6 FISH AND GAME. 



balances at the end of the month are credited to the reserve 

 fund. Here again we have complete control over the appro- 

 priation at all times, - - something we have never had before. 



Accounting Records and Reports. 



In order to properly account for the various subdivisions of 

 the appropriation for maintenance, a new set of books was 

 designed and printed for the bookkeeping department laid out 

 on the following plan: - 



Law Enforcement. - - Each deputy is given a full page in the 

 law enforcement book divided up into a series of columns, each 

 one of which has a heading similar to an item appearing on the 

 blank form which he uses in reporting his operating expenses 

 for the month. At the top of the page appears his name and 

 a statement of the class to which he belongs, and the amount 

 allotted to him for monthly operating expenses. Upon re- 

 ceiving his expense account for the month (which is divided 

 into many divisions, such as railroad fares, hotel bills, meals, 

 team and boat hire, telephone, etc.), if the account is found 

 correct it is also entered in the above book, each month's 

 statement following the preceding. In this way it is possible 

 to tell at a glance exactly how much money each deputy ex- 

 pended in each branch of his operating expenses during a given 

 month, and how much he has expended from the beginning of 

 the fiscal year to date for such purpose. A column is also 

 provided to show the amount of extra allowances authorized 

 (as is provided for in the reserve fund above referred to under 

 law enforcement) ; likewise a column to show the return of any 

 unexpended balance. 



Bird Farms and Fish Hatcheries. - - A special book has been 

 made up for each hatchery, divided into columns to correspond 

 with the items in the schedule form submitted to each superin- 

 tendent on which to make up his annual budget referred to 

 above. Each month he is required to file a schedule containing 

 his operating expenses, together with vouchers for all other 

 expenditures made at his station. On the back of each voucher 

 is stamped a blank form of return in which he must indicate 

 what division of his budget the particular bill is to be charged 



