138 AN AUSTRALIAN STUDY OF AMERICAN FORESTRY. 
The district fiscal agent in his turn forwards to the chief of accounts a 
similar statement for the district. 
An annual summary of expenditure is prepared similarly. 
At Washington, the monthly statements or receipts and expenditure are 
consolidated for administrative and departmental uses. The annual statements 
are summarised by districts, States, &c., as a basis for reports to congress. 
The district fiscal agent keeps an account with each appropriation and 
subappropriation from which allotments aré made. 
At Washington, separate accounts are kept of each district’s allotments 
-from each appropriation and subappropriation. 
General accounts are kept with each appropriation and subappropriation. 
Under the cost-keeping system, each officer is required to prepare a 
monthly service report from his diary, showing the distribution of his time 
to the various projects and activities of forestry work. Every man is his own 
timekeeper. Detailed instructions covering every possible point of forest cost- 
keeping are provided for the officer’s information in preparing those reports. 
The fiscal agent’s office undertakes the cost-keeping records systems. 
Calculating machines are used extensively. 
