INTERNAL RELATIONS. 275 



prevented piecemeal deliveries, and was also objectionable in that it 

 confused the order simple, and the result of that order, the product 



When products thus reported piecemeal, say parts of harness, 

 afterwards assembled into sets, material cards representing the 

 transfer should be made out. 



A note upon the card will call the stock clerk's attention to it, 

 hat he will issue on his journal from the corresponding return 

 41 by transfer " the number of components required to complete 

 the set. These he will ascertain from the standard lists, etc. 



This course will permit an immediate record of all fabrications 

 to be made without requiring the filling out of a separate card 

 for each class, of components assembled. 



The contrary course in the present system frequently leads to 

 confusion ; as a rule, nothing is reported till all is done, so that 

 the progress made in filling an order requires a special effort to 

 determine it. Yet this knowledge is constantly required. 



CASH ACCOUNTABILITY. 



We come now to that portion of our trusteeship with which our 

 accountability under different appropriations is concerned. See 

 pages 34, 36. It is almost impossible to dwell too strongly on 

 the idea that the only justification for any expenditure of money 

 or material is the execution of the will of Congress as expressed 

 by law. The law is generally in the form of an appropriation, the 

 conformity with which of every expenditure it is the main object 

 of our cash accounts to demonstrate. So that whatever forms 

 minor accounts may assume, they are useless for accountability 

 unless they tend to combine truly under each appropriation the 

 expenses which it authorizes. There is probably no phase of the 

 proposed system which illustrates better how such complex re- 

 sponsibilities as those imposed by the strict requirements of this 

 trusteeship on the one hand, and the unrestricted employment of 

 the resources of the arsenal on the other hand, may be easily and 

 accurately met. 



The Cost Sheet ; Daily. 



Columns A, B and C are filled by direct summation of the 

 cards, sorted by shop-orders to which a charge is made. The 



