66 ACCOUNTING. 



made by assistant engineers under the supervision of the 

 division engineer. 



For all other articles, requisitions must be made as above 

 specified, except in cases of emergency to avoid delay to work, 

 when material may be ordered by wire, such orders being con- 

 firmed at once by requisition on form 1018, with notation "con- 

 firming telegram of this date." Should urgency be so great as 

 to require immediate local purchase, authority for such pur- 

 chase must be obtained by wire. 



RECEIPT OF MATERIAL AND DISTRIBUTION RECORD. 



All material must be carefully checked with invoice imme- 

 diately upon receipt, and a record of it entered in the "Mate- 

 rial Book" (form 170), showing date received, car initials and 

 number, way bill number, quantity and description of mate- 

 rial, name of shipper, date of invoice and amount, date that the 

 invoice is certified and returned, amount of traffic charges, 

 and date expense bill is certified and handed back to agent. 

 Any shortages must be reported by letter accompanying the in- 

 voice. A smaller book or blotter will be used in entering re- 

 ceipt of the material, from which the Material Book will be 

 posted. 



A distribution record (form 171) will be kept, containing 

 a complete record of construction cost in proper numerical 

 order, including both labor and material, under the accounts 

 numbered 1 to 35. 



In this record will be entered the following: 



1. The bills of material required for each special structure 

 or bridge, and all general construction items of rails, cross 

 ties, angle bars, bolts, fencing, etc., not included in special bills 

 of material. 



2. The number of the requisition covering each item of 

 material. 



3. The partial or complete receipts of material applying on 

 such requisition. 



4. The reference to the page of the Material Book (form 

 170) from which such receipts are posted. 



5. The cost of the material received as ascertained and 

 posted from the invoices of same. 



