176 PROPOSED SYSTEM. 



tures. The latter alternative should be followed when the pur- 

 pose is uncertain, as in the cases cited, page 30 ; or when mate- 

 rial like machinery is to be held unaltered in name (page 39) 

 indefinitely. 



When the latter alternative is followed every subsequent issue 

 of such material will require a double entry in the cost section : 

 one, a charge to the order on which it is actually expended, and 

 the other a credit to the order under which it has been held, 

 (See cases 9 and 10, post.} 



At the end of the fiscal year, when the inventory is taken, the 

 value of the material actually remaining on hand is credited to the 

 order under which it has been held during the past year. The 

 order so stands charged with all omissions, and the undistributed 

 burden falls naturally where it should most properly, because most 

 probably, be borne. 



Differences in units between the Inventory and the Return are 

 to be explained by cards supporting entries on abstracts F and 4. 



RULES FOR USE OF MATERIAL CARD. 



NOTE. By " foremen " are here meant both actual foremen and their superiors in 

 the Executive Department, and by "storekeepers," both the Ordnance Storekeeper 

 and his assistant in the different warehouses, according to the context. 



1. Transactions between foreman and foreman, and between 

 storekeeper and storekeeper, require no cards ; but transactions 

 between a foreman and a storekeeper always require cards, one 

 card reporting all material of the same name dealt with in each 

 transaction. 



2. Storekeepers are to receive and issue materials required in 

 current service on the presentation of cards properly punched by 

 the foremen ; conversely, no supplies are to be received or issued 

 without cards. 



3. All supplies issued from store to current service must be 

 charged to some shop-order before the issue is made, and all re- 

 ceived into store from current service must be credited to some 

 shop-order before they can be received. See tables, Chapter X. 



4. Cards accompanying material transferred should be kept by 

 the agent relinquishing the stores, as his equivalent for the 



