CONVICT LABOR FOR ROAD WORK. 39 
other for his own files if he so desires. The bill should be rendered 
first to the camp superintendent at the time the goods are shipped. 
The superintendent should check it against the camp copy of the 
order and the goods received and certify in the proper place on the 
voucher form to the correctness of the bill, or make such notations 
with regard to its incorrectness as may seem necessary. He should 
then forward it to the central office, where, after it has received the 
approval of the principal in charge, it may be forwarded through the 
regular channels for payment. Special attention is directed to the 
space on the form for the related purchase-order number, the name 
of the camp for which the goods are purchased, and also the column 
for contract reference or authority similar to that on the purchase- 
order form. The purpose of the other columns will be readily under- 
stood, the last column being provided for the notation of the accounts 
to which the items are charged, this column to be used only by the 
clerk at the central office. Below the columnar section of the form 
are the sections for the formal certifications of the merchant and the 
camp superintendent, for the approval of the warden or superior 
central officer, and for the notation of the date of payment and the 
number of the check by which payment is made. The instructions 
to be printed on the reverse side of the form, which are referred to in 
the note in the upper section, are as follows: 
INSTRUCTIONS. 
1. Separate vouchers must be rendered for articles and services requested on differ- 
ent orders. 
2. This form, when properly filled, is to be sent to the camp to which articles are 
shipped or for which the service is rendered. 
3. When supplies have been furnished upon contract, accepted proposal, or written 
agreement, upon emergency or special order, reference to the contract or authority 
should be made in the column headed "Contract reference or authority." 
4. Payee should not write in the last column, headed "Account." 
For keeping these forms it will be found convenient to provide a 
vertical file divided into two compartments, one for unpaid and 
one for paid bills. As they are received from the camps the vouchers 
can be filed alphabetically in the compartment for unpaid bills and 
allowed to remain there until paid, when they can be given serial 
numbers and filed numerically in the other compartment as paid 
vouchers. 
Book Forms. 
The book forms for the office record ol the transactions of the 
convict department will not be treated in this bulletin, as it is neces- 
sary that they be designed with special reference to the financial prac- 
tice of each particular institution, and a sample form would be of little 
assistance. The matter has received attention, however, and the 
Office of Public Roads and Rural Engineering is prepared to furnish 
