BEAT) OF “P ” BRANCHA.F.O. 5109/42

FOR O FF IC IA L USE ONLY

Not to be communicated to anyone outside H .M . Service

ADMIRALTY FLEET ORDERNAVAL ARMAMENT STORES ACCOUNTING AT

R.N. AIR STATIONS

A d m ir a lt y , S.W.l,15th October, 1942.

The following Order having been approved by My Lords Commissioners of the Admiralty is hereby promulgated for information and guidance and necessary action.

To Commanders - in - Chief, Flag Officers, Senior Naval Officers, Captains and Commanding Officers of H .M . Aircraft Carriers, and other H.M. Ships carrying Aircraft— attached Squadrons— R .N . A ir Stations and Sections, H. M . S. “ Excellent ” and “ Daedalus I I , ” Officers in Charge of Naval Arma­ment and Torpedo Depots and of Armament Supply.

NOTE :—The scale of distribution is shown in the revised Admiralty Fleet Order Volume Instructions—A.F.O. 4544/41, paragraph 10.

Head of “P” Branch

By Command of their Lordships,

Distribution Limited.

(A.F.O. 3338/40.)

(61170)

5109 2v. -

5109.— Naval Armament Stores Accounting at R.N. Air Stations(A.S. 5576/40.— 15.10.1942.)

With the exception, of items on airframe inventory or squadron charge, all naval armament stores for Naval Air Service are to be held on charge in the ledgers o f :—

(а) R.N. Armament Depots ;(б) R.N. Air Stations ; or(c) H.M. Ships (naval armament or torpedo ledger).

R.N. A i r S ta t io n s -

G e n e r a l

2. Naval armament stores dealt with at R.N. Air Stations comprise, in general, the following

(а) Machine guns (exclusive of synchronising gear), also spare parts, toolsand implements special thereto.

(б) Small arms and accoutrements.(c) Signal pistols.(d) Respirators.(e) Ammunition, including bombs, pyrotechnics, etc.(/) Torpedoes and associated stores (non-explosive).(g) Torpedo explosive stores.(h) Other stores normally provided out of Vote 9 Navy Estimates.

3. Naval armament stores are, in general, supplied to R.N. Air Stations for :—(а) Completing aircraft equipment.(б) Issues to aircraft squadrons.(c) Semi-perm anent use on th e station .(d) Exchange for defective components, etc.(e) Expenditure in practice, etc.(/) Training.

4. (a) On all demands, vouchers, etc., the full descriptions of the items are to be shown, together with the relevant R.A.F. section reference numbers or N.A. part numbers, where applicable.

(6) Where torpedo facilities exist at R.N. Air Stations the torpedo and associated store account is to be administered by the Torpedo Officer of the station. The account is to be kept in torpedo ledgers, Forms S. 1423a and S.1423f.

(c) Where no torpedo facilities exist at R.N. Air Stations, all naval armament stores are to be held on charge in ledger (Form 0.371).

D e m a n d s f o r St o r e s

5. Demands for stores (other than those referred to in 2 (/)) are to be forwarded to (S) A.S.O., R.N. Armament Depot, on Form S.1403.

6. Demands for stores referred to in 2 (/) are to be forwarded to the T.E.O., R.N. Torpedo Depot, on Form S.314.

7. Demands are to be prepared in triplicate, the original and duplicate copies forwarded to the supplying depot and the triplicate copy retained.

8. I f a demand has been only partially met and the balance required has not been received within a reasonable time, hastening action should be taken with the depot concerned.

R e c e ip t o r Sto r e s

9. Stores received will be accompanied by voucher Form S.1401 in duplicate.10. The descriptions and quantities received are to be carefully checked with

those shown on the voucher.11. Particulars of the voucher are then to be entered in the register (Form 0.62)

and the requisite serial number assigned.12. This serial number is to be entered in the space provided at the top right

hand comer of both copies of the voucher.13. I f the quantities received are correct, the original copy of the voucher is

to be signed and returned to the depot as a receipt.14. The duplicate copy of the voucher is then to be posted in the ledger, the

left hand column of the voucher completed and the form filed in guard book S. 128 (or S.129).

3 5109I s su e o f St o r e s

Issues to complete Airframe Equipment15. The selected Naval Air Station is responsible for completing naval aircraft,

prior to embarkation, with initial equipment to full operational scale as prescribed in the appropriate standard checking list or, if this is not held, in the appropriate Schedule of Airframe Equipment (Appendix A), columns 7 and 9. On first allot­ment of aircraft from makers or from maintenance unit, the Director of Armament Supply will arrange for the supply of the necessary armament equipment, without demand, if not already fitted.

16. Stores issued for this purpose are to be vouchered on Forms S.1401 in triplicate.

17. The vouchers are to be registered (Form 0.61) and stamped “ For S. 125 or A.23 action ” and marked with the number of the aircraft.

18. A receipt on the original and triplicate copies is to be obtained from the squadron or flight receiving.

19. The vouchers are then to be sent to the Accountant Officer who is to take the necessary action on S.125 or A.23 and is to certify on the vouchers that this action has been taken.

20. The vouchers are then to be disposed of as follows :—Original retained by the Accountant Officer.Duplicate retained by the Squadron or Flight equipping the aircraft.Triplicate posted in the N.A. ledger and filed in guard book (S. 129).

21. A similar procedure is to be adopted to remove stores from an airframe inventory or Form A.23 and bring them on naval armament ledger charge, Form S.1401 being used.

I ssu e s o f M a in t e n a n c e o r R e a d y -u s e E q u ip m e n t t o A ir c r a f t Sq u a d r o n s

22. Naval armament stores supplied as maintenance or ready-use equipment to aircraft squadrons on the station are to be held on charge by the Squadron Commander concerned on Form S.1099 (prepared by the initial supplying station in duplicate). The original copy is to be passed from one accounting ship or station to the next when the squadron moves, and is to form an Armament Articles in Use ledger. The duplicate copy to be retained by the Squadron Commander as a Squadron Armament inventory.

23. A form S.1401 covering the items supplied is to be prepared in duplicate and registered in Form 0.61. The vouchers are to be marked “ Issued to Squadron No ”

24. A receipt by a responsible representative of the squadron is to be obtained on the original copy of the Form S.1401 which is to be posted in the ledger and then guarded.

25. The duplicate copy of the Form S.1401 is to be handed to the representative of the squadron for recording on Form S.1099.

26. When stores are returned by a squadron a return note S.1401, marked“ Returned by Squadron No.......... ” is to be rendered in duplicate and on receiptregistered in Form 0.62.

27. The original copy is to be posted in the ledger and then guarded.

28. The duplicate copy of the Form S.1401 is to be receipted and handed to the squadron representative for recording on Form S.1099.

29. The Forms S.1099 (Naval Armament) held by squadrons are to be main­tained (under the directions of the Squadron Commander) as semi-permanent auditable records and are to be suitably bound or otherwise protected. Supporting vouchers are to be similarly preserved. Entries are to be made in accordance with paragraphs 25 and 28.

30. Stores held on Forms S. 1099 are to be mustered (under the directions of the Squadron Commander) half-yearly (1st April and 1st October). (See also paragraphs 87-93.)

5109 4I s su e s o h L o a n f o r Se m i-p e r m a n e n t U se o n t h e St a t io n

31. The procedure detailed in paragraphs 22—30 is to be followed substituting “ Head of Department ” for “ Squadron Commander ” and “ Department ” for “ Squadron

32. A record of the stores issued on loan to each section is also to be maintained by the Station Naval Armament Accounting Officer either on Form S. 1099 or in book-form. Comparison between the station and section records of stores on loan is to be made half-yearly (1st April and 1st October).

I s su e s i n E x c h a n g e f o r D e f e c t iv e C o m p o n e n t s , e t c .

33. Issues are to be made on Forms S.1401 (marked “ not for Forms S.1099 ) and the “ Serviceable ” items written off charge in the ledger.

34. The defective, etc., components, if of more than scrap value are to be returned on Forms 8.1401 (marked “ not for Forms S.1099 ” ) and brought on charge in the ledger as “ repairable ” .

I s su e s f o r E x p e n d it u r e i n P r a c t ic e , e t c .

35. As transactions take place a record of issues, returns and expenditure of explosives and their non-explosive components is to be kept in the magazine loan book, specimen page as under :—

FULL NOMENCLATURE : CART. S.A. -303, Mk. V II .(ALL SERVICES).SECTION :......12C....... REF. No. :...... 72.......

Date

Receipts Drawn from StockQty.

Ret. to Stock

Expended

BalanceStock

N.A.Account­

ingOfficer’sInitials

LotNos.

From Qty. Qty.Signa­ture

Flight or Section Qty.

I.V .No.

6/7/4210/7/42

Wending P. H.

35.00050.000 4,500 It. Jones 784 Sq. Nil 4,500 A. 150 80,500 H. G.

36. At the end of each week the book is to be signed by the Naval Armament Accounting Officer and the net issues from stock posted direct into the ledger. Forms S. 1401 need not be made out for these transactions but an Issue Voucher No. should be taken up for each week’s transactions and recorded in the magazine loan book and in Form 0.61. “ Net issues for expenditure—week ending................

I s su e s t o H.M. Sh ip s , R.N.A. D e p o t s , R.N. T o r p e d o D e p o t s a n d o t h e r R.N. A ir St a t io n s

37. Voucher Form S.1401 is to be prepared in triplicate.38. Particulars of the voucher are to be entered in Register (Form 0.61) and

the requisite serial number assigned.39. This serial number is to be entered in the space provided at the top left

hand comer of all three copies of the voucher.40. The original and duplicate copies of the voucher are to be forwarded to

the consignee.41. The triplicate copy of the voucher is to be posted in the ledger, the left

hand column of the voucher completed and the form then filed in guard book (S.129).

42. The original copy of the voucher will be receipted and returned by the consignee and if this receipt is not obtained within a reasonable time hastening action is to be taken.

5 5109Sh a r e d St a t io n s

43. (a) At shared stations where a separate naval armament store is established, accounting for naval armament stores is to follow the procedure detailed herein for R.N. Air Stations.

(b) At other shared stations armament stores are to be demanded by the Commanding Officer of the Naval Air Squadron through the Royal Air Force Equipment Officer, who is to demand from the Director of Armament Supply, Admiralty. Any armament stores despatched from a Royal Naval Air Station to a squadron at a shared station should be vouchered to the Equipment Officer, who will issue to the squadron and who, in the case of permanent stores, will make the appropriate entries in the Form S.1099 (vide paragraphs 22-30).

. L e d g e r

44. The ledger (Form 0.371) is to be a permanent record of all naval armament stores received and issued.

The ledger sheets are to be arranged numerically by sections, under the official reference numbers shown in the R.A.F. vocabulary and schedules. The standard nomenclature is to be shown at the head of each sheet.

45. N.I.V. (not in vocabulary) itfems are to be arranged numerically under the unit N.I.V. reference numbers at the end of the sections to which by their nature the articles normally belong.

46. Every transaction recorded in the ledger is to be supported by the appro­priate voucher duly completed.

47. Stores are to be brought on charge as soon as they are received and ledger entries in respect of receipt are to bear the date on which the stores are actually received and passed into stock.

48. Stores are to be written off charge as soon as they are issued and the entry is to bear the date on which the responsibility for the stores issued passes from the issuing officer.

49. Ledger posting is not to be allowed to fall into arrear.50. All entries are to be made in ink.51. Erasures or overwritings are never to be made in any ledger. I f any

alteration is made it is to be done by striking through the original entry without making it illegible, inserting the correct entry above and initialling the correction. In all cases, however, where postings have been made subsequent to an erroneous entry the ledger is to be adjusted by certificate voucher.

52. Errors in ledger posting are to be adjusted as soon as they are discovered.53. Ledger entries are not to be ticked or altered with coloured ink or pencil;

black pencil may, however, be used for ticking.54. The accounting period is to be the financial year, i.e., from 1st April to

31st March following, but the ledger is to remain open indefinitely.55. On the 1st April completely filled sheets are to be removed to a separate

binder, so that the current ledger may contain only one sheet for each description of article. A fresh sheet inserted to take the place of a completed sheet is to be given the same number as that of the sheet replaced.

56. The ledger is not to be taken out of the office without special approval and then only in the charge of a responsible member of the staff.

57. Steps are to be taken to prevent access to the ledger when the office is closed.

V o u c h e r s

58. Vouchers in each series are to be numbered consecutively throughout the accounting period, and are to be filed in numerical order.

59. No erasure is to be made in any accounting document or in any voucher or register in support thereof. Necessary alterations are to be made in such a manner that the original entries are legible. Alterations are to be initialled by a responsible officer.

60. Should it be found necessary to cancel a voucher on which action has been taken, the word “ Cancelled ” together with the reason for cancellation is to be written across it in red ink, and the initials of the cancelling officer inserted.

5109 661. Cancelled vouchers are to be filed in sequence with other vouchers of the

same series.62. If, in exceptional cases, stores are received without vouchers or advice

notes, a certificate receipt voucher on Form S. 1401 is, if necessary, to be raised to bring them on charge. A copy of the voucher or advice note ultimately received is to be attached to the certificate voucher. Special hastening action is to be taken to ensure that the voucher or advice note is received within a reasonable time and verification made that it agrees with the certificate voucher.

63. Certificate receipt and issue vouchers are to be numbered in the same series as other receipt and issue vouchers.

64. Vouchers affecting loan account are to be marked “on loan” or “ from loan” as appropriate.

65. Care is to be taken to ensure that issue vouchers are despatched to con­signee so as, whenever possible, to reach him as soon as the stores.

66. The register of issue vouchers is to be watched to ensure that a copy of each voucher is returned within a reasonable time, properly receipted.

L o c a l St o c k t a k in g

67. Continuous Stocktaking.—By carrying out continuous stocktaking the Naval Armament Accounting Officer is, within each calendar year, to verify the stock of all stores held. The remain per ledger is to be verified and initialled and the date of stocktaking inserted.

68. Should there at any time be a doubt as to the accuracy of the ledger record of an individual item, stock is to be taken by the Naval Armament Accounting Officer.

69. A certificate that stocktaking of all stores has been completed during the previous twelve months is to be rendered to D.A.S. on the 1st January each year.

St o c k t a k in g o n Ch a n g e o r A c c o u n t in g O f f ic e r

70. A Naval Armament Accounting Officer on appointment is to satisfy himself by inspection of the records that the continuous stocktaking has been duly carried out in the past, and is to take the stock of such items as he may select. He is to forward to D.A.S. a certificate that he has done so, and (if it is the case) that he has no reason to doubt the general agreement of the stock with the ledger charge. This test stocktaking on the part of the incoming officer is not to be merely a perfunctory check.

71. Discrepancies.—Discrepancies discovered at local stocktaking are to be provisionally adjusted by certificate vouchers, and a return of these discrepancies rendered to D.A.S. on Form 0.47, quarterly (1st January, 1st April, 1st July, and 1st October) for approval of the adjustments made.

Co n v e y a n c e o f St o k e s b y R a il

72. Consignment notes Forms D.80 are to be used for consignments by rail where the cost of carriage is an Admiralty liability.

73. Correct particulars of description, quantity and weight and the Admiralty vote to which the cost of carriage is chargeable sire to be shown in the spaces provided on the form.

74. The general nature of the stores is to be indicated in order that correct charges may be assessed.

75. The safe custody of Forms D.80 is very important and the greatest care is to be taken to ensure their use only by authorised officials. Every precaution is to be taken against any possible misuse of the forms for traffic which is not an Admiralty liability.

76. Forms 1486 and 1488 (Air Ministry carrier notes for R.A.F. stores and explosives respectively) are to be used for stores consigned to Air Ministry establish­ment when carriage charges are an Air Ministry liability. Supply of Forms 1486 and 1488 may be obtained from the Air Ministry Publications Department.

77. Forms D.81 are to be used for all other consignments by rail where the cost of carriage is not an Admiralty liability.

78. Returned empties and rejected goods are to be consigned “ carriage forward ” on Forms D.81 unless directions to the contrary have been received.

79. The detailed instructions contained in Rail Transport Instructions B.R.877 are to be carefully observed.

7 5109L o a n A c c o u n t s

80. Pistols, Rifles, Bayonets and Web Equipment.—A supplementary record of pistols and rifles (with their registered Nos.) and of bayonets and web equipment issued on loan is to be kept in an equipment loan book or card index and the signature of the loanee furnished therein. On transfer a clearance form is to be obtained.

81. Respirators.—Supplies of respirators are to be made to the Passive Defence Officer on Temporary Receipt (Form 0.106).

The Passive Defence Officer is to record individual issues in a special register, in which the signature of the recipient is to be furnished. The issue is to be noted on Form S.43a (Pay and Identity Book).

The Passive Defence Officer is to render a monthly certificate on Form S. 1401 of these issues to the Naval Armament Accounting Officer in the following form :—

“ Certified that the undermentioned respirators have been issued topersonnel during period.................................... to........................... ........Receipts are held and the issues have been recorded on Form S.43A (Pay and Identity Book).”

No details of individual issues are required on this certificate. The Naval Armament Accounting Officer will write off the respirators by means of the voucher.

82. Steel Helmets.—Personal receipts for steel helmets are to be obtained in a special register and issues recorded on Form S.43A (Pay and Identity Book). The helmets are to be written off periodically by certificate voucher in the following form :—

“ Certified that the undermentioned steel helmets have been issued topersonnel during the period................................ to.................................Receipts are held and the issues have been recorded on Form S.43A (Pay and Identity Book).

83. Fired Cartridge Cases.—Fired cartridge cases are to be brought on store ■charge and returned to a Naval Armament Depot (paragraphs 37 to 42).

84. Defective Armament Stores.—Defective armament stores not repairable on the station, but of more than scrap value, are to be brought to store charge (para­graph 34) and returned to a Naval Armament or Torpedo Depot as appropriate (paragraphs 37 to 42).

Produce recovered from defective items of not more than scrap value is to be stored in bins, and when a sufficient quantity has accumulated the metal is to be brought on charge by certificate voucher and returned to a N.A. Depot on Form S.1401.

85. Crashed Aircraft.—When an airframe is ordered to be “ written off ” , all naval armament stores are to be removed, brought on charge, and returned to the nearest Naval Armament Depot, with the exception of any items suspected of being in a dangerous condition, which are to be disposed of in accordance with the regulations.

In the case of items returned to a Naval Armament Depot the instructions inA.F.O. 993/41 are to be carefully complied with in order that the service from which returned may be clearly evident.

86. Aircraft Sent Away for Repair.—When an aircraft is sent away for repair all naval armament stores are to be dealt with in accordance with A.F.O. 5300/41.

L osses o p St o r e s

87. Stores Lost by Accident.—Stores lost by accident are to be reported on FormS. 1096 and after a satisfactory explanation has been furnished, are to be written off charge by certificate voucher to which a copy of the Form S. 1096 is to be attached.

88. Stores Lost by Neglect.— The value of stores lost or damaged by neglect or misconduct is to be charged against the person responsible for the loss or damage.

89. A return detailing the loss or damage is to be rendered in duplicate on Form S.126, one copy of which is to be passed to the Naval Armament Accounting Officer in support of the credit claimed.

90. The stores lost are then to be written off charge in the N.A. ledger by •certificate voucher to which the duplicate copy of the Form S.126 is to be attached.

5109 8

91. Loss of Important Stores.—When valuable or important naval armament stores are lost under any circumstances a special report is to be forwarded, as follows :—

(а) To the Admiralty through the Administrative Authorities in the case oftorpedoes, etc., lost during practice or training.

(б) To the Director of Armament Supply, Admiralty, in the case of otherstores. See Article 1130, K.R. & A.I.

92. In the event of the loss being known or believed to be due to theft, the matter is to be reported to the Commanding Officer in order that the necessary action may be taken to comply with Article 1938, K.R. & A.I.

93. When Admiralty authority has been received to write off the items lost,, the ledger is to be adjusted by certificate voucher (Form S. 1401) quoting the Admiralty letter and date as the authority.

D em an d s f o b “ O ” F o rm s94. Demands for printed forms are to be rendered on Form D.397 as required

and forwarded to Superintending Naval Store Officer, Elveden Road, Park Royal, London, N.W.10.

95. Independent Test Stocktaking.—Independent test stocktaking will be carried out periodically by a representative of Director of Armament Supply, Admiralty. Differences discovered at these test stocktakings are not to be adjusted pending receipt of authority from Director of Armament Supply.

96. Admiralty Check and Audit.—Ledgers and supporting vouchers will be test checked locally by representatives of Director of Armament Supply and when required are to be surrendered to the local representatives of the Exchequer and Audit Department. Queries raised by that department are to be entered in a book kept for that purpose and are to be dealt with locally, except when important issues are raised. In these cases a copy of the query with a draft of the proposed reply is to be forwarded to Director of Armament Supply for approval.

A p p e n d ix List of Forms

Estimated initialVo. of Form. Title. quantity required.

O.l Annual Demand for Printed Forms ............. 1 copy

0.47 , , , , . f Outside sheets 25 sheetsReport of S to c k ta k in g ^ ^ gheets ............ 50 sheets0.61 Register of Issue Vouchers ... 50 sheets bound0.62 Register of Receipt Vouchers 50 sheets bound0.106 Temporary Receipt ... 2 books0.371 Ledger Sheets ... 500 sheets with

binder 2 booksD.80 Consignment Note

D.81 Consignment Note (when cost of carriage is not an Admiralty liability).

2 books

D.397 Supplementary Demand for Forms and Books 2 booksS.126 Return of stores damaged or lost by neglect, etc. ... 2 booksS.128 Guard book for Supplies 2S.129 Guard book for Returns 2S.314 Demand for Torpedo Stores (Books of 45 sets of 3) 4 (if required)S.1096 Naval Stores lost by accident ... ............ 2 booksS.1099 List of Stores on permanent loan ... 5 padsS.1401

(outside)N'.A. Store Voucher (Issues and Receipts) ... 10 books

S.1403 Demand for N.A. Stores (Books of 45 sets of 3) ... 10 booksS.1418A Expense book for Torpedo Explosives, Mine, Depth

Charge and Paravane Stores.1 (if required)

S.1423a S.1423f J■Torpedo Ledger Account

Publications

1 (if required)

0.u.5407(a) Regulations for Naval Armament Services, Part I . .. 1 copyB.R.877 Rail Transport Instructions ... ... ... ... 1 copy

(B.R.877 is for use on Home Stations only and is obtainable on demand (Form D.397) addressed to Superintending Naval Store Officer, Elveden Road, Park Royal, London, N.W.10.)

(A.F.Os. 993/41 and 5300/41.)(61170) Wt. 8008/2273 9.500 10/42 Hw. G.338/10.