302 PROPOSED SYSTEM. 



Inasmuch as this paper is required to agree with the monthly 

 abstract of disbursements, it can take no heed of the value of 

 material bought in previous months and expended in this one, nor 

 of the disposition made of material paid for in this month, but 

 not expended. 



NOTE. The term "expenditure" in the title refers solely to money; it is a term 

 rather loosely used in military accounts, having three separate meanings given to it. 



Remarks. 



The requirement that the total expenditures reported should 

 agree with the total reported on the abstract of disbursements for 

 the same month complicates the preparation of this paper and 

 deprives it of some of its value. Otherwise, a simple statement 

 of the cost to date of the standing orders and a corresponding 

 classification of orders completed would give the information re- 

 quired, without regard to when the material expended happened 

 to be paid or. 



Preparation, Present and Proposed. 



Under existing requirements we must re-analyze the time book 

 according to the classification given in the statement in order to 

 prepare a double abstract, the headings of which will be the 

 classification adopted and the agencies the names or numbers of 

 the individual operatives. 



The right-hand column of the time book provides for entering 

 opposite each expenditure for services of the same kind a reference 

 to the proper heading of the statement. This may be an abbre- 

 viation ; thus B 2 would mean new machinery ; B 3 permanent 

 improvements to shop fixtures ; C 5 ordinary repairs to mill- 

 dams, canals, etc. See forms, pages 271, 301. 



Should the present form of this paper be continued, the stand- 

 ing shop-orders should be cast with reference to its requirements. 

 Otherwise the time book would need contain both the S-O. and 

 C. columns given on the service cards, to the great hindrance of 

 the progressive consolidation of the arsenal accounts, which is so 

 much to be desired. 



To illustrate : take B 4 and C 4. At Frankford Arsenal these 

 would correspond to S-O. 223 P. and S-O. 223 W. respectively, 



