CONVICT LABOE FOR HOAD WOIJK. 41 



above in the total column will give the amount of food which should 

 be on hand at the end of the month. An inventory then is to be 

 taken and the amount actually on hand entered in the space pro- 

 vided. This amount may differ from that which should be on hand 

 according to the record of daily distribution on account of cumulative 

 errors m weighing and loss in weight by drying of the stock during 

 the month. Whatever the difference indicated, it should be added 

 to the total amount wasted and the result should be divided in pro- 

 portion to the total amounts issued to convicts and officers and used 

 to adjust those totals, the results being entered in the space pro- 

 vided. If the food used during the month has been purchased at 

 more than one unit cost, the separate unit costs should be weighted 

 in proportion to the amounts purchased at each cost and the result 

 should be entered as the average unit cost in the space provided, 

 and in case food of different quality is bought for convicts and officers, 

 respectively, two spaces are provided for the entry of the two average 

 unit costs. The final process in preparing the item sheet is to deter- 

 mine the total cost of the food item used during the month by con- 

 victs and officers by multiplying the amounts used by the average 

 unit costs. The space for "Remarks" is added for the explanation 

 of irregularities and for furnishing the specific information required 

 by the note printed on the report. 



The summary sheet. Form No. 6, is to be used for the daily 

 entry of the numbers of convicts and officers fed. At the end 

 of the month the total number of visitor-food days may be added 

 and the record of the number of food days will be complete. The 

 other section of the report is to be used at the end of the month 

 for summarizing the total quantities and total costs of food as taken 

 from the various item sheets. By dividing the total cost of the con- 

 victs' food by the total number of convict-food days the daily cost 

 of food per convict is obtained, and space is provided for the entry 

 of the result. Similarly, the unit cost of officers' food is obtained by 

 dividing the total cost by the total of officer-food days plus the 

 number of visitor-food days. 



REPORT OF SERVICES AND SUPPLIES OTHER THAN POOD. 



The report of services and supplies other than food (Form No. 7) 

 is designed to supplement the ration report and complete the record 

 of maintenance costs. To accomplish this, an account should first be 

 opened to each of the recognized elements of cost. Then one of Form 

 No. 7 should be used for the monthly report of all articles and serv- 

 ices purchased under each account. Thus, if articles or services are 

 purchased under aU ten of the accounts which the form is designed to 

 cover, the monthly report would be composed of ten sheets of the 

 fonri, one; for each account. In order to reduce thecostunder a given 



