AN AUSTRALIAN STUDY OF AMERICAN FORESTRY 137 
The cards are filed in accordance with the following system :— 
(1.) Allotment register ; 
(2.) Voucher register ; 
(3.) Statutory salary summary. Individual salary cards alphabeti- 
cally arranged ; 
(4.) General expense summary ; 
(5.) Improvement summary. Individual salary cards, if any ; 
(6.) Road and trail summary. Individual salary cards, if any ; 
(7.) Fire and special appropriation summaries follow, with indi- 
vidual salary cards, if any, behind them; 
(8.) Cost cards— 
(a) Supervision ; 
(6) Geography—Atlas ; 
(c) Status ; 
(d) Boundary surveys, &c. 
The accounts record is closed on 25th of each month. 
The necessary entries are made on the voucher register, salary and cost 
cards, and a distribution of charges form is prepared for each voucher, showing 
the distribution of the items by funds and classes of expenditure according 
to projects and lines of work. 
Vouchers covering the disbursements to be made for the month are 
prepared in duplicate, the originals being forwarded on the 5th of each 
succeeding month to the fiscal agent, accompanied by a distribution form for 
each, and an abstract. 
After being certified by the chiefs of offices, they are dated, numbered, 
and examined by the district fiscal agent, who assembles them by appropria- 
tions, makes the necessary book and card entries, and issues cheques. 
All cheques are typewritten, with a special perforating machine, a carbon 
duplicate being prepared at the same time. 
The carbon copies of cheques constitute the cash book. 
Opposite the last cheque drawn are shown. the total charges against 
each appropriation, the total disbursements for the day, and the balance to 
the disbursing credit. 
The appropriation charges are posted daily to the disbursement ledger, 
which is kept separately on sheets, and shows deposits and disbursements for 
each supervisor. 
The district fiscal agent files the vouchers numerically until the end of 
the quarter, when they are forwarded with the account current to the chief of 
accounts. A register of all vouchers received is kept on cards. 
The distribution form is marked “ paid” and returned to the supervisor, 
who enters on the current record any changes made by the fiscal agent. 
The copy of the voucher retained at the supervisor’s office is filed with all 
papers relating to it attached. 
The supervisor forwards to the fiscal agent a monthly statement as to 
the total expenditure for the month, as shown on the project cards, by classes. 
