282 PROPOSED SYSTEM. 



The Appropriation Sheet (proposed). 



We have seen that all expenditures of labor and material must 

 be charged to some shop-order. By further requiring that all 

 shop-orders be referred to some appropriation we make sure that 

 all expenditures shall ultimately be directed to the most probable 

 appropriation. See also page 284. The cost sheet prevents us 

 from overstepping our estimates ; the appropriation sheet per- 

 forms the same office for our allotments of appropriations, and 

 permits every penny appropriated to be spent deliberately, eco- 

 nomically and legally. This is the climax of the system as regards 

 cash accountability. 



Remarks. 



As explained page 289, there is a well-defined difference 

 between material purchased and that expended ; this sheet takes 

 notice only of that just purchased. The expenditure of its value 

 is reported on the cost sheet. 



The miscellaneous debits and credits allow for the entry of 

 remittances and for the transfer of balances shown by the re- 

 capitulation on the daily credit sheet. 



The gross balance on the last day of the month should agree 

 with that shown by the abstract of disbursements. 



When services and material previously classed among liabilities 

 are paid for, their previous estimated cost should be deducted 

 from the next report of liabilities. 



The gross balances and the corresponding totals are entered in 

 red ink, so as to prevent their addition while computing the net 

 balances given below. 



The amount of services under each appropriation is obtained by 

 grouping shop-orders under appropriations as explained page 272. 



The miscellaneous balances are given, one way or the other, by 

 the daily credit sheet. 



This paper should be made out by the chief clerk and the pay 

 clerk, jointly. The form given is for a daily report, but it may, 

 like many of the other papers, be made weekly or monthly, as 

 the Commanding Officer may require. 



