40 BULLETIN 414, U. S. DEPARTMENT OF AGRICULTURE. 
assistance upon application for the design of such forms for par- 
ticular conditions. 
Inventory or Property. 
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 
office 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, presenting, 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. Beginning 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 beginning 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 
officers 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 
