250 PROPOSED SYSTEM. 



PRINCIPAL PAPERS COMBINING CASH AND PROPERTY 

 ACCOUNTABILITY. 



I. PRESENT SYSTEM. 



We have seen in Chapter V the importance to the present sys- 

 tem of the quarterly Abstract of purchases, and have noted some 

 of its defects. It was seen that these arise principally from its 

 having to combine in one paper such independent evidence as 

 that of purchase and of receipt, assuming a simultaneity which 

 never exists. 



In order to compile a more satisfactory substitute for this 

 abstract from the data given by the material cards, it is necessary 

 to examine the principal papers in which material and money are 

 both referred to, and also to note what special services are 

 required of the cards. 



These papers are : 



1. The certificate of inspection. 



2. The voucher. 



3. The monthly abstract of purchases. 



4. The quarterly abstract of purchases " C." 



5. The monthly abstract of disbursements. 



1. The Certificates of Inspection. 



These are consolidations of various bills received from each 

 person or firm since the last payment. They are designed to 

 show the Chief of Ordnance that the material, the purchase of 

 which he is asked to authorize, has actually been received and is 

 of good quality. They are generally made out monthly or 

 oftener. When returned to the Commanding Officer, approved, 

 vouchers in duplicate are made out as follows : 



2. The Vouchers. 



The purchase voucher is a complete statement of a purchase, 

 with the names of the articles purchased, classified according to 

 the appropriations from which payable. Under each appropria- 

 tion the names should be arranged according to the official 

 nomenclature. 



