (2) Should an officer who is the custodian of a company fund be 
 absent from the post or station on leave or otherwise for a period of 
 more than three and less than eleven days, he will leave the funds 
 with the officer acting in liis place, taking a memorandum receipt 
 therefor; but if such an officer is to be absent for more than ten days 
 he will regularly transfer the funds to his successor. (Par. 324, A. R.) 
 
 (3) An officer transferring funds when going on leave will trans- 
 fer them as provided in paragraph 93. (Par. 324, A. R.) 
 
 (4) An officer responsible for Government property will not trans- 
 fer his responsibility therefor during an absence of less then one 
 month unless ordered to do so by competent authority. (Pars. 661 
 and 662, A. R.) 
 
 h. (1) The departure of a soldier from his company on furlough 
 will be noted on the morning report for the day of departure. If the 
 furlough was for seven days, and the soldier left his station on the 
 
106 COMPANY ADMINISTRATION. 
 
 first of the month, the furlough would commence on the day of depar- 
 ture and would expire at midnight on the 7th, both day of departure 
 and day of return being included in the furlough. His return, or such 
 other change of status as he may have acquired, would be noted on 
 the morning report for that day ; 1. e. " Sgt Oapps fur to duty." Upon 
 his departure, a memorandum should be placed in the " Reminder " 
 for the 7th to check up his return. (Par. 205.) 
 
 (2) The absence of the soldier will be noted on the duty roster as 
 directed in paragraphs 29b and 31c. 
 
 (3) Absence on furlough is noted under the heading "Furloughs" 
 on the service record. Notation of the departure on furlough is 
 
 made thus, " July 1 to " at the same time the morning report is 
 
 prepared showing the departure of the soldier. Upon the return of 
 the soldier from furlough or when his status changes at the expiration 
 of his furlough (subpar. (1)) the entry will be completed by adding, 
 for instance, " 7/19." The entry will then be verified and initialed by 
 the company commander at the time he checks and initials the 
 morning report. 
 
 (4) Before departure on furlough the soldier will turn in and store 
 Ms equipment, as provided in paragraph 188c. (Subpar. e(6).) 
 
 (5) If discharged before the expiration of his furlough, the soldier 
 Is entitled to commutation of rations for the day of discharge. 
 
 c. When a soldier applies for furlough the company commander 
 will prepare Form No. 66, A. G. O. (par. 139), and forward it for 
 approval (pars. 106, 107, A. R.), attaching thereto a memorandum, 
 approving or disapproving (with reason in the latter case), stating 
 briefly the soldier's service, previous furloughs of record (par. 109, 
 A. R. ) , and noting how many soldiers of the company are already on 
 furlough (par. 106, A. R.). 
 
 d. Before forwarding furloughs for approval the company com- 
 mander will see that they are in conformity with — 
 
 ( 1 ) Paragraphs 106 and 107, Army Regulations, as to periods of fur- 
 lough to be approved by the several authorities ; 
 
 (2) Paragraph 106, Army Regulations, as to the 5 per cent limit on 
 number ; 
 
 (3) Paragraph 35, Compilation of Orders, as to service required in 
 the case of candidates for commission ; 
 
 (4) Paragraph 36, Compilation of Orders, as to whether the soldier 
 is under War Department orders for transfer ; 
 
 (5) Paragraphs 1343 and 1344, Army Regulations, as to candidates 
 for gunner's rating. 
 
 e. Before the soldier leaves on furlough he will be apprised by the 
 company commander — 
 
 (1) Of his liability to arrest and revocation of furlough if he 
 exceeds the limits of place noted thereon ; 
 
 (2) That he must not leave the continental limits of the United 
 States without express authority (par. 109, A. R.) ; 
 
 (3) Of the exactions, in the case of oversea furloughs (pars. 109- 
 112, A. R.) ; 
 
 (4) Of the procedure in case of emergency while on furlough (pars. 
 110-112, A. R.) ; 
 
 (5) That he will not be paid while on furlough, except by special 
 War Department authority (par. 113, A. R.) ; 
 
COMPANY ADMINISTRATION. 107 
 
 (6) That he will not take his arms or accouterments with him on 
 furiouKh (par. 113, A. R.) ; 
 
 (7) That both date of departure and date of return are included 
 in the period of furlough granted (par, 14;). 
 
 f. In connection with commutation of rations Incident to furlough, 
 care must be exercised — 
 
 (1) That the furlough is supported by the necessary orders in cases 
 where the period granted is not ^\lthiu the competency of the issu- 
 ing authority (par. 139c; par. 1233, A. R.) ; 
 
 (2) That proper stoppage has been made on the pay card and pay 
 roll for cost of transportation, subsistence, or telegrams involved in 
 returning to his station a soldier on furlough without funds (pars. 
 110, lllli, and 1236, A. R.) ; 
 
 (3) That proper adjustment of cost of transportation and sub- 
 sistence has been made and charged in the case of a change of station 
 occurring while a soldier is on furlough (par. 112, A. R.) ; 
 
 (4) That commutation of rations is not paid when a soldier falls 
 to report to his proper station (or designated port, in case of oversea 
 furlough), on or before the last day of his furlough (par. 1229, 
 A. R.) ; 
 
 (5) That deduction in commutation is made where subsistence has 
 been furnished at Government expense while traveling on shipboard 
 (par. 1234, A. R.) ; 
 
 (6) That the required closing notations on the furlough are made 
 upon the soldier's return from furlough. 
 
 g.ltsi furlough Is lost a copy may be furnished as provided in para- 
 graph 1237, Army Regulations. When a disbursing officer is not 
 present to pay commutation accruing on furlough, such commutation 
 may be secured as provided in paragraph 1238, Army Regulations. 
 
 192. Absence without leave, of enlisted men.— o. (1) The morn- 
 ing report shows the condition of the company or detachment at mid- 
 night ending the day covered by the report, i. e., the morning report 
 rendered on July 3 covers the 24 hours ending midnight July 2-3; 
 hence any soldier absent without proper authority at the last forma- 
 tion or check of the company in that 24 hours would be reported as 
 absent without leave on the morning report unless the company com- 
 mander has reliable information that the soldier returned prior to 
 midnight. (Par. 11.) 
 
 (2) The hours of departure and return will not be stated except 
 when necessary to determine strengtli for rations. (Par. 14a.) 
 
 (3) Any overpayment resulting from failure of an officer to make 
 proper entry of unauthorized absence will be charged against such 
 officer. (Par. 141, A. R.) 
 
 0. The absence will be noted on the duty roster as indicated in 
 paragraphs 29a. and 31c. 
 
 c. (1) A soldier who deserts the service of the United States or 
 without proper authority absents himself from his organization, sta- 
 tion, or duty for more than one day is held liable to serve, after his 
 return to full-duty status, for such period as shall, with the time he 
 may have served prior to such desertion or unauthorized absence, 
 amount to the full term of that part of his enlistment period wlilch he 
 is required to serve with his organization before being discharged 
 or furloughed to the Regular Army Reserve. All such absences are 
 recorded on the service record under a of the heading " Time lost to 
 
108 COMPANY ADMINISTRATION. 
 
 be made good under A, W. 107." In making the entry on the service 
 record it must be borne in mind that the day of departure is a day of 
 absence and the day of return a day of duty ; also that an absence not 
 exceeding one day is not permanently recorded. (107th A. W;) 
 
 (2) The soldier would not ordinarily have been absent more than 
 one day at the time the morning report Is prepared, but the beginning 
 of the absence without leave should be noted on the service record in 
 lead pencil at the time the morning report is prepared, in order that 
 the notation will not be overlooked. If the soldier's absence does not 
 exceed one day and the morning report for the following day shows 
 his return to military control, the pencil notation of the absence on the 
 service record will be erased. If the absence without leave exceeds 
 one day, that is, if the morning report for the following day does not 
 show the soldier returned to militai'y control, the notation on the 
 service record will be completed In Ink when the unauthorized 
 absence ends or other change of status occurs, thus "July 1 to 4/19, 
 3 days." The entry will be completed at the time the remark is 
 made on the morning report showing the soldier's return to military 
 control, or other change of status, and the entry will be verified and 
 initialed by the company commander at the time he authenticates the 
 morning report. 
 
 (3) If the soldier fails to return and Is subsequently dropped as a 
 deserter (par. 197), at the time the remark is made on the morning 
 report showing the change of status to desertion, the notation in 
 pencil on the service record showing the beginning of the absence 
 will be made in ink, and will be initialed by the company commander, 
 
 d. Clothing and equipment of the soldier left in camp or quarters 
 should be turned in to the supply sergeant by the squad leader or 
 other proper noncommissioned officer and the transaction noted on the 
 individual equipment record as indicated in paragraphs 126 and ISSe. 
 
 e. If the case is not amenable to company discipline, charges will be 
 prepared under the 61st article of war. (Par. 159.) 
 
 193, Missing In action.- — ^When a soldier is missing in 'action the 
 notation on the morning report will be, for instance, " Pvt Brown 
 missing in action" (par. 147). The name and rank of a soldier, or 
 company ofScer, missing in action will be accurately recorded under 
 "Record of Events" in the morning report, together with date and 
 place (par. 195). Disposition of the soldier's records and effects will 
 be In accordance with such instructions and regulations as may be 
 prescribed from time to time. 
 
 194. Biseharge and farlongh to reserve. — a. There should be In 
 the desk of each company a list of the company arranged according to 
 dates of discharge or furlough to the reserve on account of expiration 
 of term of service. This list should show the date ench soldier Is 
 due to be discharged or furloughed to the reserve according to the 
 date of enlistment, without taking Into account time to be made good 
 under the 107th article of war. To insure the preparation of necessary 
 papers, and in the case of a soldier to be furloughed to the reserve, the 
 examination required by paragraph 9, R. R. A. R., the list should be 
 placed in the " Reminder " under the date one day in advance of the 
 date the nest soldier is due to be discharged or examined for furlough 
 to the reserve, and thereafter moved backward in the " Reminder " to 
 the date one day in advance of the date the next soldier is to be dis- 
 
COMPANY ADMINISTRATION. 109 
 
 charged or examined for furlough to the reserve. The list will be 
 moved back in the " Reminder " from day to day until any current 
 case is disposed of. 
 
 b. Correct remarks for the morning report are shown in paragi-aph 
 14o. In order not fo cumber the record wirh useless data, the instruc- 
 tions to use the word " discharged " abbreviated " disch " to cover all 
 classes of discharges should be carefully observed in all cases. (Par. 
 157 g.) 
 
 c. The discharge or furlough to the reserve of a soldier is noted 
 on the duty roster on the page for guard roster by writing the abbrevi- 
 ation " disch " or the abbreviation " fur res," according to circum- 
 stances, the entry beginning in the date column corresponding to the 
 date of discharge. (Par. 31ft.) 
 
 d. In closing individual records and preparing discharge or furlough 
 papers, the procedure outlined below will be followed: 
 
 (1) On the date preceding the date of discharge or furlough to the 
 reserve the service record should be carefully checked to see that it is 
 complete and iip-to-date. Any omissions or inaccuracies should be 
 supplied or corrected and initialed by the company commander. 
 (Pars. 103-118.) 
 
 (2) If the soldier has an allotment running, It will be discontinued 
 as prescribed in paragraph 169ff. 
 
 (3) The soldier will be notified of details of premiums for Gov- 
 ernment insurance, dates of payments, etc., in accordance with para- 
 graphs 74f! and 74^7, Special Regulations No. 72, and Cir. No. 498, 
 W. D., 1919. 
 
 (4) In case of discharge of a soldier who claims compensation on 
 account of disability, the company commander will indorse on the 
 claim for compensation, Form No. 526, Treasury Department, Bureau 
 of War Risk Insurance, the rate of base pay received by the soldier 
 during the last month of service, and also the exact date of discharge. 
 (See par. 72, S. R. No. 72.) 
 
 (5) Form No. 833, Treasury Department, Bureau of War Bisk 
 Insurance, will be prepared in accordance with paragraph 4, Circular 
 No. 73, War Department, 1918, and paragraphs 7d and 7e, Special 
 Regulations No. 72. 
 
 (6) If the service record shows that the soldier has deposits, bis 
 deposit book will be obtained from him and the entries therein checked 
 with the entries on the service record, care being taken to see that the 
 vlate, amount, and name of the quartermaster correspond in case ot 
 each deposit. The book should then be returned to the soldier with 
 iriStiaictions to present it to the quartermaster with his final state- 
 ment. If the soldier claims to have lost his deposit book the company 
 commander will cause his aflidavit to that effect to be taken and 
 attached to the final statement. The affidavit must state the circum- 
 stances attending the loss of the deposit book and show affirmatively 
 that the soldier has not sold or assigned it. (Pars. 170& (2) and ISli; 
 par. 1363, A. R.) 
 
 (7) All articles of equipment in the possession of the soldier and 
 articles of clothing in his possession except those which he is per- 
 mitted to wear to his home (par. 1165, A. R., and Cir. No. 166, W. D., 
 1919, as amended") will be turned in (par. 61&(4)) and the Individual 
 equipment record completed as prescribed in paragraph 128, and for- 
 
110 COMPANY ADMIITISTEATION. 
 
 warded with his service record (subpar. (10)). Missing articles will 
 be entered on statement of charges, Form No. C02, A. G. O., which 
 will be completed as prescribed in paragraph 160. 
 
 (8) The extract from service record will be completed except the 
 Items " Last paid In full," " Transportation," " Subsistence," " Par- 
 tial payments," and " Overpayments " and transmitted to the per- 
 sonnel adjutant. The personnel adjutant, after making the necessary 
 entries on the pay card of the soldier and the pay roll of the company, 
 will write or stamp the words " Noted on pay rolls and pay card " at 
 the bottom of the first page of the extract from service record, and 
 will return it to the company with the soldier's pay card. When the 
 extract from service record is returned to the company, the entries 
 will be made under the items " Last paid in full," "Transportation," 
 " Subsistence," " Partial payments," and " Overpayments." Any 
 changes appearing on the pay card under an item not otherwise pro- 
 vided for on the extract from service record, will be added to the 
 entries under "Other stoppages." (Pai's. 114 and 119.) 
 
 (9) When the soldier is discharged or furloughed to the reserve 
 while absent from his company, the extract from service record will 
 be prepared in duplicate. The copy will be furnished to his company 
 commander and the fact noted under " Remarks " on the original 
 extract. (Par. 119c.) 
 
 (10) The service record will then be closed and the final indorse- 
 ment prepared for transmission to The Adjutant General of the Army 
 In case of discharge ; or an indorsement prepared to the officer charged 
 with keeping the record of reservists in case of furlough to the re- 
 serve; or to the officer charged with keeping the records of general 
 prisoners at the place the soldier is confined in case of dishonorable 
 discharge, the execution of which is suspended. (Par. 108.) 
 
 (11) The soldier's final statement (par. 181), and his discharge 
 certificate (par. 157) in ease of discharge, or certificate of fur- 
 lough (par. 155), in the case of furlough to the reserve, will be 
 prepared from the closed service record. The discharge certificate or 
 certificate of furlough will be sent to headquarters with the morning 
 report and after being signed will be returned to the company for 
 delivery to the soldier. 
 
 (12) In case of furlough to reserve, report of furlough to reserve, 
 Form No. 559, A. G. O., will be prepared and disposed of according to 
 Instructions given in paragraph 158. 
 
 195. Death.— a. When a soldier dies the company commander will 
 secure all his personal effects for delivery to the widow or legal 
 representative of the deceased, if present, or to the summary court 
 if such representative is not present. (Par. 138; par. 84, A. R. ; 
 par. 482, M. C. M.) All issue clothing not used in burial will be 
 turned in to the supply officer. (Par. C16(4).) 
 
 b. (1) The surgeon will ordinarily prepare the report of death. 
 Form No. 415, A. G. O., but should there be no surgeon it will de- 
 volve upon the company commander to prepare this report. (Par. 
 154.) If Form No. 415, A. G. O., is not available the report will be 
 made by letter. (Par. 83^, A. R.) 
 
 (2) Telegraphic or cable reports of death will be made as required 
 by paragraph 83, Army Regulations. 
 
COMPANY ADMnnSTRATION. Ill 
 
 (3) When the soldier dies while absent from his company the 
 company commander will be furnished a copy of the report of death. 
 (Par. 154b.) 
 
 c. (1) When the company commander disposes of the deceased's 
 effects by turning them over to the legal representative of the de- 
 ceased, he will prepare an inventory of effects (par. 138a) ; but If the 
 effects are disposed of by summary court, the latter will prepare the 
 inventory. (Par. 138&; par. 84, A. R.; par. 482, M. C. M.) In either 
 event one copy of the inventory will be filed in the records of the 
 company with the extract of service record. (Pars. 120 and 1546.) 
 
 (2) When the company commander has custody of funds belong- 
 ing to the deceased he is not authorized to pay or collect indebted- 
 ness. Collections may be made by the summary court, 
 
 d. In conveying information upon the death of a soldier to his 
 relatives or representatives, the company commander will be guided 
 by the provisions of paragraph 824, Army Regulations. 
 
 e. As soon as the company commander is informed of the soldier's 
 death — 
 
 (1) He will drop the soldier's name from the morning report, the 
 entry being for instance, " Ck Davidson, hosp, died." (Par. 14p.) 
 
 (2) The individual equipment record will be closed (par. 128), 
 missing property being listed for charge on Form No. 602, A. G. O., 
 and other property turned in to the supply officer (par. 61&(4)). 
 
 (3) The extract from service record will be prepared and sent to 
 the personnel adjutant (par. 119&), who will complete the pay roll and 
 pay card, sending the latter with the extract from service record to 
 the company (par. 194(Z(8)). 
 
 (4) The service record will then be completed, a final indorsement 
 prepared, and the service record, pay card, final statement (par. 
 181ft(3)), and the inventory of effects, when the effects have been 
 delivered to the representative of the deceased by the company com- 
 mander (par. 13Sa), vnll be assembled with the report of death and 
 sent to the personnel adjutant. When not originated by the com- 
 pany commander a copy of the report of death will have been fur- 
 nished the company commander. 
 
 (5) Having completed and forwarded the record, the extract from 
 service record and the retained inventory of effects (par. 138a (2) (c) ) 
 are filed together in rear of the last service record, whence they will 
 be transferred to the alphabetical section of the permanent file after 
 completion of the next monthly roster. 
 
 (6) The name of the deceased will be dropped from the duty roster 
 with proper notation thereon. (Par. 31&.) 
 
 f. Paragraph 1173, Army Regulations, prescribes the clothing for 
 burial; paragraph 1137, Army Regulations, provides for shipment of 
 effects; paragraph 428, Army Regulations, describes the funeral 
 escort ; paragraphs 83-87, Army Regulations, prescribe in general the 
 procedure in case of deceased officers or soldiers ; paragraph 1333, 
 Army Regulations, prescribes what shall be done with pay of soldier 
 in hands of company commander ; paragraph 1350, Army Regulations, 
 prescribes the procedure in case there is allotment (par. 169d) ; 
 paragraph 1367, Army Regulations, prescribes procedure with deposits 
 (par. ISld (5) ; paragraph 482, M. C. M., describes the disposition 
 of effects of a deceased officer or soldier. (See A. W. 112.) 
 
 g. In the exceptional case when no relative or next of kin is known 
 the articles excepted from sale (articles valuable as keepsakes, etc.) 
 
112 COMPANY ADMINISTEATION. 
 
 will be turned over to the salvage officer by the summary court to be 
 held subject to the claim of an executor or administrator of the 
 deceased. (Ops. J. A. G., 220.871, Dec. 18, 1918.) 
 
 196. Retirement. — a. When an enlisted man in the Army has served 
 actually or constructively for 30 years in either the Army, Navy, or 
 Marine Corps, or in all, he may apply to The Adjutant General of the 
 Army for retirement. (Par. 134, A. R.) The letter of application, 
 Form No. 468, A. G. O. (par. 156), will be forwarded directly by the 
 post, camp, or station commander. Upon the approval of the appli- 
 cation the soldier will be transferred to the retired list and given 
 transportation iu kind and commutation of rations for the neoessaiy 
 travel to his home, by autliority issued in War Department orders ia 
 each case. 
 
 6. The nature of the service essential to retirement and the defini- 
 tion of double-time service is contained ia paragraph 134, Army Regu- 
 lations. Time served as an officer of the National Guard" or Reserve 
 Corps, in active service, having been called for service by the United 
 States, may properly be counted toward retirement of a soldier 
 (par. 40i, C. of O., 1916 Supl.) ; also time served as an officer of the 
 Army by an enlisted man discharged for this purpose (Bal. 22, W. D., 
 1918). 
 
 c. Time lost by absence without authority will not be regarded as 
 service in the computation of service requisite for retirement. (Par. 
 132, A. R.) Time spent on furlough in any of the places of service 
 counting for double-time wiU not be counted double in computing 
 service requisite for retirement. 
 
 d. Upon the receipt of an order for the retirement of an enlisted 
 man, the following Is the procedure, the date of receipt of the order 
 being the date of accomplishment of the records : 
 
 (1) The Individual equipment record will be closed for forwarding 
 with the service record. (Par. 127.) 
 
 (2) The resulting charges, if any, will be entered on statement of 
 charges. (Par. 160.) 
 
 (3) The extract from service record will be prepared and trans- 
 mitted to the personnel adjutant who will make the necessary nota- 
 tions on pay rolls and pay card, will stamp or write notation on the 
 extract from service record to that effect and return it with the pay 
 card to the company, where it will be filed as provided in the case of 
 discharge. ( Pars. 120 and 194d ( 8 ) . ) 
 
 (4) The service record with final Indorsement will be prepared 
 for forwarding to The Adjutant General of the Army. (Par. 108a(4) ; 
 pars. 135 and 138, A. E.) 
 
 (5) The final statement will be prepared In duplicate, closing the 
 soldier's accounts of pay, deposits, and all allowances other than for 
 travel. (Par. 181; par. 135, A. R.) 
 
 (6) Notation will be made on the morning report, e. g., "1st Sgt 
 iloore duty to retired." (Par. 14i7.) 
 
 (7) A record of payment of retired enlisted man. Form No. 94, 
 A. G. O., received from the War Department with the order for retire- 
 ment, will be prepared and forwarded to The Adjutant General of the 
 Army with the service record. ( Par. 135, A. R. ) 
 
 (8) Notation will be made on the duty roster. (Par. 31&.) 
 
 e. In general, the following differences are to be noted In the usual 
 procedure for separation from the service : 
 
COMPANY ADMIiaSTRATIOlT. 113 
 
 (1) The final statement will state the date to which subsistence has 
 been furnished, and whether subsistence while traveling to his home 
 has been furnished and the dates therefor ; the last rate of pay ; his 
 address for next thirty days and the place which he elects as his 
 home. 
 
 (2) A discharge certificate will not be given, but the soldier will be 
 furnished a certificate of retirement by The Adjutant General of the 
 Army without request. (Par. 135, A. II.) 
 
 (3) A retired soldier is authorized to retain one uniform of outer 
 clothing for four months after retirement, when he will turn it In to 
 the nearest zone supply officer. 
 
 t. An enlisted man, upon retirement, will be advised, before his 
 departure for his home, of the requirements of paragraphs 136, 137, 
 and 138, Army Regulations, with reference to continuing require- 
 ments during retirement; of paragraph 1137, Army Regulations, 
 which authorizes shipment of property; of paragraph 1241, Army 
 Regulations, which authorizes sale privileges; of paragraphs 1442- 
 1444, 1460, and 1474, Army Regulations, concerning hospital privileges 
 and medical attention. He will also be advised concerning the pay- 
 ment of Government insurance premiums in accordance with para- 
 graph 74 (e) and {g), Special Regulations No. 72, and Cir. No. 498, 
 W. D., 1919. 
 
 197. Desertion. — a. Ordinarily the soldier is changed from a status 
 of absence without leave to a status of desertion, when the company 
 commander, after a thorough investigation, believes that the absentee 
 does not Intend to return. (Par. 132, A. R.) 
 
 6. The procedure Is as follows : 
 
 (1) Entry will be made on the morning report, e. g., " Fvt Dawson 
 AWOL to desertion." (See model morning report entry of July 3; 
 see also par, 14p.) 
 
 (2) Entries will be made in the service record : 
 
 (a) The date of beginning of absence without leave made in pencil 
 on page 6 will be completed in ink. (Par. 192c (3).) 
 
 (J>) Under "Remarks" on page 10 will be entered the date, e. g., 
 "Dropped as a deserter Jul 3/18" to correspond with the entry on 
 the morning report (par. 14p). 
 
 c. The soldier's property, collected when he vrent absent without 
 leave, will be inventoried, and missing articles surveyed (par. 142e 
 (1) ) and charged on Form No. 602, A. G. O. (par. 160) . His individual 
 equipment record will be closed and charges involved therein will be 
 noted on the extract from service record, together with a complete 
 statement of his accounts. (Par. 1196.) The individual equipment 
 record will be forwarded to The Adjutant General of the Army with 
 the service record. The extract from service record will then be sent 
 to the personnel adjutant, who will prepare and forward the report of 
 desertion. Form No. 631, A. G. O., together with the report of change 
 incident thereto. The extract from service record, with the personnel 
 adjutant's notation written or stamped thereon, " Noted on pay card 
 and pay roll," will be returned to the company vdth the pfty card. 
 
 d. Upon the receipt from the personnel adjutant of the deserter's 
 pay card containing the additional notations resulting from the action 
 prescribed in subparagraph c above, the service record will be com- 
 
 130207—19 8 
 
114 COMPANY ADMINISTRATION. 
 
 pleted. The extract from service record, Form No. 29a, A. G. O., 
 will be completed and filed in lieu of the service record (subpar. e), 
 directly in rear of the last service record (par. 120a), where it will be 
 available the next month for check on the monthly roster y^hen re- 
 ceived from the personnel adjutant. After this check is made, the ex- 
 tract from service record will be filed in the alphabetical section of 
 the permanent file. (Par. 215.) 
 
 e. The service record will be forwarded to The Adjutant General 
 of the Army, using the next blank indorsement (par. 108a (5)), the 
 entries being completed as in paragraphs 103-116. 
 
 /. If the deserter has deposits to his credit, a letter will be sent to 
 the Zone Finance Officer, Washington, D. C, advising that the soldier, 
 described by name, grade, Army serial number, organization, and 
 station, has been dropped on a given date for desertion. (Par. 1361, 
 A. R.) 
 
 g. If the deserter has an allotment (par. 168a), a notice of dis- 
 continuance of allotment, Q. M. C. Form No. 39, will be prepared and 
 forwarded by the company commander as provided in paragraph I69d. 
 Additional report will be made by telegraph or cable as provided in 
 the same subparagraph when the desertion occurs on or after the 
 twentieth of the month. The fact that this report has been rendered, 
 and whether by wire or cable, will be noted under " Remarks " on 
 Form No. 29a, A. G. O. 
 
 198. Keturn of deserter to military control. — a. When a deserter 
 surrenders or is apprehended, the procedure will depend upon whether 
 he is returned to military control (1) at the station of his company 
 or (2) at some other station. 
 
 (1) When returned to control at the station of his company: 
 
 (c) The soldier will be taken up on the morning report, e. g., 
 " Pvt MacQn, desertion to conf." (Par. 14(/.) No change in 
 strength for rations will be made if the prisoner is not messed 
 with his company. 
 
 {h) A copy of the receipt for delivery of the deserter, or of 
 the data contained thereon, should be secured for file in the 
 " Reminder " on the date when the service record should be re- 
 ceived from The Adjutant General's Office in response to the 
 notification of apprehension, Form No. 631, A. G. O., sent by the 
 personnel adjutant. Should the service record not be received in 
 due time, a request for it should be sent directly to The Adjutant 
 General of the Army. 
 
 (c) Entry will be made on Form No. 29a, A. G. O. (pars. 119 
 and 120), e. g., "Apprehended by civil authorities at Baltimore, 
 Md, Jul 1/19, and delivered to military control at Camp Brady, 
 Md, Jul 4/19, by Police Detective A. B. Smith," the data being 
 Identical with that on the copy of the receipt for delivery. The 
 extract from service record will be sent to the personnel adjutant 
 for his stamped or written notation of entrj"^ on pay roll, and upon 
 Its return it will be filed in the service record tray pending 
 receipt of the service record. 
 
 (d) Upon the receipt of the service record, additional data 
 accumulated on the retained extract from service record will be 
 transcribed on the service record, which will be filed in its 
 original place. The extract from service record may then be 
 destroyed. 
 
COMPANY ADMINISTRATION. 115 
 
 (e) Cliurges will be prepared at once agaiust the deserter. 
 (Par. 159; pars. 120 and 124, A. R.) Pending receipt of the 
 service record all available data will be taken from the extract 
 from service record. The charges as so prepared will render 
 possible the assembliug of testimony to be adduced aud the im- 
 mediate completion of the charges upon receipt of the service 
 record containing the hitherto missing data as to age at enlist- 
 ment, prior service, record of previous convictions, etc. (A. W. 
 28, 29, 58, and 70; pars. 77 and 284 and p. 168, M. C. M.) 
 (2) When the deserter is returned to military custody at a station 
 other than that of his company, the company commander will be ap- 
 prised of the fact by a notification giving all pertinent information 
 from the station where the deserter is held. The procedure will be 
 as follows : 
 
 (a) The deserter will be taken up on the morning report (par. 
 14g), e. g., "Pvt Macon, desertion to conf at Jefferson Bks, Mo, 
 Jul 12/19," giving the date when actually confined. 
 
 (&) The extract from service record filed when the deserter's 
 status was first determined will be completed as provided in sub- 
 paragraph (1) (c) and sent by the company commander to the 
 personnel adjutant, who will return it with the notation stamped 
 or written thereon, " Noted on pay roll." 
 
 (c) Charges will be prepared at the station of the company 
 from which the soldier deserted, as in subparagraph o(l)(e), 
 and forwarded at once to the station where the deserter is held^ 
 where missing data will be entered upon receipt there of the 
 service record from The Adjutant General of the Army. Addi- 
 tional notation will be made on the service record when received, 
 bringing it up to date, 
 f*. The sentence having been published, the court-martial order, with 
 the extract from service record involved by the execution of sentence,, 
 will be sent to the company, where notation will be made on the 
 morning report (par. 14o), as follows: 
 
 (1) When sentence involves dishonorable discharge and confine- 
 ment, the entry will be, for instance, " Pvt Macou, absent in conf to 
 dlsch Jul 15/19." In this case the procedure is as for any other dis- 
 charged soldier, the dishonorable discharge certificate being prepared 
 at the station where the deserter is confined. The service record must 
 be returned to The Adjutant General of the Army by final indorse- 
 ment. (Par. 108a.) 
 
 (2) When sentence Involves dishonorable discharge and confine- 
 ment, the former being suspended, the entry will be, for instance, 
 " Pvt Macon, absent in conf to transf to USDB, Ft Leavenworth, Ka 
 (or to Jefferson Bks, Mo)." The service record must be sent to the 
 station whereat the prisoner is confined (par. 54, C. of O., 1916 Supl.) 
 and the soldier will be dropped from the records of the company. 
 
 (3) If the soldier has been tried at the station of his company, the 
 entry will be, for instance, " Pvt Macon, conf to disch " or " Pvt 
 Macon, conf to transf to U!SDB, Ft Leavenworth, Ks ", or, if he be sen- 
 tenced to discharge and confinement at the station of his company, 
 the discharge being suspended, the morning report will show no 
 change, the man being continued on the company records until the dis- 
 charge is effected. 
 
116 COMPANY ADMINISTRATION. 
 
 (4) In every case of conviction for desertion, the pertinent entry- 
 will be made on the service record. 
 
 (5) If the soldier is acquitted, the service record will bo returned 
 to the company and the extract from service record, properly an- 
 notated, will be sent to the personnel adjutant for his action. The 
 morning report entry will be, for instance, " Pvt Macon, conf (or ab- 
 sent in conf) to duty (or DS)." The soldier's accounts will be 
 reopened and clothing and equipment reissued. Ordinarily there will 
 have been no Issue of clothing through the company to the deserter, 
 pending disposition of his case, he being required to wear the clothing 
 In which he was apprehended unless its replacement be imperative. 
 (Par, 129, A. R.) 
 
Section X. 
 THE COMPANY FIELD DESK. 
 
 Paragraph. 
 
 Use of field desk prescribed 199 
 
 Company field desk A 200 
 
 Company field desk B 201 
 
 Filing cards 202 
 
 Service record trny 203 
 
 Miscellaneons record tray 204 
 
 The " Reminder " 205 
 
 Memoranda 206 
 
 Clothing 207 
 
 Public animals 208 
 
 Correspondence book and document file 209 
 
 Company council book 210 
 
 Property records 211 
 
 Individual equipment records 212 
 
 Five-year file section 213 
 
 Target record 214 
 
 Permanent file 215 
 
 Regulations, etc 216 
 
 Blank forms 217 
 
 Stationery 218 
 
 Packing the desk 219 
 
 199. Use of the field desk prescribed. — a. Except when a special 
 field desk is prescribed for a staff corps or department, the company 
 field desk, small, prescribed in equipment tables (see Manual for 
 the Quartermaster Corps, Vol. II, Appendix, p. 269), will be used in 
 all companies, troops, batteries, and detachments, in accordance with 
 the methods prescribed in these regulations, to the exclusion of all 
 other containers for records. Two field desks, small, are issued to 
 each company (Cir. No. 377, W. D., 1919). For convenience the two 
 desks are hereinafter referred to as the company field desk A and 
 the company field desk B. 
 
 ft. The service records (par. 203) and miscellaneous records (par. 
 204) will be kept habitually in their respective trays in the field desk 
 A. The trays may be removed from the desk temporarily to facilitate 
 work upon records, but upon completion of work the trays will be re- 
 turned to the desk. The other contents of the field desk A, as pro- 
 vided for and described in this section, will be kept in the desk at all 
 times, both in garrison and in the field. The five-year file and the 
 permanent file will be kept in their respective trays in the field 
 desk B. 
 
 200. Company field desk A. — a. The company field desk A is a 
 part of equipment A (Cir. No. 377, W. D., 1919) and will accompany 
 the organization on all changes of station and in the field. 
 
 117 
 
118 COMPANY ADMINISTRATION. 
 
 6. When equipped for the field, the desk will contain the necessary 
 office supplies (par. 218) and blank forms for a period of three 
 months, and the records and incidentals essential to the administra- 
 tion of the company in the field. 
 
 c. The lid section provides space for the loose-leaf binder containing 
 the individual equipment records with a supply of Form No. 637, 
 A. G. O. ; the blank forms the disposition of which is not otherwise 
 prescribed ; and the regulations to be carried. 
 
 d. The bottom section packed for the field will contain the service 
 record tray and the miscellaneous record tray. These trays will con- 
 tain that part of the live file which must be accessible in the field. 
 
 201. Company field desk B. — a. Company field desk B is part of 
 equipment B (Cir. No. 377, 'W. D., 1919), but will be permanently 
 issued to and retained by the company. Upon change of station from 
 one post or camp or station of a relatively permanent nature to an- 
 other post or to a camp or station of a relatively permanent nature, 
 the desk will be transported as freight. When the company takes the 
 field, the desk and the records therein contained will be stored at the 
 last permanent station of the company, at a mobilization or concen- 
 tration camp, or such other place as may be designated by the division 
 or department commander or higher authority. 
 
 6. The field desk B will contain the five-year file (par. 213) and the 
 permanent file (par. 21.5), one tray for each file, and such other books 
 and manuals as are authorized to be carried and for which space is 
 available in the desk (par. 3 and par. 216). 
 
 202. Filing cards. — The filing equipment furnished for use in com- 
 pany field desks consists of: 
 
 a. For use in the field desk A — 
 
 (1) Twelve mouth cards (yellow) and 31 date cards (pink) 
 for use as a "Reminder" (par. 205). 
 
 (2) Four cards headed respectively " Noncommissioned oflScers," 
 " Mechanics," " Privates, first class," and " Privates," for use in 
 the service-record tray (par. 203). 
 
 (3) Three cards (pink) headed respectively "Clothing," 
 " Horses," and " Memoranda ," for use in the miscellaneous record 
 tray (par. 204). 
 
 6. For use in the field desk B — 
 
 (1) Twenty-five alphabetical cards (blue) ; one card headed 
 " Returns," for use in the permanent file (par. 215). 
 
 (2) Six cards (pink) headed respectively "Target record", 
 " First j'ear ", " Second year ", " Third year ", " Fourth year ", 
 and "Fifth year, for use in the five-year file (par. 213 and par. 
 214). 
 
 203. Seryice record tray. — a. The service record tray will contain 
 the service records of the men of the company subdivided uudei* four 
 heads in roster order by the guide cards " Noncommissioned officers," 
 "Mechanics," "Privates, first class," and "Privates." 
 
 6. Service records will be filed in the tray as follows: In front of 
 the guide card " Noncommissioned ofiicers " will be filed the service 
 records of the noncommissioned officers of the compnny in each grade, 
 the records being filed in the order of the date of warrant ; following 
 the noncommissioned officers and in front of the guide card " Me- 
 chanics " will be filed the service records of the cooks, mechanics, 
 and buglers, in alphabetical order In each grade ; following this group 
 
COMPANY ADMINISTRATION. 119 
 
 and in front of guide card " Private, first class " will be filed the serv- 
 ice records of the privates, first class, in alphabetical order ; following 
 this group and iu front of the guide card " Privates " will be filed 
 the service x-ecords of the privates in alphabetical order. (Pars. 118 
 and 120.) 
 
 204. Miscellaneoas record tray. — ^The miscellaneous record tray 
 will contain the " Reminder," and the sections designated by the liead- 
 Ings, " Memoranda," " Clothing," and " Horses," in that order, fol- 
 lowed by the current correspondence book with document file, and 
 current company council book with vouchers. (Pars. 206-210.) 
 
 205. The "Reminder." — ^The "Reminder" will consist of the 
 month cards and date cards, which are placed in chronological order 
 in the front of the miscellaneous tray, the month cards being in rear 
 of date cards. 
 
 a. The date cards will be rotated as follows: On the morning of 
 January 2, the date card " 1 " will be i>laced in rear of month card 
 for " January " and in front of and next to the month card " Febru- 
 ary," the procedure being followed daily with the remaining date 
 cards for the month in order, so that following the 31st of January 
 the date, card 31 will uncover the January card. The former wlU 
 be filed in rear of date card 30 and in front of month card " February," 
 and the January card will be filed in rear of month card " De- 
 cember," leaving the " Reminder " for the month of February set up 
 In normal order with the blank daily report books for the month 
 presented for use. 
 
 b. In setting up the "Reminder," the morning report (par. 22), 
 daily sick report (par. 27), and duty roster (par. 33), for the cur- 
 rent mouth will be filed in the front of the " Reminder " section ; and 
 supplies of these blanks for the enstiing quarter will be filed in similar 
 sets ill front of the next three month cards. A complete set of these 
 blank forms wiU be obtained by each company from the adjutant on 
 the first of each month so that the desk will always have a quarterly 
 supply of reports and blank forms on hand. 
 
 c. Blank forms for requisitions, special reports, and returns, nor- 
 mally rendered on a specific date, will be filed in front of the date 
 card of the day on which preparation is to be effected. 
 
 d. A complete set of reminder slips for use in the " Reminder " 
 should be prepared. These slips should anticipate all the items of 
 administration in the company in time for their accomplishment and 
 should be prepared of size 3J by 8 inches. An example of such 
 " Reminder " slips follows : 
 
 Reminder. Articles 1, 2, and 29, 54 to 96, inclu.slve, and 104 to 109, in- 
 clusive, will be read and explained to every soldier at tbe time 
 
 Jan. 1st. of his enlistment or muster In, or within six days thereafter, and 
 will be read and explained once every six months to soldiers 
 of every garrison, regiment, or company In the service of the 
 
 Jul. 1st. United States. (110 A. W.) The articles of war are published 
 
 In the Manual for Courts-Martial, page 305. 
 
 Mar. 25th. 
 
 Select a noncommissioned oflBcer of the company to act as a 
 Jun. 25th. member of a subcommittee of noncommissioned ofQcers to carry 
 out the provisions of Post Exchange Regulations. (Page 15, 
 Sep. 25th. S. R. No. 59.) 
 
 A call should come from post or regimental headquarters for 
 Dec. 25th. the name on the last of the month. 
 
UO COMPANY ADMINISTRATION. 
 
 e. The " Reminder " will also be used as a live file for papers 
 destined for the five-year tile or permanent file, but whose disposition 
 in these files is to be postponed until the papers cease to be of current 
 import. Such papers should be filed in front of the index card of the 
 month in which they are filed, and moved to the back of the 
 " Reminder " with it. When the card next appears a year later the 
 papers filed with it will be placed in the permanent file; or in the first 
 year section of the five-year file until the 1st of January, when they 
 will pass into the second year section. If it is desirable that a paper 
 be retained in the " Reminder " for a lesser period, it should be filed 
 with the card for the month when its disposition in the five-year or 
 permanent file is desired. It will be seen from the above that the 
 live file in the " Reminder " is supplemented in the case of papers 
 for the five-year file by the first-year section of that file, in which 
 papers remain from the time they leave the " Reminder " until the 
 succeeding 1st of January. (Pars. 22, 27, 33, 36, 49, and 100.) 
 
 206. Memoranda. — In front of the guide card " Memoranda " will 
 be filed memoranda, the filing of which is not directed elsewhere. 
 
 207. Clothing. — In front of the guide card "Clothing" will be 
 filed the retained requisitions for clothing (P. & S. Form No. 160), 
 and individual clothing slips (Q. M. C. Form No. 165). These will be 
 filed until checked by the auditor, when they may be destroyed. (Par. 
 75.) 
 
 208. Public animals. — In front of the guide card " Horses " will be 
 filed the descriptive cards of public animals (Form No. 277, A. G. O.) 
 pertaining to the organization. (Par. 77.) If no use for this file 
 is anticipated it may be replaced by other matter. (Accountability 
 for such animals as are furnished to organizations not mounted by 
 the supply company (T. of O.) will remain with the supply company, 
 which ordinarily retains the descriptive cards of the animals.) 
 
 209. Correspondence book and document file.— ki. The current 
 correspondence book, and such part of the document file as will be 
 taken when the company goes into the field, will be filed behind the 
 above items in the miscellaneous tray. The closed correspondence 
 books and their corresponding document files will be filed in the 
 " permanent file " when they have ceased to be of current interest or 
 importance. (Pars. 82 and 86.) 
 
 6. Before the yearly transfer to the permanent file all documents 
 will be carefully examined and papers which have become obsolete or 
 without permanent value may be destroyed. This elimination will be 
 made by the company commander in person, who will check the corre- 
 spondence book to which the documents pertain, striking out the 
 word " Doc " in each case and inserting the date and his initial, e. g., 
 " 1/2/19, A. B. C. " (Par. 85.) 
 
 210. Company council book. — a. The company council book, with 
 current vouchers, will be filed behind the correspondence book In the 
 miscellaneous tray. The closed company council books will be filed 
 in the five-year file. (Pars. 96 and 213.) 
 
 h. When the company takes the field the last closed company council 
 book and correspondence book, with its document file, may be taken 
 In the miscellaneous tray if desired. 
 
 211. Property records. — The property lean record, with Its accom- 
 panying vouchers, i. e., shipping tickets, receiving reports, statements 
 of charges, reports of survey, and inventory and inspection reports, 
 
COMPANY ADMINISTRATION. 181 
 
 will be filed In the lower left section of the top of the field desk, to- 
 gether with a supply of each of those blanks. (Par. 70.) 
 
 212. IndiTldaal equipment record. — The individual equipment 
 record (Form No. 637, A. G. O.) will be filed In the loose-leaf binder 
 provided for the purpose. This binder with its contents will he kept 
 in the right upper section of the top of the Ji(Hd desk. Blank forms 
 for these records will be placed in the binder behind the current 
 records. (Par. 130.) 
 
 218. Five-year flle section.— a. The division cards for this file 
 consist of the "first year," "second year," "third year," "fourth 
 year," and "fifth year" cards, devised to separate the papers to be 
 retained for five years. 
 
 &• All papers destined for file In the five-year file, Including sick 
 reports, company range practice records, and company council books, 
 when withdrawn from the live file (par. 2<i.')c), will be filed in front 
 of the guide card " first year." The " target record " card follows the 
 fifth year section. 
 
 c. On January 1 of each year the first-year card will be moved to 
 the front of the five-year file, being replaced by the second-year 
 card. The other year cards will be moved forward : third in place of 
 second, fourth in place of third, fifth in place of fourth ; so that on 
 each January 1 after the fifth year of filing, the year's discard will 
 be found in rear of the fifth year card. The papers in rear of the 
 fifth year card will be removed and destroyed. In this manner all 
 dead records will be automatically worked from the file (par. 281, 
 A. R.), and the first year card vfIII be In place to receive the papers 
 to he filed during the ensuing year. 
 
 214. Target record. — In front of the guide card "target record" 
 In the five-year file tray wall be filed such individual records of com- 
 pany target practice as are prescribed in paragraph 101. When a 
 soldier leaves the company permanently or at the expiration of his 
 enlistment his retained individual target records will be given to him. 
 The compiled records and reports of the company range practice for 
 the current year will be filed in the " Reminder " until the next prac- 
 tice, when they will be filed in the first"year section of the five-year 
 file. (Par. 102&.) 
 
 215. The permanent file. — a. In the permanent file will be filed — 
 
 (1) The extracts from service records (Form No. 29a, A. G. O.). 
 
 (2) The closed morning reports (Form No. 332, A. G. O.), monthly 
 roster of troops (Form No. 703, A. G. O.), and, if rendered, company 
 returns (Form No. 30, A. G. O.). 
 
 (3) All company orders, and documents of permanent nature but 
 not of current importance. 
 
 (4) Completed correspondence books with their i-espective document 
 files. 
 
 b. The extracts from service records will be transferred from the 
 individual record tray to the alphabetical section of the permanent 
 file as directed in paragraph 120o. 
 
 c. The closed morning reports and company returns will be trans- 
 ferred from the " Reminder " section of the live file to the permanent 
 flle one year from date on which closed. They will be filed in the per- 
 manent file in chronological order in front of the guide card " Returns " 
 In rear of the alphabetical section. (Pars. 22 and 49.) 
 
122 COMPANY ADMINISTRATION. 
 
 216. Begalations, etc. — a. Army Regulations, Extracts from Gen- 
 eral Orders and Bulletins, and Special Regulations No. 40, No. 56, No. 
 57, No. 58, No. 72, No, 77, and Cirs. No. 377 (amended) and No. 498, 
 W. D., 1919, will be carried in the lower right section of the top of 
 field desk A. It is not contemplated that other books and manuaLs 
 will be carried in this desk; they should be carried in field desk B 
 as provided in paragraph 201. 
 
 217. Blank forms. — o. Companies will procure their supply of blank 
 forms from regimental or post headquarters. 
 
 b. A three montlis' supply will be kept in the company field desk 
 A at all times. Company commanders will make monthly informal 
 requests for blank forms required to replace those used from their 
 three months' supply. 
 
 0. The blank forms carried in the company field desk A will be filed 
 In the upper section and in the two record trays as follows : 
 
 (1) In the service record tray: 
 
 6 extract from service records (Form No. 29a, A. G. O.), filed 
 In rear of guide card " Privates." 
 
 6 service records (Form No. 29, A. G. O.), filed in rear of the 
 blank extract from service records. 
 
 (2) In the miscellaneous record tray: 
 
 4 morning reports (Form No. 332, A. G. O.). 
 
 4 sick reports (Form No. 339, A. G. O.). 
 
 4 duty rosters (J''orm No. 342, A. G. O.). 
 
 One each of these three forms for use during the current 
 month are filed in front of the current date card. One set is filed 
 in front of the cards for the three months next succeeding the 
 current month. 
 
 20 individual clothing slips (Q. M. C. Form No. 165), filed in 
 front of and next to guide card "Clothing." (If the 4i x 10| 
 forms are used, they will be kept in the top of the field desk.) 
 
 (3) In the top of the field desk : 
 
 6 property loan records (P. & S. Form No. 263B). 
 
 6 requisitions (P. & S. Form No. 160, in duplicate). 
 
 6 receiving reports (P. & S. Form No. 257, in triplicate). 
 
 6 shipping tickets (P. & S. Form No. 200, in duplicate). 
 
 6 advices of soldier's allotment (Q. M. C. Form No. 8a). 
 
 10 charge sheets (Form No. 594, A. G .0.). 
 
 6 notices of discontinuance of soldier's allotment (Q. M. C. Form 
 No. 39). 
 
 6 inventories of effects (Form No. 34, A. G. O.). 
 
 6 reports of survey (Form No. 196, A. G. O.). 
 
 10 soldier's allotments (Q. M. C. Form No. 38). 
 
 6 statements of charges (Form No. 602, A. G. O.). 
 
 6 reports of change (Forms No. 647a and 648a, A. G. O.). 
 
 6 company returns (Forms No. 30, A. G. O.). 
 
 6 rosters of troops (Form No. 703, A. G. O.). 
 
 These forms will be filed in the left lower section of the top of 
 the field desk. 
 
 (4) In the back of the loose-leaf binder, in addition to current indi- 
 vidual equipment records, will be filed : 
 
 10 blank individual equipment records (Form No. 637, A. G. O.). 
 The blank forms are filed in rear of the current records in the 
 loose-leaf binder in the lid section of the desk. (Par. 212.) 
 
COMPANY ADMINISTRATION. 128 
 
 218. Stationery. — The following supply of stationery will be car- 
 ried in the field desk wherever space is afforded: 
 
 4 blocks, memo or scratch note, 
 
 1 book, duplicating, letter size, 
 
 2 quires, letter paper, typewriter, 
 24 envelopes, official, 
 
 1 gross bands, rubber, No, 18, 
 
 1 eraser, rubber, ink and pencil, 
 
 1 eraser, steel, 
 
 1 box fasteners, paper, 
 
 1 tin ink, black tablets, 
 
 1 tin ink, red tablets, 
 
 1 tube paste, 
 
 4 pencils, indelible, 
 
 2 pencils, lead, 
 
 1 pencil, colored (blue and red), 
 
 2 penholders, 
 12 pens, steel, 
 
 1 cone pins, office, 
 
 1 ruler, office, 12-inch, 
 
 6 blotters (4 by 9 J inch), 
 
 1 blotter (12 by 19 inch). 
 (Cut 1 inch from the ends of the 4 by 9i inch blotters and file five 
 of them in rear of the date cards transferred from the current month 
 to rear of the month card and in front of the month card of coming 
 month, where they will serve as a division between the two months. 
 File the blotter in use with the daily reports in front of the 
 " Reminder." Fasten a 12 by 19 inch blotter to the lapboard with 
 thumb tacks.) 
 
 219. Packing the desk.— o. To pack the records for moving, re- 
 move the loose block from the front of the tray, move the records 
 forward against the front of the tray, loosen the thumbscrews of the 
 compressor block at the rear of the records, move the block forward, 
 compressing the record between the compressor block and the front of 
 the tray (not too tightly), invert the front block and press it (wedge- 
 like) between the compressor block and the records. The records are 
 then snugly packed to prevent them from being dislodged and injured 
 when the desk is handled. 
 
 6. Having compressed the records in the trays, turn the trays end 
 for end in the desk, so that the weight of the records will not rest 
 against the compressor block. 
 
 c. Having compressed the records and inverted the trays, place the 
 lapboard, blotter side down, over the trays to protect the contents of 
 the tray and serve as a buffer between the trays and the hinged lid 
 of the top of the desk. When the desk is packed care will be taken to 
 place the lapboard in position before closing the desk, because its 
 omission may cause the hinged lid to break loose, since it is not 
 Intended to bear the weight of the records carried in the desk. 
 
INDEX. 
 
 A. 
 Abbreviations: Paragraph No. 
 
 Use of, in preparing records, reports, returns, etc 4,1946 
 
 For duty roster 31c 
 
 Absence with leave: 
 
 How noted on company morning report 14 
 
 Records and forms involved In case of 1836 (13) and (14) 
 
 ISeeaUo "Leave of absence" and "Furlough.") 
 Absence without leave: 
 Notation of— 
 
 On company morning report 192a, 1411; 
 
 On duty roster 1926 
 
 On service record 192c 
 
 Clothing and equipment left in camp or quarters by soldier 192d 
 
 Preparation of charges In cases not amenable to company discipline 192« 
 
 Notation on finalstatement in case of retention of soldier in service on account of ISlg 
 
 Records and forms Involved in case of 1836 (15) 
 
 Account, company fund. {See "Company fund account.") 
 
 Additional sheets for company morning report 20 
 
 Additional space for entries: 
 
 On service record 112 
 
 On inventory of effects 138<J 
 
 Advice of soldiers' deposits: 
 
 Form for 167 
 
 Preparation and disposition 586, 167o 
 
 To mclude only deposits with one quartermaster on a given date 1676 
 
 Comparison of entries on with deposit books 5SJ, I6"c 
 
 Allotments of enlisted men: 
 
 Notation on service record of change or discontinuance 116 
 
 Form for 168 
 
 By whom made 168o 
 
 Renewal of discontinue<l .^.^.vc*.'t,., 16S& 
 
 May not be made to enemy aliens , ,.. . , 16Sc 
 
 Form prepared in duplicate 168d 
 
 Verification by company commander 168« 
 
 Notation on service record 168/ 
 
 Disposition of form 168^ 
 
 Allotments of enlisted men, discontinuance of: 
 
 Form for 169 
 
 Request not necessary when allotment Is to run for full period for which granted 169o 
 
 Circumstances under which discontinued 1696 
 
 Single copy only of form prepared 169c (1) 
 
 Notification from zone finance officer, Washington, D . C 169c (2) 
 
 Stoppage of pay pending receipt of notification from zone finance officer 169c (3) 
 
 Notation on service record 169c (4) 
 
 In case of death, discharge, furlough to reserve, retirement, or desertion iSOd 
 
 Notification to zone finance ofEcor, Washington, D. C 169d (1) 
 
 Cases occurring within continental limits of United States IGOd (2) 
 
 Cases occurring without continental limits of United States 169d (3) 
 
 Erroneous payments on account of failure to report 169« 
 
 Animals, descriptive card of public. (See " Descriptive card of public animals.") 
 Annual report of individual classification in pistol practice. {See " Report of Indivldu? 
 
 classification in pistol practice.") 
 Annual report of individual classification in rifle practice. (See "Report of Individual 
 classification in rifle practice.") 
 
 125 
 
126 INDEX. 
 
 Application for rotirement. (See "Rotiremout of enlisted men.") Paragraph No. 
 
 Application and coordination, purpose of section dealing with 182 
 
 Appointment, promotion, and reduction of noncommissioned officers. (See "Noncom- 
 missioned officers.") 
 Arrest and confinement: 
 Notation of— 
 
 On morning report 14ft, 189 
 
 On duty roster 29o, 189 
 
 Service record 189 
 
 Clothing and equipment of soldier confined 1896 (2) 
 
 Records and forms involved in cose of 18.% 
 
 In hands of civil authorities 189d! 
 
 Assignment: 
 
 Notation of— 
 
 On momingreport 14 
 
 On service record 185a, 185c 
 
 On duty roster 18,5c (3), 316 
 
 Gains by 185 
 
 Clothing and equipment of soldier 185c (4) 
 
 Identification tag of soldier 185c (5) 
 
 Attached officers and enlisted men: 
 How accounted for— 
 
 On company and headquarters company morning report 12, 14jn 
 
 On company return 41 
 
 For target practice — 
 
 Record of known-distance rifle practice 1446 
 
 Record of pistol practice 1456 
 
 Authentication: 
 
 Of company morning report — 
 
 By company commander 15a and 6 
 
 By personal adjutant 15c and e 
 
 LegibiUty of ISd 
 
 Of company sick report — 
 
 By company officer and medical officer 28 
 
 Erasures on 26 
 
 Of erasures- 
 Company council book 92d 
 
 On company sick report 25 
 
 B. 
 
 Badges, campaign. (See Service medals.) 
 
 Bank: 
 
 Procedure in transferring company fund deposited in 93<i 
 
 Statement secured when company fund transferred 93/ 
 
 Company fund deposited in 94 
 
 Basic allowances. {See Tables of basic allowances.) 
 
 Blank forms (list of, in numerical sequence, on puge 60): 
 
 Purpose of section relative to 131 
 
 A. Q. O. forms 131-166 
 
 Q. M. C, P. & S., W. D.,andl. G. D. forms 167-181 
 
 Carried in company field desk 2176 and c 
 
 Filed in "Reminder" 205c 
 
 Procurement of 217o 
 
 Book: 
 
 Correspondence. {See "Correspondence book.") 
 Company council. {See "Company council book.") 
 Soldier's depo'ilt. {See "Deposit book.") 
 
 C. 
 
 Campaign badges. {See Service medals.) 
 
 Card , descriptive, of public animals. {See " Descriptive card of public animals.") 
 Card, pay. (Sec "Pay card.") 
 
 Card, record, of enlisted man of staff corps or department. (See "Record card of en- 
 listed man of stafl corps or department.") 
 Cards, filing. (See "Company field desk.") 
 Casual officers and enlisted men 12 
 
rNTDEX. M7 
 
 Certificate of disability for discharge: Parairraph No. 
 
 Form number of 13S 
 
 Preparation of, by company commander 133o 
 
 Action on, by regimental or post commander 133b 
 
 Report oi board of medical ofDcers 133c 
 
 Action on, by surgeon of command 133d 
 
 Notation of reason for discharge on final statement 133e 
 
 Form for discharge certificate 133/ 
 
 In case of insane soldier 133; 
 
 Certificate of discharge. (See " Discharge certificate.") 
 
 Certificate of furlough to reserve: 
 
 Form number 15fi 
 
 To be signed by field ofQcer of regiment or other organization or by commanding 
 
 officer 155a (1) and (a) 
 
 Signature of company commander 155o (3) 
 
 Furlough to reserve, when effective 1666 
 
 Forms to be kept in personal custody of company commander 155<l 
 
 Loss of 155e(l) 
 
 Not to be forwarded in correspondence 155e (2) 
 
 Not to be prepared on typewriting machine 156/ 
 
 Notation on— 
 
 Cause of furlough to reserve 155c 
 
 Of character given soldier loSg 
 
 In case of soldier retained in service to make good time lost or for the conven- 
 ience of Government 165h 
 
 Of amoimts paid on final statements 155J 
 
 In case of soldier fitted for commission in volimteers 156j 
 
 Disposition of service record and individual equipment record 166k 
 
 (See also "Furlough to reserve.") 
 
 Change, date and hour of, how noted on company morning report l«o 
 
 Change in status, report of. (See " Report of change.") 
 
 Changes in command, how noted on company morning report 14* 
 
 Character: 
 
 Notation of— 
 
 On certificate of furlough to reserve 155^ 
 
 On discharge certificate 157j (2) 
 
 Charge sheet : Form number 15ft 
 
 Charges for trial by court-martial: 
 
 Preparation of 159o 
 
 Accompanied by 159& 
 
 Evidence of previous conviction to accompany 159c and e 
 
 Statement of testimony to be expected from material witnesses 159i 
 
 Notations on service record in case of conviction I59g 
 
 Forms for synopses 159fc 
 
 Charges, statement of. (See "Statement of charges." ) 
 
 China and glassware: Broken in service 67c, 176d 
 
 Citations, notation of: 
 
 On service record 116 
 
 On discharge certificate 157n 
 
 Civil authorities, absence in hands of: 
 
 Notation of, on morning report 14ft 
 
 Recorded as confinement 189d 
 
 Classifl^cation in pistol practice. (See "Report of Individual clpsslficatlon in pistol 
 practice.") 
 
 Classification in rifle practice. (See "Report of individual classification In rifle prac- 
 tice.") 
 
 Classification of firing under special coarse A. (See "Report of classification of fiirlng 
 under special course A.") 
 
 Clothing and equipment of soldier: 
 
 Admitted to hospital 188« 
 
 Absent without leave 192d 
 
 In confinement 1896(2) 
 
 Transferred 66,185c(4),186h 
 
 Clothing, issue of: 
 
 Individual or bulk 72 
 
 Individual 73 
 
 In bulk 74 
 
 Filing and disposition of record 76 
 
128 INDEX. 
 
 Clothing slip. (See "Individual clothing slip") Paragraph No. 
 
 Collections, company 67 
 
 Combat practice, record of company 101c 
 
 Company: 
 
 Term defined 2a 
 
 Detached, de fined 2c 
 
 Separate, defined 26 
 
 Company collections 57 
 
 Company combat practice, record of 101c 
 
 Company commander, action taken by: 
 
 Upon receipt of service record of soldier Joined by transfer ot assignment 185c 
 
 When enlisted man Is transferred from company 186 
 
 Before forwarding furlough for approval 131<J 
 
 When a soldier goes on furlough 191« 
 
 Upon receipt of information of deathof soldier 195< 
 
 Company council book: 
 
 Form number 172 
 
 Contents 87 
 
 The company fund 88 
 
 Company coimcil of administration 89 
 
 Inspections 9o 
 
 Authorized expenditures 91 
 
 Instructions 92 
 
 Transfer of fund 93 
 
 Property purchased 95 
 
 Filing 96,210 
 
 (See also "Company lund.") 
 
 Company council of administration 89 
 
 Company equipment record: 
 
 Field and garrison equipment 61 
 
 Components of 62 
 
 Property loan record 63 
 
 Pi.eplcnlshment of equipment 64 
 
 Articles turned in as surplus 65 
 
 Articles retained by a soldier when transferred or detached 66 
 
 Equipment worn out or otherwise rendered unserviceable 67 
 
 Property lost, damaged, or destroyed 68 
 
 Transferring the company equipment < 69 
 
 Filing 70,211 
 
 Audit and disposition 71 
 
 (See also "Property loan record.") 
 
 Company field desk: 
 
 Use of prescribed 199 
 
 Company field desk A 200 
 
 Company field desk B 201 
 
 Filing cards 202 
 
 Trays- 
 Service record 203 
 
 Miscellaneous record 204 
 
 Reminder 205 
 
 Record of clothing issues 207 
 
 Descriptive card of public animals 208 
 
 Correspondence book and documents file 209 
 
 Company council book 210 
 
 Property records 211 
 
 Individual equipment records 212 
 
 Five-year file section 213 
 
 Target record 214 
 
 Permanent file 215 
 
 Army Regulations, special regulations, etc 216 
 
 Blank forms 217 
 
 Stationery 218 
 
 Packing 219 
 
 Company fund: 
 
 Record kept in company c ouncil book 87 
 
 Definition of 88 
 
 Meeting of company coimcil of administration 89 
 
INDEX. 129 
 
 Company fund— Continued. Paragraph No. 
 
 . tospectlons of account of 90 
 
 Authorized oxpcnditures 91 
 
 Instructions- 
 Expenditures for food to be made through quartermaster 92a 
 
 Entries of receipts and expenditures 926 
 
 Vouchers 92c 
 
 Changes and erasures 92d 
 
 Transfer of fimd— 
 
 When required 93a 
 
 Statement of condition of fund 936 
 
 Receipt for fund 93c 
 
 Form of letter when fund is deposited in bank 93(J 
 
 Bank statement 93/ 
 
 Action to be taken by receiving oflSccr when^fund is[not transferred as pre- 
 scribed 93j7 
 
 Deposited in bank 94 
 
 Property purchased from 95 
 
 {See also "Company council book.") 
 Company morning report: 
 
 Basis of other records 7 
 
 Forms for 8,148 
 
 By whom prepared and to whom submitted 9 
 
 Headquarters company, by whom prepared 10 
 
 Morning report day 11 
 
 Attached and casual officers and enlisted men, how accounted for 12 
 
 Name and grade 13 
 
 Remarks on ■. 14 
 
 Authentication 15 
 
 5<> ■ Model sections 16 
 
 Rations 16,17 
 
 Station or location 18 
 
 Record of events ?^:WJ:Vi:l}I.:X^d.y:]^J^.. 19 
 
 Additional sheets ...1:.'.....'......V.'... 20 
 
 Use of indelible pencil and red ink 21 
 
 Filing 22,2056,215a (2) 
 
 Company orders: 
 
 Contents 97 
 
 Detached companies 98 
 
 Form of 99 
 
 Filing '.-:.... ..i... 100,215a (3) 
 
 Company records: 
 
 Prescribed methods only to be used la 
 
 Inspection of 16 
 
 List of 5 
 
 Individual, list of 6 
 
 Company return: 
 
 Form number 37,137 
 
 Prepared by 37a 
 
 Not prepared by companies serving at regimental headquarters 38 
 
 Detached companies 39 
 
 Detachments of stafi corps and departments allowed to regiments, etc 40 
 
 Attached and casual officers and enlisted men 41 
 
 White and colored troops 42 
 
 Special forms for use by staff corps and departments 43 
 
 Preparation of return 44 
 
 Effective strength 45 
 
 Alterations since last monthly return 48 
 
 Record of events 47 
 
 Disposl tion of copies 48 
 
 Filing 49,215a (2) 
 
 Company sick report. (S«e "Daily sick report.") 
 Confinement. (See "Arrest and confinement.") 
 Convictions by courts-martial: 
 
 Evidence of to accompany charges 159c 
 
 Copy of as shown by service record 159c 
 
 Notation on service record 159^ 
 
 130207—19 9 
 
ISO INDEX. 
 
 Paragraph No. 
 
 Coordination and application, purpose ofsectlonon 182 
 
 Correspondence book: 
 
 Form number 79, 166 
 
 Parts of 79 
 
 Entries In body o( book 80 
 
 Entries in Index 81 
 
 Filing and disposition 82,209 
 
 (See also " Document file.") 
 
 Council book. (,See "Company council book.") 
 
 Council of administration, company 89 
 
 Courts-martial, record of convictions by, entered on service record 159? 
 
 D. 
 
 Dally sick report: 
 
 Form number 23, 150 
 
 Use of 23a 
 
 Parts of 23b 
 
 Company officers' report 23c 
 
 Medical officers' report 23d 
 
 Line of duty, determination and entry of 24 
 
 Erasures on 25 
 
 Authentication 26 
 
 Filing 27,205,213 
 
 Death: 
 
 How noted on morning report 14p 
 
 Records and forms involved in case of 1836(19) 
 
 Discontinuance of allotment 169d 
 
 Preparation of records and reports in case of 196 
 
 Action to be taken by company commander In case of 195« 
 
 iSce also "Report of death," "Inventory of effects of deceased soldier," and " De- 
 ceased soldier.") 
 
 Deceased soldier, inventory of effects of. (See "Inventory of effects of deceased soldier.") 
 
 Deceased soldier, report of death of. (.See "Report of death.") 
 
 Decorations, foreign: 
 Notation of award- 
 On discharge certificate 157n 
 
 On service record 115 
 
 Deposit book, soldier's. (See " Soldier's deposit book.") 
 
 Deposit of company fund in bank 94 
 
 Deposits, advice of. (See "Advice of soldiers' deposits.") 
 
 Deposits of enlisted men: 
 
 Who may make 170a 
 
 Notice of intention to make 56 
 
 Entry on service record 58d, 170o(3) 
 
 Notation of, on inventory of effects of deceased soldier 1386 
 
 If not paid on final statement, action to be taken by soldier 1706(3) 
 
 Must be drawn by soldier when discharged or furloughed to reserve 170c(l) 
 
 Action in case of deserter 181/ 
 
 (See also "Soldier's deposit book.") 
 
 Descriptive card of public animals: 
 
 Form number 76, 143 
 
 Preparation and use of 76 
 
 Filing 77,204,208 
 
 Final disposition 78 
 
 Descriptive list of deserter: Form number 140 
 
 Deserter: 
 
 Descriptive list of, form number 140 
 
 Service record of 197e 
 
 Individual equipment record of 126 
 
 Pay card of 197d 
 
 Notification in case of deposits 197/ 
 
 Discontinuance of allotment of 169i 
 
 Property carried away by 142e, 160o 
 
 Return of to military control — 
 
 How noted on morning report 14 j 
 
 Procedure in case of 198 
 
 (See also "Desertion.") 
 
INDEX. Ul 
 
 Desertion: 
 
 Notation of— Paragraph No. 
 
 On morning rpport 14p, 1976(1) 
 
 On service record 1976(2) 
 
 Report of survey in case of property lost through 142e 
 
 Forms and records involved in case of 1836(21) 
 
 Procedure in case of 1976 
 
 (See also "Deserter.") 
 Desk, company field. (See "Company field desk.") 
 
 Detached company, term defined 3e 
 
 Detached service: 
 
 What constitutes 190o 
 
 How noted on morning report Hi 
 
 Forms and records involved in case of 1836(12), 1906 
 
 Service record of soldier 106 
 
 Extract from service record 119a 
 
 Individual equi pnient record of soldier 125 
 
 Articles of clothing and equipment retained by soldier 66, 122, 176/ 
 
 Disability, certificate of, for discharge. (See "Certificate of disability for discharge.") 
 Discharge, certilicate of disability for. (See "Certificate of disability for discharge.") 
 Discharge certificates: 
 
 Form numbers 157/ 
 
 To be signed by field officer of regiment or other organization or by commanding 
 
 officer 157a 
 
 Signature of company commander 157a(3) 
 
 Notation on in case cf constructive delivery of 1576 
 
 Of enlisted man in confinement 157c 
 
 Notation on when soldier is discharged — 
 
 Prior to expiration of service 1.07^(1) 
 
 On account of misconduct or physical unfitness for service 157(i(2) 
 
 On surgeon's certificate of disability 157<i(3) 
 
 By reason of expiration of term of service 157(f(4) 
 
 Not given to retired enlisted men 157« 
 
 Blank forms to be kept in personal custody of company commander 157/(1) 
 
 Used for discharge of enlisted men only 157/(2) 
 
 Classes of 157g 
 
 Honorable, when used 157j(l) 
 
 Dishonorable, when used 157^(2) 
 
 Discharge, when used 157^(3), 181/ (1) 
 
 Not made in duplicate 157/i(l) 
 
 Certificate of service in lieu of lost 157ft(l) 
 
 Must not be forwarded to War Department in correspondence 157ft(2) 
 
 Preparation cf in manuscript 157t(l) 
 
 Data on must be filled in in longhand 157i(2) 
 
 Character given soldier on — 
 
 Noted on service record 157j(l) 
 
 Discretionarj' with company commander 157j(2) 
 
 To be noted on by company commander 157j(3) 
 
 Notation on, when soldier is retained in service — 
 
 Under A. W. 107 157fc(l) 
 
 For the convenience of Governro.ent 157fc(2) 
 
 Explanatoi-y notation to be made imder " Remarks" 1571:(3) 
 
 Notation on, of amounts paid on final statements 1571 
 
 Notation on, in case of soldier fitted for commission in Volunteers 157n» 
 
 Notation on, of decorations , medals, and citations 157n 
 
 (See also " Discharge of enlisted men.") 
 Discharge, notification of. (See " Notification of discharge.") 
 Discharge of enlisted man: 
 
 How noted on morning report 14<j 
 
 Disposition of service record 108o 
 
 List of forms and records involved in case of 1836(17) 
 
 When effective 1 576 
 
 Awaiting trial or sentence 157c(l) 
 
 Prior to expiration of term of service 157(J 
 
 Character given on 157^ 
 
 List of men with date to be discharged 194o 
 
 How noted on duty roster 3l6,194e 
 
 Procedure in closing individual records and preparing discharge papers.. ir... -.-.;. i- -IMd 
 (See also "Discharge certificate.") 
 
JL88 INDEX. 
 
 Paragraph No. 
 
 Discharge of officer, how noted on morning report 147i 
 
 Discontinuance of allotmants. {See "Allotments of enlisted men, discontinuance of.") 
 
 Dishonorable discharge. (See " Discharge of enlisted men.") 
 
 Dismissal of officer, how noted on morning report 14n 
 
 Document file: 
 
 Purpose and contents of S3 
 
 Filing papers in 84 
 
 Elimination of obsolete items in 85, 2096 
 
 Filing and disposition of 86, 209a 
 
 (See also " Correspondence book.") 
 
 Duty, line of. (See "Line of duty.") 
 
 Duty roster: 
 
 Form number 28, 151 
 
 Definition of 28a 
 
 Duty of company commander with regard to 286 
 
 Parts of 28c 
 
 Roster for guard duty 29 
 
 Roster for other duties 30 
 
 Preparation and amendment of 31 
 
 Abbreviations for 31c 
 
 Exceptions to instructions for keeping of 32 
 
 Filing of 33,205 
 
 Model of 34 
 
 E. 
 
 Effective strength, how reported on company return 45 
 
 Effects, inventory of, of deceased soldier. (See "Inventory of effects of deceased 
 soldier.") 
 
 Emergency ration, issue of 174/ 
 
 Enamel ware, purchase of, from company fund 91» 
 
 Enemy aliens, allotments to 168c 
 
 Enlisted men: 
 
 Discharge and furlough to reserve of, how noted on morning report l4o 
 
 Death, retirement, and desertion of, how noted on morning report 14p 
 
 Attached to company, how accounted for — 
 
 On company morning report 12 
 
 On company return 41 
 
 Attached to company for pistol practice 1456(2) 
 
 Attached to company for rifle practice 1446(2) 
 
 Of staff corps and departments, record card of 161 
 
 Report of death of 154 
 
 Furlough of 139,191 
 
 Retirement of 196 
 
 Equipment: 
 
 Field and garrison 61 
 
 Replenishment of 64 
 
 Articles of, turned in as surplus 65 
 
 Articles of, retained by a soldier when transferred or detached 66 
 
 Articles of, worn out or otherwise rendered imserviceable 66 
 
 Lost , damaged , or destroyed 68 
 
 Transfer of company 69 
 
 Of soldier admitted to hospital 188c 
 
 Of soldier absent without leave 192(J 
 
 (See also "Company equipment record" and "Individual equipment record.") 
 
 Equipment record , company. (See " Company equipment record.") 
 
 Equipment record, individual. (See " Individual equipment record.") 
 
 Events, record of. (See " Record of events.") 
 
 Evidence of previous convictions 159c and e 
 
 Expenditures from company fund. (See " Company fund.") 
 
 Extra duty: 
 
 Notation of, on morning report 14/ 
 
 Definition of 187a 
 
 Detail of noncommissioned officer on 1876 
 
 Pay- 
 Limitations on, on foreign service 1 876 
 
 Cobblers, cooks, mess attendants, and tailors 1876 
 
 (See also " Special duty.") 
 
INDEX. 188 
 
 Extract from service record: Paragraph No. 
 
 Form number 119, 136 
 
 Function of llGa 
 
 Preparation of 114, 119 
 
 Filing 120,2156 
 
 P. 
 
 Field desk. (See "Company field desk.") 
 
 Field equipment. (See "Equipment.") 
 
 Field ration. Issue of 17if 
 
 Field return, form number ^- •••'•• 134 
 
 File, document. (See "Document file.") '' 
 
 Pile, five-year. (See "Five-year file.") 
 
 File, i)ermanent. (See " Permanent file.") 
 
 Filing company records, method of: 
 
 Blank forms 217c 
 
 Company council book 96 
 
 Company orders 100 
 
 Company return 49 
 
 Correspondence book 82 
 
 Descriptive card of public animals 77 
 
 Document file 86 
 
 Duty roster 33 
 
 Extract from service record ; 1186, 1206, 203 
 
 Icdl^ddual equipment record 130 
 
 Morning report 22 
 
 Pistol and rifle practice 102, 214 
 
 Property loan record 70 
 
 Receiving report 175c 
 
 Record of clothing Issues 75 
 
 Requisition for equipment 173d 
 
 Service record 1 18o 
 
 Sick report 27 
 
 S mall-arms firing record 102 
 
 Vouchers, company fund 92, 98 
 
 PUIpIno ration, Issue of 174« 
 
 Final statement: 
 
 Form number of 181 
 
 To whom issued 181o 
 
 When not issued 1816 
 
 Preparation and certification of 181c 
 
 Source of date entered on 181d 
 
 Priority of stoppages on 181e 
 
 Entries under " Remarks " 181/ 
 
 Notation on, in case of retention in service under 107tL A. W 181^ 
 
 Preparation, In case of— 
 
 Soldier not paid since return from desertion , 181ft(l) 
 
 Retirement of soldier 181h(2) 
 
 Deceased soldier 181ft(3) 
 
 Soldier's deposit book in connection with 181» 
 
 Transfer of 18lj 
 
 May be cashed from comi)any fund 181fc 
 
 Firing: 
 
 Record of small arms. (See "Record of small-arms firing.") 
 Record of known-distance rifle. (See "Record of known-distance rifle firing (Indi- 
 vidual).") 
 Record of pistol. (See "Record of pistol firing (individual).") 
 Record of known distance, special course A. (See "Record of known-distance rifle 
 
 firing (individual), special course A.") 
 Score card for. (See "Score card known-distance rifle practice, special course C") 
 Report of rifle. (See "Report of mdivldual classification in rifle practice.") 
 Report of pistol. (See "Report of individual classification in pistol practice.") 
 Report of rifle; special course A. (See "Report of individual classification of firing 
 
 under special course A.") 
 Record of instruction combat. (See " Record of small-arms firing.") 
 Record of combat. (See " Record of small-arms firing.") 
 Record of proficiency test. (See " Record of small-arms firing, ' ') 
 
184 INDEX. 
 
 Five-year file: Paragraph No. 
 
 Use prescribed 3, 201 
 
 Wliere kept 201& 
 
 Dl\'i3ion card for 213o 
 
 First year card of 2136 
 
 Rotation of cards in '. 213c 
 
 Foreign decorations. (See "Decorations, foreign.") 
 
 Fund, company. (See "Company fund.") 
 
 Furlough: 
 
 Form number 139 
 
 .. , Limits prescribed to be stated on 139i( 
 
 " Authority under which granted to be stated on 139c 
 
 Facts shown under "memorandum" on iZQd 
 
 Granted to soldiers serving beyond continental limits of United States 139« 
 
 Soldier on, reporting at station other than liis own 139/ 
 
 Forms and records involved in case of 1836(14) 
 
 Notation of, on company and individual records 1916 
 
 I „ Action by company commander before forwarding for approval lOld 
 
 Facts concerning, of which soidier will be apprised befoie departure on I9le 
 
 Commutation of rations incident to 191/ 
 
 Loss of 191^ 
 
 Furlough to reserve: 
 
 Certificate of. (See "Certificate of furlough to reserve.") 
 
 When cfTective 1556 
 
 Forms and records involved in case of 1836fl8) 
 
 Report of. {See "Report of furlough to reserve.") 
 
 Discontmuance of allotment of soldier in ease of 169d 
 
 Procedure in closing individual records and preparing furlough papers 194<i 
 
 (See also "Certificate of furlough to reserve" and "Report of furlough to reserve.") 
 
 Q. 
 Gains by transfer and assignment: 
 
 Forms and records involved in case of 1836 (3) and (4), 185a, 1856 
 
 Action of company commander on receipt of service record in case of 185c 
 
 Garrison equipment. (See "Equipment.") 
 
 Garrison ration, Issue of 174e 
 
 Glassware broken in service, dropped from property loan record 67c, I76d 
 
 Grade: 
 
 How indicated in " Remarks " on morning report 136 
 
 All changes of, to be noted on morning report 146 
 
 Change of— 
 
 How effected in the company 1845 
 
 Forms and records involved in case of 1836 (1) and (2), 184c 
 
 Recommendations for appointment, promotion, and reduction of noncommis- 
 sioned olBcers 1846 
 
 Guard duty, roster for. (See " Duty roster.") 
 
 H. 
 
 Headquarters company morning report: 
 
 Form nmnber ,i>^\,,.. ,.',,. 149 
 
 By whom prepared 10 
 
 Attached officers and enlisted men, how accounted for on 12 
 
 (See also "Company morning report.'') 
 Hospital: 
 
 Clothing and equipment of soldier admitted to 188c 
 
 Individual equipment record of soldier admitted to 125<J, 188c, 188(4 
 
 Service record of soldier admitted to 188d 
 
 (See also "Daily sick report" and "Sickness.") 
 
 Indelible pencil, use of, in preparing morning report , 
 
 Index of correspondence book. (See "Correspondence book.") 
 
 Individual classification In firing under special course A, report of. (See "Report of 
 classification in firing under special course A.") 
 
 Individual classification in pistol practice, report of. (See "Report of individual 
 classification in pistol practice.") 
 
 Individual classification in rifle practice, report of. (See "Report of individual classi- 
 fication In rifle practice.") 
 
INDEX. 136 
 
 Individual clothing slip: Paragraph No. 
 
 Form number 72, 171 
 
 Use of 72, 73, 74 
 
 Filing and disposition 76 
 
 Individual equipment record: 
 
 Form number 121, 163 
 
 Class of property entered on 121 
 
 Entries on, for property issued 616, 64c, 122o 
 
 Entries on, for property turned in 1226 
 
 Entries on, in case of lost or damaged property 123 
 
 Transfer of record from old to new form 124 
 
 Completion and disposition of, in case of— 
 
 Transfer or detachment 125 
 
 Desertion 126 
 
 Honorable discharge, furlough to reserve, or retirement 127 
 
 Death 128 
 
 Discharge other than honorable 129 
 
 Filing 130,212 
 
 Individual issue of clothing. (See "Clothing, Issue of.") 
 
 Individual record of known-distance rifle practice. (See "Record of known-distance 
 rifle practice (individual).") 
 
 Individual record of known-distance rifle practice (individual), special course A. (See 
 "Record of known-distance rifle firing (individual), special course A.") 
 
 Individual record of pistol practice. (See "Record of pistol practice (individual).") 
 
 Individual records, list of 6 
 
 Indorsements on service record. (See "Service record.") 
 
 Ink, red, use of, on morning report 12, 21 
 
 Insane soldier, certificate of disability in case of 133? 
 
 Inspection: 
 
 Of company records 16 
 
 Report. (See "Inventory and inspection report.") 
 
 Of company fiind account 90 
 
 Of public property. (See "Inventory and inspection report.") 
 
 Instruction combat practice, record of 101c 
 
 Insurance, war risk, change or discontinuance of 116 
 
 Intoxicating liquors, purchase of, from company fund not authorized 91e 
 
 Inventory and inspection leport: 
 
 Formnvunber 178 
 
 Instructions for preparation and use of 178 
 
 As vouchers to property loan record 67, 142, 178/ 
 
 Inventory of eCects: 
 
 Form number 138 
 
 Duty of company commander to secure effects 138a 
 
 Preparation and disposition of 138a, 138(2 
 
 Notation on, of deposits 1386 
 
 Public property, not to be included in 138c 
 
 Issue of clothing. (See " Clothing, issue of.") 
 
 K. 
 
 Known distance rifle firing. Individual record of. (See "Record of known-distance 
 
 rifle firing (individual).") 
 Known-distance rifle firing under special course A, record of. (See " Report of known- 
 distance rifle firing (individual), special course A.") 
 Known-distance rifle practice, report of classification in. (See " Report of individual 
 classification in rifle practice.") 
 
 L. 
 Leave of absence: 
 
 How noted on morning report 14 
 
 Transfer of company fund before departure of company commander on 93o 
 
 Records involved in case of 1S36 (13), 191o 
 
 Line of duty , determination and entry of, on daily sick report 24 
 
 Liquors, intoxicating, purchase of from company fund prohibited 91c 
 
 List of company, purpose of 194o 
 
 Live file, use of " Reminder " as 205e 
 
 Loan record. (See " Property loan record.") 
 
 Location or station, how noted on morning report 18 
 
 Loose-leaf binder, individual record filed in , 212 
 
18« INDEX. 
 
 M. Paragraph No. 
 
 Mess sergeant, extra pay to 91/ 
 
 Method of filing company records. (See "Filing of company records, method of.") 
 
 Miscellaneous record tray: 
 
 Contents of 204 
 
 Document file and correspondence book filed 20fl 
 
 Company council book filed in 210 
 
 Missing in action: 
 
 IIow noted on morning report 141 
 
 Forms and records Involved in case of 1836 (16) 
 
 Disposition of individual records and effects of 193 
 
 Model duty roster 34 
 
 Model sections of company morning report 7, 16, 19 
 
 Money, loan of, from company fund 91^ 
 
 Monthly return. (See "Company return.") 
 
 Morning report day 11 
 
 Morning report. (See "Company morning report.") 
 
 N. 
 
 Name, how shown on morning report 13o 
 
 Noncommissioned officer: 
 
 Appointment, promotion, and reduction 184 
 
 (See olso "Grade.") 
 
 Warrant, form number 141 
 
 Notification of discharge, instructions for preparation of 132 
 
 O. 
 
 Obsolete items, elimination of, from document file 85,209 
 
 Officers, commissioned: 
 
 Kesignation, discharge, or dismissal of, how noted on morning report 14fi 
 
 Death, retirement, or desertion of, how noted on morning report 14p 
 
 Attached to company, how accounted for — 
 
 On morning report 12 
 
 On company return 41 
 
 Attached to company for target practice, record of 1446, 145B 
 
 Report of death of 154 
 
 Leave of absence of 191 
 
 Officers, noncommissioned. (See " Noncommissioned officer.") 
 
 Orders, company. (See "Company orders.") 
 
 P. 
 
 Pay card: 
 
 Form number 164 
 
 To accompany service record of soldier upon separation of soldier from active 
 service '. 1086 
 
 Pay, extra duty. (See "Extra duty.") 
 
 PajTnent of company: 
 
 Company collections made on 67 
 
 Procedure after 58 
 
 By express 59 
 
 (See also "Pay rolls.") 
 
 Pay rolls: 
 
 Form number 179,180 
 
 Instruction for preparation of, where found SO 
 
 Preparation of, by personnel adjutant 61 
 
 Of separate and detached companies— 
 
 By whom prepared 52 
 
 Procedure when company is detached 63 
 
 Procedure when company rejoins regiment or station 64 
 
 Signing and extension of 65 
 
 (See also " Payment of company.") 
 
 Permanent file: 
 
 Use prescribed 3,200,201 
 
 Consists of 215a 
 
 Transfer of records to 2156,216c 
 
 Pistol firing: 
 
 Record of. (See "Record of pistol firing (individual).") 
 
 Report of. (See "Report of individual classification in pistol practice.") 
 
 Pool table, payment of attendant for 91d 
 
INDEX. 187 
 
 -, _, Paragraph No. 
 
 Previous convictions, evidence of 159 
 
 Proflciency test, record of lOlc 
 
 Promotion of noncommissioned officer Ig4 
 
 Property: 
 
 Public. {See "Public property.") 
 
 Purchased from company fund, record of gyj, 95 
 
 Property loan record: 
 
 Form number 62^ 177 
 
 Name and location of company, how shown on 63a 
 
 Property listed on 636 64 
 
 Transactions recorded on fl3g 53^ 
 
 Entrieson— 
 
 For property turned in :..i.i. 66 
 
 Articles retained by soldier when transferred or detached 68 
 
 Equipment worn out or othcnvise rendered unserviceable 67 
 
 Property lost, damaged, or destroyed 68 
 
 Action required with regard to, upon transfer of company equipment 69 
 
 Filing of !."*70,211 
 
 • Audit and disposition of yj 
 
 Public animals, descriptive card of. 'See " Descriptive card of public animals.") 
 Public property: 
 
 Lost, damaged, or destroyed— 
 
 Notation of, on individual equipment record 123 
 
 Report of survey on 142 
 
 Through fault or neglect of an officer or enlisted man 160 
 
 Inspection of, with view to condemnation 178 
 
 Not to be Included on inventoiy of effects of deceased soldier 13gc 
 
 "p 
 
 Ration: 
 
 Definition of 17a, 174a 
 
 Components and substitutive equivalents of 174;; 
 
 (See also "Rations" and "Ration returns.") 
 
 Ration account on morning report 15 17 
 
 Ration returns: 
 
 Form nimiber I74 
 
 Notation on, of net number of rations and net commutation due m 
 
 Preparation of 174^ 
 
 {See also "Ration" and "Rations.") 
 
 Rations: 
 
 Strength for, noted on morning report ration account 17 
 
 Classes of 1745 
 
 Components and substitutive equivalents of 174e 
 
 Extra issues 174^ 
 
 Issue of garrison, travel, and Filipino 174e 
 
 Issue of field, reserve, and emergency I74/ 
 
 Commutation of, incident to furlough igjy 
 
 {See alio "Ration" and "Ration returns.") 
 
 Receiving report: 
 
 Form number I75 
 
 Instructions given relate only to use of, in the company 175a 
 
 Use of, when property is returned or turned in for salvage 65,1756,176* 
 
 Use of, when company equipment is transferred 69 17Se 
 
 Record card ofenlistedmen ofstaff corps or department 161 
 
 Record, company equipment. {See "Company equipment record.") 
 
 Record, individual equipment. {See " Individual equipment record.") 
 
 Record of clothing issues. {See "Clothing, issue of.") 
 
 Record of company proficiency test lOic 
 
 Record of events: 
 
 On morning report ig 
 
 On company return 47 
 
 Record of known-distance rifle firing (individual): 
 
 Form number Jj^'J^Jiii'^ 144 
 
 Instruction for preparation of. 144a 
 
 Disposition of , of officers and enlisted men attached to company 1446 
 
 {See also "Record of small-arms firing.") 
 
 Record of known-distance rifle firing (individual), special course A 163 
 
138 INDEX. 
 
 Record of pistol firing (individual): Paragraph No. 
 
 Form number 146 
 
 Instruction for preparation of 145o 
 
 Disposition of, of oflQcers and enlisted men attached to company 1456 
 
 (See also " Record of small-arms firing.") 
 
 Record of small-arms firing: 
 
 Components of 101 
 
 Filing and disposition of 102,213,214 
 
 Record, property loan. {See " Property loan record.") 
 
 Record, service. (See "Service record.") 
 
 Records, company. (See "Company records.") 
 
 Records, Individ ual, list of 6 
 
 Red ink, use of 12,21 
 
 Reduction of noncommissioned officer 1846 
 
 Remarks on morning report 14 
 
 Reminder, company field desk: 
 
 Contents of 205 
 
 Rotation of date cards In 205o 
 
 Setting up the 2056 
 
 Blank forms filed In 205c 
 
 Slips for, preparation of 205(J 
 
 Use of as a live file 205< 
 
 Report of change 35 
 
 Report of death: 
 
 Form number 154 
 
 Preparation and disposition of 154o, 1956 
 
 In case deceased is absent from proper organization or command 1546 
 
 Carbon copies of 1 64c 
 
 Report of furlough to reserve: 
 
 Form number 168 
 
 "When prepared 158a 
 
 Disposition of 1586 
 
 Report of individual classification in pistol practice 147 
 
 Report of individual classification in rifle practice 146 
 
 Report of individual classification of firing under special coiirse A 152 
 
 Report of survey: 
 
 Form number 143 
 
 Used for all classes of property 142o 
 
 For property damaged, deteriorated, or lost except in transit 1426 
 
 Action to be taken in case of property damaged, lost, or stolen while in transit 142c 
 
 Classes of unserviceable property 142d 
 
 In case of deserters 142« 
 
 Detailed instructions for preparation of 142/, li2g 
 
 Disposition of copies of 142J» 
 
 Requisition: 
 
 Form number 173 
 
 Instructions given relate to use of in company 173a 
 
 Preparation of 64,67,173,176d 
 
 Reserve, furlough to. (See "Furlough to reserve"; see also "Certificate of furlough to 
 reserve," and "Report of furlough to reserve.") 
 
 Resignation of officer, how noted on morning report Hn 
 
 Retirement: 
 
 Of enlisted men — 
 
 How noted on morning report 14p 
 
 Form for application for 156 
 
 Preparation and disposition of appUcation for 198 
 
 Action to be taken upon receipt of order for 196d, 196e, 196/ 
 
 Discontinuance of allotment in case of 169d 
 
 Of oflBcer, how noted on morning report 14p 
 
 Return, company. (See "Company return.") 
 
 Return, ration. (Sec "Ration return.") 
 
 Roster: 
 
 Duty. (See "Duty roster.") 
 
 Of troops 36 
 
 e, property turned in for 676,176« 
 
 Score card, known-distance rifle practice, special courseC 162 
 
INDEX. 1«8 
 
 Separate company: Paragraph No. 
 
 Termdoflned 26 
 
 Roster of troops of 366 
 
 Service medals, Issue of noted on service record 115 
 
 Service record: 
 
 Action to be taken by company commander upon receipt of .j:.ji.*ii; 185c 
 
 Additional space for entries on 113 
 
 Changes in entries on Ill 
 
 Disposition of, in case of — 
 
 Discharge 108a (1) 
 
 Furlough to reserve 108a (2), 155fc 
 
 Death 108a (3) 
 
 Retirement 108a (4) 
 
 Desertion 108a (5), 197< 
 
 Dishonorable discharge the execution of which is suspended 108a (6) 
 
 Extract from. (See " Extract from service record.") 
 
 Filing of 118a 
 
 Formnimiber 135 
 
 Forwarding to first station 104 
 
 Indorsements on, data to be included in 107 
 
 Initialing entries on 113 
 
 Notation on— 
 
 Of allotment 1C8/ 
 
 Of discontinuance of allotment 169c 
 
 Of deposits 170a 
 
 Of soldier transferred or detached 106, lS8d 
 
 Old form, instructions governing use of 117 
 
 Opening of 103 
 
 Procedure in case of lost 110 
 
 Temporary 109 
 
 Transcribing target record to 102c, 153cZ, lC2c 
 
 Transmission of to company 105 
 
 Shipping ticket: 
 
 Form number 176 
 
 Instructions for, relate only to use of in company 176a 
 
 Use of— 
 
 In issue of equipment 64a, 1766, 176c 
 
 In dropping china and glassware 176d 
 
 In case of soldier transferred or detached 176/ 
 
 Issue of clothing 73,74,75 
 
 Sickness: 
 
 Notation of, on morning report lig 
 
 Forms and records involved in case of 1836 (7) 
 
 Notation of, on service record 1886 
 
 Clothing and equipment of soldier admitted to hospital 188c 
 
 Service record of soldier absent 188d 
 
 (See also "Daily sick report" and "Line of duty.") 
 Sick report, (See " Daily sick report. ") 
 
 Small-arms firing, record of. (See " Record of small-arms firing. ") 
 Soldier's deposit book: 
 
 Form number 170 
 
 Contents of 170o(2) 
 
 Transfer, pledge, or sale of, prohibited 170a(4) 
 
 Presented to quartermaster with final statement 1706(1 ) 
 
 Aflidavitincaseoflossof 1706(2), 194d(6) 
 
 Disposition of, if found among eHocts of deceased soldier 170c(2) 
 
 (See also " Deposits of enlisted men.") 
 Special course A: 
 
 Report of individual classification of firing under 152 
 
 Record of known-distance rifle flriog (individual) 153 
 
 Special course C; score card known-distance rifle practice 162 
 
 Special duty: 
 
 Notation of, on morning report 14/ 
 
 Forms and records involved In case of 1836(6), 187 
 
140 INDEX. 
 
 Statement of charges: Paragraph No. 
 
 Form number 160 
 
 For property lost, damaged, or destroyed 68, 160a 
 
 Instructions for preparation of ICOW, 160c 
 
 Notation of amounts on pay card and pay roll I60d 
 
 As vouchers to property loan record 160/ 
 
 Stationery, supply of, carried in company field desk 218 
 
 Stoppage, part collection of 60 
 
 Strength for rations, notation of, on morning report ration account 17 
 
 Survey, report of. (See "Report of survey.") 
 
 T. 
 
 Table of basic allowances 63, 122 
 
 Target record. (See " Record of small-arms firing. ") 
 
 Temporary service record 109 
 
 Time lost to be made good under 107th A. W.: 
 
 Absence without leave and desertion 192c 
 
 (Confinement 1896 
 
 Sickness 246,1886 
 
 Transfer of enlisted men: 
 
 Notation of on morning report I'lfi 
 
 Forms and records involved in case of 1836(3), 1836(5) 
 
 Articles retained by soldier 1707,66 
 
 Service record in case of 106 
 
 Individual equipment record in case of 125 
 
 Gains by 185 
 
 Loss by 186 
 
 Travel ration, issue of 1 "4 « 
 
 Trays for company field desk: Service record and miscellaneous record 1996, 203, 204 
 
 U. 
 
 United States Volunteers, notation that soldier is fitted for commission in, on: 
 
 Certificate of furlough to reserve 155^ 
 
 Discharge certificate 157m 
 
 V. 
 
 Volunteers. {See "United States Volunteers.") 
 
 Vouchers: 
 
 Company fund 92, 96 
 
 Property loan record 62 
 
 W. 
 
 War diary 165 
 
 Warrant, noncommissioned officers 141 
 
 Y. 
 
 Year cards, rotation of, in five-year file 213c 
 
 Z. 
 
 Zone finance officer, Washington, D. C, notification from, of discontinuance of allot- 
 ment 169c 
 
 o 
 
V 
 
 V