300 PROPOSED SYSTEM. 



from which each shop-order is payable. See pages 143, 272. 

 The amounts under each appropriation being summed up, the 

 proper credits given, see page 286, and the principal specific 

 duties of the workman determined from the symbols, the result 

 need only be transcribed to form the return required. 



NOTE. The time book may be divided among several helpers for the simultaneous 

 computation of its data. When completed it may be kept as the retained copy of the 

 hired return. (Captain Michaelis.) 



It is worth while to notice the difference between this and the 

 present method of making this return, particularly if the time is 

 kept on form B, page 60. In such a case the Commanding 

 Officer usually distributes the pay-roll among the appropriations 

 rather according to the balances available than according to the 

 purposes on which the time paid for has actually been expended. 

 The reason for this lies in the nature of the time records, for these 

 are so voluminous, scattered and incoherent, covering as many 

 pages for each shop as there are working days in the month, and 

 with the occupations of the men so confusedly stated in the 

 cramped space allowed for them by the extended language re- 

 quired, that confining oneself to the book, it is quite impossible to 

 take a comprehensive view of any one man's employment. The 

 balance remaining under each appropriation is then the one thing 

 most certain and tends most strongly to determine the distribution 

 of the charge. 



The Monthly Statement of Expenditures, Present Form (now 

 required). 



This is a cash paper, not belonging to the accountability, in the 

 form of a single abstract serving to classify the expenditures solely 

 with reference to their purposes, without reference to appropria- 

 tions, objects or persons. 



The list of agencies resembles in many of its features that of 

 the standing and other shop-orders ; but the classification is not 

 exact, the pay of clerks being included with the purchase of 

 animals, etc. 



