ACCOUNTING. 55 



Forms 107 and 108 will be forwarded to the chief engineer 

 with the voucher covering the estimate. 



As contractors' estimates are generally payable on the twen- 

 tieth of the month, it is absolutely necessary they should reach 

 the chief engineer not later than the tenth, and, to secure this, 

 prompt and accurate work by all concerned is necessary. 



Separate forms 94, 107 and 108 must be made for the work 

 of different contractors. 



No information will be given to contractors or sub-contrac- 

 tors in reference to their estimates until the same shall have 

 been approved by the assistant engineer. 



APPROXIMATE ESTIMATE OF EXPENDITURES. (FORM 



112.) 



On the first day of every month, each assistant engineer will 

 telegraph his division engineer an approximate estimate of the 

 expenditures on his work in the preceding month. Give 

 amounts to nearest hundred dollars, and after this manner, 

 viz.: 



Northern Pacific Bills and Traffic Charges $1,200- 



Pay Rolls 1,(KK> 



Bills 5,600 



Estimates , 4,800 



Total $12,600 



Note. Contractors' estimates should include retained per- 

 centage, if any, and if more than one contractor on the work, 

 give estimate of each separately. Include all bills sent in to 

 division engineer for voucher in preceding month. Give any 

 extraordinary expenditure as a separate item. 



The approximate estimate of assistant engineers will, after 

 being checked by the division engineer, be telegraphed to the 

 chief engineer not later than the third of the month, each 

 piece of work being given separately. 



DISTRIBUTION. 



All bills, pay rolls and estimates must be distributed by the 

 certifying official before being forwarded, by notation on face 

 of bills, and by a memorandum accompanying estimates and 

 pay rolls. Distribution to buildings must show the particular 

 structures and their location. 



