obtained* TYZO factors, malic tills difficult - (l) widely vary- 

 ing systems of ac c ount in , and f2) the possibility of un- 

 warranted cost of production through o:.:cessive overhead 

 charges or poor octiipment and methods, I "believe it is -oos- 

 sible to et around "both of these ob:*octs, I? or our purposes 

 a simple", uniform system oi accou tiivp which c>'ives us enact- 

 ly the i:if ormetion v/e desire is essential. It is therefore 

 recoini^3iiC-Gd fiat a coEoittoe "be a. pointed to draw up the 

 fori:is necosEc.ry for such a s yet on to "be included in all long- 

 term timber sale centre etc. I'his cyst en should "be simple 

 and should oover only tho infornation desired "by the Porest 

 Serrico and in no sense should "be considered as tailing tho 

 place of the conr^ny I s regular looo::s In order to insure its 

 accurccj, hov/ever, it v/ill "be necoscai^ for f.ie forester to 

 include in the contract a clause roqitirin;; the conrp-any to 

 use our s yet en in addition to their o-;-.~n, or to authorize the 

 appointment of an auditor to he placed in the oifioe of each 

 company operatinc under lonp-term contracts, during the life 

 of c sale, - such auditor to "be paid "by the .Porest Service 

 and to he in complete charge of our "boohs. Every purchase 

 voucher and la"oor pa3rroll must pass through his hands. In 

 other wor6-S his functions v/ill "be somewhat similar to our 

 present scalors, and the same checl: system can he inaugurated 



"by the oiT^lo3nnent of a traveling auditor. 



278 



