284 PROPOSED SYSTEM. 



SYSTEM OF RECOVERIES (PROPOSED). 

 (a .) Recovery of Material. 



We have seen the advantage of holding all material subject to 

 expenditure under some shop-order ; similar reasons require that 

 all material in store shall be held under the appropriation by 

 authority of which it was most probably procured. 



Inasmuch as a due regard for economy and convenience will 

 often require the expenditure on one order of material which has 

 been bought cheaply, because in large quantities, for another 

 purpose under a different appropriation, and since the appropria- 

 tion thus borrowed from should have the means of being credited 

 with the value of what has been so taken, the following course 

 is recommended : 



When material is received into store by purchase, let the store- 

 keeper mark it with the designation of the appropriation from 

 which it was bought ; this he will find on the back of the card, 

 placed there when the material was ordered. When future issues 

 of this material are made to foremen, the storekeeper should mark 

 the card to the credit of the appropriation from which the material 

 was bought. This he will do in the cost section, where by using 

 the initials of the appropriation no confusion with the shop-order 

 symbols can arise. 



Material which has come into store by fabrication, inventory, 

 etc., or has been received by invoice from other posts, should, 

 when taken out for current service, be credited to the most probable 

 appropriation under disbursement at the arsenal in question. The 

 number of such appropriations is generally limited, and little 

 trouble will be found in determining the right one. Strictly 

 military supplies might be credited to Ordnance Service, and 

 materials from Part II to the principal aporooriations disbursed 

 in manufactures. 



NOTE. When material in current service is similarly taken, the shop-order unaer 

 which it has been held will receive a similar credit. In due course this credit will be 

 transferred to the proper appropriation, so that in the end the same result will be 

 attained as when the material taken from store was directly credited to the appropria- 

 tion from which it was bought. All depends upon keeping the orders under their 

 corresponding appropriations. 



