US Code
CHAPTER 983— ACCOUNTABILITY AND RESPONSIBILITY
§ 9838. Settlement of accounts: affidavit of squadron commander

(1) that vouchers or squadron books were lost;
(2) anything tending to prove that any apparent deficiency of those articles was caused by unavoidable accident, or by loss in actual service without his fault; or
(3) that all or part of the clothing and supplies was properly used.

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