90 



MOSQUITO ERADICATION 



FORM NO. 10 

 Expenditures Record 



Ending . 



In case any of the bills, payrolls or other entries should include 

 sums chargeable to two or more different things, such as a com- 

 bined drainage and inspection payroll or a bill for equipment for 

 both oiling and fish-control work, such sum should be appro- 

 priately divided between the two kinds of work and explanation 

 made under the heading of "Remarks." 



Taking the sums expended from the expenditures record and 

 the quantities of work done from the daily reports of the foremen 

 or other sources, the director is then able to assemble his cost 

 data for the different kinds of work. Thus, at any time, he can 

 add together his expenditures on drainage work — payrolls and 

 material — as recorded in the expenditures record, add up his 

 figures of work accomplished from the drainage foreman's daily 

 reports (or, better yet, accurately measure the work done) and 

 learn just what his drainage is costing him per lineal foot or other 

 unit. The same can be done with maintenance, oiling, fish- 

 control, individual jobs, etc. 



On work with which the writer has been associated, it has 

 usually been customary to do this work every month, as a basis 

 for the monthly reports required. 



It is suggested that separate records of this kind be kept for 

 the following activities: 



Activity Charges to be Included 



Supervision Salaries of director and clerical help, if any; 



transportation of director. 



Inspection Salaries of inspectors; transportation, if any. 



Drainage Payrolls of laborers and foremen; materials. 



Maintenance of drainage Labor payrolls. 



Oiling Cost of oil; transportation; labor payrolls. 



Fish-control Labor payrolls; transportation. 



Miscellaneous Equipment and other miscellaneous expenses 



