38 



date of payment, and shotild bear the signature of the i>ayee and indorsement of the 

 director. A detailed invoite should be filed whenever a voucher check is used. 



ACCOUNTING, BY PROJECTS. 



In the financial report a separate statement should be made for each project, and 

 this should show the amounts spent from each fund used in the project. 



All expenses of a person regularly carrying on a definite type of extension work are 

 chargeable to the project covering that type of work and not to a project to which he 

 may be temporarily assigned. The vouchers should be classifiecl according to the 

 projects as actually approved by the department. 



Project — General organization of extension work. — This project indicates the gen- 

 eral plan of organization and briefly outlines the projects which it is the intention to 

 put in effect during the fiscal year and the amounts of money from each source devoted 

 to the indi\'idual projects. 



The expenditures for administration and for printing and distribution of publica- 

 tions should be kept separate in the accounts. "Administration " should include the 

 salary and expenses of the director, editors, and other persons employed in the central 

 office, but the salaries and expenses of State agents or State leaders of spe<ial lines 

 of work and the clerical force exclusively employed in such work should be charged 

 to the particular line of work in which they are engaged and not to adminLstration. 

 "Printing and distribution" will include the cost of envelopes, the salary of laborers, 

 and other expenses connected with the mailing and distribution of the publications. 

 Publications include all bulletins, reports, circulars, periodicals, etc.. hssued in 

 furtherance of the Smith-Lever Act. Cost of gathering material, etc., for publica- 

 tions should be charged against the project to which the publication applies. The 

 salary and expenses of the extension editor should be charged to " administration." 



Project — County agents. — This should include all salaries and expenses of county 

 agents and supervising officers. 



Project — Home economics or home demonstration vork. — Under this project should 

 be included all expenditures for general extension work in home economics. 



Project — Movable schools and farmers' courses. — Under this project should be in- 

 cluded expenses for schools held in local communities, but it should not include the 

 salaries, for example, of county agents or home economics demonstrators temporarily 

 employed in such work. If specialists and other extension agents occasionally par- 

 ticipate in movable schools, their salaries should be charged atrainst the project to 

 which they give the major portion of their time, but other expenses incident to par- 

 ticijxition in the movable schools are proper charges against this project. 



Project — Iinj/.<<' club vork. — If this work is carried on through a scptirate State leader 

 and district and county agents, there should be a separate account covering the expenses 

 of such agents. 



Project — Girls' club rvork. — If this work is carried on through a sepjarate State leader 

 and district and county agents, there should be a separate ac(X)unt covering the 

 expenses of such agents. 



Separate projects and accounts should be set up for each line of work requiring the 

 time of at least one person. 



CLASSIFICATION OK EXTENSION ACCOUNTS. 



The scheme for classification of extension accounts, by items of expense, provides 

 for 14 ledger headings, iw follows: 



(1) Salaries, adnunistrative, technical, and clerical. 



(2) Labor, regular and temj)orary, in conncctioii with extension work. 



(3) Printing and distribuli/)ii of publications, priiiliiiir, illustnition, envelopes, and 



personal services for mailing', etc. 

 (•1) Stationery and small printing, stationery for ollice and recnrd purposes, fornis^ 

 index cards, etc. 



