CONVICT LABOE FOR ROAD WORK. 39 



other for his own files if he so desires. The bill should be rendered 

 first to the camp superintendent at the time the goods are shipped. 

 The superintendent should check it against the camp copy of the 

 order and the goods received and certity in the proper place on the 

 voucher form to the correctness of the bill, or make such notations 

 with regard to its incorrectness as may seem necessary. He should 

 then forward it to the central ofiice, where, after it has received the 

 approval of the principal in charge, it may be forwarded through the 

 regular channels for payment. Special attention is directed to the 

 space on the form for the related purchase-order number, the name 

 of the camp for which the goods are purchased, and also the column 

 for contract reference or authority similar to that on the purchase- 

 order form. The purpose of the other columns will be readily under- 

 stood, the last column being provided lor the notation of the accounts 

 to which the items are charged, this column to be used only by the 

 clerk at the central office. Below the columnar section of the form 

 are the sections for the formal certifications of the merchant and the 

 camp superintendent, for the approval of the warden or superior 

 central officer, and for the notation of the date of payment and the 

 number of the check by which payment is made. The instructions 

 to be printed on the reverse side of the form, which are referred to in 

 the note in the upper section, are as follows: 



INSTRUCTIONS. 



1. Separate vouchers must be rendered for articles and services requested on differ- 

 ent orders. 



2. This form, when properly filled, is to be sent to the camp to which articles are 

 shipped or for which the service is rendered. 



3. When supplies have been furnished upon contract, accepted proposal, or written 

 agreement, upon emergency or special order, reference to the contract or authority 

 should be made in the column headed "Contract reference or authority." 



4. Payee should not write in the last column, headed "Account." 



For keeping these forms it will be found convenient to provide a 



vertical file divided into two compartments, one for unpaid and 



one for paid bills. As they are received from the camps the vouchers 



can be filed alphabetically in the compartment for unpaid bills and 



allowed to remain there imtil paid, when they can be given serial 



numbers and filed numerically in the other compartment as paid 



vouchors. 



Book Forms. 



The book forms for the office; record ol the transactions of the 

 convict department will not bo treated in this bulletin, as it is neces- 

 sary that they be designed with special reference to the financial prac- 

 tice of each particular institution, and a sample form would be of little 

 assistance. The matter has received attention, howc^ver, and the 

 Office of Public Roads and Rural Engineering is prepared to furnish 



