50 ACCOUNTING. 



warded, and they should be numbered consecutively, com- 

 mencing with No. 1 for the first January voucher each year. 



CASH EXPENDITURES. 



Officials supplied with company funds should understand 

 that the money is only to be used to make small payments for 

 supplies in the field, or other expenditures for which circum- 

 stances make it necessary to pay cash. Wherever possible, 

 bills should be certified and forwarded for voucher in the usual 

 manner. 



For all cash payments, receipts on form 104 should be taken, 

 giving the residence of signer and date of payment. If for 

 supplies, the receipt must give different items in detail; when 

 for board or lodgings, the exact time for which charge is made, 

 promptly at close of month, with list of same accompanying 

 and name of the individual boarded or lodged. 



These receipts must be sent in to assistant engineer 

 and, after examination, forwarded to division engineer for 

 voucher. 



Officials must be careful to observe the limitations placed 

 upon making cash payments, as it is found there is a ten- 

 dency to make unnecessary payments in this manner, instead 

 of forwarding bills for voucher and payment by the treasurer. 



TIME RETURNS. (FORM 102.) 



Time returns will be made out by each official in charge of 

 a party, and, after being certified, forwarded to the assistant 

 engineer in charge of the work in time to reach his office on 

 the first day of the month. After being approved they will be 

 forwarded to the division engineer so as to reach his office by 

 the third of the month. This should be written in copying ink, 

 and an impression copy retained by the assistant engineer. 



The name and occupation of every employee will be returned 

 on the time return, and when an employee has not worked a 

 full month, the days actually worked must be shown. 



Particular care must be taken to spell each man's name cor- 

 rectly on the return, and to write the same clearly; neglect to 

 do this is inexcusable. 



When time made by employees is omitted from return of 



