Manual of military cooking / prepared at the Army School of Cookery.

Date:
1910
Catalogue details

Licence: In copyright

Credit: Manual of military cooking / prepared at the Army School of Cookery. Source: Wellcome Collection.

Provider: This material has been provided by The University of Glasgow Library. The original may be consulted at The University of Glasgow Library.

    264/436 (page 54)
    Audit of Accounts. Credit. A.O. 106^ 1911 A.O. 113 1912 Debit balance. Over- drawals to be paid for, Stock- taking. A.O. 236 1912 to them. The value of the number of rations admissible and of the forage actually drawn at each temporary station will be calculated at the contract rates current at such station. 178. The account on A.F. F 718, accompanied by the necessary supporting vouchers, will be rendered by the O.C. the unit or the head of staff or department, direct to the local auditor for audit (or to the War Office where there is no local auditor). Any question raised on audit as to the correctness of the number of animals, &c., shown in the account should he addressed to the officer rendering the form, and not to the officer i/c suppHes. 179. The running account may be in credit during any month in the year, except on a unit leaving the United Kingdom or a jcommand abroad and taking its horses with it, when the credit will revert to the public, and any stock in hand will be surrendered and taken on charge by the supply officer. Cash credits as well as stock in hand and debits within the Umit of 2 per cent, (see para. .180) will remain with the horses when units move without their horses on change of station. In the case of remount depots and companies and station veterinary hospitals, the accumulated credit of the account will lapse on the 31st March in each year, Iand the vahie of the stock in hand on 31st March will be shown on the debit side in the April account. Under no circumstances will an O.C. be permitted to draw the money value of his credit, nor will it be available for the purchase of articles other than forage and bedding for horses. 180. No debit balance will be allowed to a greater extent than 2 per cent, of the cash value of the forage a unit is entitled to for any one month, unless such excess is covered by actual stock in hand, which should be certified by the CO. on A.F. F 718. No debt at all will be allowed in the running account on 31st March, or on closing an account, unless it is covered by stock iu hand. 181. At the end of ea,ch month Os.C. wiU remit to the paymaster, the value, at current contract rates, of any overdrawals not covered by stock in hand, in excess of the authorized hmit, the receipt of the paymaster, showing in what cash account credit for the amount will be found, being put up with the forage account (A.F. F 718). 182. The actual stock of forage in possession of each accounting unit at the end of March in each year will be ascertained and sho'mi on A.F. F 718 for that month. The stock in hand will also be shown on A.F. F 718 for any other month at the end of which the I running account is in debt.