Viet Cong Receipt for Meals 1961 Translated

Original National Front for the Liberation of South Vietnam (NLF / Viet Cong) “Phiếu Thu” cash receipt voucher, No. 2, dated 11 July 1961. The document records payment by Đỗ Văn Cao of outstanding meal money for April and May 1961. The account heading reads “Thu nợ tiền cơm”, collection of meal-money debt. The reason for payment records the receipt of meal money for the second quarter, specifically April and May 1961, paid in cash and returned into the organisation’s fund: “Nộp tiền cơm của quý 2 tháng 4-5-1961, trả bằng tiền mặt, thu hồi vào quỹ.” Translation: Payment of meal money for the second quarter, April-May 1964, paid in cash and collected into the fund. The amount received was: 14 đồng 2 hào 6 xu — 14.26 đồng This is confirmed by the written amount: “Mười bốn đồng hai hào sáu xu.” “Fourteen đồng, two hào and six xu.” The document bears the signatures of the Kế toán, Accountant and Thủ trưởng cơ quan, Head of the Office / Organisation. The two sections remain attached along the original perforation. They are two parts of the multi-part NLF receipt system. The complete form also included a detachable Phiếu Biên Lai receipt section which was issued separately to acknowledge the payment. 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.