6:6 



PARKS 



Cost of goods sold in May =[5/1 inventory + May payments 5/1 

 encumbrance +5/31 encumbrance] inventory 5/31. 

 or 



Cost of goods sold in May =May payments +[5/1 



Inventory 5/31 



Inventory] [5/1 



Encumbrance] 5/31 



Encumbrance 



= May payments [5/31 

 Inventory 5/1 

 Inventory] +[5/31 

 Encumbrance 5/1 

 Encumbrance] 



In other words, correct the monthly payments by subtracting loss of 

 inventory for the month and adding loss of encumbrance during the month 

 to obtain the actual monthly expenditure. 



Appendix. 



i. Examples of Duties of Secretary as Denned in Typical Park 

 Systems. 



chase of all supplies and materials received and for 

 satisfactory competition in all purchases. 



14. Shall be his duty to see that no purchases are 

 made on requisitions for materials, supplies, tools, im- 

 plements, or other property, the cost of which will 

 exceed one hundred dollars, without bids being taken 

 thereon, the bids to be submitted to the board before 

 contracts are awarded. 



15. Shall be his duty to supply properly either from 

 the storehouse or by purchase, any materials, tools, im- 

 plements or supplies needed by the different park em- 

 ployees in their work. Purchases are to be made only 

 on properly prepared requisitions authorized by the 

 board. 



1 6. It shall be his duty to examine the proposal re- 

 ceived on advertisement for purchases, and to prepare 

 comprehensive tabulated statements for purchases, and 

 to give the board his recommendation as to the char- 

 acter and value of the work, material and implements 

 offered in the proposal. 



17. He shall perform the duties of purchasing agent, 

 and in that capacity shall, subject to the action of the 

 board, have charge of the purchase of all materials, 

 tools, implements and supplies. 



1 8. All calls for meetings of standing committees or 

 special committees shall be issued by the secretary on 

 request by the chairman of the committee. 



19. The secretary shall give bond in the sum of not 

 less than five thousand dollars, with surety to be ap- 

 proved by the board. 



20. Shall give full time to the duties of the office. 



Birmingham, Alabama: 



1. Custody of the corporate seal of the department. 



2. Custody of the books and papers pertaining to the 

 office. 



3. Affix the corporate seal to all instruments requir- 

 ing such action when authorized by resolution or vote 

 of the board. 



4. Attend all meetings of board and keep a full and 

 complete record of its proceedings. 



5. Keep accurate records and books of account. 



6. Prepare annually a full and detailed report of the 

 acts and doings of the board. 



7- Prepare annually a complete itemized account of 

 all receipts and disbursements of money. 



8. Shall keep the original or true copies of all neces- 

 sary accounts and vouchers subject at all times to the 

 inspection of the members of the board. 



9. Make a report to the board every month, or as 

 often as desired by the board, showing the amount of 

 money on hand, and the receipts and disbursements 

 since the last report. 



10. Shall receive and conduct the correspondence of 

 the board. 



n. Issue all official notices and prepare all papers 

 and reports for the meetings of the board and for com- 

 mittees. 



12. He shall be responsible for tools, implements and 

 supplies held in store, and for the accuracy of the ac- 

 counts of the storekeeper and the maintenance of inven- 

 tories of supplies received and used. 



13. Shall be held responsible for the economical pur- 



