Viet Cong Receipt 1962 for Propaganda Supplies Translated

Original National Front for the Liberation of South Vietnam (NLF / Viet Cong) “Phiếu Chi” expenditure voucher dated 31 August 1962. The voucher identifies the recipient as Nguyễn Văn Bằng and uses the abbreviation “đ/c” for đồng chí – comrade. The expenditure is entered under “Chi phí” – Expenses – as part of the NLF accounting system and records a total payment of 39 đồng 5 hào 3 xu. The document carries multiple recipient and administrative signatures. Among the itemised expenditure is the specific entry “50 tờ giấy màu làm khẩu hiệu” – “50 sheets of coloured paper for making slogans. NLF / Viet Cong Financial and Supply Documents Phiếu Thu cash-receipt vouchers formed part of the financial and administrative system used by the National Front for the Liberation of South Vietnam. They recorded money received by NLF offices, units and organisations and identified the payer, reason for payment, amount, accounting category and the officials responsible for recording and authorising the transaction. Related Phiếu Chi payment vouchers recorded money paid out. Together these documents recorded wages and allowances, meal and subsistence costs, repayments, transport, supplies, administrative expenses, propaganda materials and other expenditure and income associated with NLF personnel and operations. The forms show a structured accounting system using numbered vouchers, account classifications, amounts written both numerically and in words, cash funds, accountants, treasurers and approving officials. The NLF / Viet Cong included local guerrillas, militia, political cadre, couriers, finance personnel and other members who frequently lived and operated within the general civilian population rather than as identifiable uniformed troops. Possession of NLF financial or supply paperwork recording payments, identifying personnel or documenting the provision of goods created a substantial risk if discovered during searches by South Vietnamese or US Military forces. NLF units also used receipts and IOU-type documents when obtaining food, materials and other goods from civilians while moving through an area. These recorded goods taken, payments made, or amounts to be paid at a later date. The documents were issued regardless of whether the goods were supplied voluntarily or not. Due to the substantial and real risk from regular searches, these IOU documents were often discarded by civilians supplying goods before they ever received payment. Retaining an NLF receipt or IOU could be taken as evidence that the holder had supplied or supported the Viet Cong, regardless of the circumstances in which the goods had been obtained.