40 BULLETIN 4U, U. S. DEPAliTMENT OF AGRICULTUEE. 



assistance upon application for the design of such forms for par- 

 ticular conditions. 



iNVEtNTORY OF PROPEfRTY. 



The inventory form (No. 4) is designed for use in connection with 

 the periodical determination of the value of camp property. In gen- 

 eral, it is believed to be self-explanatory, but the column headed 

 ''Date received here " is included so as to provide for the keeping of the 

 date of reception of property transferred from another camp. 



Cost-account Forms. 



All the forms previously described are in the nature of operating 

 forms — that is, they are necessary for the systematic conduct of the 

 financial transactions involved in the management and administra- 

 tion of convict camps. The forms to be described hereafter (Nos. 

 5 to 9) are designed expressly for cost accounting. They are intended 

 for use as reports from the principal camp official to the central 

 ofl&ce and copies should be retained at the camp. The informa- 

 tion which they contain can originate only at the camp, and they 

 are of primary importance to those in direct charge of the con- 

 vict labor, j^resenting, as they do, at regular intervals an accurate 

 representation of the amount and value of work performed. 



Ration-report Forms. 



These forms (Nos. 5 and 6) are designed to furnish a check on the 

 daily disbursement of food, a monthly statement of the cost of food, 

 and a continuous inventory of the amount of food on hand. 



The food item report sheet. Form No. 5, furnishes detailed infor- 

 mation with regard to the daily use of each item of food, such as 

 beef, pork, beans, peas, molasses, coffee, etc., and each item used at 

 any time in the month must be represented by an item sheet 

 in the food report for the month. Thus, if 30 separate articles of 

 food be served in the month, the month's food report will include 

 30 item sheets. Begirming in the upper right-hand section with the 

 amount of the particular food item on hand at the beginning of the 

 month, space is provided in the column below for the entry of the 

 amounts of the item received during the month at various times, 

 the sum of these amounts and that on hand at the begiiming of the 

 month yielding the total which must be accounted for at the end of 

 the month. In the horizontal section of the report are the spaces 

 for the daily entry of the amounts of food issued to convicts and 

 ojSicers and any amounts wasted on account of deterioration or 

 spoiling (not table waste). At the end of the month the sum of the 

 totals of food issued to convicts and officers and that wasted shows 

 the total amount of food issued during the month as determined by 

 the daily weighing. This amount subtracted from the amount 



