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Author: 
 
 Philadelphia. Dept. of City 
 Controller. 
 
 Title: 
 
 Manual of accounting, 
 reporting, and business... 
 
 Place: 
 
 Philadelphia 
 
 Date: 
 
 1917 
 
MASTER NEGATIVE f 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 P63 
 
 Philadelphia. Dept. of city controller. 
 
 Manual of accoimtiiigy reporting, and business proce- 
 dure of the citjr and county of Philadelphia, issued by the 
 dty controller in conformity with existing laws and ordi- 
 nances. John M. Walton, city controller. Philadelphia 
 [Dunlap printing company] 1917. , 
 
 xvii, 218 p. ind. diagrs^ forms. 28*". 
 First edmoa, 1913. 
 
 1. Finance — Philadelphia — Accounting. 2. Finance— Philadelphia Co.. 
 Pab--Accoiiiitiiiff. Lintle. ' * ^ 
 
 17—11739 
 
 library of Congress 
 Cowr2. 
 
 IU9777J>5A3 1917 
 
 RESTRICTIONS ON USE: 
 
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 RUN SIZE: ?f)mm 
 
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 IMAGE PLACEMENT: IA^Ia) IB IIB 
 
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 RLMED BY PRESERVATION RESOURCES. BETHLEHEM. PA. 
 
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MANUAL OF ACCOUNTING. REPORTING 
 AND BUSINESS PROCEDURE 
 
MANUAL OF ACCOUNTING. REPORTING 
 AND BUSINESS PROCEDURE 
 
 OF THE 
 
 CITY AND CX>UNTY OF PHILADELPHIA 
 
 ISSUED BY THE CITY CONTROLLER 
 
 IN CONFORMITY WITH 
 EXmiNG LAWS AND ORDINANCES 
 
 JOHN M. WALTON 
 CITY OONTROLLER 
 
 PHILADELPHIA 
 1917 
 
FIRST Eonriow. fMt 
 
 SECOND EDITION. 1S17 
 
 DUNLAP PRINTING COMPANY 
 
 J» b 87 
 T53 
 
 EiXCERJPT KROM LE^TTER OK BANKERS 
 
 Relative to tHe beneficial effect upon the City's finances and credit 
 of the aaset and liability, revenues accrued, expenses 
 Incurred and fund system of accounting 
 
 and reporting 
 
 PAtlMlelplkM, Jmmfy ST, 1912, 
 
 "HON. JOHN M. WAI/rON, 
 
 "City Gontirollar, Philadelpliift. 
 
 "Dear Sir.— 
 
 "In the interest of effident management of the business of the Oity, we desire to express 
 oar approval of the plan of aoeonnting and reporting ivhieh is being installed b7 yon u 
 shown in your annnsl r^rt and your August statement of estimates • • • 
 
 "Litelligent direction of public as well as of private business requires that all pertinent 
 facts be accuratdy, systematically, and promptly placed before the responsible officers, and 
 before the public, whose support is essential to the success of a progressive administration. 
 The new forms of statements * * * provide admirably for the proper description, classifica- 
 tion, and reporting of the financial and operative facts pertaining to the City government. 
 These famish what in private business would be regarded as the first essential of economical 
 and effident management. 
 
 "CSarried into a nnifoim badget for all City d^Murtments, an eiq>eose daanfieatiMi soeh 
 as that presented in the revised estimates would liable dtizens and taxpayers, as well as 
 public officials, to comprehend readily the purpose of each appropriation item, and to deter- 
 ' mine the relative public importance of the several activities of the City. It would make possible, 
 furthermore, the exercise of greater discretion on the part of councils in defining and limit- 
 ing the amounts which the various departments may spend; on the part of the mayor in 
 approving or disapproving items in the budget; and on the part of the eontroller in approv- 
 ing or disapproving bills tiist ease before 1dm for audit 
 
 "Very respectfully, 
 
 (GBgned) 
 
 "E. W. CLARK, E. W. Clark & Co., 
 "W. W. FRAZIER, Philadelphia Trust Co., 
 "BICHABD M. HABTLBY, Land Title Co., 
 "ABTHUB E. NEWBOLD, Dreanl k Co., 
 
 "C. S. W. PACKARD, The Pennsylvania Co., 
 "G. C. PURVES, Philadelphia Savings Fund, 
 ^ ' • CHAS. J. RHOADS, Girard Trust Co. ' ' 
 
 V 
 
KOKE^WORE) 
 
 Tbbb was inangiiiated 1^ the eHy oontroUeir Jamuar 1, 1911, a complete gyston of doable 
 entry bootireepinf that predoeea eofrait reports of financial condition, operating ramUs and 
 ecHiditioii of fonds, bo^ in soramary and in detail, for the city and eonnly of Philadelpliia. 
 An inventory ot eitj and comity prdpcirty was taken in 1910 by direeti(Hi of the city controller, 
 and proprietaiy, ftud and samniiffy oonadidsted balance sheets as of December 81, 1910, were 
 indnded in -C% CmUroUer't Ammal Report iot tiiat year. 
 
 Tim present Tohime is the second edition of the Mmuud of Aeeouniiitg, Reporting and 
 Buemeee Proeeimre of the City and ComHty of PhUadelpkia, the first edition of which was 
 pnblidied December 29, 1913. While the text of the first edition has been eompletdy xe?ised, 
 no changM have been made in the fundamental accounting principles laid down therein and 
 made effectiye Janoazy 1, 1914, for the various departmoitB nd boreans of the city and connty 
 gOFornmoit The present edition contains illnstratifms of llie f <Hnns essential to the sneeessfol 
 operation of the asnt and liability, revennes aeeraed and expenses ineorred and fond system of 
 accoonting and reporting, whereas the original edition did not contain any forms. Reference 
 was had in that edition to the Uoe hook of forms entitied Advance Sheets of Departmental 
 Forme for the Aseet amd LiabiUtif, Revenue, Expense and Fund System of /ecounting and Re- 
 porting, issaed by the city controller on December 16, 1912, and made effective January 1, 
 1913. The dasrafieation of expenditures was standardized with the publication March 31, 1914, 
 of the Object of Expenditure Classification. 
 
 The procednre described in this manual for the several departments and bureaus is neces- 
 sary in order that their accounts, in which the great bulk of the city's transactions are first 
 reflected, may furnish the information required for the asset and liability, revenues accrued 
 and expenses incurred and fund system of accounting and reporting. 
 
 The purpose of this manual is to prescribe a comprehensive and orderly method of 
 accounting and reporting for the city and county of Philadelphia. It is designed to furnish, 
 with respect to municipal business, the information regarded by bankers and business men as 
 absolutely essential in the administration of private business. It is assumed that the inter- 
 ests of citizens are analogous to those of stockholders of private corporations; that public 
 oflBcials are trustees; and that the common interests of trustees and stockholders will best 
 be promoted by a system of accounts and reports which reflects accurately all the important 
 financial relations which affect those interests. 
 
 There is nothing novel in the accounting system here prescribed. Its terms are in com- 
 mon use in the financial statements of private enterprises. Nor is it revolutionary in its 
 attitude toward older systems of governmental and municipal accounting. Its function is 
 rather to round out and complete the older systems, which confined themselves almost exclu- 
 sively to appropriation, expenditure, cash and debt statements. In prescribing for the city 
 and county of Philadelphia an accounting system showing assets and liabilities, xevemus 
 
 Vll 
 
VIU 
 
 F0BBW08D 
 
 •"^tm*! ■■d exptmm nemred, appropriations and funds, my guiding purpose is to make 
 smOlbb tD Mmmak, 1b» mayor, the city controller and to other administrative and executive offi- 
 Ml% emwt icporli abowing financial condition, operating results and condition of funds similar 
 Amw lAidi an eounonly available to the administrative heads of well managed private en- 
 terpriav. 
 
 The activities of the city and county are diverse, including among its numerous func- 
 tions farming, manufacturing, public service enterprises and the operation of hospitals and 
 other institutions. I have had these conditions constantly in mind in preparing a system of 
 accounting that would be practical in every way and that at the same time would be suflScientiy 
 comprehensive to tell currentiy a complete story of the financial transacticii^ woA doM and 
 results accomplished in eveiy aetivity of the city and eomtj gofemmait 
 
 TABLE OK CONTENTS 
 
 EXCERPT FROM LETTER OF BANKERS ▼ 
 
 FOREWORD _. „ vii-^ii 
 
 DIAGRAM SHOWING THE GENERAL PLAN OF THE A8SET AND I JAIULTTY, 
 REVENUES ACCRUED, EXPENSES INCURRED AND FUND SYSTEM OF 
 
 ACCOUNTING AND REPORTING _ _ xiii 
 
 DIAGRAM OF ACCOUNTING SYSTEM AND MONTHLY GENERAL JOURNAL 
 
 BNTfilBS FOB AN OPERATING DEPARTMENT OR BUREAU _ xiv 
 
 TABLE OF FORMS _ „ „ xv-xvii 
 
 Ghapteb I 
 
 GENERAL DESCRIPTION OP THE ASSET AND LIABILITY, REVENUES ACCRUED, 
 EXPENSES INCURRED AND FUND SYSTEIM OP ACCOUNTING AND 
 REPORTING AND DEFINITIONS OP MODERN 
 ACCOUNTING TERMS 
 
 General Method of Operation — Permanent Record op Each Tbamsaotion ^Two 
 
 Entries from Each Document— Control Over the Accuracy of Accounts and 
 Reports— Uniformity of Treatment of Similab Accounts— Definitions 1-6 
 
 Chapter II 
 
 DESCRIPTION AND USB OP DOCUMENTS 
 
 RBQUismoN ON Storekeeper— Requisition on Central Office of a Department oii 
 BuBAU— -Rbqujsrion on Dbpabtment of Suppubb— Requisition on Another 
 Depabtmjknt OB BmoBAU— CoNTBACT Obdebs— Opbn Mabket Obder&— Rbqulablt- 
 
 BBNDSBBD InVCHCIS — ^MEMORANDUM iMYOfCES — iNlSSDEPABTMENTAIi INVOICES — 
 
 Credit Memoranda — ^Expenditubb Yoochebb — Contract VoucHOtB — Open 
 Market Order Vouchers — Payroll and Miscellaneous Vouchebs — Rbvenub and 
 Receipt Documents — ^Advices of Voucher Adjustment 7-33 
 
 Chapter m 
 
 MECHANICAL TABULATION 
 
 Codes— Cards — Punching — Sorting — Tabulating — Printing — Analysis of Expenses 
 
 Incurred, Property Acquired and Other Expenditures by Mechanical Process 34-37 
 
 Cbapteb IV 
 
 CLASSIFICATION OF EXPENDITURES 
 
 Obsanbation Units — ^Functions — Characters op Expenditure — Secondary Classi- 
 fication of Cbbtain Expenditubes by Chabacteb— Objects of Expenditure— 
 Vummr—'BmowmMkmaii or E in f mumna m 38-63 
 
 ix 
 
X 
 
 TABLE OV 00NTSNT8 
 
 • Ohapteb V 
 
 CLASSIFICATION 05* INCOME 
 
 ItalNiiiTioN Units— Functions— Characters of Income— Source— Funds— Recon- 
 
 auanom or lNooiaB_ b^62 
 
 Chapter VI 
 
 DESCRIPTION AND USE OP BEGISTEBS AND SCHEDUIiBS OP DOCUMENTS 
 
 BnBm Mm Sctbvlb op Comx&en— Bhbstbb and Schkdulb of Ordsbs, Contbact 
 AMD Omr ]CAkuir--BBffl8i!BB Aia> Sohiddis or Jxmmcm amd Patboua— Bmk- 
 
 TER AND Schedule op Invoices awr to Depabtmkht or SDmiDBi(---BMBBin and 
 
 Schedule op Vouchers Sent to City Controller— Rbgbtee and Schsddub 
 OF Reductions in Contract Reserves — Register and Schedui^e of 
 Services Rendered Other Bure^vus — Register and Schedule of Services Re- 
 csvsd fbom Othb Bureaus — ^Monthly Report op Stores Issued from Store- 
 HOiiBB (warn oofT POB Cmr Contbolleb) — ^Begosteb and Schedule of Reserves 
 Kkum AMD DnuGunoir — Ifawnnnmii and Schbduli; or Bbvbmub Aocbdals 
 
 — RlUIBllB AND SrUEDDLB OiP InOOMB (AgCODNIB BBCEnrAMJB}— BiQBnm AMD 
 
 ScHBDOLK or Cash TBANSAcracuiS , 6S-97 
 
 chafibb vn 
 
 DESCRIPTION AND USE OF DETAIL LEDGERS 
 Appropriation Ledgers— Contract Ledgers — Clahi ants' Ledger— Expense Timom 
 — Stores Ledger — Work in Progress Ledger — Property Ledger— Reserve for 
 Repairs and Depreciation Ledger — Cash Ledger — Revenue Ledger — ^Accounts 
 BacanrABUi Lbdgbb 98-1 1 6 
 
 Chapter VIII 
 
 DESCBIPTION AND USB OP GENERAL JOURNAL AND GENERAL JOURNAL 
 
 ENTRIES 
 
 Domaji SMwr BooKKBBraio — Qasnauot Jodktal and Genebal Joitbnal Enisibb — 
 Stamdabd OinuNx Monthly Gknbkal Journal Entbxbs vob an Ofxsatino Db- 
 FiaaniENT gb Bubeau — ^Department op Supplies — Standaio Odtlinb CfannBAL 
 Journal Entries for Opening New Set of Books — ^Fob Closino at End or am 
 
 Accounting Period — Opening General Jot rnal Entries, January 1, 19 — 
 
 Monthly General Journal Entries— Journal Entries for Closino at End of 
 
 AN Accounting Period . ; 117-128 
 
 Chapter IX 
 
 DESCSIPTEON AND USB OP THE GENERAL LEDGER 
 
 Pi il i B il M Br AouiUMtB Debit Aoooumtb — Cbbdr Accounts — General, Loan and 
 Stmcxal and Ttsom Acj aiUN T U Pu md Aooodmib— Dmp Aooomim— Obbdr Ao- 
 cooM»— -CbniBBALk Loam and Sfboai* and Twom PinnMh— Natubb op Dbkib mskd 
 Cmmrn to PwniBTABT and Fund Accounts 129-136 
 
 tabeb ov oontbntci 
 
 Chaptbb X 
 
 DESCRIPTION AND USE OF MONTHLY REPORTS FBOM DETAIL LEDGERS 
 
 Monthly Affbofbiation Statbmbnt— Monthly Contbact Statement— Monthlt 
 
 Open Market Order Statement — ^Monthly Comfabativb Stobbs Statement — 
 
 Monthly Statement op Expenses Incurred— ^NTonthly Work in Progress State- 
 ment — Monthly Statement op Permanent Properties and Equipment — 
 Monthly Reserve for Repairs Statement — :\roNTHLY Depreciation Statement 
 — ^Monthly Revenue Statement— Monthly Cash Statement 137-152 
 
 Chapter XI 
 
 DESCRIPTION AND USE OP SUMMARY REPORTS PROM THE GENERAL LEDGER 
 
 Balance Shebts and Ofbbation Account&— Trial Balances— Checks on Accuracy 
 
 OF Monthly Tbial Balance— P<»ms fob Summaby Refobts 153-163 
 
 Chapter XII 
 
 A MUNICIPAL FINANCIAL PROGRAM— BUDGET-MAKING 
 Municipal Pinanoal Pbogbam— Municipal Bud<st— Pbbpabation of the Annual Es- 
 
 TDfATBS— DESCaffflQN AND USE Of PoBMB— EXPLANATION CW TbBMS UsH) IN 
 
 THE BUDQBT , 164-186 
 
 « 
 
 Chaptbb XIII 
 
 INVENTORIES AND TRANSFERS OF PROPERTY 
 
 Inventories— Inventories of Property— Reserves for Depreciation and Repaibs 
 
 Form for Inventory op Land, Structures and Other Ijiprovements — Form for 
 Inventory of Equipment (Including Livestock)— Transfers of Property- 
 Form FOR Record of Transfer of Equipment (Including Livestock) — Form for 
 Rboobd of Transfer of Stores- 187-197 
 
 Chapter XTV i 
 ORGANIZATION UNITS, PUNCTIONS AND ACTIVTTIBS 
 
 Obganhsation Units, Functions and Activities op the City and County of 1'hila- 
 
 lOLPHU— Detail Explanation of the Functional C^^assbtcation 198-203 
 
 Chapter XV 
 
 RATES OF DEPRECIATION 
 
 Percentages of Depreciation on Equipmbnt and Sibuctubes in Aocobdancb with 
 
 Kind of PBorarrY (XiASBiFioATioN 204-210 
 
 INDEX 
 
 213 
 
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 TA3Lt: OK KORMS 
 
 DOCUMENTS 
 
 K)RM NO. 
 
 1. Requkition on Dbpabtmbnt of SuFFUEa— QmraNAii 16 
 
 IA. BlEQUISmON ON DkPABTICKNT op SoPPtillBft— Ri^THBTTlONlBK . 17 
 
 IB. MaqmamoN as Dbpabtment of Suppubb — Oosr DmBmr Fbm 18 
 
 IC. "Baqvarms on Dbpabtiient of SoFBum-^Ckm DmsioN Teoklb^ 19 
 
 2. Obi»s&— OseoNAL Sent to Comtkactob 20 
 
 2A. Obdbb— €k>NTBAOiOB's Copy 21 
 
 2B. Obob — Agknowldkhoent by Contractor of Receipt of Order 22 
 
 20. 0«D»B— CiiT Owpmsumt'B Cott 23 
 
 2D. €hu>KB — Office Copy 2i 
 
 2E. OSDBI— A0VICBB TO CoNSEONEE 25 
 
 2E. Obokb— AimoB to Consonee (Back) 26 
 
 2P. OuxDfr— OoiNSiaiiBB'a (tonxs Cow 27 
 
 20. (teuBB— iNsnBOTOB's Ofvicx Coty 28 
 
 3. CONTBACT YOUOHSB __: _ 29 
 
 3A. Opkn Market Order Voucher 30 
 
 3B. Payrchjj and Mbgbllanious Youchbr _ 31 
 
 3C. YonoHM— Inbidc Design 32 
 
 4. Advice of Youcher Adjustment by City Contooller— Original 33 
 
 5. Card Vbmd in Mechanical Tabulation „ 35 
 
 BEGISTERS AND SCHEDULES OF DOCUMENTS 
 
 6. Registib of Contracts 78 
 
 6a. schbddlb op conibaotb _---__>-__.>.._..>>.^ 79 
 
 7. Register of Otsoam 80 
 
 7A. SCHBMJLB OF ObDBBS 80 
 
 8. Regist» op Invoickb and Paybole^s 
 
 8A. Schedule of Iny(hobs and Patbolls 81 
 
 9. Reoisikb of Yodchbbs Sxst to CriY Comtbollbb 82 
 
 9A. Schedule of Youohebs Sent to City Controller g2 
 
 10. Regibteb op Reductions in Contract Reserves 
 
 lOA. SOBBDDLB of BbDUOTIONB IN GONTBACT BlBBBVMl g4 
 
 11. BaoiBTBB (w Services Rendero Other Bureaus 85 
 
 UA. ScEmviM OF Services Bbhdbbbd Othbb Bubbaub gfi 
 
 XV 
 
xvi 
 
 TAKJB 09 WiOtMB 
 
 TORM Ko. REGISTERS AND SCHEDULES OF DOCUMENTS— Concluded 
 
 12. Register op Sebvicbs BscasivaD iwii OrCTsBuKBAVs 37 
 
 12A. Schedule op Scbvicb Bbceived ibom Othb Bctbaub gg 
 
 18. Monthly Report of 8iokbs Isbctd and Rstdrnkd 39 
 
 14. Bmbib or BcsBmK wtm Bbpabb amdo DawKSJowiK-^ 90 
 
 14A. SOHBMIU OP I?HW1UII worn BkAW and DmOATION 91 
 
 15. BMOBom or Bbvknux Aogmuui 92 
 
 15A. SCUCDULX OP ReVBNUB ACCKOMIB 93 
 
 16. BuuiuiB 09 Inooms (Aoooumts Rbceiyable) 94 
 
 16A. ScBBDULs or Imoomb (AooominB Bbcbtau) 95 
 
 17. BaraBnn or Cash TKAMBAcnoim 90 
 
 17A. SooMjuB or Cash TmAUBkcnom 97 
 
 DETAIL LEDGERS 
 
 18. AvfMnoAnoif ^iP'tin . j 
 
 18A. AmonuaaoK Imtam—liAHtHonuuM Bdlino m 
 
 19. CownucT Tuiwiwi Fact or Shsbt 112 
 
 1»A. CoNTBACT Iodob—Bbvbbb Sidbl__.._ H2 
 
 aO. Glahiamis' Lidcbb ! _ 2J3 
 
 SL Baiuhub Iadohl- 
 
 & Sum lABBi— Ca» 115 
 
 M, FfeORBTi' Ldob llg 
 
 MONTHLY REPORTS 
 
 25. Monthly Appropriation Statement 1^ 
 
 26. Monthly Contract Statement ^ 1^ 
 
 27. JSIonthly Open Market Order Statement 144 
 
 28. Monthly Comparative Stokes Statement 145 
 
 29. Monthly Statement op Expenses Incubbxd . i^g 
 
 30. Monthly Work in Progress Statement 147 
 
 31. IVIonthly Statement op Pebmanknt Pbopkbtixs and Equmaun 148 
 
 32. Monthly Resebvk worn Dspbiciation SrATKUNT 149 
 
 33. Monthly Reserve por Bdaisb SrAZBMxm' „ uq 
 
 34. Monthly Revendb Statkmxnt 151 
 
 35. MoHTHur STAnomrr op Cmm Tbuibaoimihs 152 
 
 SUMMARY BEPOBTS 
 
 38. SmOfABT COHBQUDAnD BaLANGB ShBT 155 
 
 87. Gbobal AfXXMmr Balakgb Shebt, QpnAXiON Account and Investment of 
 
 ™ ^ — 156-157 
 
 38. CAntAit AooooMT 3ja»UKM Shbbt 158-159 
 
 89. SncsAi* AMD TBoanr ^ooomrr Balancb Smmr 16fK-161 
 
 49. OoHPAMkiivB Foil© Balaitcb SnBR__ 168-163 
 
 TABLE OF fOBMS 
 
 xirii 
 
 BUDGET FORMS 
 
 form no. page 
 
 41. No. 1 — Recapitulations — General and Loan Funds 170-171 
 
 42. No. 2 — Direct Expense and Miscellaneous „ „_ 172-173 
 
 43. No. 3 — Repairs and Net Stores Balances 174-175 
 
 44. No. 4 — Replacements and Property Acquisitions 17G-177 
 
 45. No. 5 — Salary Supporting Schedule 178-179 
 
 46. No. 6 — Department op Supplies — Recapitulations General and Loan 
 
 Funds 180-181 
 
 47. No. 7— Dbpabtment of Supplibs— Direct Cost op Service and Net Stores 182-183 
 
 48. No. 8 — Department op Supplies — Repairs, Replacements and 1*roperty Ac- 
 
 QUISRiONS 184-185 
 
 49. Na 9— Spbcial and Tbust Funds 186 
 
 INVENTORY FORMS 
 
 50. No. 1 — Inventory op Land, Structures and Other Improvements 195 
 
 51. No. 2 — Inventory OF Equipment (Including Livestock) 195 
 
 52. No. 3— Record of Transfer op Equipment (Including Livestock) 196 
 
 53. No. 4 — ^Record op Tbanspee op Stores 197 
 
 NOTES FOB FOBMS 
 
 In stating the aiies of the forms it is understood that the binding edge of the form is the 
 first suse nuntiened. 
 
 In haying f<nni8 designed f or lue in the typewriter conuderation should be given to siie 
 of the earriage of tiie machine and the prop^ margins provided on tiie forms to suit. 
 
MANUAL OF ACCOUNTING, REPORTING AND 
 
 BUSINESS PROCEDURE 
 
 CHAF>TER I 
 
 aBNERAL DESCRIPTION OP ASSET AND UABILirT, BBV1NUI8 AOCBUSD AND 
 EZPXNSES INCURRED AND FUND SYSTEM OP AGOOUllTDrO AND SBPOKT 
 INO AND DXFINmONS OP MODIBN ACmUHTm 
 
 Th« porpoae of th« aawt and liability, revenues accrued, expenses incurred and fund syg- 
 tern of municipal acoounting and feporting is to enable the ocntroUer and other executives 
 regularly and promptly to obtain the information needed for flie effeetiTe perCmanoe of their 
 duties. It simplifies administrative methods and procedure by pladng the aeooimti and imrta 
 ot each department and bureau on a nnifom basis. The records required eonaist of six daMes. 
 as follows: • 
 
 1. Files of documents containing the original ovideiue of each transactieo. 
 
 2. Befpstera and aehedoles for each class of documents. 
 
 8. Detail ledfen fbr keeping eadi general daas of accounts. 
 
 4. General ledger eontahung summary aeeonnta. 
 
 5. Detail reports-schedules of balances and totals— from detail ledgers. 
 
 6. Summary reportfr-balance sheets and operation aeeoonti-taken from the general 
 
 ledger. 
 
 The accounts and reports are grouped or elassified as follows: 
 
 1. PnonovABY AoGomiiB 
 
 a. General aeeoiint-HRinettI aawts and liabilities, revenues and expenses. 
 
 b. Capital account— the nmnieqMl plant and leog term ddbt 
 
 e. Special and trust actfounts-assets set aaide and Uabilitiee inenrred for speeial 
 purposes and for benefieiaries. 
 
 2. Fund AooouMTB 
 
 ». General fondr-^piopriationa of general funds and resources available to meet 
 them. 
 
 b. Loan funds— funding provisions financed by borrowing: 
 e. Spedal and tnist fund»--«peeial and trost M>propriatiflni and 
 GENERAL BfBTHOD OF OPERATION 
 whelW of operating the system is the same for each department and bureau, 
 
 ^""^ ^^-"-ts as kept by each of 
 the op««tmg depwtment. and boreaua Am in summary form as well as in detail analysis- 
 
 1. The pwpri^ rdatiaB»-4h«t is the assets, tiie liabilities and reserves, and the 
 
 °«t current assets as well M net investment of flie eiiyj 
 
 2. The operating resulte-that is the revenue. ^ incurred and the 
 
 excess of the one over the other; and ^ ««* uxe 
 
 3. The funding relations-that is the authorizations to incur liafattitiea and soend 
 
 money and the character and condition of the funded reeonrest a^iilaliteto 
 meet t"ewi 
 
t 
 
 The proprietary relations and the operation accounts of the city are substantially the same 
 as the similar accounts which are found in private business accounting. 
 
 The fond aeeoonts are peculiar to municipal accounting, although they are coming to be 
 adopted by private eorpantmML TImj axe segregated and kept in a dktiiiet group of aeoonnta 
 Utn m «f tte ■iinwwty ef Aonteir MfMuratety tnm fbt aawli and liabilitiea the anthoriaatioiia 
 to incur liabilities (appropriations) and cartun contingent liabilitieB — whidi'are incurred as 
 a leault of the authorizations, viz.: Contracts entered into and open market orders issued. An 
 appropriation is not only an authorization to the treasurer to disburse and an authorization to 
 the department head to "draw," but it is also an authorization to incur liabilities for the 
 specific purpose of the appropriation. Unless the contracts entered into and the open market 
 ordera iaraed are charged against the unencumbered balance of appropriations, it is impossible 
 to immUta Hm aoMMUit of appropriationa free front eoeombrances, or nnenenmbeted. It will 
 he noted ttal pr o fri a teiy aeeonito are not affected hj theee tiaaaaetifliia and wOl not be until 
 Urn liabilitiea heeome actual in nature by the reet^ of goods or services. 
 
 In the general ledger of a department or bureau the balancing fund account on the debit 
 side to the fund accounts above discussed is "budget allowance" account The balance of this 
 account represents the unexpended balances of appropriations. 
 
 The accounts of the department of supplies, as the city's purchasing agent, are some- 
 what dMhwnl fnm Hmt ef tiie operating departmento and hnreana. They deal very 
 laii4f ivifli n n wiWilB i l halamwia of approptiatiena for wajppUm fog all d^MOtmento; and with 
 •MtHMli^ epen wmtktit otdtn, mA etter anomhianoes againet them. Thigr have little 
 or nothing to do propraetaiy accounts, eseapt as dealing with ite own assets, its own lia- 
 bilities and reserves, revenues accrued and expenses incurred, the same as other departments. 
 
 The principal features of the asset and liability, revenues accrued, expenses incurred and 
 fund floratem of accounting and reporting are: 
 
 1. PMnfiWtT Bm or Bach TmunMomm 
 
 Baek ilniimnMit wiat eortain audi inframation and nraat heir each agnatorea and vetiA- 
 m^Stm m to Mki it am engtoal mtwf and tiie beat evidinee whieh mu^ he prodaeed to prove 
 ^Mt what each transaction was, and defin^aly to keate peiaeiial nqponibiifiitj ior eaiA atep in 
 tte transaction from ite beginning to its consummation. 
 
 £aeh fik of oiiginal Jaiwiti aaartitntei a eoa^lefe xeeord of all treniartioni of the elaai. 
 
 Tvro Mmtmm IIabb moii Bagh Docktmbi* 
 
 As a means of pnteeting the city against loss of original evidence, and for the purpose of 
 BiM P i i H dl aeeBiinliiifl requiremeBl^ not lev ^aa two entrieB are made in the hooka of 
 foaard Hmn aMk AwnawL Tke fint entey ia made fran the original doenmant <» 
 eehedole of doeomente in a register which serves as a numerical index to the ordinal files, as 
 wdl as a aeeondaiy record of all the essential facts contained on the original document Being 
 classified according to classes of documents, each register also serves the same accounting 
 purpose as a journal or other book of original entry by means of which detail ledger postings 
 may be proved. The second entry is made from the original document which has been 
 registered, or from a copy or schedule tiMieof, in a detail or subsidiary ledger account. 
 
 BaKh Urn w i iatraiimi and tte detail ledger entrj tiwrelij heeome original entriea of tte 
 inlanaliM oMteiMd in a dewminit, and aa tkeae entriea an made independenfij, there to 
 no chanee for coining an error in registration or posting from one book to another. 
 
 In case there is more than one detail ledger affected by the transaction, aa maqjr entriei are 
 made as there are different detail or subsidiary ledger accounts affected. 
 
 For example, an open market order is entered as an encumbrance against a specified ac- 
 count in the appropriation ledger and in a specified account under the name of the vendor in 
 tte daimant'a ledger; a eontiaet order ia entered againat a qteeified aeeoont under the name 
 
 CMMaL uwuau imr or AooofutmnQ system 
 
 S 
 
 of the contractor in the contract ledger but not in the appropriation ledger for the reaaon 
 that the encumbrance is set up from the original contract at the of ite eaueation and not 
 
 from the order, as is the case with open market orders. 
 
 3. GoNTBOL Over the Accuracy op Aooounts and BnpcMnB 
 
 The totaling of the registers and the posting of the totala to a general ledgw thzongh tiie 
 
 medium of a general journal, are to be done at the end of each month, or as often aa maj be 
 found desirable to prove the accuracy of postings to the detail or mhaidiary ledgeia. The 
 general ledger accounts, therefore, serve a double purpose: 
 
 a. They furnish a complete summary of all transactions for the period; 
 
 b. The trial balance of the general ledger gives to administrative and controlling 
 
 oOeera halaneea or totala to which the accuracy of all the schedules of balances 
 and totala of tiie aobridiarj ledgers may be proved. 
 
 Cimtrol over the accuracy of the books should therefore be complete with respect to every 
 detail of the aeeoonta, aa wdl aa liie mattiema^ aeenracy of every item contained in both the 
 summary and detailed aee o onte . 
 
 4 Unomiiin' op TmuxMan to Similab Acooura 
 
 Tb» required forme of records give uniformity of treatment to similar accounts in each 
 <rf the departaMnte, hmeaaa and oflleea of the city. The documents and books so far as pr.ssible 
 are made adf-ezplanatory, the fonns and eolnmna aU bearing capti(ni8 and instructions, the 
 purpose of which is to identify tile fnna and to give eertainlj to tiie proeediae of theoe whoee 
 
 duty it is to keep them. 
 
 The only part of this system which requires considerable knovHedge of tu^w^fif^^ jg ^ 
 general journal and the general ledger— the instruments by means of which control over the 
 accuracy and completeness of detail accounts and reports is secured. While of necessity the 
 toeofy of ^ese enmmaiy accounts must be technical and exacting in order to serve as an iu- 
 ■tranent of p««ei<m in tiie hands of tiie central controlling officer of the city, no doubt or 
 qoeetion is left lor tiie hoiiliaeper, aa tiie lAete pnetiee ia diarted and eaeh action to be taken 
 18 prescribed. 
 
 The classification established for the general ledger aeeoonte haa been defined after earefol 
 
 consideration of the question: What is the most summary statement of facts needed by oflioeie 
 m the administration of the city's business? In establishing the classification of detail ac- 
 coun^tiie Mtt has been to furnish information in any detail which may be deeired about 
 any item m tiie aommaiy statements of account 
 
 DBFINmONS OP MODERN ACCOUNTING TBBMB 
 
 These d<^tiona are hero giT<m tiiat tiiero may be no doubt aa to tiie meaning attached 
 to the aeeoonting terms naed in this manual. 
 
 Accounts PAYABLE-Unpaid balanoes due creditoia not evidenced by notes, bonds or 
 other certificates of indebtedness. ^ 
 
 AcoouMiB Bmnrnif Claima due to tito ei^. 
 
 ADJugnoNra-The amount added to or tal^ &om an aeeoimi to affeet a leeoneilement 
 
 Administration ExpENSB-Bxpenses inenrrod tot direetien and control, tiie coat of whieh 
 ments ^""^ ^^^^^ to op«ti«i, maintenance or the ae^nimtien 
 
 purpt^'^''^"''''-^ authorization to incur liahiUtiea and to ei^ mmi^ for a apeeiiie 
 
 nt J:^J'^''l7^- "^"""'^^ ^^""^ property collectible from its owner to defiray tiie coat 
 
 Of specified pubhc improvements or services undertaken in tiie intenat of tim gmmH pJZ 
 
i 
 
 propwiy «r wtalth of the eity, which is made the subject of accounting record. 
 
 BMiANGB Sheet— A ftetemait of aawts and liahalities contrasted in such a manner as to 
 show tlM OEecai of the <mw mw ^ other, saeh ezeeas repreaenting either a surplus or a 
 deficit 
 
 BuDOS JkuUBmAKCM — An appropriation to a department or bureau. 
 
 CiriTAL AcoouNV— Consists of capital is, eaj^tal liabilitieB (see dwfi nit i o nB of theae 
 tanaa), aapital iwanraa and capital aaj^E^aa. 
 
 Capital Assets — Land, structures, non-structural improvements, equipment, aeoonnlB re- 
 eeivaUe to be »pidi«d to the redaction of debt and the unexpended proceeda of loans sold. 
 
 Cafital LuHLRna— Loi« term jadablaaiiaM and ote UabOitiaB aenrred in the acqnisi- 
 tioB of aaptal amta. 
 
 Cafital OufftkYB—A term used to oofw the cost of aeqiiiinag pxopwigr, of pagring debt, 
 aad of mnfum «»»>^ ^wMth in pp ogwa a oat of wycaae moigra. 
 Ca iBi Mw i g rjahaaaMdewdit lw i l B iiwa in d a puriteri cB. 
 
 OoNnrcnr LuaiiJin»— Obligs&MM i» aoanaeiiai wilii which then aie aoaditiflaa wMeh 
 have to ha fulfilled hcforo ^qr beeoaia actaal li a biK ti w i. . 
 
 ttft iu^^uiJUiita mAanMditodlgrte4««rlMKt<rfeil7flOB- 
 to th«r iBMiiiiilin aBfinimlaliw aaaowHi to lha mpptoptiMllkiik ladgen of 
 
 riilalii AiMiw i riiniwiij <^ the city which may be used in the woih of operation and 
 maintenance, or fanda to meet the coat timwtf ; or property which may be naed to neet cnr- 
 
 C uM B tW T Tj^a— 1 rmiwiii financial obligations incurred in the cityVi opeimtioii and 
 and kaaa made hi mitie^Mtioa of the coUeetioa of rerennea. 
 
 -The aMi—la ly wkUk apprcpriitoa nd etiMr mriMaatea to iaeor 
 
 kaa in the coat Tafaie of property and eqoipmait which cannot be oflf- 
 
 aet by repairs. It is only offset by the acquisition of new property and equipment or parts 
 to f^lace the wearing out or obsolescence of the old property and eqmpment. Depreciation is 
 figured by classes of property and not by individual pieces. For the method of figuring de- 
 preciation see Chapter XIII, Inventories and Transfers of Property and Chapter XV, Rates of 
 Depreciation. 
 
 Deficit — An excess of liabilities over assets. The opposite of a sorplos. 
 Disbursements — Cash expended for all purposes during a stated period. 
 Encumbrances — Amounts represented by contracts registered and open market orders 
 iasaed which have been set ande from appropriatkoa to meet tiicae liabilities against the time 
 whm thqr viU become donaiid liaMKti ea. 
 
 .The total ecat iaeiured lor earrent «speaaea» abfttemoita of revenue, ac- 
 
 of jueyiily or oUmp aMi or §m HU mMkm of Hdbffitiea and indudes cash w 
 
 Bjdpknses — Cost of administration, operatien, reserve for repairs, reserve for replacements 
 (depreciation) and fixed ehai^ea ineuired in or aeeraed to a stated period irreq>eetive of the 
 date of payment. 
 
 Fixed Charges — Amounts that are recurrent and that may be predotermincd, arising in 
 most cases from obligations of a long term nature, such as interest on loans and mortgages, rent 
 for leased property, ground rent, insurance and taxes. 
 
 General Account — All accounts reflecting the (uirrent financial condition of the city and 
 including the current assets, current liabilities (see definitions of these terms), current reserves, 
 and current operation accounts. 
 
 General Fund — The estimate of revenue receipts and the cash in the treasury from or- 
 dinary revenue sources, less outstanding vouchers audited. and warrants payable, that is avail- 
 able for the current expenses of government, the payment of ddiit and the acquisition of prop- 
 tftiee. 
 
 Inoomb— The amount of funds eolleetible in a eertain period. 
 
 Inventory — ^An itemissed list of articles, stores, equipment and property with values. 
 
 Investment op the City — The account in the general ledger of an operating department 
 or bureau which corresponds to the sum of the capital, surplus and profit and loss accounts in 
 private bnaiiMaB. l%e balance repreaente tiie exoem of assets over lialnlitiea, or tiie equity or 
 investment of the city as of a given dato in ^t d^rtaiait 
 
 Imvoicb— A stetement of account rendered by a person who has furnished supplies or 
 material or r^idered service to the city, sodi stetement being used as a basis of settlement of 
 the amount due. 
 
 Leabiuties— Financial obligations incurred by the city. 
 
 Loan Funds — ^The proceeds from the sale of bonds for hmg term loam. Temp<»«ry loana 
 are carried in the general fund. 
 
 Maintenakct Expense— Expenses incurred for the care and upkeep of the i^iysical prop- 
 erties and equipment as distinct from operation. It includes the annual reserve for repairs and 
 the annual reserve for depreciation. These annual reserves are charged to maintenance expense 
 and credited to their respective reserve accounts. Actual expenditures for repairs and replace- 
 mento are charged to these reserve accounts respectively instead of being charged direct to 
 maintenance expoise. By this method tiie eoet of maintoianee is equitebly distributed to the 
 current expenses of each year regardless of tiw year in which the repdn or replacemente aie 
 actually made. 
 
 Operation ExPENsn— The ordinary running expense of the city govmnment imddait to tiie 
 cost of conducting the current services performed by the city. 
 
 Kec AnrcLATiON — The forecasting or bringing together of details of like character into 
 
 summaries. 
 
 Receipts^AII cash coming into the possession of the city in a steted period irr«q>ectiTe 
 
 of the source. 
 
 REcoNf iLiATioN STATEMENT— A Statement that analyzes and sets forth in detail the differ- 
 ences between two accounts. 
 
 Kepairs — Includes all expenditures for keeping structures, non-structural improvements and 
 equipment in good operating condition throughout the entire period of the estimated life of any 
 unit thereof; and includes also expenditures for replacing minor parte that keep property in 
 repair only during the estimated life tiiereof and do not lengths ite estimated life. 
 
 BsPLACBifENTs — ^lududcs all expenditures for replacing or renewing the whole or an import- 
 ant part of any structure, non-structural improvement or equipment, and whiA extendi ite use- 
 ful life beyond the average term of life of properly of that class. 
 
 Reserve fob Depreciation — An amount obtained by chai^ng "maintenance expense*' and 
 crediting "reserve for depreciation" for the estitiiated amount of depreciation in the cost value 
 of property and equipment as the result of use and obsolesei^iee. Expenditures for rejilaeements 
 are then charged to the reserve for depreciation instead of being eliarged direct to maintenance 
 expense as would be the case if no reserve for depreciation were set up. AVhere the amount of 
 depreciation has been accurately determined, the credit balance of this account represents the 
 
expenditures to be made in the future on account of past depreciation. See also the definition 
 for depreciation and Chapter XIII on Inventories and Transfers of Property. 
 
 Reserve fob Contbacts — ^An amount set aside from appropriation balances for the liquid- 
 ation of contracts. 
 
 Reserve for Open Market Orders — An amount set aside firam q^ropriation balances for 
 
 the liquidation of open market orders. 
 
 Reserve for Repairs — An amount set aside by charging "maintenance expense" and credit- 
 ing "reserve for repairs" for the estimated amount of repairs which accrue to a certain period 
 regardless of whether the repairs to property are made in that period or not. See also Chapter 
 Xin on Lmntories and TnEBafers of Property. 
 
 Bbvenue — The increment of gain applicable or apportionable to a certain period as acerii- 
 ing iB» aad Mkmging to, that period irrespective of Hw pexiod in wUeh it beeoBMi edleeiible 
 
 SALimii Ci— peiMiHwi for pwnnri weniom faed upcB • wwiMj, BMsUdy or yewly 
 
 Bmcnm Tiihhw n>iikw rcndned «r nsteritb or wapsSSm tMufemd itmm mm depttrt- 
 »Mit or burwm ti moiOm dtpwt— rt or bawn. 
 
 BasMBm Warn Pi— Miwi wt Mide Ij ^« otj ta tmen lor tto aoMrtiwta aad re- 
 diytti of tiio ff> iiirff il €f fte cHy'b del>t 
 
 tkmuu L gjKD Tman Aeooum—A statemeiit of tie rawuees Iwld by the eily in trust or in 
 ill eqpadly M trartM or qM^K «>Ponto agnt» togote 
 I nd dMlO w m oi 
 
 toouaiiiiDTRinFiiMDB--Tbe«tiasledreeeii>te of a ipoeial and tmit nstore and tlie 
 wpccul and tmat etA In liw treiiniy apffieaUe to w^pptopi^ai&m tmemaia, nd fundi avaHiUo 
 
 BntjOn—Tlo i— of aewii oiwr liahiHtlw and reeerrefc In tto g aw ra l boota of tiw dty 
 
 (eify ooBtroIler's department) the surplus conarts ni two parts, (1) the excess of eaah over 
 immediate demands (vouchers audited and warrants payable), which includes the amount 
 which must be held available to cover unexpended appropriations and the amount which is 
 available for further appropriation, in other words, the "general fund surplus," and (2) the 
 excess of other assets over other liabilities, which surplus is purely of a proprietary nature 
 and la not available for appropriation as waA. It oady beeomes sfaHabie for appropriation 
 nlnn tke "olte aMte" an eonverted into eadi. 
 
 TIMAL Balamcb— A fist In two paraDel eofainuis of tbe total debits and total eredits of esdi 
 apoi aeeoont of a kdfer, prepared to aseertsin that tbe total debits eqoal the total eredits and 
 need as a basb fmr jMrqMiring financial statements. A trial balance need only contain the bal- 
 ance of each open account of a ledger if the financial statements to be prepared do not require 
 information as to the vdnme of transactions affecting eaeh account as shown by the total 
 debits and total credits. 
 
 Unapplied (Net Cash) Balance — The amount of cash in the treasury applicable to appro- 
 priation accounts, less audited vouchers and warrants outstanding and unpaid. 
 
 Voucher — A document containing a statement of an amount due by the city and accom- 
 panied by, or having attached, the necessary evidence to prove the justice of the claim and con- 
 taining the approval of such oflBcers of the city as may be required to pass upon the evidence 
 and approve the claim for payment. 
 
 Wages — Compensation of skilled and unskilled employees fixed upon a per diem or hourly 
 basis. 
 
 CHAPTER II 
 
 lammsmim amd m or i kmwmi t b 
 
 DocnifBffTS, as applied to munidpal aeeonnting, are the original or official papera, wliieb 
 form tbe basis, proof or support of a thianeial teansaetiom between a dqpartsMnt of tba eity and 
 another party, arising from an obligation of the one towards the otihor. Doeoments contain all 
 
 information pertaining to the transaction and thoy also include records within a department 
 having to do with the handling of property, stores and the adjostmoit of aiWWti. 
 By general classes, the documents are as follows: 
 
 1. Requisitions 
 
 (a) Requisitions on storekeeper. 
 
 (b) Requisitions on central oflfice of departraait or boreao. 
 
 (c) Requisitions on department of supplies. 
 
 (d) Requisitions on another department or bureau. 
 
 2. Orders 
 
 (a) Contract orders. 
 
 (b) Open market orders. 
 
 3. Invoices 
 
 (a) Regularly rendered invoices. 
 
 (b) Memorandum invoices. 
 
 (e) Inter-departmental invoices. 
 
 (d) Credit invoices or credit memoranda. 
 
 4. Expenditure Vouchers 
 
 (a) Contract vouchers. 
 
 (b) Open market order vouchers. 
 
 (e) Payroll and misceUaneous vouchers. 
 
 5. Revenue and Receipt Documents 
 
 (a) Tax and water bills. 
 
 (b) Rentals. 
 
 (e) Invoices for services performed by the city, 
 
 (d) Licenses, fees and permits. 
 
 6. Advices w Voucheb Adjitstmsnt 
 
 1. REQUISITIONS 
 
 A requisition is a request made by an officer or employee of the city for serviees, supplies 
 and materials, such instrument becoming an <^cial document when duly approved by an an- 
 
 lliorized official. 
 
 Requisitions arc of four classes, as follows: 
 
 (a) Requisitions on storekeeper. 
 
 (b) Beqainti<»DS on eratral office of department or boreao. 
 (e) Beqaisiti<ms on department of sopplies. 
 
 (d) Beqoisitions on anothw department or borean. 
 
 (a) Requisitions on Storekeeper 
 
 The form used for "requisitions on storekeeper" is left to the discretion of the particular 
 department It most, however, contain soffieient information to enable the accounting division 
 
8 
 
 Aim mm cm m tjommm 
 
 to properly classify the materials issued, and be of a distinctive form and color. Requi- 
 rations on storekeeper being prepared in triplicate, the original and duplicate are forwarded 
 to the ■tanfewper tiiraai^ the proper cImwiibIii^ and tlie teiplicate remains as a permanent 
 neofd in tlie mmatg oAee. 
 
 "When properly approred, tiie orin^inal and dapUeate reqniaitions are sent to the store- 
 keeper and are his authority to make deliveries requested thereon. Deliveries from the store- 
 hoTise should always be accompanied by the duplicate requisition, which serves the purpose of 
 a "delivery" or "shipping" ticket and bears the receipt of the person to whom the materials 
 are issued. At the time of delivery of the goods, the storekeeper notes the fact upon the 
 original requisition and forwards it to the central accounting office of the department or 
 hofMa. Tk» duplicate requifd^n he letaiu on file as a irtoiehoaae zeeord. 
 
 No partieiilar iMUMd of munberiag th« nqmaHem <m slenkieper k preseribed, this 
 ImNt kll to tiM diMNlieB «t tiM daptttMBto. 
 
 (b) Requisitions on Central Office of Department ob Bubeau 
 
 "When there is need for articles not kept by the storekeeper, or when the storekeeper re- 
 quires articles at the storehouse or when services are required, a requisition on the c?ntral 
 office of the department or bureau should be prepared in duplicate; the original requisition 
 being forwarded to the central office of the department or bureau; the duplicate being re- 
 . tuMd Igr tta requiaitiaMr. 
 
 Upm ttM iMsipt of ilM erigbial reqoisilicB in the eentral oillee of the department or 
 iNireau, and as soon as the necesinty for the requisition has been determined, eithor (1) a 
 requisition is made upon the department of supplies (c, described below) or (2) an order is 
 sent to a vendor by the eentral office of the department or bureau, or (3) a requisition on 
 another department or bureau (d, described below) is made, according to the manner in which 
 the articles or services are to be obtained. 
 
 A departmental otder for the purpose of filling a requiaition on central oHee sbovld only 
 be isMMd in special eases wtm ito iesae is not in eenfliet with the Aet of Anembly of April 4, 
 1908, P« h, 35^ Mid utae thete is am iiiiineiiMlwiieil balanee of an i^ropriatioii arailahle in 
 tte department or boreau issning it. 
 
 The forms used for the requisition on the central office are of a distinctive form 
 and color, but should follow the same oreneral lines as those issued upon the department of 
 supplies (Form No. 1). Minor changes in the wording and which do not change the essential 
 character of the requisitions may be made to suit the requirements of the particular depart- 
 mmL The Hom emnMrated omsl be totdligiUe so as to adndt of thdr proper daasifieatioii 
 hgr cIkimI^ of expendltiEfe and by fanetioii or aetivlly. 
 
 (c) Requisitions on Department or SuPFUMa, {Fokm. 1) 
 
 Act of Assembly of April 4, 1903, P. L. 154 provides that the department of supplies shall 
 have the direction, control and administration of the purchase and supply of all articles of 
 personal property required in the conduct of the business of the city and that all departments 
 of the city shall obtain such articles by requisition upon the department of supplies. By vir- 
 tue of this act the department of supplies is designated the purchasing agency for the City of 
 PhaaddpUiL 
 
 Tke nqaoMm en the dqpartmeiit <tf si^plies is typewritten ui triplieate by means of 
 eaibon paper; as many additional copies may be made as individual bureaus may require. 
 
 Hie office or station requiring the material makes out a requisition on the central office of 
 a department or bureau (as described above) and transmits it to the chief clerk, who makes out 
 a requisition cn depnrtment of supplies. After approval by the proper officials, the original 
 (Form 1) is sent to the department of supplies. The yellow sheet (Form lA) goes to requisi- 
 tioMr to aotiJSy him that requisition has been made out. The pink copy (Form IB) is retained 
 
 niacyif i iD ir Mxm vm or DOCDioBmi 
 
 9 
 
 in the central offif-e (chief clerk) of the department or bureau and tiled numerically. The blue 
 copy (Form IC) is also retained in the chief clerk's office and filed in the cost division tickler 
 by stations originating the requisition. 
 
 Separate requisitions must be prepared for each class of supplies included in each appro- 
 priation item to the department of Hqpp&es, and separate requifliti<ms tor supplies om s^edule 
 and for those not on s^ednle. 
 
 In entering or listing articles leave at least three-quarters of an inch between eadi entiy. 
 
 In all eases where artides have been sehedulized by the departm^t of suppliei^ insert 
 in the column headed "schedule" the class and item number. 
 
 In the column for ''description" state in definite terms preeisdy what is required, t. 
 make, kind, size, or patt^ of the article. 
 
 The cost of the utMm bgr vm% aad is total is aseertaaned and i^aeed in the eoiumns headed 
 
 "Estimated Cost." 
 
 The last two columns are reserved for notetions by the department of supplies. 
 
 In case a requisition form is spoiled in issuing, it should be canceled by marking across 
 the face the word "spoiled" and delivered promptly to the chief clerk and by him forwar-dcd 
 to the department of supplies; this will keep the consecutive series of requisition numbers in- 
 tact. 
 
 (d) REQuismoNs ON Another Depabtmbnt ob Bubeau 
 
 When the occasion arises for a department or bureau to ask that work be done for it. 
 or ^t supplies and materials be fumulMd by another department or bureau, a requisition 
 on eentral «Aee k made mif in repdar toxm by the parson reqmriBg the sendees 
 or tibe material and smt to the central dBee of tiie bnrean, which then issues en the other d^ort- 
 ment or bureau from this requisition, an inter-departmental or inter-bureau requisition upon 
 a form similar to that used for the requisition on the department of suj^lies. 
 
 2. OHDBBS. (Forms 2, 2A, 2B, 2C, 2D, 2E, 2F, and 20.) 
 
 As heron used ordm «e of two Idnds, namdy, eontniet «rden and opoi market orders, 
 (a) Contract orders will be understood to mean the requests made by a purchasing agent or 
 othOT person authorized to request the delivery of supplies and materials under formally 
 executed contracts, the quality, quantity and price of the supplies or materials being gov- 
 erned by the terms of the contract under which the order is issued. (b) (>i)en market 
 orders, as used in this relation, will be understood to mean all requests for the delivery of 
 supplies, materials, or the rendering of service not formally contracted for by the city, and 
 which, iQMm aeeeptanee and delivery by the person reedving the same, eonstitute informal 
 ecmtraola, the quantity, quli^ and price being determined by eorm^md^moe and otiiw in- 
 formal agreements betwera the agents of the city and the emilraetor or Tendw prior to deliirery, 
 or by the settlement of accounte steted after delivery. 
 
 The two kinds of ord^ and the e^es tibereof are in diffMoit eolors. The several 
 copies are used as follows: 
 
 (1) Original Obder. (Form 2) to be attached to the voucher transmitted to the contrullcr. 
 
 This copy of the order is sent to the contractor or vend or with (2) and (3) described below 
 (Forms 2A and 2B), and is returned by him with the delivery of the goods in case it 
 is oontonplated that the wder shall be completed by a single delivery. Being the original 
 order, an exaet et^y of whieh is kft witii the eestraetor or vendor, and bong ddiveied by the 
 eontraetor or vmdor or by his afwt to Ibe reeeiver of the goods, it becomes, when property 
 
Ill 
 
 certified and receipted, the best evidence obtainable (a) as to the cliaracter of tlie order given, 
 (h) as to the faet of delivery, and (e) as to the quantity and description of goods for which claim 
 may be entered by the contractor or vendor against the city. 
 
 (2) Oon wom^tmMmmwt Cam^uanrnmYmmmiJ^mMtk} 
 
 TloB tapy k far tiM im of tt» eootiMlor or vwdor, aad k kk cnridMoe of Am odhr n- 
 
 eeivad tnm tiw citgr. It oirms fuU instraelions to the contractor or vendor as to the depart- 
 ment ordering, the place to whidi the delivery is to be made, and the quantities, prices and de- 
 scription of goods. The instructions contained on the order are (a) that the number of the order 
 (and contract, if a contract order) is to be indicated on invoices and (b) that invoices in 
 triplicate form most accompany each delivery of goods, or the goods will not be received. 
 
 (8). AmmamMomamf wr Cmmmm c» fi Piiwi cr 0— (Pdmi 2B) 
 
 Tbk copy is letaiiMd bj the eontrae tor or Tcndor to the dBee iron wUdi it wit kmed iw an 
 «iAitiii ^ it^ nmt of aMb neoipt of oite and tiw date on widdi ddiyery of the aapplka ordered 
 iM(f ho oaqwelod. Upon Hi return tiua copy of order will be used by the department's in- 
 spectors to note on the extended sheet the particulars of inspection, after which it may be 
 attached to the copy of invoices and other papers in the case and filed. If there is doubt of 
 the prompt return of this copy of the order by the contractor or vendor an additional copy of the 
 Older can be made for the use of the inspector as described below under (8). 
 
 (4) CoN»etu»*8 Copt (Fom 2C) 
 
 This copy of order is sent to the department of eit7 contndler aa an advioo of tiie 
 ofder kned and to cnahk the eentrolkr to eotaUkii tto rcaema and fliieiimbnBMet aet up 
 afrawt m^ropriatka aeeoonts fmr orden knod. 
 
 (5) QiviOB C!oPY (Form 2D) 
 
 Tkk oof^ k lotained in the ianing ofltoe to eataWiih theniii a tamgAebb file of all orders 
 
 (6) Copt op AcncB to O o w muumi ob t tao m m or Qocm {Woam SB) 
 
 This copy is to inform the originator of the requisition on the pnrehaong agent or order derl; 
 that the goods have been oidmd; to notii^ him aa to 1b« date of tto order and tiM ip^^ 
 
 dnerqvtkn of tin goodk 
 
 This copy of order is held by the consignee or receiver of the goods until order is completely 
 filled and goods delivered, inspected and passed, when it is certified and approved and transmit- 
 ted to the department of supplies, if the supplies ordered were purchased through that depart- 
 niont, with the original and duplicate invoices, the original order and the schedule of invoices. 
 I f the goods were purchased direct or independently of the department of supplies by oOier do- 
 partmenta (ht oOooi fbm Ok copy of otder k ntsnod for permaiMBt Ilk ki tiioie deparlBMnte 
 
 The haek part of ^ eopf of advice to consignee or recdyer of the gooda provides for ac- 
 ooonting for More than one delivery of the goods by recording each delivery as it is made and 
 enables tho upj^owtX of the front of Form 2£ only after all the goods ordered have been re- 
 eeivod> 
 
 ( 7 ) Consignee 's Office Copt ( Form 2F ) 
 
 This copy of order, when issued by the department of supplies, is retained in the 
 central or accounting ofiBee of the department or bnrean that roeehred the goods as a rooovd 
 of goods oidNvd thnoi^ the deparfanont of tappUea. Ww waA departOMBto or hantai thk 
 
 mumummi axd mm or ooaraeniiB 
 
 U 
 
 copy may, upon ite receipt from the department of sapplies, be registered in a memorandnm 
 register of orders-Hwparate from the regktar of orders (Form 7) herein deserihed— to estaUidi 
 the enenmbraneea against department of anpplies appropriationi^ memorandnm tfbeonnte of iriddi 
 are hepi by each departmoit or boreau. In the event, howerer, that a department may 
 wish to set up the encumbrance against the memorandum appropriations from the requisition 
 en the department of supplies rather than from the copy of order received from the latter 
 department, the copy of order may be filed numerically, thus making a serial record, or it 
 may be placed in a temporary file and, when invoices are received, taken from the original 
 file and attached to the copies of the requisition and invoice retained by the departmoit 
 
 (8) IimoiOB's Oman Oon (Fobm 2G) 
 
 Thk eopy k sent to the inqieetor's office, department of sapplies. By thk copy the in- 
 speeton axe informed as to the quality and quantity of the goods ordered, the point of de- 
 livery and the date npon which the delivery is to be made. When the goods have been found 
 to meet the requirements of the orders, the consignee or receiver of goods is notified, the eopy 
 then becomes the permanent record of the inspector's office. This copy is required only wlicii 
 order is issued by department of supplioj. The forms used and the method and procedure em- 
 ployed in issuing orders direct to the contractor or voidor by the several departmrato or 
 boreaos should bo sabstantially the same aa deseribed abofo. 
 
 .3. INVOICES 
 
 In addition to the classification of invoices which follows, it shonld be noted lliat inTmees 
 in the city departmente and boreans are of eithw of two goieral dasses; namdy, (1) dermri- 
 m«»M mvoieu for goods or swviees pnrdiaaed hy a department or bnrean npon ite own order, 
 and (2) "mppKet" mwnees for goods porduMed npon order of tiie departmrat of sapplies as 
 the porehasing agent of tiie eitgr. 
 
 (a) Regularly Rendered Invoices — An invoice is a statement of account rendered by a 
 person who has famished sapplies or material, or who has performed serviee for tiie eity not as a 
 regnlar employee, saeh stetranent of aeoonnt being nsed as a bask for Hie setllement of daims 
 for goods so famished or sorviees so performed. Bxeept under conditions described below on- 
 der the heading "memorandum invoices," invoices must be rendered to the city at the time sup- 
 plies and materials are delivered, or when services have been performed. Invoices for goods 
 ordered by the department of supplies for the other departments and bureaus must be delivered 
 with the goods to the department or bureau for which the goods were purchased. 
 
 Invoices in triplicate are required for all purchases by the departe^nt of sapfdies 
 for oilier departmente and boreans; and invoiees in dmpUe^e for all pardiases by depart- 
 mente diieei If an extra eopy of an invdee is needed by any department or boreaa, there 
 k no oifajeetion to ite being required by the department ordering the goods. Any goods de- 
 livered nnder the circumstances above described, without triplicate or duplicate invoices, as 
 ease may be, will be held (if at all) at the contractor's or vendor's risk. They will not be used 
 or reeetved into stock until invoices in triplicate are furnished, except as noted under b (below). 
 
 (b) UEMKMMxnmu Invchgbb are to be used under the following conditions: If at any 
 time it may be necessary to use goods which have been deliTered witiiont invoices in tripli- 
 cate, the perscm receiving the goods must make out meoHMrandmn mvoiees and state tiiereoi* 
 
 the emergency which caused such action to be taken. 
 
 Memorandum invoices will be treated in the same manner as vendor's invoices until the 
 vendor's invoices shall have been received, when the copies of the vendor's invoices will be 
 cheeked to the corresponding copies of the memorandnm invoices and filed therewith as a 
 part of the record. 
 
Delivery slips in lieu of triplicate invoices are to be delivered with the goods when mer- 
 chandise is delivered under the following conditions: 
 
 (1) When it is eontoni plated that more than one delivery is to be made on aecount of a 
 
 formal or an informal contract which does not require that orders be issued 
 against it; 
 
 (2) When it is contemplated that mort than one delivery is to be made on a single order 
 
 issued against a formal contract; 
 
 (3) When it is contemplated that more than one delivery is to be made on a single open 
 
 market order. 
 
 The receiver of the goods will note the particulars of each delivery on the back of the 
 ' copy of advice to consignee" (Form 2E), and when the final delivery is made with the 
 eopies of invoice and origiaal older Mcompanying it, he wffl eo^ m Hw huA of iib» oiigimt 
 ovte Ike pmMm of mA d^ery wkUk W k» pm^ouly i»tod m ^ *'ef^ of adviee 
 to mmIcmcl" WhcMvor fsoodi an ddmod vader fhe mamitBaiom above deieribed it k 
 eoateiplatod lluit the vendor shall leave with the receiver a ddivery dip. In ease the vMidor 
 does not leave a delivery slip with the goods the receiver will provide a memorandum for the 
 deliveryman to sign as evidence of the quantity of each article delivered. These deliverv 
 slips, whether on the vendor's or receiver's forms, will be kept on file by the receiver of goods 
 until the final delivery upon an order is received, when they will be attached to the original 
 copy of the order (Form 2) and forwarded, together with the "copy of advice to eooagnee" 
 and tiM eofoeo of the invoieeB (approved aa to quantity and quality), to the central oiBee of 
 tka nevrer of the goods. In ease of ordors not completed at the end of the month, the re- 
 cdvii^; d«* will list the receipted delivery slips on a separate memorandum for each uncom- 
 pleted order and send them to the central office of the department or bureau for entry in the 
 register and schedule of invoices in the month in which the goods were received. They will 
 be given an invoice number, which number will also be placed on the invoice when it comes 
 through with the final delivery of the goods. This is done that the delivery slips may be 
 identified <hi the register and sehedole of invoieeo with the ronainder of the invoiee that is 
 iitiilarfiil m a saJbaegnent wmmA, 
 
 To tht end ttttt tiM oeMtraeler or veadsr mtgr elearly understand how he shall render 
 invoices in the cases described above, tbe department of supplies (or other office issuing 
 orders) will stamp the following notation on the contractor's or vendor's copy of the order: 
 ''Delivery slip must accompany each delivery of goods, and with the final delivery, in- 
 voices in triplicate covering all deliveries upon the order must be sent to the department or 
 bureau receiving the goods." The same procedure must be followed in rendering invoices cov- 
 ering partial deliveries as has heaa. outlined above under the heading *''Begularly rendered 
 mmem." That ii^ ttcy must in all eassa tmompmay the final delivery of goocb to the con- 
 Bgrr, and upon apf^raval of the goods as to quantity and quality by the proper person, be 
 forwarded to the central office of the department or bureau for entry upon the register and 
 schedule of invoices (see Chapter VI). If the goods have been ordered by the department of 
 supplies, however, the "supplies invoices" are later entered upon the register and schedule 
 of invoices sent to the department of supplies, preparatory to being forwarded to that de- 
 partment. 
 
 It slMNild he bone in n^nd, hawtm, tint tlda proeodnie £sr itivvieea is e&mfimed $Mif to 
 tlMBe cttoplioMd easeo wtoe H May be iiuuiisBiffy to deliver goods oidMed without invdess 
 in triidieate aeeompanying the ddivety. 
 
 If it is found that there are any conditions in connection with the delivery of goods and 
 tbe rendering of invoices that are not provided for by the foregoing procedure, rules cover- 
 ing the same, in conformity with the general method of operation herein described, will 
 be formulated as they arise. 
 
 aito mm op iiijihimhii 
 
 Wherever in the procedure outlined above the department of supplies is named, the same 
 procedure with slight modifications to suit local conditions is to be fc^owed hy all ottar de- 
 partments and offices. The department of supplies is named i^eeifieaUy beeanas that dspart- 
 mmi is the purchasing department or agent for aU oi^ departawnts, bnreaos and ottees. 
 
 (c) Inter-Departmental Invoices — An inter departmental invoice is an invoice rendered 
 by one department or bureau to another for services rendered or materials, supplies or equip- 
 ment .delivered, or for the tranafer of custodianship of land, structures and non-structural 
 InqiiovenMitla. In &e eaae of inter-departmental tranafer all 8erviee% materials or property 
 are billed at cost value. 
 
 In the case of services the journal entry representing the cost value of services fur- 
 nished another department or bureau is charged to inter-departmental ser\'ices, etc., 
 through the medium of the register of invoices and payrolls. Materials, supplies and equip- 
 ment purchased for another department or bureau where such fact is known at time of pur- 
 chase is similarly charged to services rendered other bureaus through the medium of the 
 register of invoices and payrolls. 
 
 Ifaterials, ropplies and equipment issued from the storehouse of a department or bureau 
 for the benefit of another department or bureau is charged to serviees rendered other 
 bureaus, through the medium of the monthly report of stores issued. 
 
 Equipment that is in use by a department or bureau and not in stores at the time of its 
 transfer to another department or bureau, and land, structures, non-structural improvements, 
 accounts receivable, choses in action, or any other asset whatsoever not mentioned above, which 
 is transferred to other departments or bureaus, is registered in the registw of serviees midmd 
 other bureaus, the description of which appears in a suboequoiit chapter. 
 
 The inter-departmental invmees describe and give the cost value of flie services or property 
 tnuiafarred, and should be prepared in triplicate. The original and first copy (duplicate) is sent 
 to the receiving departments with the goods. The second copy (triplicate) is retained by the de- 
 partment furnishing the goods. The first copy is receipted by the department receiving the goods 
 and returned by it to the department famishing the goods as evidence that the goods as issued 
 have been received. 
 
 (d) Credit Invoices or Credit Memoranda are issued where there are allowances or 
 reductions made on an invoice in favor of the city, usually on account of goods returned to 
 the vendor. When such invoices are received, they are entered in the register of invoices 
 in red ink as a credit If an invoice has been vouchered prior to the goods being returned 
 to the vmdor, the adjustment would be made in the voucher register iaataad of in the invoice 
 register. 
 
 Whenever it is not practicable to issue orders covering petty expenditures, ^ invoioes cov- 
 ering sudi expenditures should have noted oo than the words "No order." 
 
 4. BXPENDITUBE VOUCHERS 
 
 Expenditure vouchers as herein used are documents prepared by a department or bureau, con- 
 taialng a statonwt of amounte due by fhe eity, approved by tiie prop^ head of tbe depaitBMnt or 
 bureau, aceompanied by the evidence of the propriety and justice of the daima and certlied to 
 
 by persons having direct knowledge thereof. 
 
 There are three classes of expenditure vouchers, namely, those chargeable to (1) general 
 fund appropriations; those chargeable to (2) loan fund appropriations, and those chargeable 
 to (3) special and trust fund appropriations. Each of these three main classes of expendi- 
 ture vouchers is sub-divided as follows: 
 
 (a) Contract vouchers (Form 3) printed on blue paper. 
 
 (b) Open market vouchers (Form 3A) printed on yellow paper. 
 
 (c) Payroll and miscellaneous vouchers (Form 313) printed on white paper. 
 
li 
 
 The first named, (a) contract voucher, is used to cover payments applying to duly exe- 
 «alii aoBtiMli; (b) op«B — pIbI wwwIwm eover open market orders, and (c) payroll and 
 ■MIWMM VHMlMn evfur aft wtjnOa wad iiMicMal ezpeiiMi tot nlddi m aotttiMft kat 
 becK dMBlal or «p«n MiM avte iMMd. 
 
 The aevwal classes of vouchers aie 9i tiM ■DM aaa cad iotm, aad fomirik fhe iaiM g«i> 
 oral information to the city controller. 
 
 No voucher or warrant should be drawn for an amount less than one dollar, and where one 
 voidor has several bills accruing in one month they should be combined and one warrant drawn 
 at md of month. 
 
 Appr<rral of all daims against the city for audit and payment aUl te «■ cqpenditure 
 la tikM^ eertiflBd ty ^ head af dipartmit in whiA flie dmm origaata. OntiMOBliida 
 af the ^ Qwe hw (Forms 3, 3A aad SB), the d^aitmanla entor fkt number of meher and war> 
 rant, estimate number if a contract vowdiar, and open mailBat order "yM^tr if an open maiicet 
 
 voucher, and the general or loan fund appropriation item numbers and amounts. The name of 
 the payee, the nature of the voucher and the total amount thereof are also shown in the spaces 
 provided therefor. Under the heading "Character of expenditure" and "Amount" is entered 
 the distribution of the voucher amount in accordance with the classification of expenditure detail- 
 ed IhiaiiMdiu. Tlw total of tte amoont eolBmn is fhe total amount of the voucher as dia- 
 tntetad. Bfam ia paofided lihewiae for the £atrihution of the TOBeher bj fnaetioB, fur the ap- 
 proval'al the imMihiir by the bureau chief aad the director oi the department in wMA tiie 
 voucher emanated, and for the acknowledgment of the receipt of the warrant by the payee. 
 Particulars of the claim are entered on the inside of the voucher (Form 3C), giving the item, 
 date, recapitulation by object of expenditure, and, if there are several items chargeable to one 
 account, they are entered in the column headed "amount." The total of the items is extended in 
 the last column, and if more than one account is covered by the voucher, the last column is total- 
 ed aad thia total baee— fhe amenat of the iroaeher. 
 
 The tmm for Ihe puifrM vaueker ia of atandard aiae for all department^ hureaua, eommia- 
 aiona aad eAeea of the eity. The size ia 17'' x 14" and the ruling ia uniform for all roUa. The 
 mUag, however, may be varied with eonaent of ^e departaNat <tf dfy eoatroilar to aait Umi 
 rof irammta of any efiee. It containa columns as foUowa: 
 
 Cofanan 1— Wammt No.; 
 
 Cofauan 2— Appropriation iton No.; 
 
 CofaoBB ^Naaae of employee ; 
 
 Gdnnm 5 — Time worked; 
 
 Gohumi 6 — Bate of pay ; 
 
 Cotomn 7—- Amoont earned; 
 
 C<dunm ft— Penaioa fund ; 
 
 Ckdumn 9 — Amount payable; 
 
 Column 10 — Function; 
 
 Column 11 — Receipt and power of attorney; 
 
 Column 12 — Remarks. 
 
 The hack of tiie payro& fona wmtaina tiie same printing aa the payroll and miaedlaneooa 
 TondMiB, page 31, mdadaig ^GatrilMition of payrdl by charact^ of o^enditure aad function. 
 
 In addition there are shown the amount deducted due the municipal pemnon fimd under the 
 Act ol AaaaaUy of May 20, 1915, aad the net amount due to the employeea. 
 
 tmKmanm ma usa or Doomon 
 
 IS 
 
 5. REVENUE AND RECEIPT DOCUMENTS as herein used may be included in the follow- 
 ing four main classes: 
 
 (a) Tax and water bills, or documents executed as a basis for accruals of future ac- 
 
 counts receivable; 
 
 (b) Rentals, or docinnonts issued as statements of accounts receivable for the purpose of 
 
 making collections; 
 
 (c) Invoices for services performed by the city, or documents issued coincident with the 
 
 collection of cash; 
 
 (d) Licenses, fees and permits, or documents issued as evidence of sale of municipal 
 
 credit 
 
 6. ADVICES OF YOUCHEB ADJUSTMENT (Fobm 4) 
 
 When an adjustment between the amount of a warrant and the amount of a voucher, 
 or any adjustment in the amount of a voucher, is necessary in the division of audit of expen- 
 ditures in the department of city controller, there is prepared and forwarded to tlic 
 department or bureau in which the voucher originated an advice showin<r tlie date and num- 
 ber of the warrant and voucher, number of the contract (if on a contract voucher), name of 
 the claimant, original amount of the daim, amount of adjustment, and nature of adjustment. 
 Thia advice aenrea aa a baaia for s4iu8tmflnt entriea in the proper departmental or horean 
 reeorda, for the adjurtmmt of the yon^rar and the drawing of a new w a rr ant , aad aa a per- 
 manent record in the files of the department or bureau concwaed. 
 
 Duplicate copies of the advice of voucher adjustment are sent to the department of 
 supplies for changes in the amount of a warrant and voucher prepared by that department. 
 The duplicate copy upon its approval is sent by the department of supplies to the particu- 
 lar department or bureau, whose accounts are affected by the adjustment. In this way the 
 city oontrdler'a accounts are k^t in constant adjustment with tiie accounts of the oper- 
 ating departments and bureaus aad the department of supplies. 
 
REQUISITION ON DEPARTMENT OF SUPPLIES 
 
 THE DEPARTMENT OF PUBLIC WORKS 
 
 BUREAU OF WATER 
 
 mwmjmm. wmcM ark to 
 
 BKUVSmO TO 
 
 I HI 
 
 ' CERTIFY THAT THE SUPPLIES MENTIONED IN THIS REQUI- 
 Mt AMOLUTBLY NECESSARY FOR USE OF THIS BUREAU. 
 
 pom cHiiF or I 
 
 REQUISmON o 1 /"W^^/~i 
 
 NuMam 9 xyjyjKJ 
 
 DATS 
 
 
 issuap 
 
 
 Date 
 
 
 Wanted 
 
 
 CHARGE APPROPRIA- 
 
 
 TION ITBM NO. 
 
 
 Datb 
 
 ASSISTANT DIRECTOR 
 
 ESTIMATED COST 
 
 DO NOT USt TRESf OUMB 
 
 TOTA4. 
 
 rs 
 
 ACTUAL SIZE OF THE SEQUUmOS OH SBPABTMBVT OV 
 
 SUPPLIES IS SVii'' X 11". 
 
 BUREAU OF WATER 
 
 COST 01VI81ON-70I CITY HALL 
 
 THE DEPT OF SUPPLIES 
 
 HAS BEEN REQUnrSO TO PURNISM YOU THK 
 POUjOWIIM as mm YOUR RRQUmnON 
 
 SCHEDULE 
 
 CLASS 
 
 ITEM 
 
 Sr.'ST'"'* S 1000 
 
 Date 
 Issued 
 
 Datb 
 
 REQUIRED 
 
 UNIT 
 
 DESCRIPTION 
 
 ESTIMATED COST 
 
 THIS COPY IS FOR YOUR INFORMATION 
 
 MATERIAL RECEIVED RECEIPT RETURNED TO COST DIVISION 
 
 DATK. 
 
 OATL 
 
 POBJC lA (YELLOW PAPSB>) XSB ACTUAL SIZE OF THE BMVlineiOW OV BdVABnaDR OV 
 
 iUVFLIBS IS By," X 11". 
 
 17 
 
MBQUiSITION ON DEPARTMENT OP SUPPUBS 
 
 BUREAU OF WATER 
 
 COST 0IVISION-70I CITY HAU. . . 
 
 requisition 
 Number 
 
 SlOOO 
 
 Date 
 
 Issued 
 
 Oats 
 WANnm 
 
 Cnarob a 
 tion itkm no. 
 
 DATS Su(T TO omrt or Suman 
 
 CSTI MATED COST 
 
 I UNIT 
 
 TOTAL 
 
 I 
 
 NO. 
 
 DATE 
 
 J 
 
 J 
 
 s 
 
 I 
 
 DATK 
 
 AMOUNT 
 
 19 inn lAj 
 
 ACTUAL SIZE OF THE S^QUiaiTXO^ ON SJiFABIMSNT OV 
 
 IS 
 
 BUREAU OF WATER 
 
 COST 01V1SION-701 CITY HALL 
 
 SSST"*" S 1000 
 
 datk 
 issuco 
 
 Datk 
 Waniui 
 
 Charge Appropria- 
 tion Item No. 
 
 Oatk Sent to obpt or 
 
 SCHEDULE H REQUIRED 
 
 CLASS 
 
 ITEM 
 
 DESCRIPTION 
 
 ■STIMATCO COST 
 
 N WT list IttSf 
 
 UNIT 
 
 TOTAL 
 
 OROn NO. 
 
 ENTERED ON STOCK SHEET 
 
 
 BBMIMttCaiinill 
 
 
 * 1 
 
 
 
 
 1 
 
 WOBM IC (BLUE FAFES) THE ACTUAL SIZE OP THE BJBQUISITION ON DEFABTMENT OF 
 
 UVWFUm U 9%" Z 11". 
 
 19 
 
nonce TO 
 
 "fvS 0RI6INAL 
 
 DEPARTMENT OF SUPPLIES 
 
 ROOM 310-312, CITY HALL 
 
 Philadelphia, 
 
 Vail afa karaby authoriaad and tf liaolad ta 
 
 to 
 
 the following suppllaa. 
 
 QUANTITY 
 
 t 
 
 UNIT 
 
 Place Or««rNe., Requisition 
 No., 8elM««to Mtf Item No., 
 MM af P t I Ni f y •« aN BtN« 
 
 OROEB 18500 
 
 REQ. NO. 
 
 OHMiaCTO 
 
 APPRO. ITEM 
 
 AMOUNT 
 OR ESTIMATE 
 
 oaRnT wiac «iia aftioiOT wdow ■p^omw n«w 
 
 been received arid that the quantity and quality 
 tharaof have bean verified with the exceptions 
 
 StfiMtMe 
 
 Data Received- 
 
 THIS SHEET TO BE DELIVERED BY THE CONTIIACTOII WtTN THE GOODS. OH TNK niwr WUmAL 
 
 DELIVERY WHEN DELIVERED IN INSTALLMENTS. 
 
 INVOICES IN TRIPLICATE MUST ACCOMPANY EACH CONSIGNMENT. 
 
 S (WJUU 
 
 20 
 
 THE SHEET MARKED "ORIGINAL " MUST BK OCUVCMCO WITH THC OOOM. OH TNC VIMT 
 
 WHEN DELIVERED IN INSTALLMENTS. 
 m WOER IS TO • COVER PELIVERY" TNE "OKMIML" SHEET WIU BC 
 
 THE DELIVERY WAS MADE AND WIU NOT BE SENT TO THE CONTMCTOa. 
 STRICT COMPLIANCE WITH THESE INSTRUCTIONS WU. nOUOat- 
 
 CONTRACTOR'S COPY 
 
 DEPARTMENT OF SUPPUES 
 
 for the 
 
 910.312, ciTT nmx. 
 PMIadaipliiat 
 
 Yau ara haratoy authariaad and dirao<»d ta daliwar ta 
 
 tha ftoilowing suppliaa. 
 
 Plaeo Order No., RoqwIoMlen 
 No., Sohedul* mn4 ttmm No., 
 PoiNt Of Ooliwofy aU Billo 
 
 ORDER 1S500 
 
 REQ. NO. 
 
 CHARGE TO 
 
 APPRO. ITEM 
 
 SCHEDULE 
 
 CLASS 
 
 ITEM 
 
 QUANTITY 
 
 UNIT 
 
 OE8CRIPTION 
 
 . PmCE 
 PER UNIT 
 
 tni8 copy of ordcr 
 isto k ktained ■¥ the 
 comthactoh 
 
 INVOICCS IN THIWJC<IT« MUST MOOMMUIV KAON C O W I M III l li T Oil TNK SOOBS WIU. NOT BK 
 BEGSIVCB 
 
 MWi S4 lEMOT mam wjomm^jom MomM^ mamm mmmamm m« n x ii^ 
 
 21 
 
ACKNOWLEDGMeNT BY CONTMCTOR 
 OF RECEIPT or ORKII 
 
 DEPARTMENT OF SUPPUES 
 
 ROOM 310-312. CITY HALL 
 
 PMMttlphia, 
 
 QUANTITY UNIT 
 
 Place Order No., Requisition 
 
 18500 
 
 REQ. Na 
 
 TO 
 
 ing supplies. ] APPRO. ITEM 
 
 PRICE 
 PER unit! 
 
 AMOUNT 
 OR ESTIMATE 
 
 C8lO«MlW« or Contractor) 
 
 TMC DATE OF DELIVERY OF THE GOODS ORDIRCP AND 
 TO THE DEPARTMCNT OF SUPPUES 
 
 O 
 
 o 
 
 DEPARTMENT OF SUPPUES 
 
 ROOM 3io-9ia, cmr mmj. 
 PhilMMphia. 
 
 for the 
 
 SCHEDULE 
 
 is •nthorlaad and diractad to dalivar to 
 
 the following supplies. 
 
 Place Order No.. Requisition 
 No., Schedule and Item No., 
 Point of Delivery on all Bills 
 
 ORDER 18500 
 
 REQ. NO. 
 
 CHARGE TO 
 
 APPRO. ITEM 
 
 CLAS^ 
 
 ITEM 
 
 QUANTITY 
 
 UNIT 
 
 PRICE 
 PER UNIT 
 
 AMOUNT 
 
 OR ESTIMATE 
 
 THIS COPY OF ORDER 18 TO K SCNT TO THC 
 DCMRTMCNT OW CITY QONTROI.lJI[R ON THC MY THI 
 ORDCR IS iSSUlD TO THE COfiTIMCTOR 
 
DEPARTMENT OF SUPPLIES 
 
 MMIM 310.312. CITY HMJL 
 
 fbr the 
 
 SCHEDULE 
 
 is authorizod and directed to deliver to 
 
 the MIowing supplies. 
 
 PtaM Ortf«r No., Requisition 
 He^ Ml Sl S lS fiK !t«m Noj. 
 f^M ev fiWNMvy M SN ■ilto 
 
 OROER 18500 
 
 REQ. NO. 
 
 CHAMC TO 
 
 APPfia ITEM 
 
 rrcM 
 
 OUMrrmr 
 
 UNIT 
 
 anCNNTION 
 
 AMOUNT 
 
 on nmMATc 
 
 OFFICE COPY 
 
 2i 
 
 TO THK cotfiatm on BKCPygw or ooooa 
 
 EXAtT auAfrrrrics rcccivcd must k ccrtificd om this shcct 
 
 DEPARTMENT OF SUPPLIES 
 
 ROOM Mo-aia. crrv hau. 
 
 Has daltvaiwl to 
 
 Plao« Order No., R«guis:ti3n 
 No., Schedule and Item No., 
 
 OROER 18500 
 
 REQ. NO. 
 
 CHMWCTO 
 
 tortha 
 
 the following su 
 
 APPRO. ITEM 
 
 SCHEDULE 
 
 CLASS 
 
 ITEM 
 
 QUANTITY 
 
 UMT 
 
 PfilCE 
 PER UNIT 
 
 AMOUNT 
 OR ESTIMATE 
 
 I certify that the articles above specified have 
 been received and that the quanti^ and quality 
 thereof have been variflad with tiM noaptiana 
 noted on ttia bade 
 
 Sionad. 
 
 For Head of Bureau or 
 
 ■V • w M MS sr UK mmtMa t n recover of the roods ordered umil order is conpixraY filled and goods oeuvereu imspccteo and 
 
 » • IS 81 CBRinUt MS APPSOyED AWO TMPt IRMSailTCO TO THE DEPARTMENT OF SUPPUES WITH APPROVED BILLS AND ' ORIGINAL • SHEET FOR 
 
 I IS Si 
 
 wamm tm cnuiow rAnmy-JSBM actual mxm of tks osdbkvobm is sy," z ii". 
 
 CN» mmm aaRteatiaB tm vat* ».) 
 
 25 
 
INSTRUCTIONS TO CONSIGNEE OR RECEIVER OF GOODS 
 
 in til* •vwit tlMt all or th* goods iwnttoftod on tlio other side are not delivered on the same date, the 
 consionee of the Qoods or other responsible party will issue a Provisional Receipt, giving full particulars of 
 each delivery, and will also mako a record* in the space below, of every such Provisional Receipt until the 
 order is completely filled. 
 
 PM>V1S40HU. 
 
 
 OUANTITT 
 
 MmCLES 
 
 PROVISIONAL 
 RECilPT 
 
 DATE nCCCIVCD 
 
 OUAMTITY 
 
 ARTICLES 
 
 A 
 
 
 
 
 ■ft 
 
 P 
 
 
 
 
 m 
 
 ■ 
 
 
 
 
 
 
 
 
 e 
 
 
 
 
 m 
 
 
 
 
 o 
 
 
 
 
 8 
 
 
 
 
 E 
 
 
 
 
 T 
 
 
 
 
 F 
 
 
 
 
 
 
 
 
 a 
 
 
 
 
 V 
 
 
 
 
 N 
 
 
 
 
 w 
 
 
 
 
 1 
 
 
 
 
 X 
 
 
 
 
 
 
 
 
 f 
 
 
 
 
 K 
 
 
 
 
 z 
 
 
 
 
 L 
 
 
 
 
 AA 
 
 
 
 
 M 
 
 
 
 
 
 
 
 
 N 
 
 
 
 
 CC 
 
 
 
 
 O 
 
 
 
 
 DO 
 
 
 
 
 Note hereunder all differences in quantity, quality, size or price of goods delivered and any further 
 remarka which it la deairod to bring bolMO tlio notloo of the Oipoolor of tlio Departm^ 
 
 CSignatura)- 
 
 26 
 
 DEPARTMENT OF SUPPLIES 
 
 noon a«0-312. CITY MAU. 
 
 Plac« Order No., Requisrtion 
 No., Schedule and Item No., 
 Point of 0«liv«ry on all Bills 
 
 Phlladolplite, 
 
 ORDER 18500 
 
 • Has delivered to 
 
 REQ. No. 
 
 CHARQE TO 
 
 for the the following supplies. 
 
 APPRO. ITEM 
 
 SCHEDULE 
 
 CLASS ^ ITEM 
 
 ouMrrmr 
 
 UMIT 
 
 PRICE- i AMOUNT 
 PER UNIT OR ESTIMATE 
 
 THIS COPY OF ORDER IS TO BE RETAINED BY CONSIGNEE 
 
 OR RECEIVER OF GOODS 
 
 «)BM 8F (TBLLOW PAPS& WNTXD ZH SB9>-XSB ACTUAL SIZB 01 TMM OMSm lOBJK X 11". 
 
 27 
 
INSPECTOR'S COPY 
 
 DEPARTMENT OF SUPPLIES 
 
 310-312. CITY HALL 
 
 Philadelphia. 
 
 The following supplies have been ordered fx de ll i»ry t» 
 
 tiM Mlowina eupplies. 
 
 OBBBI 18500 
 
 PEQ. NO. 
 
 TO 
 
 APPRa ITEM 
 
 SCHEDULE 
 
 QUANTITY UNIT 
 
 PRICE 
 Km UWT 
 
 AMOUNT 
 OR ESTIMATE 
 
 28 
 
 ^ilMMIblBII Ur BArUVIRIUIIK 
 
 SYM- 
 BOL 
 
 AiMMINT 
 
 EXPENSE 
 
 ADUINISTBATirtM 
 
 ID 
 1 1 
 
 
 
 OPBRATIOM 
 
 12 
 
 
 
 
 13 
 
 
 
 OTHFR FXPFMSF 
 
 14 
 
 
 
 REPAIRS ANO R^LAC* 
 MENTS 
 
 REPAIPA 
 
 20 
 2 1 
 
 
 
 REPLACEMENTS 
 
 22 
 
 
 
 STORFS 
 
 SO 
 
 
 
 WORK IN PROGRESS 
 
 40 
 
 
 
 PROPERTY ACQUISITIONS 
 
 LAND 
 
 SO 
 S 1 
 
 
 
 STRUCTURES AND NON- 
 STRUCTURAL IMPROVEMENTS 
 
 52 
 
 
 
 roiiiPurMT 
 
 83 
 
 
 
 ACCOUNTS RECEIVABLE 
 
 eo 
 
 
 
 ABATEMENT OF REVENUE 
 •CRVICE8 RENDERED OTH ER 
 DEPARTMENTS 
 
 ■XPSNMC-OPCIIATION 
 
 70 
 
 
 
 SO 
 8 1 
 
 
 
 B»AIM 
 
 82 
 
 
 
 RKPLACmCNTS - 
 
 83 
 
 
 
 flTMUCTURES 
 
 84 
 
 
 
 ■OUIPMKNT 
 
 85 
 
 
 
 ALL OTHER EXPENDITURES 
 
 SO 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 PUMCmOM Mo. I 
 
 
 
 
 
 
 
 " - » 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 .19. 
 
 RECEIVED FROM JOHN M. WALTON. CITY 
 
 CONmOLLBII. WARRANT No. 
 
 POR 9 DULY COUNTERSIGNED 
 
 FOR THE WITHIN ACCOUNT. 
 
 Si 
 
 x: 
 
 Voucher and 
 Wamiamt No.. 
 
 City Controllsr*s 
 CoNTRAer *«^^ 
 
 ESTIMATC No. 
 
 CONTRACT 
 
 VOUCHER 
 
 APPROPRIATION CHARGEABLE 
 
 imi MO. 
 
 AMOUNT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 IF PAtt 
 
 LOAM 
 
 BOARD OF 
 
 RECREATION 
 
 Cmr OF PHILADELPHIA 
 
 PAYEE. 
 
 FOR 
 
 TOTAL AMOUNT. «. 
 
 APPROVED 
 
 PRESIDENT 
 
 VOBM 8 (BLVX PAnB)— AOK^JOb 
 
 OF TMM CMIHTBAOX TOirOBXR VOBM IS 7 
 
 !a" X 81/," 
 
*CHARACTER OF EXPENMRMi 
 
 SYM- 
 
 BOL 
 
 AMOUNT 
 
 
 ■XMNM 
 
 10 
 
 1 1 
 
 
 
 
 12 
 
 
 
 
 13 
 
 
 
 
 14 
 
 
 
 anmm bjiiww 
 
 20 
 2 1 
 
 
 
 ^ 
 
 22 
 
 
 
 •mm 
 
 30 
 
 
 
 WmRMPMMMMl 
 
 40 
 
 
 
 
 SO 
 B 1 
 
 
 
 iM» 
 
 82 
 
 
 
 
 83 
 
 — — — — 
 
 
 ftitt'tfimfT mmmntumm 
 
 60 
 
 
 
 ikaATmarr or hsvinuc 
 
 70 
 
 
 
 
 
 
 
 80 
 8 1 
 
 
 
 
 82 
 
 
 
 
 83 
 
 
 
 
 84 
 
 
 
 
 88 
 
 
 
 
 90 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 - » _. 
 
 
 
 • * 
 
 
 
 TOTAL 
 
 
 
 
 
 
 VbUCHm AMO 
 
 Warrant No.. 
 
 Ofsh Marickt 
 
 OPEN MARKET ORDER 
 
 VOUCHER 
 
 1 
 
 i 
 
 
 IT VATASLI PROM LOAN 
 MNM. PLACE LOAN 
 OTAMP HERB 
 
 
 nVM NO. 
 
 AMOUIIf 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 BOARD OF 
 
 RECREATION 
 
 CITY OF PHILADELPHIA 
 
 TOTAL AMOUNT. %. 
 
 .19. 
 
 mCMMVED FROM JOHN M. WALTON. CITY 
 
 .DULY oonmnmmomD 
 
 APPROVED 
 
 FOBM 3A (YELLOW FAFES)— THE ACTUAL SIZB 
 
 nir»«:«3|: 
 
 •All departments will need the following character of expenditure headings on their voucher tMNi: Expense, Repairs and Replace- 
 I. Pnfirtf Ac^^U<Hu and all ^KBoditures. In baving vaucbers printed, any of tbe otkflT Iwi ing i required bj tbe department 
 
 30 
 
 pni 
 
 OTMCR 
 
 RrPAIRS AND RmAce- 
 
 •funs 
 
 •TORIS. 
 
 WORK IN mOORKSS- 
 
 pmonmi Y AcoutsmoMs 
 
 LANI\ 
 
 AND NON- 
 
 SYM- 
 BOL 
 
 10 
 1 1 
 
 12 
 
 13 
 
 14 
 
 20 
 2 1 
 
 22 
 
 30 
 40 
 
 80 
 S 1 
 
 ■MKNTS 
 
 ACCOUNTS RBCnVAm-E. 
 
 ARATCMENT Or REVENUE 
 
 •SRVICES RENDERED OTH ER 
 OIPARTMBNTB 
 
 armucTUNKs. 
 
 KQuiPMnrr 
 
 AU. OTHER BXntNDITURES 
 TOTAI 
 
 83 
 
 60 
 
 70 
 
 80 
 8 1 
 
 82 
 
 83 
 
 84 
 
 85 
 
 SO 
 
 AMOUNT 
 
 .19. 
 
 RECEIVED FROM JOHN M. WALTON. CITY 
 
 CONTROLLER. WARRANT No 
 
 FOR » DULY COUNTERSiONra) 
 
 FOR THE WITHIN ACCOUNT. 
 
 Voucher and 
 Warrant No.. 
 
 PAY ROLL AND 
 MISCELLANEOUS 
 VOUCHER 
 
 APmoraiATION CHAIMBAM.E 
 
 IT KM NO. 
 
 AMOUNT 
 
 
 
 L 
 
 
 L 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 IP PAYABLK PROM LOAM 
 PUNDS. PLACE LOAN 
 •TAMP HERB 
 
 BOARD OF 
 
 RECREATION 
 
 CITY OF PHILADELPHIA 
 
 PAYEE. 
 
 FOR 
 
 TOTAL AMOUNT. 9. 
 
 APPROVE 
 
 »OBM 8B (WHXTB PAm)-«Hl AOTXTAL SIZE OF THE PATBOLL AHB 
 
 FOBM IS TH" X 8%*. 
 
 •^°M ^^^^ °' payroll, see description and list of columns on page M. 
 men»« Tli" '>eed the following character of expenditure beadings on tbatr yoneber 
 
 5^!.°% -V^g^ Ac|ui8iUon8 ajPd aU otber Bvpeaditurea. In tavlac Towflwn priatad, «( tte - 
 
 VOUCHEB 
 E^nln and 
 
 31 
 
f OBM 3C— nrSIDE Of VOUCHES VOBMS 3, 3A AND 3B. 
 
 32 
 
 ORiQINAt „ 
 
 •CITY CONTflOLUm't NO- 
 
 moom 
 
 Department of City Controller 
 
 MONTHLY REPORT OF AUDITORS ADJUSTMENTS OF VOUCHERS 
 
 CHAReEABLE TO APPROPfUATIONS OF DEMRTMCNT OF 8UPPUCS 
 
 DEPARTMENT 
 
 PO* BUREAU MONTH at 
 
 APPROPRIATION 
 ITEM 
 NO. 
 
 VOUCHER 
 NO. 
 
 \ 
 
 TITLES OF 
 CHARACTER AND 
 OBJCOT OF EXPENOITURE 
 ACOOIMT* AF^QTEO 
 
 ADJUSTMENTS OF VOUCHERS 
 
 
 L FUND 
 
 UMN FINNM 
 
 spceiM, AMD TRutT mm* 
 
 ADDED TO 
 VOUCHER 
 
 TAKEN niOM 
 
 . VOUCHER 
 
 AOOeO TO 
 
 VOUCHER 
 
 TAKEN FROM 
 
 VOUCHER 
 
 ADDED TO 
 
 VOUCHER 
 
 TAKEN FROM 
 
 VOUCHER 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTALS 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 i 
 
 
 
 
 
 I HEREBY CERTIFY THAT THE ABOVE IS A FULL AND COMPLETE STATEMENT OF ALL ADJUSTMENTS MADE 
 BY ME IN THE ABOVE MENTKMCO DC^AftTMCItT OR MNICAU FOR MONTH STATED. 
 
 I'OBM 4-.TKS AOTUAL SUM OV SU 
 
 :y report of 
 IS 8y," X 11". 
 
 88 
 
CHAFTTE^R III 
 
 For cost frnding and other statistical purposes, mechanical tabulation is of practical value 
 and preferable in many cases to the hand method for the following reasonr* 
 1. Lower operating cost, 
 8. Qakker ntnlti^ and 
 
 S. UldiMttod poMiMitiw for iqportfaig pupoMi. 
 
 In this eonneetiQn it is not thought necessary to discuss at length the merits of mechanical 
 tdbalatiea, hut merely ta dbreet atteniioB to the nnderiying principles el Ubib ^jrstem and ahow 
 Hbe aM>iie» t iwi itid/k hm ban made <tf h to lha naads af flw vaiioiia departsMnta aad haxaaaa. 
 
 Ha alipa mttmmrj la Oa adeptkm of Oa moBliiiiiail tahnlalifln ^yitan an aa foDova; 
 
 1. Pirepare code classifications so ftat tSk itw a wka/A it is d es li a d lo raaeaid naj he 
 
 designated by eodo letters or numbers. 
 
 2. Have cards designed and printed as described below. 
 
 3. Insert card in punching machine and punch numbered items on the card. 
 
 4. Run cards through sorting machine, sorting according to the classification wanted. 
 
 5. Ban sorted cards through the tabulating machine and obtain the totals desired. 
 C Oarlaiii of tiba tabolatiBg maehiwes turn out priated reporla eomplete. 
 
 CODES 
 
 The first requirement for mechanical tabulation is the preparation of code classifieatioiis, 
 so that the names of all items, which it is desired to record, may be represented by numerical 
 symbols. Numerical symbols are usually employed because the punching machine is only de- 
 signed to punch numbers. In some few instances however, letters may be used where the 
 MsfB maj ba easily given a anmbcr tad fhe number pnndMd. Beeaose the letters have to 
 ba tRMiafted IbIo ans a b eBi before pnnching, it la adfiaabia wlmnm poaiOie to eonlbie the 
 aaoB eflMHuieBtioBH *v iimn^ ym^ 
 
 CARDS 
 
 The cards utilized in the mechanical tabulation system are of special design and have 
 piiBlsd vpm tibam a aetiea id waibeni amaiged in gronps or «ftlmnTi«^ technically known as 
 "MiiL'* Tha §Mk mtj ba of vaijBig siaea aad eadi one eontaina one or more perpendieular 
 rawB of MiiiMabi from to 9. Tha area of the field d^ends upon the requirements of the 
 
 eode numbers or amounts to be pondied. The amount of detail information which can bo 
 punched is only limited by the size and number of the fields. The illustration shown here- 
 with (Form 5) is made up with fields designed for punching job, month, day, year, kind of 
 document, number of document, function, sub-fimction or activity, character of expenditure, 
 object of expenditure, unit of measure, quantity, amount and name of the operator. 
 
 FOHCHIN0 
 
 Tie card to be punched is plaeed in tba kqr paBch. Tha poaehiBg prooeai^ by prodneing 
 small round holes and removing the numerals printed upon the cards, forms a conbination of 
 numerals and amounts suitable for sorting and tabulating for reporting purposes. One type 
 of punch may be used on a desk or table. The operator strikes keys resembling those of a 
 typewriter and punches holes in the card one at a time in the order desired and in the proper 
 fields. As each hole is punched, the card automatically moves one space to the left until the 
 idMie eaid la p mabed and n$dy to be taken out of the machine. Another style of punch has 
 
 Dtprri 
 
 CITY OF PRIL/ DELPH/A 
 
 Forx. 50 
 
 
 
 
 tM 
 
 CO i in CO 1 
 
 
 CO 
 
 C3> 
 
 .1^ - 
 
 o 
 
 
 CM 
 
 CO ; Tt lo CD : 
 
 
 CO 
 
 a 
 
 o 
 
 I 
 
 Q 
 
 o j CM 
 
 d j CM 
 O j r- CM 
 
 I 
 
 e»i >* 
 
 CO • ^ 
 
 in 
 
 O j K 
 (0 ! 
 
 9 
 
 IO 
 IO 
 (O 
 
 "si" 
 
 CD 
 
 .5f>i 
 (b I K 
 
 CD ' 
 
 CD 
 
 CO 
 
 CO O) 
 00 cn 
 
 K • « 
 
 CO 
 
 o 
 
 o 
 
 o 
 l« 
 
 s 
 
 z « 
 
 «> a 
 
 O I «- cy P) ; «n (O 
 P 1 CM CO i 5r 10 CD 
 
 b ! N ^J"^ « • 
 
 CD o) 
 r<» CO o 
 N> 00 o 
 
 %\ to ] < lO CD 
 
 ^ : CM CO : ^ to CD 
 
 h» 00 <D 
 
 N 00 O) 
 
 or? o) 
 
 # ! «- CM CO f ^ lb CO 
 
 o 0) 
 
 O i% CO ; ^ ih CO 
 
 i^lt- CM tO'"^ to CD 
 
 N. 00 CD 
 ^ 00 Q> 
 
 1 «- CM CO i to CD ! 
 
 N oc cn 
 
 ^ i «- CM CO 1 ^ IO CD 
 O, i <- # CO 1 ^ IO CD 
 
 O j (H CO : ^ « CD 
 
 1^ 00 cn 
 CO o) 
 ^ 00 cn 
 
 O \ CM ^ ^ lO CD 
 
 00 fj) 
 
 0<«-ncMocQA -sf coo ^« H ooh> cn 
 O►^t-}^cM>5C0(^•^p^u^•C0H^v.L.c0r'Cr) 
 0<'-«eMocop^HiOh(D6r--aoowc:) 
 
 CM r- 
 
 O »^ — S CM >q 
 
 ^< r- W CM O 
 
 COA ^ ti 
 
 to a (D H 
 
 in P4 CO 
 
 CO « cn 
 
 £^ O '4 #^ CM ocow ^i-M «0>»<D?Ct^ ►CO 2 
 
 ^fi^ H# : CM O ! to CO ; N. 
 
 00 <7> 
 
 o 
 
 9| CM CO i lo CD ; 
 Oi«- CM coi^ IO CD.'A 
 JP : »- CM CO ; ^J- IO co ; 
 
 e 
 
 oT^ M 
 
 oi# CM 
 
 O ! r- CM 
 
 o "cm 
 
 ' T- CM 
 
 CO { ^ 
 
 CO ! v» 
 « •: ^ 
 
 oo 
 
 00 
 00 
 
 m 
 
 IO 
 IO 
 
 io 
 «) 
 
 CD i 
 CO • 
 
 (D 1 N 
 
 CO 
 CO 
 
 0) 
 
 CO 0> 
 CO 
 
 I ^ ^-ji • w j r * w m 
 
 pwni ol .-{jcMacoTTV tf>^ #i ^> « cn 
 
 cT l fS q} £2 ! ^ # S ! S= S S _g? 
 ^ pi*- C4 I <0 ; H 00 CJ) 
 
 o 
 
 s 
 
 at 
 
 fl9 
 
 o 
 
 M 
 
 < 
 
 Hi 
 
 1 
 
 Hi 
 -< 
 
 O 
 
36 
 
 .")4() keys nriani;tHl in rows of 12 keys each and tlie operator sets the keys for each column 
 to be punched for each of the 45 columns. The complete setting of the machine can be read 
 Iwfore the card is punched. Then the whole card is punched by one pull of the lever. The 
 paaehfid card drapa iBto a reeqpiade at the bottnm of the machine. Having pronded for 
 the code daaBifieation and the propie amag—iaat ^ lioldS:(aa explained above), anj data ap- 
 pearing upon a doeom^t eaa be recorded or analjied upon tiie earda. Forthwmor^ the 
 pundiing provides a eowplete reeovd of the deeoBMBt in wmj anall qiaee. 
 
 SOBTING 
 
 After any quantity of cards have been pmiehed, they are ready to be placed in tiie sorting 
 mmMm and sorted. A groop of punched earde is placed hi the magazine or holder at the 
 tup ^he sorting maehine without any regard to order and the machine started by pressing 
 
 the button. The sorting of the cards is made possible by the establishment of contact through 
 the punched holes of the cards. Thus, whenever contact is made at hole number 1, the card 
 having the 1 punched out is shot into a bin numbered 1 ; at hole number 2 the card having 2 
 punched out is shot into a bin numbered 2; and so on until all of the cards have been sorted 
 for that column. The next column is then sorted in exactly the same way. This is repeated 
 until all the cohuans have been sorted. In this manner between 12,000 and 20,000 cards an 
 hour nnj be sorted. 
 
 Aft«r sorting the cards into groups and pasring the gresps through the tabulating ma- 
 chine, the same cards may be returned to the sorting machine and sorted in a different manner 
 to obtain information of totally different kind from that obtained in the first sorting. Or- 
 dinarily tlie punched cards go through several sortings according to the various fields rep- 
 resented upon them and the information it is desired to obtain. To illustrate the above, we 
 will presume that cards representing several months are placed into the sorting machine and 
 sMrted uBcmedSatg to months and tiie totab the months secured; they are thai sorted again 
 bgr digrs and the daily totala seeored. In these operations the first sortii^; represmted twdve 
 (IS) snb-diTiEd<ms and the seeoad tidr^-one (91) sub-divisions. Each set of totsls are entirely 
 distinct from the other. Ike ewdi tiben be sorted aufwijlim to fnaetisB, eharaelir, obsieet 
 or other dassificatioM. 
 
 TABULATING 
 
 Following the sorting operation, the contents of the bin which it is desired to tabulate are 
 placed in the iiia^'azine of the tabulating machine and the current turned on. This machine is 
 motor-driven and has two or more counters according to the requirements. As the cards pass 
 tiupooi^ one by one, contact is secured through the punched hdes in the eiurdi which operates 
 tlie e euntin g mechanism. |he cards are paanng throui^ the tabnlating wMMtbine, Ikt 
 
 operator secures tiM totab fnm the coonter dials and mahes a reeerd of tiMn upon f enM pro- 
 vided for the purpose. 
 
 It is possible to secure sub-totals in the first counter and have the grand total aeeumu- 
 late in the second counter to be taken off when the group is finished. 
 
 TABULATING AND PRINTING 
 
 In (me style of machine the cards are tabnlated as described abcrve and the results of 
 tabulati<m are printed in the form of a report, in conjunction with the designations of code 
 numbers, and the detail items represented by the holes punched on the individual cards are 
 listed. The mechanism, while similar to that described above, includes an automatic adding 
 machine with 54 "banks" operated by means of the contact through the punched holes. The 
 printed result is similar to that done by the most complicated adding machines. 
 
 37 
 
 The printing feature is valuable as permitting the work to be checked back easily to the 
 original documoit without havii^; to look at each card. Several carbon copies of the original 
 rqK>rt may be made in one operatimi. 
 
 ANALYSIS OF EXPP^NSES INCURRED, PROPERTY ACC^CIHED AND OTHEE 
 EXPENDITURES BY MECHANICAL PROCESS 
 
 At the beginning of this chapter, reference was made to the fact that departments and 
 bureaus were utilizing the mechanical ta])ulation system in the keepin^;^ of cost records. It 
 may be stated that these records have generally been imiiit'iiscly simplified by the securing of 
 the totals from the tabulation of the cards instead of the laborious posting of each item of 
 expense to the detail eqiense sheets. 
 
 In ordor to obtain tiiese results tiirough the mechanical tabulation eiystem, the following 
 ezp^diture doeumoits are analyzed: 
 
 1. Bequisition on stordceeper; 
 
 2. Invoices (a) for direct purchases from vendors, (b) for services rendered other 
 
 bureaus; and 
 
 3. Payrolls. 
 
 Form 5 has beat designed to admit of cost keeping or expense analysis in soch detail as 
 may be found desirable by any department or bureau and it provides fields for the punch- 
 ing, sorting and tabulation of the following data: 
 
 1. Date of the docum^t; 
 
 2. Description of the document (invoiee, requintion or piQrroU) ; 
 
 3. Number of the document; 
 
 4. Quantity of supplies or materials (number, weight or measure); 
 
 5. Unit of measure (ton, pound, yard, foot, etc.) ; 
 
 6. Amount (money value) ; 
 
 7. Charaeter of ^p^diture (administration, operation, repairs, replacement, property, 
 
 8. Object of expenditure (personal services, services other than perscmal, matmals, 
 
 supplies, equipment, etc.) ; 
 
 9. Sub-class of object of expenditure (sub-division of pers(mal servieef^ otc) ; 
 
 10. Detail object (description of the article) ; 
 
 11. Function; 
 
 12. Sub-function ; 
 
 13. Specific service; 
 
 14. Job (cost of any particular piece of canstroction or repair work) ; and 
 
 15. Puncher (name of the machine operator). 
 
 Having available all of tliis information fnr tlie sorting and ta])ulating prnc'ss, it is not 
 necessary to make any detail postings at all to tlie detail ledgers from tlie original documents, 
 but instead one posting of the summary total for each group as obtained from the tabulating 
 machine. 
 
 In addition to analyzing «cpense records, it has been found feasible to analyze property, 
 
 revenues, vital statistics and many other retards with rapidity and economy by the use of 
 the mechanical tabulation proces.s. In many eases the cost of doing this work by hand would 
 be prohibitive. Furthermore, the cost of installing the system at this time would bo neglig- 
 il)le for many departments and bureaus, since the sorting and tabulating machines now in oper- 
 ation in the city controller's department and other departments of the city and county gov- 
 emmrait will acc<mmiodate for probably an indefinite period any department which may wish 
 to kitrodoee the qratem. 
 
CHARTKR IV 
 
 MmmuBUum sn tin total costs mcnmd lor a etttoin period wlMtiMr for current expenses, 
 •bslements of revenue, the acquisition of permanent properties or other aaaets, or for the reduc- 
 tion of liabililu% aad iaatiide «aali pmehiMi aa well as lialolitiee ineamd Imt not paid daring 
 
 the period. 
 
 £^enditures are classified as follows: 
 
 (a) By organization units. 
 
 (b) By functions. 
 
 (e) By dianeten ol eqpenditare. 
 
 (d) 1^ elhjeeli ef eayenditBe. 
 
 (e) UrteAn 
 
 ORGANIZATION UNITS 
 
 The total expenditures of the city are classified by departments or sub-divisions such as 
 bureaus, oflBces, etc., which are known as organization units, for example: Department of 
 Public Health and Charities; Bureau of Health; Division of Medical Inspection. 
 
 FUNCTIONS 
 
 TlM activities of a govemmental eeganization unit are its functions. The functions of 
 the Bureau of Water, for example, are Pumping, Filtration, Distribution, etc. The functional 
 classification complete for each department and borean of the dty and county government 
 will be found in Chapter XIV. 
 
 GHABAGTBB8 OF XSFBNDITIJBB 
 
 QviMMMBl nfviee witti lelatiMft to prodnetien or Boii-]«odaeli«B, euiiit eaqpoue or 
 pmfmrtj meqtUt&Bm m tomed character ef eiydilwwi^ 9kt ftdmrnff etoflilHiiMB at ez- 
 fMMm If eiwetor ii as folkm% vk.: 
 
 in Mm—imii Ibtaomm 
 
 11. A^initirwHom Sxpeme is ISbB eeat of dixeetioii and eontiol (widnding salaries, 
 
 serneflB oOer than penonal, materials, sapplies, ete.), wlddi is not direeliy 
 disbilNitoble to oporatiaii, maintenance or prqparty acqnudtiaBB. These ex- 
 penses only apply to departments or offices which are wholly exeeatire or ad- 
 ministrative in their functions. Such offices are those of the mayor, the 
 directors of the executive departments of the city, and certain of the county 
 offices. 
 
 12. Operation Expense is the ordinary current expense of the city government (in- 
 
 cluding salaries and wages, services other than personal, materials, supplies, 
 etc), incident to the eost of eondaeting the current services performed by the 
 eitjr* 
 
 13. Fixed Charges are amounts that are recurrent and that may be predetermined, 
 
 i. 9.f interest, rentols, eontributions, ete. 
 
 14. Other Expense is the cost incurred, if any, for expenses of a miscellaneous na- 
 
 ture Ibat are not chaq^Ue to any of the specific expense headings named 
 
 80. BHRUIS AND BxPLAGnOEim. 
 
 SI, Repairs indudes all expenditures for keeping structures, non-atmetnral improve- 
 ments and equipment in good operating condition fhroni^umt the entire period of Hie esdmated 
 life of any unit thereof. Expeaditiires for replacing minor parts that merely keep property in 
 repair dufng tiw estimatod life tiMreof aad do net lengtiien ite estimated life are tSuggeA to 
 Bepaixs. 
 
 22. Replacements indodes all expenditures for rqdaeiBg or mewing the whole or any 
 important part of any structure, non-structural improvement or eqaipment, and wlaeik extend 
 its nsnal life beyond the averafe term of life of property of that diH. 
 
 30. Bromaa indudes all expoiditares for oonsnmable goodi hdd for ftitare use and prop- 
 erty hdd for fiitore nee, soeh as equipment aad parts. 
 
 40. Work in Progress includes all expenditures for work in progress or jobs which subse- 
 quently upon completion of the job will be transferred to some other account (see following 
 page). 
 
 80. Vmnmrt AoQununuiis (olber Una r ^ja ee m e a to) are the expwditorea for aeqolsl- 
 
 tion of land, structnres and n(m-stmctural improvements to land, and eqidpineat (eidadinc 
 all eipeaditnres for property tikat are in 
 
 51, Land. 
 
 52, Structures and NonStmctnrai ImpravemmnU, 
 
 53, Equipment, 
 
 flO. AoooumA BaoaiVABU indndea all expenditures for woiic dime for onfsiders for iHiieh 
 tiM ei^T esn elaim reimborsNnent. 
 
 70. Abatements of Revenue include all expenditures relating to the return of or the 
 reduction of revenue in case collection has been made and revenue account has been credited 
 previously. 
 
 80. Services Rendered Other Departments includes all expenditures of a department 
 or bureau for the benefit of another department or bureau. The account charged will be 
 goyemed by the nature of the expenditure, as foUows: 
 
 81. Expense-Operation. 
 
 82. Repairs. 
 
 83. Bfplaeemenif. 
 8i. SHrmUwrei, 
 85, M^piSpnttnt, 
 
 These aeoonnte are onty to be need wbea tile expoiditare is dearly applicable to Um fane- 
 tioB of aaolto department or boreaa and is as deaity noi i^^^ieable to aay foaetioB of lim 
 departnumt or bureau makii^ the expenditure. There are many expenditures of departments 
 and bureaus that result in the performance of useful services or the transfer of valuable goods 
 to another department or bureau, but if such expenditures are within the functions of the de- 
 partment or bureau making them they are not chargeable to "services rendered other depart- 
 ments." 
 
 90. Alxi Other Exfenbitdrbb indudes manufactured goods, crops, postage and transporta- 
 tion and all expenditures of a miscellaneous nature which cannot by reason of their special 
 nature be classified by character under any of the groupings mentioned above. In practically 
 every case, however, the few expenditures charged to this account can be transferred to one of 
 the specific accoonta above mentioned before dosing the year's books. 
 
CLASSIFICATION OF EXFIilNDlTUKES 
 
 Sboomdast CLkaBmamm m Cmrus Kkrunrnvrnm wsr C^akaohek 
 
 Certain kinds of ezpenditares, l^ussified by character at tile outset in an asset-producing 
 das abore (representiiig assets acquired by the city), do not reach their ultimate distrihation 
 in this dass and luve to be sobjeeted to a new, or secondary, dassifieatioB beeanse tile assets 
 prodoeed at the time of ^ pfrimary flswUkitfoa are eifher eonsmned (as «cpense) or changed 
 into assets of a different sort subseqaent to the prinaiy elsssiftcstioa desotibed above. The 
 ioBsTOt seeoonts are of this nature: 
 
 90. Svons, wMdi as the stores are issoed tm starehonses is ivcBslribated to: 
 
 10. Expcvaat 
 
 20. Repairs ami ReplaceimtmU 
 40. TTorAr /» Profjrfsx 
 50. Property Acquisitions 
 €0. Accounts Receivable 
 
 Sermeet Rendered Oiker Departments 
 90, Manmfaetured Oaods (or Crepe) 
 
 40. Work in Progress, which as the jobs are completed is redistributed to: 
 
 10. Expenses 
 
 SO. Mepairs and Beplaeemenis 
 
 SO. Stores 
 
 50. Ptoperty Acquisitions , 
 
 €0. Accounts Bcceivahle 
 
 80. Services RenrJered Other Departwients < 
 
 90. Manufactured Goods 
 
 80. Services Rendered Other Departments, which at the time of rendering them »e 
 
 aeeounts receivable (asset\ or a deferred debit, but when finally adjusted become either ex- 
 penses incurred for the department receiving the services, or go to increase the investment of 
 the city in structural or non-structural improvements or equipment. In the departments 
 receiving the services, one or more of the following accounts will be charged, viz. : 
 10. E rpenees 
 
 90. JSp sir j amd M et ia em s mU 
 
 30. Stores 
 
 40. Work in Progress 
 
 50. Property Acquisitions 
 60. Accounts Receivable 
 
 Tn the department or bureau rendering the service, this aoeOBttt is charged to investment 
 of tlie city (closing account) at end of year if a deferred debit, or if eoUee^e is credited 
 and receiver of taxes debited whai it is sent to that offisial f<« ^ ^r»*V«fl | 
 
 iO. Manufactuud Goods, iHnch are redistributed to: 
 10. Expenses 
 
 .90. Stores 
 
 60. Accounts Receivable 
 
 90. Crops, which are redistribiited to: 
 
 10. Expenses 
 
 SO. Stores 
 
 60. Accounts Receivable. 
 
 iH). Postage and TBANsraKTATKMr, which an redistribiited to: 
 
 10. Expenses. 
 
 CLASSIFICATION OF £X.P£NDmnHBi 
 
 41 
 
 OBJECTS OF p:xi'i:ni)iture 
 
 The classification of expenditures hy objects ((.r thing's purchased) is very largely based 
 upon the similar classiHcation prepared by President Tiift's Commission on Economy and 
 Efficiency, and the city controller has prescribed its use in the jtccounts <»f tlic city atid 
 county of Philadelphia for the reason tiiat it is by far the most complete, comprehensive and 
 usable classification of expenditures for Federal, State and municipal government that has been 
 devised. 
 
 The Act of Assembly of April 21, 1855, requires appn^nriations by city councils to be 
 
 made for specific objects, and the Act of Assembly of June 27, 1895, provides that the city 
 controller shall classify expenditures by objects. Wliether by "specific objects" is meant 
 the kind of thing purchased or the kind of service rendered, in the law governing the mRking 
 of appropriations, it is certain that neither tlie administrative ofticers nor city coini. ils cnn 
 exercise judgment about the amount of funds needed without taking into account the quantities 
 and prices of things used. 
 
 The departmenUd budget estimates upon i^idi aimual appropriations are based have been 
 classified by objects since 1911 in order to coBform to tiie mmBvt dassifieBlien of appropria- 
 tions. The classification of budget estimates, appropriations and expenditures upon a stand- 
 ard object of expenditure classification mates possible the preparation of comparative state- 
 ments tluit are exceedingly valuable in comparing for a period of years cost of work done, 
 appropriations for similar work and budget estimates upon which future appropriations will 
 be based. 
 
 The object of expenditure classification provides for the following grouping of things pur- 
 chased and paid for by the city, viz. : 
 
 A. Salaries, Wages, and Other Compensation for I'ersonal Services Currently Kend- 
 BUBO— All expenditures for services which are personal in character — that is, which consist in 
 acts of particular persons, performed by virtue of a ctoitraet (express or implied), or by virtue 
 of the existence of an official relation, which places the ddU or ahitity of the persons rendering 
 
 such services under the continuous direction and control of another (employer or official su- 
 perior) during the period of service— including: 
 
 A 1. Salaries of Regular Officers and Emplotfees 
 
 A 2. Wages of Regular Employees 
 
 A 3. Salaries and Wages for Extra Help 
 
 A 4. Jurors' Fees 
 A 5. Witness Fees 
 
 A 6. Fees and Other Co>np( ns<iti<ni for Sp( ci(d Services 
 
 A 7. Trophies, Prizes, Aivards, Badges and Certificates for Personal Services. 
 
 15. Services Other Than Personal— All expenditures for services other than personal 
 —that is, which consist in the results of acts of persons who by contract (express or implied) 
 have undertaken to accomplish such results without giving to another any right to direct or 
 control their ability or skill — including: 
 
 Bl. Transportation of Persons (Service)— AH expenditures for services other than 
 personal which have for their end or purpose the carrying of persons from place to place, whether 
 by land or water, or for the furnishing of comfort incident to actual transportation— in -ludini; 
 (1) steam or ele<'tric railroad fares not local; (2) fares by water not local; (3) combined 
 rail and water fares not local; (4) interurban electric railroad fares not local; (T)^ l,!c;d 
 transportation such as street car fares; ferry charges; hire of coach, cab, carriage, or motor 
 vehicle with driver cxr ehanfinr; hire of cab, coach, carriage, or motor vehicle without driver or 
 chMnfrsnri local stsge or matikwt fares; keil or sabnrban nulioad fans; local or suburban 
 
ham by water; loeal or saburban rail and water fares; and special and miaeeUaneona loeal 
 tnoMpovtetioB diarges, indndfiBC Mre of laimdi car boat and hhw of aaddle animal; (6) deep- 
 lif^ar, dnir-ear, dneidag-tvom, aad stateroooi farca; (7) diartar of pawenger ean^ traina 
 or 'VOBMb; (8) tonrage, dockage, wharfage, moorage and canal ehargea of mnnidpal owned or 
 chartered passenger vessels ; (9) other incidentals of actual transportation, snch as passports, 
 tolls, excess baggage, storage incident to travel, long distance stage, carriage, or motor-vehicle 
 fares and hire, mileage allowances, allowances other than mileage in lieu of transportation ex- 
 penses, switching private cars or trains (local movement), steamer chairs, tips for transportation 
 aerviees, transfers not included in thrtrngb tickets. 
 
 B 2. Transportation of Things (Service) — All expenditures for services other than 
 personal which have for their end or purpose the carrying of things (other than packages by 
 post or commercial messenger), animals, or deceased persons, from place to place, whether by 
 land or water, or for the furnishing of care to such things, animals, or deceased persons while 
 ill proeeaa of bong aetually transported — Inehiding (1) freight and inddental charges; (2) 
 mtmrn^ attar i^am laeal, mi iMidcBlal chaiiai: (3) loeal tmaapoMSim (drayage^ flostage^ 
 ]ii^Manff% wd ImbI wiiiiiwigi) ; (4) ehartarmg of eai% tnim, or ▼warii; (5) towage doek- 
 aga^ wkarfage, moorage, and canal charges of municipal owned or duurtered freight vesieh; 
 (6) removal of garbage and dead animals and abatement of nuisances; (7) removal of snow 
 and ice; (8) removal of ashes and paper and cleaning of streets; and (9) other incidents of 
 tran^ortation of things, such as duties, entry fees and brokerages, tolls, primage, and parcels 
 post 
 
 B3, Subsistence and Support of Persons {Service) — All expenditures for aervieea 
 other than personal, the end or purpose of which is to provide food, lodging and personal care 
 to persons — including (1) furnishing of food; (2) furnishing of lodging; (3) furnishing of 
 food and lodging; (4) furnishing of food, lodging and other miscellaneous service; (5) 
 per diem in lieu of subsistence; (6) mileage in lieu of subsistence; (7) commutation of sab- 
 atalHMa wad support; and (9) ofber ineideDla of anbrietenee and support of persons, aadi 
 aa IsHidix aerviae, bstt aut ' ikm, baibca aui l i i w, gr atai t i aai 
 
 B 4. Subsistence and Care of Animals and Storage and Care of Vehicles (Service) 
 — AO expenditures for services other than personal, the end or purpose of which is to provide 
 for the aabaistenee and eare of animala and the atorage and eare of Tdiidea — indnding (1) 
 fimaitef image; (2) iiaihlii^ (wHhoat forage)^ (8) aabdatanee aad eare of animab; (4) 
 BobaiitaMe aad ean af irfMaia and a ta raga and eare of animal-drawn Tdiielea (one payment 
 for all); (5) pasturage; (6) storage and care of animal-drawn vehicles; (7) storage and eare 
 of motor vehicles and motor-drawn vehicles; and (9) other incidents of subsistence and care of 
 animals and stora|^ and care of Tdudei^ aneh aa dipping, ahoeing animala^ deaning animals, 
 cleaning vehicles. 
 
 B5. CmmmmimUem Servieee—AXL expenditures for services other than pemnal, the 
 end or object of whidi ia to tranamit meaeages from place to place — including charges for (1) 
 land-telegraph service; (2) marine-cable service; (3) wireless telegraph service; (4) telephone 
 service; (5) combined telegraph, cable and telephone service; (6) postal service (not to in- 
 dude parcels post); (7) commercial messenger service; and (8) delivery charges. 
 
 B6. Printing, Engraving, lAAographing, Binding &nd Typewriting (Service) — All 
 expenditures for services other than personal, the end or purpose of which is to imprint or 
 engrave characters on paper, cloth or other material for publication, and to fasten paper or 
 other materials together by binding — including (1) the printing, binding and doing of all 
 other acts and the incurring of all expenses pertaining to the publications issued by depart- 
 ■MBta and independent oAoea and ttenr aeferal biireana when tiua ia dime onder a single order 
 
 ciiiHWnoiiiQii flf - uonDiiimiuBi 
 
 or contract; (2) proofreading, independent of printing; (3) indexing and editing, independ- 
 ent ci printing; (4) lithographing and engraving, independent of printing; (5) binding doeu- 
 manta, raporta, library boohi and newapapeia; (6) atenographie wMk, ^rpewriting, mnlti- 
 graphing, etc. ; (7) electrotyping and stereotyping; indq»endent of plotting; (8) tallBg do* 
 veloping and printing photogra]M» •oA Use printa; (9) apaeid aad maKeOaaaima priatiBg, 
 etc. (service). 
 
 BT. AdverUdng and Publication of Notice* (iSembi)— All ea^enditorei for aer- 
 vices other than personal, the end or purpose of which is to attract attoitlon or notice to a want 
 
 or desire, or to satisfy legal requirements, or to make public announcement of fiuHs^indud- 
 ing (1) advertisements for bids; (2) advertisements of sales of property, leases and special 
 privileges; (3) advertisements for labor and services; (4) advertisements of services to be per- 
 formed for fees; (5) publication of proclamations, announcements, and notices nf forfeiture; 
 (6) pnblieation of notiees of judicial action; (7) publication of ordinances; and (9) special 
 aad wiaw ai l aa e oM a d^ er Ua e me nta and pnbfieatien ctf aolieee (aenriee). 
 
 B8, Furnishing of Heat, Light, Power and Electricity (Service)— AW expend- 
 itnrea for aenriees other than personal, the end or purpose of which is to furnish heat, light, 
 power aad deetridty aa aaeh. 
 
 B9. Special and Miscellaneous Services Other Than Personal — All expenditures 
 for aerneea by contract or open market order, other than personal, which cannot be allocated 
 or made a direet charge to any of tiie specifle daaaea above defined— including (1) repairs by 
 eoatraet or open market order; (2) alorage not iaeident to traaaportati<m; (3) eoort or oflier 
 pnblic office service; (4) commercial reference serviee; (5) dipping a^ce; (6) eompnta- 
 tion and statistical service; (7) towel service and other sanitation and deaning a^riee; (8) 
 sprinkling service; (9) protective, preventive and other aervieea not personal in character and 
 not otherwise classified. 
 
 C. Materials Not Specipicallt Adapted poe use as Supplies, Equiphkht on SnucTusn} 
 
 —All expenditures for things not in a state of nature, which are suitable by nature or treat- 
 ment for use as materials for supplies, equipment or structures, but which, on account of lack 
 of adaptation to a specific use, are of such general utility as to be available as materials for 
 dtiher supplies, equipment or structures — including: 
 
 C 1. Ratv Materials, Extracted hut Not Reduced or Fabricated 
 
 C 2. Metals (Reduced) and Metallic Products, such as metals in pigs, blocks, blooms or 
 ingots, castings, metal in sheets and plates, metals in bars, rods, wire and chains, metals in rolled 
 or wrought or forged diapes, pipe and pipe fittings (including metal plumbing materials and 
 parte), bdti^ nuta, riveta, wadm, naila, i^kea, tada and aerewa, bnildera' and cabinetmakers' 
 hndware. 
 
 C 3. Non-Metallic Mineral Products 
 
 C 4. Lumber and Wood Products 
 
 C 5. Fiber Products 
 
 C 6. Paints, Painters' Materials and Varnishes 
 
 C7, Hides, Pelts and Leather, and Animal Products (other than provisions fats 
 oil% ele.) 
 
 C8. Saps, Oums, Dyes, and Other Partially Adapted Vegetable Products (excluding 
 grains, forage, wood aad fiber) 
 
 09, Mise&Bmmus Muierials mtd Parts 
 
 D. SuPPUESr-All expenditures, whether purchase price for, or outlay or advances under 
 contract or open market order for production of things which are or have been planned to be 
 apeeifieally and finally adapted to a particular uae for sustaining Ufe, or for the production 
 
of mechanical energy or power, or for other purposes which require that the things when ap- 
 plied to the we for wUdi Hiqr ue adapted be eonflomed, ». e., be sabjected to aodi eiMBieal 
 or pliTMid dHuige as to viiit tfuai for ewliniiiK we of fhe Myi at llMt fto wlueli 
 WW ad^pAed, w iMt eomumd are not to be beld for retinii or apeeille aeeoont of ^ per- 
 SHI to wfcoai iMwd for uao— iariadBng: 
 
 l>i. Stmtionery, Drafting, Sdeniifie and EdtuMtional 8upplie»—AJl expoiditares, 
 wbekher pnrdMne price for, or ovtiajr or advaaeea mder eomtraet or open market order for 
 prodnetion of tldiifi lAAA have been or are plamied to be tnally adapted for ofiSee or deA, 
 
 scientific or educational upe, and which when used are actually or constructively consumed — 
 including (1) office siijiplios, such as paper (including plain paper, printed forms and letter- 
 heads: envelopes, mailing jackets and tulies, and filing folders; cards, guides, tags, and tag 
 strings; carbon and iuk-t-oated papers: wrapping, blotting and cover papers; blank books, 
 cardboard, binders' board, strawboard, tag board and oil board; specially protected papers; 
 giunwd paper, labels, paper aeala and biadem), baadwritiaK attpplies (enlndhig paper, ink md 
 reeeptoclee), enppliea for offiee deviees (ezdncUng paper), adheaivee, cUpa and fast^rs (other 
 than tiiose included in aappUea for offiee devices), ii^; (2) drafting supplies, each as drawing 
 and traeing doth, process paper and process cloth, water colors, thumb tacks, pounce; (3) scien- 
 tific supplies, such as photographic supplies, chemicals, drugs and medicinal preparations other 
 tlian chemicals, hospital and surgical supplies, laboratory supplies other than drugs and eheniieals. 
 veterinary supplies; (4) educational supplies; (5) magazines and pamphlets; (6) newspapers 
 and newspaper clippings; (7) commerdal referrace books. 
 
 D 2. Fuel {Including Burninq and Illuminating Gases, Oils and Liquids) — All ex- 
 penditures, whether purchase price for, or outlay or advances under contract or open market 
 order for production of things which have been or are planned to be finally adapted to the 
 production of heat, light and power — including (1) solid fuel, such as coal and lignite, peat, coke, 
 dMa«oai» kiaffiaf tvood and matehes, briquets, patent and artificial fads, minor adid faela and 
 iy-proiiMti; (S) Kqoid fuel and ittnniinanti, aoeh aa erode petndeiim, petroleom distillates, 
 petraleui residues, tar and pit^ aleoiiols, animal and fish oils, vegetable oils, mixed oils ; (3) 
 gas fuel and illominants, snch as water gas, air gas, oil gas, coal gas, producer gas, natural gas. 
 by-product gas, mixed gases, acetylene gas; (4) solid illominants, such as mineral, animal and 
 vegetable fats and waxes, candles, tapers. 
 
 D3, Mtelumkt'f Engineers', and Electridane' SwppHet; Fumaee and Faundrjf 
 
 8mppKe» — All exi)enditures, whether purchase price for, or outlay or advances under contract 
 or open market order for production of things which have been or are planned to be finally 
 adapted for the reduction of friction and attriticm in the operation of machines, or for polish- 
 ing or abrading incident to the proper care of machines (excepting those polishes and abraders 
 included under cleaning supplies D4), and which when applied to use are consumed — ^in- 
 doding (1) Inbrieants; (2) packing, eaUdng and gaitets; (3) polishing and abrading sup- 
 pliea; (4) WMte and wipers; (5) deetridans' aapplieB not ^wwhere classified; (6) fomaee 
 aftd HwM i iij anpidiea; (7) anppliea osed in the arts. 
 
 D 4. Cleamimg and Toilet Supplies — All expenditures, whether pureliase price for, 
 or outlay or advances under contract or open maricet order tm prodnetion of things whi^ have 
 been «r are planned to be ftially adapted to use aa deaners, dinnfectants, deodmiaers, per- 
 ftonea, and attwr wappUm for todet porpoaea whidi wbm applied to use are consumed—inelud- 
 
 ing (1) soaps, soap powders and liquids; (2) chemical cleansers; (3) metal, wood and stone 
 polishes and washing oils; (4) toilet brushes and combs (expendable) ; (5) disinfectants, 
 fungicides, germicides, insecticides and vermicides; (6) toilet paper; (7) toilet liquids, pastes, 
 powders and perfumes (excluding preparations for the teeth) ; (8) sponges (natural and ar- 
 tificial), expendable brooms, brushes, buckets and fabrics; and (9) other cleansers and toilet 
 
 C&JSBinCAlfOK or BSEPBMDRmOK 
 
 45 
 
 supplies, such as tooth li(]uids, pastes, powders and picks, sweeping substances, laundry sap- 
 plies not otherwise classified, harness dressing and soap, shoe polish, paint remover. 
 
 D 5. Wearing Apparel and Hand^ewing SuppKee—Ail expenditures, iriietii«r pof^ 
 
 chase price for, or outlay or advances under contract or open market order for tlie productioti 
 of things which have been or are planned to be finally adapted to human use for body cover- 
 ing, protection and comfort (excluding recreational supj)]ies, and helmets and suits made for 
 persons engaged in occupations particularly hazardous on account of their necessary surround- 
 ings), and for use as hand-sewing supplies — including (1) outer garments, such as overcoats and 
 rainooats, furs, capes, jackets, soita and dresses, parts of raits, diawls, jeans, etc. ; (2) head cov- 
 erings and aeee aw iri ee, and band eovnings; (8) oater footwear and leggings; (4) nadnrwear, 
 hosiery, shirts, and shirtwaisti; (S) ba a terehi afs, cuffs, neckwear and supports tot dolfeing; 
 (6) hand-sewing rapplies. 
 
 D6, Forage and Other SuppUet far Animah All expenditures, idietfaer parehaae 
 priee for, or outlay or advances under contract or open market order for the prodnetimi of 
 things which have been or are planned to be finally adapted for the feeding and bedding of 
 animals and which when applied to use are consumed (excluding those things which on ac- 
 count of their adaption to human use are classified as provisions) — including (1) roughage, 
 such as timothy, alfalfa and clover, wild hay, corn fodder, feed straw, Hungarian millet and 
 panic hay, Kafir oom ; (2) grains; (3) by-products, mill by-produeis, packing-house by-pro- 
 daets, dairy by-prodoetn^ brewery by-produeta, distillery by-produets; (4) raeeulent feed not by- 
 products, raeh as ensilage, turnips, rape, mangels, cabbages, earrots, sugar beets, forage beete; 
 (5) bedding; (6) horse shoes and harness supplies (e^pradable) ; and (9) miscellaaeoaa forage, 
 such as conditiffli powders, bone meal, oyster didla, meat for Miimjiia, dog biseuit, hone ratiom, 
 rock salt 
 
 D 7. Provisions — All expenditures, whether purchase price for, or outlay or advances 
 under contract or open market order for the production of things which have been or are 
 planned to be finally adapted to use for human food and drink (excluding those things of sim- 
 ilar nature, which on account of lack of specific adaption for use as human food are classified 
 as forage) — including (1) meat, fish and fowl; (2) dairy products and eggs; (3) cereal food 
 products; (4) vegetables; (5) fruit and nuts ; (6) saccharine products; (7) beverages; (8) con- 
 diments, flavcns and piddes; (9) fats, dls and misedlaneoas provisiaQa, raeh aa lard and mb- 
 stitntes, tallow, oleomargarine, other fata, oQs, ntisedlaneous prepared foods, gdatine. 
 
 D 8, Explosives and P^froieeknic Supplies— JJl ezpenditares, whether purchase prioe 
 for, or outlay or advanees under oontraet or open market order for the prodfaetlon of things 
 which have been or are planned to be finally adapted for use in dgndii^r, blaating, and i«erea- 
 tional purposes, and which when applied to the use for which they have been adapted are con- 
 sumed — including (1) explosives for use as ammunition; (2) separate loading projectiles; (3) 
 separate loading powder charges, primers, fuses, detonators, tracers and grenades (none of 
 these assembled with ammunition) ; (4) ammunition for revolvers, rifles, and machine guns; 
 (5) fixed ammunition for cannon; (6) pyrotechnic supplies not elsewhere classified; (7) ex- 
 pkihres not dsewbere elasnfled. 
 
 D 9. Special and Miscellaneous Supplies — All expenditures, whether purchase price 
 for, or outlay or advances under contract or open market order for the production of things 
 other than those classified above which have been or are planned to be fimdly adapted for use, 
 and which when applied to the use for wbidi tiiey have been adapted are actually or con- 
 structively consumed — including (1) recreational supplies not elsewhere classified; (2) water 
 and ice; (3) household supplies not elsewhere classified; (4) florist's and agriculturist's rap- 
 plies; (5) fiags and bunting (exp«adable) ; (6) fire extinguishing rapplies; (7) tobacco user's 
 supplies, snuff and chewing gum. ^ 
 
E. Equipment (Including Live Stock) and Parts — All expenditures, whether purchase 
 price for, or outlays or advances under contract or open market order for the production of 
 things, or parts of things, which are or have been planned to be adapted to continuing use for 
 Imtmimt tiw ellainy snd tomomj of kmaui dBnrt, or lor dultaiiig^ mpportiiig, iHianagi 
 q tf rj iag, or pratoetiBg ptmam, animab or tiuogi (eawJiiding itema elaHiiied under ■ truet uw ) 
 
 E 1. Mmi, Light, Power, Ventilation, BefrigmrttHem and Electrical Equipment {OOm 
 Ttkfkmtm mtd Telegraphic Eqvipmenl) intiliiilim liot-air and ftaoin produemg ap* 
 it gii iiM j a ) | «i p M M|^ ra f i lj ii ati i tf w piip i — i f, ■twaii and nfliar uliiHn fluid fmipniw, d«o> 
 trical generators and motoi% THUtflatiiig equipment, power, heat and cold tramnBitting eqnip- 
 
 air mm^ftmim% eqpwp— nt, wimilliiianni haa^ liglU and poww eqn^poMnt 
 
 MX, IVwiadiM md Otrnttrmriiem Jlgaipi w# Iwahidhig egmpmaat for famuag and 
 aaltaiiliiai off raw MalHiab ar wAnkumm, metal trmkiag e quip me n t, non-metaUie mineral 
 
 working equipment, timber working equipment, food preparing equipment (excluding household 
 utensils) , printing, and fibre cloth and leather working equipment, distilling and refining equip- 
 ment, construction, repairing and wreeking equipment, miscellaneous production and eonstme- 
 tion equipment. 
 
 B3. Transporting and Conveying, and TeUphtmic and Telegraphic Equipment — in- 
 cluding steam and electric railroad equipment, traction engines and road vehicles, floating equip- 
 ment, elevators and other equipment for lifting, hauling, conveying and otherwise moving 
 persons or things, trunks, valises and other containers for transportation of things, fittings 
 q>ecifically adapted for equipping boats, etc., telephonic and telegraphic equipment, harness, 
 aaddleiy, trappinga and otiMr alaUe and garage equipment, miwwllanfwww tramportii^r wd oon- 
 
 E 4. Furnitwre and Furnishings — including chairs, beds, and other supports for the 
 body, tables, desks, and other auppcota and depositoriea for e(namoditiei) floor eorerings, por- 
 tierai^ wtiH, w indiH i and fimitoro a o T orin gn dzaperiea and window tHidiTif, kitdiea, dining-room 
 and hooadiold utcnrils and erodnrj, bafhi^ lavatories toilets and toilet aeeemorie% bedding (ez- 
 dusiye of bed linen), ofiBce, library and atoro ftairftBio and larridlMiii net aUwmiaa elamilhid, 
 \ furniture and fnmialiiwgr. 
 
 Ms. Property and lAfa-Premvimg and CmeMiing JI7gutpmeii#--4ncinding fire pre- 
 ■li ii^rtiag oquiimMnl, Kftt myiwg egmpmcnt, eleaning, renovating and polishing equip- 
 t, dipping, trimming and rolling, and watariag equipment for lawn and garden, equi|HBent 
 proleetion of ihipping, milfillsneow pwper|y and earetaking ognipment 
 
 M6, ^daealtMial, SdenUfic and BacrmUonal fgutpmeai— including educational 
 equipment^ aadi as lilMaiy alodc, art gallery atoe^ anaemn atodi^ aooiogieal garden stock, bo- 
 tanieal garden atodt and ashool-room aqpgwaat, sdentifie equipment — inelnding soigioal 
 and amdieal eqpiipment, measuring inatruments and accessories, weighing, testing and meter- 
 ing apparatus, spectacles, field glasses and other aids to the senses, photographic equipment, 
 uriTlertaking equipment, mechanical drafting devices and laboratory equipment not classified, 
 recreational equipment, including musical instruments, stage equipment, picture exhibitors, 
 lantern slides, etc., gymnasium and playground equipment of a permanent nature, air guns 
 ttcowing apparatus (not internal eombnalaon) and targets, and games equip- 
 
 E 7. Police and Military Equipment — including rifles, revolvers and other small arms, 
 batons, night sticks, riot clubs, etc., belts, badges, bugles, hand-cuffs, fire and traffic lines and 
 ropes danger signs and rods, miscellaneous police and military equipment 
 
 41 
 
 E 8. Live Stock and Poultry {Other Tlian Stock and Poultry Purchased for Slaughter 
 and Zoological Stock) — including horses, cows, bulls, heifers and calves, pigs, chickens, geese. 
 
 E 9. Miscellaneous Equipment — including oflBce and store equipment other than furni- 
 ture and furnishings, punitive and correctional equipment, equipment for handling insane 
 patients, diving equipment, signaling equipment, equipment for inspecting supplies, etc. 
 (exclusive of eonstruelion work) . 
 
 F. Structures and Parts and Non-Stbuctural ItcpaovnoDniB vo Laud.— All expend- 
 itures, whether purchase price for things, or parts of things, or outlay or advances undrar con- 
 tract or open market order for the construction of things, or parts of things, not in the state 
 of nature, fixed or built on land, or for alterations made by man to the surface or sub-surface 
 of the earth for whatever purpose, these things, or parts of things, or alterations to land, being, 
 or being plamud to be, adapted to e<mtinaing use istt didtering, supporting, storing, or pro- 
 tooting pemon% animals, or things, or for in^roving Hie natoral condi t ion of tiw oartk so aa to 
 aaliiri^ Innnan vaala ' inaioduig: 
 
 J** 1, Buildings, such as office buildings for administrative purposes, buildings used for 
 imperative purposes, readoicea and other living quarters, auditorhmM, exhibition halk^ mnarama, 
 dub honaoi and amusanoit idaces^ sfeoroii alor^oaaes^ dieds, didtnn, ote^ aliAlea, garages^ car- 
 riage dieds, etc., buildings used solely for the production of heat, light, power or reCrigeratioa, 
 sewage and drainage disposal jdanli^ maseeUaneons buildings not elsewhere Hsarified. 
 
 F2, Excavations, BmbankmenU and Bwrfacmge—maA aa tonnd^ tohei^ snhwigrB, con- 
 duits, canals, and ditches, artificial river and harbor channels and basins^ pavements, walks, 
 roads, sidewalks and streets, filtration beds and galleries, naphtha street lamps and posts, wiring 
 and necessary support^ railway and tramway embankmimts, tracks, switches^ etc^ fecial and 
 miscellaneous. 
 
 F 3. Reservoirs, Wells, Cisterns, Mines, Quarries and Borings — ^induding reservoirs, 
 hadsM^ forabaysy etc., weUs^ datonaa wd ooNgiMli^ minoit ^fiiiiB^tMf Wt ^' M IP!^ t pf^eT and miscd- 
 lanoowL 
 
 F4. Retaining and Restraining Walls, Breakwaters, Bulkheads, Etc. — ^induding 
 dams, levees, riprap works, embankments along streams and water fronts, breakwaters, iataka 
 cribs and structures, retaining walls, bulkheads, special and miscellaneous. 
 
 P5, Bridges and Ftadueis— induding bridges as extensions of streets and grade 
 crossings (abolition of). 
 
 F6. Piers and Wharves, 
 
 f7» OmammtM and CammmoraHoe Strudures, Fo wnf ai nt , Fences, Xle.— indnd- 
 ing monnments, statuary, ardies, gravestoneiii^ mauaolMmn and tombs, memorial slahs^ taUola, 
 
 windows, etc. (attached to other structures), fountains, fences, arbors, trellises, pergolas, flag- 
 poles, etc., feed racks and troughs, fixed a^paratna and improveamnts for outdoor rooreational 
 purposoi^ special and miscellaneous. 
 
 F8. Non-Stmetwral /mprovMiieiils— indnding filling and terracing, sodding, horti- 
 ooltnral ia^ rgtim e n t i, raang atraalami aai imaonng obatmctiaas^ qpeeial and miaedlanoona. 
 
 G. Land — All expenditures for land or interests in land, viz. : 
 G 1. Freeholds 
 
 02. Ground Rents 
 
 3. Long Time Leaseholds 
 
 Q4, Water Bights 
 
II. Pi Rcn ASK <»F KuiiiTs OP Action, Payment ok Debt, and Otuer OBLi<i \Ti()Ns — All 
 expenditures iu the nature of compensation as purchase price for rights to deinuud and en- 
 force action by or against agents or tnuteo^ debtors, and owners of property under contracts 
 of aak, wd for rights to act nnder patoits and copyrights, and nndcr other privil^^ra grant- 
 ing momapoBm; and all ezpencBtores by way of payment of debt (including payments to sink- 
 ing fimdi), repaynMBli id depoMt% tmd paynMnls of refunds, awards and indemnities— includ- 
 ing: 
 
 HI. Purchase of Rights to Demand, Control or Enforce Action, or of Rights to Act 
 — includes (1) the purchase of powers; (2) the purchase of eciuitable interests; (3) the pur- 
 chase of corporate shares; (4) the purchase of notes, bonds and other choses in action; (5) 
 the purchase of options to purchase; (6) the purchase of patent rights, copyrights, franchises, 
 perants and prrvilqpea. 
 
 H 2. Faymcnt of Debt and i'aym««* <o Stnfctnflf ^'wikfa— All expenditures in the na- 
 tu« of payment or detireiy of bmmj eoBkneled to be ddiveaped in tiie wddng of loana or at 
 the time itf mikius pntduMes on credit, empt interest; and aU esiPea^^iirea or reaerva- 
 tioiM, ^ purpose of whidi is to enmolate or set aade fonds for the anth or iia tion or tnal 
 pfQment of indiiytodMHi 
 
 M. 3. Bept^memi JhpMii$—ASk ezp^tiues in the nature of repajmients of 
 anoontB nst sni^ Is dunii «f ekm bor the pwm9a^« U whish it has M w u ns d the 
 enslsdlur* 
 
 M 4. OhUggtiam Ari$mg from Aa^emnenis, 
 
 MS* Msfnnd* mtd A w t urdB J Ul egpenditnres in gspaymentw refund of the whole or 
 part of $m ■■awt or amoonti {menously reedved in payment of indebtedness (inelnding 
 
 leftends et rqiayments in connection with transactions between departments or establishments; 
 in connection with transactions with the public, such as collection of taxes, or other revenue, 
 sales of land or other property, or other transactions). 
 
 J. Wood Cauamm and O umMsun oniB Onii Than PmnoNs and RanBEifSNT Salaries 
 — ^All expenditures made to meet fixed charges against the municipality or to aid individuals, 
 establishments^ or mdertaloBMB (atrinding penaions and retirement salaxiei) sr as gifta-^n- 
 eluding: 
 
 J 1. ttenU — ^All expenditures on account of current expense accruals as distinguished 
 froai purchase price, for rights to possession and use of land, structures, or e<|uipincnt owned 
 by another, the possession of which is to be relinquished at the end of a term specified or im- 
 plied by law. 
 
 J 2. Royalties — All expenditures for the right to use or act under patents and copy- 
 rights or other privileges, granting monopolies. 
 
 J >. Fees for Licenses, Permits and Privileges — All expenditures made as compen- 
 sation to any jrovcruniental unit for (1) a license (a grant or jxTinission by persnns in execu- 
 tive or administrative authority to conduct classes of business, to pursue kinds of occupations, 
 to perform acts and enjoy rights which, by reason of police regulations, enacted or imposed, 
 eoidd not be eoadneled, pursued, perlonaed, or eigc^ed exeept for soeh aiitliorizati<ai) ; (z) 
 a fwrnnt (a fennid fpmt sr penmsiott by parsons in exeentiTe or administrative antiuMri^ for 
 the perfonMinee of qpeeial acts, the nature of which is specifically defined 1)y the terms of the 
 instrument e<mTeying the grant and the performance of which acts terminates the grant) ; or 
 (3) a privilege (a contract when'l)v the governmental unit gi-anting the privile«?e, through 
 executive or administrative authority, formally grants or gives permission to conduct a defin- 
 itely stipulated business to pursue a definitely described occupation, to perform definitely 
 stated acts, or to enjoy definitely prescribed rights which otherwise could not be conducted, 
 
 pusned, perletmsd, or enjoyed by reason of the governmental unit's right of ownership, oc- 
 inp aliiM^ m «mmbI). 
 
 / 4, Imferegt—AH expenditures in the nature of compensation for the deferment of 
 money payments eontraeted for in tiie making of loans or at tlie time of making purchases on 
 credit, or in the nature of grants of percentages on money received or s^ aside and held by the 
 municipality in the capacity of banker or tmstee. 
 
 J 5. Insurance and Depreeiatum Fund»—AIL expenditures or reservations, the pur- 
 pose of which is to purchase a guaranty of indemnity for ixguxy to or kss of proporlj or funds, 
 or to provide against impairment due to deterioration, or to cumulate or set aside fundi for 
 
 such purposes. 
 
 J 6. Educational and General Welfare Grants and Contributiotu—AH expenditures 
 in the nature of grants or contributions, the purpose of which is to encourage education or 
 science; contributions to expositions; contributions to international societies, or payments of 
 quotas of ezpensea of international proceedings, projects, etc.; payments of membership assess- 
 moilB of ^0 etty or its oAeers, or amployees in sosieties, etc. ; contributions towards the main- 
 tewMoe of hsspitsls, and otiier oontribntioas of similar ehuaeter. 
 
 J 7, a%ppoHofMmwyOt9mmaUom-^9ti^ Chtmrd, Old Omrd, Veteran Corps. 
 — AU eq^enditnres in the nature of grants <a eontiibations, the purpose of which is to support 
 militaiy organiaations, namely, the National Ckiard, Old Gnaxd and Yetnan Corpo. 
 
 J 8. Burial Bxpenset, Proffidmst Fwmk md olfter GrwiuiHei'-AIl ezpenditBiSB to 
 
 persons in the nature of giatoities, the purpose of which is to ineiease the efBeieucy of those 
 
 in service, or which are made on other grounds of pnblie poli<gr, excepting tnds fw%idifls and 
 
 bounties and retirement salaries and pensions. 
 
 J 9. Other Fixed Charge$ and ContribuUans (inoluding tans paid to other eivil divi- 
 sions). 
 
 K. P£NsiOM8ANi>BBnnBiiiaiTSALABnB--All expenditures to persons by way of aeenuds 
 of £asd ehaw Mids as flBiip i iii w isf pist swisei to the omnie^M^. 
 
 U Contingencies— All moneys or amounts lost to the city by its officers or agents, through 
 misqipropziatioii, accident, or negligence, or by theft, and all expenditures for whatever pur- 
 pose (enept tiwse under M, bdow) whidi esnnot be alloeated to any of the preceding classes. 
 
 M. Payments Arising from the Bjelation of Agent.* 
 
 FUNDS 
 
 Expenditures must be analyzed by funds in order to show the respective use of general 
 funds, loan fonds and ^eeial and trost fonds fiw the various characters of expenditure. 
 
 The analysis hy funds shows for any peniod the nse of loan (or eapital) foacb for enztent 
 txpenses and the use of general funds for the aeqoisition of permaneBt pmperty md otiier 
 capital account purposes. It also shows tho aoMMint of iq»eeial and trust funds nssd for gen- 
 eral and capital account porposeB. 
 
 RECONCILIATION OF EXPENDITURES 
 In preparing a statement of expenditures include all accounts to which expenditures have 
 bean charged in the pmd covered by the statement. In those cases where expenditures are 
 snbieeted to a seeoBdaxy dasnfleation, for example, in stores account, or in work in progress 
 •oeomt, tiie eq wBditiires dwdd be sintsd in ^is- 
 
 <^F<ir tke rio w Masti oa by object in greater detail consult the Objea oi ExDenditure ClaMuMimtitm. Im> tk^ 
 
f7IiiaflIWl PA T¥>H W HtPlWWTlJMB 
 
 For «nmple, a purnhim of ■kotoi ii Aaigdl to tbfe ittirei aoooUnt in the pnamry 
 «f ijwaditMWi and takn iato etovdMOM. Hm ftovei m (Hteqaei^ iaaed 
 
 storehouse and used for correBk iiniiiiiiii In the statement of e^>enditant ttk double 
 transaction is included once in stating expenses and is excluded from the statement of expendi- 
 tures for stores. In stating the expenditures for stores the amount that should appear in the 
 expenditure statement as the expenditures for stores is the net increase or decrease in the 
 stores balance for the period, the remainder of the expenditures for stores appearing in the 
 to vkkh they haye been diitnbiited, as eiq[>ense, property, etc By this metiiod dupli- 
 is atfsidM and tts a qi e nJUm n i are maM to liie tenm «f liw aeeounts to lAaiA they 
 
 TIm torai for reeoneiliatioa of primary expenditures with Touchers sent to the dty con- 
 I ait to tte di,i|>ai tiBsnt rtf sapplies foUsiva: 
 
 Expenses 
 
 Stores Acquired 
 
 Poetage and Traosportaticm 
 
 Woric in Progress 
 
 Property Acquired ........ 
 
 Accounts BMeivable ....... 
 
 of BswHW* ... 
 Rendend Other De- 
 partments .... 
 
 iBToices Payable 
 
 » •••««« « 
 
 Balance ot 
 UnTOoehered 
 
 Involeei at 
 Beflnninc ot 
 
 
 Adjostmenta In 
 iBvolMssfter 
 
 
 Olty OoatroUer 
 
 Balance ot 
 Invoices 
 
 Faytfde at 
 OkMeot 
 
 
 
 • - 
 
 
 
 1 M 1 1 1 1 1 1 
 
 1 M 1 1 1 1 1 1 
 
 Z ■ 
 
 1 1 1 1 1 1 1 1 1 
 
 
 1 1 1 ! 1 1 1 1 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 similar to ahoveia to ha 
 
 and 
 
 - • » I.. 
 
 Totsli 
 
 1 
 
 1 Ucswral 
 
 
 Stwlal 
 
 
 
 
 SnwHcs 
 
 
 SoeeSes 
 
 Balance of Unvoudierad Invoiees at 
 Beainiiing of Penod 
 
 Invoices Registered during Period.. 
 
 Adjustments in Invoices after Begie- 
 toation (inereeeea MeAs' d^ 
 aeasee, red) 
 
 I 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 Vou^ea dnvoices) sent to City 
 OoaAralar (Dept. of Supplies)... 
 
 Balance of Invoices Payable at 
 Qose of Period j 
 
 j 
 
 1 - 
 
 1 
 
 
 
 
 
 
 Totals — 
 
 
 
 
 
 
 
 The form for stating expenditures in detail as weU as the etementa other than espen^tmres 
 eontained in eipoiditare accoonti^ follows: 
 
 63 
 
 Special rands 
 
 SappllSi 
 
 1 1 1 i 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 I 
 
 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 I 
 
 
 i 1 1 1 1 i 1 
 
 1 
 
 
 
 1 
 
 MINI 
 
 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 Loan Jundi 
 
 Supplies 
 
 1 1 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 1 M 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 
 
 i M 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 Regular 
 
 1 1 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 
 
 Mill 
 
 1 
 1 
 
 1 1 
 
 1 
 
 1 
 
 -a 
 
 Supplies 
 
 i 1 i i 1 i 1 
 
 1 
 
 1 1 
 
 1 
 i 
 
 1 
 
 1 1 1 i ! t 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 
 
 Mill 
 
 1 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 Begular 
 
 1 1 i i i 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 i 1 1 M 
 
 1 
 
 1 1 
 
 1 
 1 
 
 1 
 1 
 
 1 
 1 
 
 Mill 
 II II 1 
 
 1 
 1 
 
 1 I 
 1 1 
 
 1 
 1 
 
 1 
 1 
 
 Totala 
 
 1 1 1 1 1 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 i 1 1 1 1 1 
 
 I 
 
 1 1 
 
 OS 
 
 a> 
 It 
 3 
 
 i-i 
 
 |§ia 
 
 at 
 
 2 
 
 3 
 
 n 
 hi 
 
 I 
 
 i 
 
 H S P o 
 
 0) 4) 0) - 
 ■Q >- >-■ 1- i^-T-i 
 
 £ S S3 S3^^ 
 
 iilllll 
 
 (» 
 
 a 
 o 
 I- 
 
 a. 
 
 u 
 
 O o 
 
 S 
 
 o 
 « 
 
 § 
 
 i 
 
 z 
 
 u 
 
 0. 
 
 X 
 
 it 
 
 .3* 
 
 3 
 
 I 
 
 a> 
 
 - nn 
 •TJ 
 O 
 
 I? Ill 
 
 T3 3£ a 
 " a a a^^ 
 
 Z <U 0) (Wt; M 
 H «> O W O g 
 
 JS2 ^ 
 a a a 2 
 
 ft^ /IN rt\ 
 
 o 
 o 
 
 as 
 
 rj 
 
 a 3 
 i« 
 
 Si; 
 
 "2 *• 
 O. O 
 
 <U 
 
 a 
 
 «- 2 
 
 fc. >• 
 
 Q. <» 
 
 28 
 
 vi-i CD 
 
 o g 
 
 j 
 
 i' 
 
 I 
 
 I 
 
 s 
 
 ^ i 
 
 5 8 
 1 3 
 
 I i 
 
 ■S g 
 
1 
 
 I 
 
 Supplies 
 
 1 1 1 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 1 1 ! 1 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 •< 
 m 
 
 1 
 
 1 1 1 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 1 1 1 1 
 
 I 
 
 1 
 
 1 1 
 
 I 
 
 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 1 
 
 Loan Fuoda 
 
 Supplies 
 
 i 1 i 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 II i 11 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 
 
 1 1 
 1 1 
 
 1 
 
 1 1 
 
 1 
 1 
 
 1 
 
 1 1 
 
 Begular 
 
 1 1 1 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 1 II 1 
 
 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 1 1 
 
 1 
 
 General Fund 
 
 Supplies 
 
 till 
 
 1 
 
 1 
 
 1 
 
 1 
 
 Mill 
 
 1 
 
 II 1 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 1 I 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 
 Mil 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 M II 
 
 1 
 
 1 1 1 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 1 1 
 
 1 
 
 
 1 i 
 
 1 
 
 ! 1 
 
 1 1 II 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 1 1 11 
 
 I 
 
 1 1 1 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 1 1 
 
 1 
 
 1 
 
 1 1 
 
 1 
 
 I 
 
 0) 
 
 I- »-• fa 
 
 2« 
 
 a 
 
 a> 
 
 ^ 1 
 
 P5 
 
 I 
 
 t 
 
 3 
 
 St?-" * 
 
 3 3 
 
 i 
 
 H a 08 oST< 
 
 £ 0) 
 
 00 
 
 .S ig-assi 
 
 O 03 
 
 O V 
 
 P. o 
 
 b 
 
 o o O O O o 
 
 5 i£ 
 
 |h £ o P o o 
 
 QQ 00 OQ O 
 
 <D Q> <U 
 
 OQ 03 (D OO 09 
 <U <U d> <U 
 D 3 D 3 3 
 
 I 
 
 1 
 
 2 
 
 I 0) 
 
 b 1- 
 
 o o 5 
 
 0) « 
 
 Jl 
 
 cat 
 
oEjjMnnaATKHr or nrooMi 
 
 Receipts are all cash coming into the poasesaion of the City in a stated period Imipeetive 
 
 of the source. 
 
 Licome is the aaount of funds collectible or receivable in a cerfiite period, whethor twHiMtfld 
 ormC. 
 
 Berave k the iae ti tmt of gain i^piieiiye or iqnp(»tMiiaU« to a eertain period as aoeror 
 ingin and beteigiag to ttut pariod, li i w poa t if e of tt> poriod in lAUk H U e a m m oolliotiMo or 
 is wHwtud- 
 
 It is very importaat that the distinction betiroen tho various topies abofo dofinod bo kopt 
 
 clearly in mind. 
 
 Just as the detail classification of expenditures is necessary in order to secure detailed in- 
 formation, so the detail classification of income is necessary for the same reason, 
 fnoonie is daarified as foUows; 
 
 (a) By oiganiation vadia, 
 
 (b) BjfmMam, 
 
 (c) By dhnMlar of ineome^ 
 
 (d) By source and 
 
 (e) Byfnnds. 
 
 OROANIZATION UNITS 
 
 The total income of the city is classified by departments or sub-divisions, such as bureaus, 
 oAees, ete^ fnin wkadi it aeenMS and uliicl;! a^e known as organisation units, viz.: Department 
 if Milie Bthl^, Soelrieal BonsiQ. 
 
 FUNCTIONS 
 
 The activities of a goveinniental organization are its functions. The functions of the Elee- 
 trical Bureau, for example, are Electrical Inspection, Elevator Service — City Hall, Fire Alarm 
 and Telephone Service, etc. The functional dassificatiQu complete for each department and bu- 
 reau will be found in Chapter XIY. 
 
 CHAEACTERS OF INCOME 
 
 The classification of income according to whether it arises through the reduction of an asset, 
 the abatement of expense, the increase of a liability, or the accrual of revenue shows the char- 
 •eler of ineome. Hie daariiieation of ineome by character follows : 
 
 1. Securities is credited where they are realized on and give rise to an account receiv- 
 able. 
 
 2. Land, Structures, Other Improvements and Equipment is credited where an ac- 
 count receivable arises from the sale of permanent properties of the city. 
 
 3. Expense is credited where an account receivable arises from an amount due to the 
 city on account of refunds for expenditures of an expense nature previously made. 
 
 4. Debt is credited where an account receivable arises from the sale of bonds, or from 
 an amount due to the city for the principal of mortgages executed upon city properties. 
 
 5. Revenues Accrued, Not Due is' credited where an account receiYable arises from 
 revenues that become collectible subsequent to their accrual. 
 
 ^KkUKtmUlHOfH OP DiOOm 
 
 6. Reserve for Unaccrued Revsnubb is credited where an account receivable arises 
 which will later become revenue. 
 
 7. Revenues is credited where an account receivable arises from amounts becoming due 
 fhe city of a revenue nature and which have not previously be^ taken into revenue account 
 as a deferred debit. 
 
 8. Surplus (or Deficit) is credited where an account receivable arises with no cor- 
 responding decrease in the assets or deferred debits or increase in the liabilities or reserves 
 ot the dty, and where neillier expense nor revoine are alfeeted. 
 
 9. All Other Income, including duplicate and excess taxes and water rents, ground 
 rents, snd any other accounts giving rise to income to the city. 
 
 SOUBGB 
 
 Income is classified by source as follows : 
 
 A. Taxes are the amounts of money, other wealth, or services, which, by virtue of that sov- 
 ereign power of a government known as the taxing power, are exacted for the support of gov- 
 ernment, for meeting general public needs, and for other governmental purposes, without refer- 
 enee to q»oeial advantage enjoyed. It k a rii^t whidi in its natoie adnofHodges no limit It 
 indodes power to pranribe Hm oonditions under ivbieb pecnns and oorpontkas nuij engage 
 in business and budneoB activities, receive franchises, and enjoy common-law rights and privi- 
 leges ; the power to prescribe the conditions under which they may take and hold title to real 
 and other property; and the police power of social, industrial and eeonomie regulation and eon- 
 troL 
 
 AlOO. General Property Tax is the common designation of the direct tax upon real property, 
 and upon other property which is apportioned and levied by substantially the methods employed 
 in apportioning and levying taxes upon privately owned real property. 
 
 110. Current General Property Taxes. 
 
 120. Delinquent General Property Taxes. 
 
 A200. Special Property Taxes are those direct taxes levied upon property which are assessed, 
 levied and collected by methods that are not generally applied in the case of privately-owned 
 real property and include all taxes levied upon the miseeOaneous property of individuals or 
 
 SOI. CorpoMite Sloek. 
 
 202. Corporate Indebtedness. 
 
 203. Savings Bank Deposits. 
 
 204. Mortgages. 
 90S. IvvtBstments. 
 SOS. GhcNwa to Aetim. 
 S07. Bonds. 
 
 SOS. Motes. 
 
 909. Land (m specified smoaat per am disMwet from 'tiw gvnenil praperty tex). 
 
 910. Horses (per head). 
 
 911. GKttle (per head). 
 919. Grain (per bmbel). 
 
 213. Ships (per ton of cap(u:ity). 
 990. Otlier Special Vmgertj Tumm. 
 
 ASOO, Ofkmr Ttaeet an Propertff, 
 
 A400, Buthteu IVwet and Lieentu, Bntmeu taxes are taxes upon business and tmrnmi 
 
 activities in proportion to the volume of buaness ; by reason of the peculiar bumiess in whidi 
 the taxpayers are engaged; or by reason of some business activity, which constitutes a part of 
 their business. A licenu is a granting of authority or permission by the proper authorities to 
 
t 
 
 perform certain acts or to carry on certain business, which without such authority or permission 
 the acts or business would be ill^al. 
 
 410. Liquor Traffic. 
 
 411. Betail Liquor License. 
 
 41S. Brewers* License. 
 414. Bottlers' License. 
 
 420. Other Business Taxes and lieenses. 
 
 421. Pawnbrokers'. 437. Baby Farms. 
 
 4St. Tenanenta. 
 
 439. Street Cars. 
 
 440. To Clean Privy Welk. 
 
 441. To £eep Animals. 
 4tt. To Bteuglrtcr Aatimili 
 44M. For Wagons, BmAmj CwriagM, 
 
 Carts, Etc. 
 
 444. For Drivers' (separately from 
 
 4a). 
 
 445. Vendors'. 
 
 44t. Elevator Operators' License. 
 44f . Sngiaeen^ Certtflaste. 
 
 448. Moving Picture OpMiiiaMf. 
 
 449. Mercantile Tax. 
 
 450. Tas on Dividends in ESxcess of 
 Six ]Rer erat. FliSd by Snbiidr- 
 iaries of the PhflaMfkia 
 Ba|^ Transit Compaqy. 
 
 423. Plaoes of Amusement. 
 
 424. Lodging Houses (including all 
 
 buildings with lodgings not 
 
 m m 
 
 inn or immek), 
 4M. Brokers'. 
 42C Beataaraai. 
 
 427. BUIiard and PMd Boom. 
 
 428. Peddler. 
 
 429. Auctioneer. 
 
 431. Ehnployment Agency. 
 
 432. Moving Picture Tbeatra. 
 
 433. Booming House. 
 
 434. TmhtKaxOj Booae. 
 
 435. To Sell Mcsli; 
 
 436. To Sell Milk. 
 
 490. MiaeeUaneous Baaiiieia Tazet uid liieenses. 
 
 JMO. 
 
 no. 
 
 Sm Special PermitB and Pmilegm. 
 
 521. Permit to Construct 
 Stt. Elevator Peimite. 
 Its. To OoBstraet 
 
 524. For Bemoving 
 
 525. For Street OoeopHMgr Iqr 
 
 Builders. 
 
 5S7. 
 
 S90. £^Mial 
 
 of Boilm. 
 and IGaeflDaiMoiia Non- 
 
 528. Approval of Boilers. 
 
 529. Elevator Inspection. 
 S8Ql Eterator CettHleatea. 
 
 531. Highway Privileges Qraated Pab* 
 
 lie Servico Goaipuilaai 
 
 532. Awnings. 
 9t AAmtWng City Ordi- 
 
 Bminflai Tmam and Tiiiwnaiii, 
 
 B. Csuaam and AiWMHiW im. Ckmrgt* indndea amounts edleeted aa oMBpenaation for 
 govcnuMBtal aoviee porfotnad for the benefit of a partieidar iadiTidMl or eorpormtioii, or 
 aHOimtB collected for the accumulation of funda for pnUia purposes. Assessments are propor- 
 tional contributions of wealth levied against property or persons to defray the costs of speci- 
 fied public improvements, of specified public services undertaken in the interest of the general 
 public, or amounts collected for the accumulation of funds for public purposes. Special assess- 
 moita, like taxes, are levied and collected under the sovereign power of the government, known 
 as taiiiig powwf. 
 
 BlOO. Charges for Property (other than Sales). 
 
 110. Subway Loan Charged to Public Service Corporstiona. 
 111. Philadelphia and Beading Bailway Company. 
 
 120. Abolition of Grade Crossings (Charge for Kailroad's Share). 
 121. Philadelphia and Beading Bailway Company. 
 183. Battimmro and (Hiio Bailroad Company. 
 138. FkiladelpUa» BatOmozv aad Washington BaOteoad Ooupany. 
 
 130. Damagea-to Pnqpertjr. 
 BlOO. Ckarget for SsBpemHtwrti, 
 SIO. For Support 
 
 211. Insane. 
 
 212. Dependents. 
 818. BosktoBla. 
 
 214. Non-residents. 
 
 215. Patients in Hospitals (Quarantine). 
 
 220. For Repairs. 
 
 221. To Streets Chai^d to Philadelphia Bapid Transit Company. 
 
 230. For the Funded Debt. 
 
 881. Sinking Fund and Intereat (3iarg«s trtm Board of PuMic Sdneatloa oa CStgr Loans for 
 
 School Purposes. 
 
 232. Interest on Subway Loan from Philadelphia and Beading Bailway Company. 
 
 BSOO, Charges for Public Trust Funds. 
 310. Sinking Funds (Principal). 
 320. Fire Insurance Fund. 
 330. Municipal Pension Fund. 
 340. Police Pension Fund. 
 350. Firemen's Pension Fund. 
 
 B400. Assessments for Property. 
 
 410. Assessments for Improvements. 
 
 411. flli'Mla. 
 
 412. Sidewalks. 
 
 413. Sewers. 
 
 B500. Assessments for Expendituret. 
 510. "Water Connections. 
 520. Sewer Connections. 
 530. Repairs. 
 
 540. Abatement of Nuisances. 
 
 B600. Charges for Funds. 
 610. Pension Assessments. 
 
 C. Earnings of Public Service E miuh i b i and Oxmouii Gmr DMfiMtmam (Feea). 
 ClOO. Public Service Enterpruet, 
 
 110. Water Supply Systems. 
 
 120. Electric Light and Power Systenu. 
 
 130. Gas Supply Systems. 
 
 140. Markets and Public Scales. 
 
 150. Docks, Wharves and Landings. 
 ISl. DndgiBf Oty Blant. 
 
 160. Cemeteries and Crematories. 
 
 170. Public Halla. 
 
 180. Subways. 
 
 190. All other Public Service Enterprises. 
 C200. City Treasurer. 
 
 210. Fees for GollectioiL 
 
t 
 
 i 
 
 C300, Law Depariimut. 
 
 310. Claims. 
 320. Attorneys' Feei. 
 330. Search Fees. 
 340. Bond Desk Fees. 
 350. Solicitor's Costs. 
 360. TuLkn Costs. 
 870. Mgwmi Costs. 
 
 401. Summons. 
 
 402. O. O. Writs. 
 
 403. D. B. S.'s. 
 4M. Tnmmaipta. 
 
 405. Judgment Searclies. 
 
 406. Locality Searches. 
 
 407. SlMUlkHUL 
 
 406. Corta. 
 
 409. Fees. 
 
 410. Commissions. 
 
 m. isipifiniii— 
 
 411. Mslt Tks (GMit). 
 
 413. Law Lilntkry Fees (Credit). 
 
 414. Criers' Fees (Credit). 
 
 CSOtk JSoeonbr of BoMb. 
 510. Beeoidiiif Deecb. 
 
 590. Beeording Assignments. 
 540. Noting and Itogiitiiriiig. 
 
 550. Searches. 
 560. Letters of Attomcgr. 
 570. Certified Copies. 
 580. Bdeaaes. 
 
 cm. AUrlf. 
 
 dO. Eiaontinn DoAiet 
 m. JMvonvwo MBst 
 630. iwrfWtm, 
 
 640. Fines. 
 
 650. FoiB of Sheriff's Depnties. 
 
 C700. Electrical Bureau. 
 710. Poles. 
 
 711. Erection and Maintenance of Poles. 
 
 712. Attachments on City Poles. 
 fU. Maviig Ms. 
 
 720. Wires. 
 
 721. Mileage ai Wltw cm PriTSte Poles. 
 7». Bwt Of WlMS te GHj CUdes. 
 
 t 
 
 CLusiBnatinoti op Bfoom 
 
 730. Police and Fire Signal and Telephone Serviee. 
 740. Commissions on Telephone Calls. 
 750. Rent of Conduits. 
 760. Auxiliary Fire Alarm. 
 770. Tax on Ti^ors. 
 
 Caoo. BmMm of MmUk. 
 
 810. Bxaminatim Fees, Master Plumbers. 
 830. Wiawhiation Fees, Jonmeymaii Plumbers. 
 890. B»TOgi8tntioa Fees, Master Plumbers. 
 
 840. Re-registration Fees, Journeyman Plmnbers. 
 
 850. Fees £or Certified Copioi of Ifamafos, Births and Deaths. 
 
 C900, SpeMamdMiscellameaus. 
 
 910. Fees by Districts (Bureau of Snrv^). 
 
 920. Searches (Bureau of Surveys). 
 
 930. Furnishing Plans (Board of Highway Supervisors). 
 
 940. Park Receipts. 
 
 950. Fees (Register of Wills). 
 
 960. Orphans' Court Fees (Register of Wills). 
 
 970. OommisBiou on Writs (Begkter of WSJk). 
 
 980. Searches (Beeeivw <tf Tasn). 
 
 990. Feea la GomliL 
 
 D. Fi^ns, PnrixAiiB, Fobrrb akd "Becamkn. Fmes amd PenaUUt are amounts of wealth 
 ezaeted from individiials, firms and ecnporations imder the sofrerrign power of llie goremssait 
 of inflieting punishment for violation of law. Forfeits are amonnta aetannng to a govemmoit 
 
 in accordance with the terms of contracts as penalties for the non-observanee of such contracts. 
 Escheats are amounts of money received from the disposal of property whoso owners cannot be 
 ascertained or located. 
 
 DlOO, Fines and Penalties. 
 
 101. Court Fines. 
 
 102. Costs. 
 
 lot. Magislnttes* Few and Onrts. 
 
 104. Magistrates' Costs in Soits for CoUec^iMi of DdbmimBft IfMcantiie Taxes. 
 
 105. Beden^tion of Dogs. 
 100. Ylolfttioii of WHnaaees. 
 
 107. Penalties for lUegml FhmAiiig'. 
 
 108. Blocking Highway. 
 
 109. Dumping Manure. 
 
 110. Peliee Wimm. 
 
 111. Mixing Mortar on Highway. 
 
 112. Violation of Healtli Sules. 
 
 D200. Forfeits. 
 
 210. Forfeited Bonds. 
 220. Forfeited Bail. 
 
 230. For Alleged Defective Gas Meters Found Upon Examination to be Correct. 
 D300. Escheats, 
 
E. Subventions, Grants, Donations and Gifts. Subventions are those contributions which 
 are made by the National Government, the State, or the county to their minor civil divisions 
 pMAed Hftieet to the formal c ompl M ne e by the recipient with certain prescribed conditions, 
 aai anmit mn ikmt mataOm&am ude hy one goreniBnl to anete wiflMiit tiie pnor ee^ 
 fiteent of conditions. D anaikm mn ttoae eontribntkni ttom iHrivsto mmnm, wtUk are for 
 the establishment of libraries, hospitals, almshouses, infirmaries and Mndred htttitotions. Oifti 
 an all other con trit n t ions Iqr private indmdnah aad aoipoaatiflna tojBWwaiiinta. 
 
 WlOO. Snbventioiu and Orants. 
 
 110. For Property and Improvements. 
 
 111. Road Improvements (from Commonwealth). 
 
 112. Harbor Improvements (from Conuuonwealth). 
 
 120. For Expenses. 
 
 121. For EncoTiragement of Agriculture (Commonwealth for Coonty Fair). 
 
 122. For Support of Prisoners (from U. S. Government). 
 
 130. For Prine^ of Public Trust Funds. 
 
 210. For Properlgr and ia^fovianiili. 
 
 220. For Expenses. 
 
 230. For Principal of Public Trust Funds. 
 
 231. Girard Estate Trust. 
 
 232. Minor City Trusts. 
 
 110. Beal Ifatatfi 
 
 120. Condoito 
 
 130. Wires. 
 
 140. Equipment. 
 
 150. Wharves. 
 
 160. Bulkheads. 
 
 170. Docks. 
 
 SIO. Sabiiaya. 
 
 220. Structures, 
 aw. Oaa Wetia. 
 
 F300. Interett, 
 
 310. On Current Depoaila. 
 320. On Investments. 
 330. On Funds. 
 340. On Public Trust Funds. 
 
 G. Sale of Investments (including Maturing Investments) and Sale of Property. In 
 maturing investments is induded all amcmnts reerared on aeeoimt ef payment of principal of 
 inTestments upon ib» day of maturity and tiie dirtribution of prindpal of invertmcnts ti^en 
 Ufnidation ia taldng plaee. Sals of property indudes all amounts reedved from tKe sale of 
 j^gFiieal asaefts acquired fnr mnnidpal pipu a ca . 
 
 0100. 8mU of IwoutmmtU md Maturing Investm&ntM. 
 110. By SUmg Funds. 
 
 lao. By Puldifl Trust Funds tat Mimidpal Purposes. 
 ISl. Fire Insaruiee FnB& 
 
 180. By PubKe TrmA Fondi for Non-munidpal Purposes. ' 
 
 140. IMdrarsement of Prin^pal {induding Maturing Investments). 
 
 141. Maiming I n f m l iiw to. 
 
 lil. PrfaidpsI from CompnW ia Liqnidatioii. 
 
 O200. Sale of Supplies. 
 
 210. Water on a Meter Bass. 
 220. Coal Tar. 
 230. Gas. 
 240. Coke. 
 
 2^. StQB«. 
 
 960. Gravel 
 
 270. By-products. 
 280. Repairing Chairs. 
 290. Msnufaetured Goods. 
 
 O300. Sale of Property. 
 
 H. BMMPfs Wbich hKamum IismmmmmtL 
 
 HlOO. Bonds, Notes, Warrants, Etc. 
 
 110. Bonds. 
 
 120. Notes. 
 
 130. Warrants. 
 
 140. Judgments. 
 
 WHk Temporary Loans. 
 
 160. Undalmed Loans. 
 
 H200. Trust Liabilities. 
 
 210. Purposes of Public Trusts. 
 
 H300. lAdbilities as Agent for other Civil Dwimm, Boards and Societies. 
 310. Commonwealth. 
 
 311. Mercantile Licenses. 
 
 320. County. 
 
 330. School District. 
 
 840. S. P. C. A. 
 
 S41. Ma^istraie^ liaes. 
 
OLAsanoAXKm or inoomb 
 
 J. 
 
 Wmsm CUxiior n O ao w i u 
 
 /iOO. Suspense Accounts. 
 
 110. From Beceiyers of Failed Depositories. 
 
 210. Overpaid Amounts. 
 
 220. Overdrawn Warrants. 
 
 230. Paymaster's Refunds. 
 
 240. Duplicate Taxes and Water Rents. 
 
 250. Excess Taxes and Water Bents. 
 
 lmctm$ from Sale of Bonds (other than Principal— HllO). 
 410. Accmed Interest. 
 
 FUNDS 
 
 Income must be analyzed by funds in order to show the distnbtttion by general, loan and 
 special and trust funds. 
 
 RECONCILIATION OF INCOME 
 
 The summary reconciliation of income with receipts applicable thereto is made in the fol- 
 lowing manner: 
 
 
 TeUds 
 
 
 Lou 
 
 
 
 
 
 
 
 TMk 
 
 
 
 
 
 1 
 
 1 
 
 III 
 
 
 
 
 1 - 
 
 
 
 
 detail reflon ci lia ti on of inecMme and receipts, by character of income, is as follows : 
 
 
 DteoDeeted 
 
 
 
 BeeeiptB for Period 
 
 Income 
 UneoOeeted 
 
 
 at BegtamiBs 
 of Period 
 
 pSod 
 
 
 ! General 
 
 Loan 
 
 Spcdil 
 
 BtdOW 
 
 of Pietlod 
 
 
 
 
 
 
 
 
 
 Land, StnirtmeB, Other Im- 
 
 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Debt 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 CHAPTE^R VI 
 
 wmmarwm axd nn ow wsmmaaB amp lamttwm eg no mwi ii m 
 
 •To secure the proper control over the accounts all documents originating in departments 
 rnnst be Ikted in dironologieal order in a r^^ister for that particular dass of doemnenta At 
 the time of registration a earbm copy of the reglrter (called the sdbedole) is made for trans- 
 mittal to the city controller for aceonnting and auditing purposes. The register further fur- 
 nishes the totals for making up the monthly journal entries for the general ledger and a total 
 against which the postings to the detail ledgers may be <dtocked. The r^psters .and schednles of 
 documents are as follows : . . : 
 
 1. Register and Schedule of Contracts. 
 
 2. Register and Schedule of Orders — Contract and Open Market. 
 
 3. Register and Schedule of Invoices and Payrolls. 
 
 4. Register and Schedule of Invoices soit to Department of Supplies. 
 
 5. Begisler aod Sflhedide of YondMn mt to City ControUer. 
 
 6. Begistar and Sebednle of B e d B e tiem i m Csntnet T b msrwm , 
 
 7i BegMv and SeMofe of ServietB Bieiiderad oflisr Baieiat. 
 
 8. Begirter and Sdiedole of Serviees Beeeived ttam oflier Boreana. 
 
 9. Monthly Report of Stores Issued firaiB flIOMiioBae (with copy for eontroflier). 
 
 10. Register and Schedule of Reservee tot Bepairs and Depreoation. 
 
 11. Register and Schedule of Revenue Accruals. 
 
 12. Register and Schedule of Income (Accounts Beoehmble). 
 
 13. Register and Schedule of Cash Transactions. 
 
 Where it is not specifically stated in eimnection with the description of each register and 
 ■ehedoH it is to be vndostood Hurt m aehednle is to be prepared by means of eaxbon paper at 
 tiie time eMh lesbtcr siieet is being written. The adiednles in aU eases arast be priq^eily eertiM 
 to by chief of haxpm or. oOmt oAoal and proiiqitfy tnmsmittpd to the dspartflssBl ot eUgr 
 eontrdler. 
 
 By reason of the infrequency of special and trust transactions, separate columns have not 
 been provided in the several registers for entries of this character. When transactions of 
 this kind occur, entry thereof should be made in the "general account" or "general fund" 
 column and the amount designated by a symbol in order that separate totals for "general ac- 
 eomit*' "general fund" and ''special and trust accounts" or "special and trust funds" 
 iUQT he ■eeoxed for joornal entry purposes. 
 
 . The special an d trus t transaetions have.been on^tted &om the jonmal entries of this ehap- 
 ter and of ehapter Vlll, as they wiU not oeeor in a nmnber of the d^Murtments or bnreaiis. 
 Where they do occur, the joaznal entries here given may be readily expanded to inelnde 
 special and trust transactions owing to the journal entries therefor being similar to thnw of 
 the general account and capital accoimt and those of the general fund and loan funds. 
 
 In this chapter and chapter VIII the words "safety" and "supplies" have been used in 
 journal entries to distinguish between appropriations, and transactions incident thereto, of an 
 operating department or bureau and the department of supplies. The word "safety" as the 
 short depart ment al title of the department of public safety is used for illustrative purposes. 
 Ik piMtob tte dK»i tttk of the peitieiilar dBpu^iBflBt or hmeaa tot iriiieh the general jour- 
 Ml^rtriMiaelMWHJrtediiWild^ 
 
ift 
 
 MESGBIPTION AND USE OF BSGQ8XERS AND SGHBHSJB OF D0CUMKN1B 
 
 1. Mmmtm ia» Himuji ■ or Conibaoib (FIqbhb 6 imd 6A) 
 
 &i the ftik eghnm ni the Register and Sehedule of Contracts (Forms No. 6 and 6A) is 
 •Hmd wntnet mniAar, m the aeeond eolnBiB ipaee is provided for tte name of tibe eon- 
 tractor and in tte ttbd eohmm lor the ehawBl e r ef ^ gatj h or 8er?ie« eontraeted for. 
 
 In the fourth colninn is entered the appropriation iUm number, and in the fifth coluBm 
 the title of appropriation ; the sixth and seventh columns are designed to show the fund, either 
 general, loan or special and trust out of which the payment of the contract is made. Con- 
 tracts payable out of special and trust funds are entered in the general fund column and indi- 
 cated 80 that separate totals may be made at the end of each month. In the last column is en- 
 Iwed the told aaooBt ot lA aontracte antwed into during the montiL 
 
 hk thib departBMBt of wmSm, two eos&m ot tin aeMnJe of eontraeta in adfitkB to the 
 register of contracts are required, the aeeond copy bang ant to the department ot horeaa for 
 whose benefit the contracts have been entered into for goods or servieea. The purpose of thus 
 notifying the operating department is to enable it to encumber the memorandum appropriation 
 accounts that it keeps with the appropriations made to the department of supplies for its use. 
 
 In bureaus and offices where the contracts entered into are so few in number, that they can 
 ba raadiljr anaiaMiiiwiil and totab far tiie mooA. aeeored without the use of the prescribed form 
 
 era! lettera during the month ahonld be mniiaai iarii fegr the thMa tad iiiiwHia M aider that 
 
 totals of each may be available for journal entry purposes. 
 
 The tolala by fmda of aontraato cntarad into ium the baoa of # tmmtk 
 
 follows: 
 
 Unencumbered Balance of Appropriations — Safety — General Fund, 
 Unencumbered Balance of Appropriations — Supplies — General Fund. 
 Unencumbered Balance of Appropriations — Safety — Loan Funds. 
 Unencumbered Balance of Appropriations — Supplies — Loan Funds. 
 To Beserve for Ck)ntracts — Safety — General Fund. 
 
 for CoDtraetft— Supplies — General Fund. 
 
 §m Oontwig t a 8uM>iiea— Iioan Fttada. 
 
 1. Wamam jam BoMmmm op Oifaa CowiniCT amd Omr Xambm (Voun 7 amd 7A) 
 
 TIm papeae<tftiMfegi8tMr of ordeia (FtMrna 7 and 7A) ia twofold: (1) to provide a eomr 
 plate reeord and nnmerieBl index to fQea of ordeni iaaoad; (2) to wtabiiah totab of eatiniated or 
 aetnal aonoanta bgr neana of which the accuracy oi poatinga to rcaerv ee aet up againat impro- 
 priation accounts, as well as the postings of orders to the contract ledger and the claimant'a 
 
 ledger, may be proved. Orders should be entered chronologically, one line for each order, un- 
 der one series of order numbers, beginning with number 1 at the first of the year or witil amy 
 other number if it is desired to continue a series already begun. 
 
 It ia JWWW i m f md B d ttaft a looae leaf form of r^pster be used so that the register and a 
 adhaMe iMy be nada a* one writing by meana of a eariMn dMet A aehedide of ordera must 
 In tranaantted to liw dep arU n en t of eity eantnikr aa soon as enongh ordm have been iaaoed to 
 n or nearly fill a schedule, but not less often than twice a month. 
 
 Departments which purchased their supplies throu|^ the department of supplies will not 
 use this register of orders (Form 7) to register the copies of orders issued by the latter de- 
 partment. The department of supplies will register and schedule to the controller all orders 
 iSBued for supplies whether for its own use or for the use of other departments. The copy 
 at o&itt aMt In 4l|puteMBla aa an adviae ot the iaane of an order by the department of sup- 
 plin« it f a giHwift ly wwii lil i H ii i H ia a aiyatnto ia#rter hipt far ttat ehna of atdet^ 
 Ika naa af «Ua lagialcr nill be aaatity nr-1'TiT ti tM nf lijiKiiii ^m§m fFom 7) 4b» 
 
 mmtmsnim jam oan w mtatmm jam mmomm or DoomimiiB 
 
 65 
 
 scribed above with the exception that no schedule of the entries tlierciii will he transmitted to 
 the city controller, and the postings made therefrom will be only to memoranduui api)ropria- 
 timia aecoants (department of supj^ies appropriations). 
 
 As the edloBanar arrangeimt of the regulber of an operating department or bureau for 
 department of sopfiliea orders will be tlM ame as the register (Form 7) designed for orders 
 issued direct by departments, the loose sheets of the latter may be used for both pwpOses and 
 kept in separate binders or in one binder separated with a tab or guide sheet. . 
 
 If a department feds that the time elapsing between the issue of a requisition on the de- 
 partment of supplies and the receipt of the eofty of order therefrom is too hm^ to delay en- 
 cumbering the memorandum appropriation a(;(Oimts the requisition ratlier than the order 
 may be used for this purpose. It must be pointed -out, however, that if requisitions instead 
 of orders are used to eneumbdr department of supplies appropriatitms the resalts in arnny 
 eases will not be aa satisfactory as if orders were used. For example, requisitions for aapidies 
 not on contract at the time of issuing the requisition will have to be held open or posted to 
 some suspense account, because the department issuing the requisition will not know at the 
 time whether thi^ supplies requested are to be purchased on eontraet or open market order. 
 This information is necessary to determine whether the charfre should be made to the appro- 
 priation ledger as a contract or as an open market order encumbrance, and also whether tlie 
 charge diould be made to a new account in l^e contract ledger or to some account in the 
 claimant'a ledger as an open mariEet ordM?. Hie price at which to estimate tile amount of the 
 order will, likewise, be unknown at the time the requisiticm is issued. Bat an estinuite mnst 
 be made of the amount of each requisition if it is to be set up at once as an encumbrance 
 afrainst soijie appropriation, and this estimated amount may be subject to' great fluctuations 
 from the amount of the order as issued by the dei)artment of supplies. 
 
 Considering these difficulties it would seem more .satisfactory to a (h'partmeiit to use only 
 the copy of order from the department of supplies when setting up the encumbrance for 
 orders issued. As requisitions are issued on the department of supplies a copy thereof could 
 be pUeed in a binder, and when, a copy of the order is reodved from the purchasing depart- 
 ment the eopy of regniaition could be takan frimi the binder and attadwd to tiie order, which 
 latter would be rej^istered and placed in a temporary file pending the receipt of the goods or- 
 dered. The order would thus become the encumbrance against i\w particular appropriation 
 account affected. If, pending the receipt of the copy of ord'-r from the departnient of sup- 
 plies, it is desired to know the available balance in an api)i'i)priation for further orders, 
 there could be deducted from the unencumbered balance as shown by the appropriation led- 
 ger the estimated amount of the requisitions chargeable to that particular appropriation 
 pending in the requisition binder. To faeifitete ready refereiHse to tiiis binder it eocdd be 
 'divided into aa many sections as there are department of supplies appropriatimi items, and 
 the sections indicated by division sheiets with tabs. In this way a department would know at 
 all times the state of its fund accounts with the department of supplies, and it would be 
 much easier to maintain a constant balance between the latter department and other depart- 
 ments and bureaus. 
 
 Tlie order numbers are serially entered in the first column to the left. The number 
 of the requisition on wliieh the order is based appears in the second column, with the day 
 of the month in which the order is issued appearing in the third column. The name of ven- 
 dor and the purpoaa for whidi tiie ordor waa isac^ being a brief description of the artieEes 
 cat services required, will appear in the next two columns reapeetivdy, witii another ednmn 
 headed "Slemo" in which may be noted any further information relating to the orders. In the 
 Cfdumn headed "Oeneral, Loan or Special and Trust Item No." will be entered the number of 
 the appropriation item from which the order is payable. 
 
 In the next four columns under the main h^adint; "Estimated or Actual Cost" will be en- 
 tered the estimated cost of tiie order or the actual cost if that is known in advance. If the 
 
$$ UKKMBtntn AMD fffiB OP MHBnM AHD SCUUUVJLB CP DOOmOBIIB 
 
 •rder is drawn against a contract chargeable to a general fund appropriation account it will 
 be entered in the column headed "Contract" under "General Fund;" if chargeable to a loan 
 fund account it will be entered in the column headed "Contract" under "Loan Fund." If it 
 is an open market order it will be entered in the column headed "Open Market" under "Qen- 
 «nl Fond" or "Loan Fund," aeeoffdiiig to fhe fond to wlddi it k QkargMiUe. In the ooiinmii 
 teM «*enii fMpimmr* niB be mM Ite CmI of lupMtiMi ti 1b» gDodi ds^vwMl m tiM 
 •Plar. YauAm transmitted to tbe eontidkr In Mtdement of daims based on otdam ffled 
 or aompleted will be indicated in the last two colmnns of the r^^ister of orders. 
 
 At the end of a month, after all orders issued during the month and chargeable in the 
 month are entered, the r^pster of orders is totaled in all of the oolomns and the totals entered 
 in ink. 
 
 No posting of contract orders issued will be made to the detail fund ledgers, nor will the 
 talrii ttuwaf be jonmaliwd for posting to the fOMtal kifer. It ia not tiuni^t expe^ent at 
 liii Ham to atl 19 in tta fwal ladsar any Moowt for " Be a arra lor CMnet Oidon.*' In- 
 stead of flnenmbering the "Reserve for Contracts" account with the estimated or actual amount 
 of contract orders issued, as shown in the register of orders, this account is debited with the 
 actual amount of contract vouchers settled each month as shown in the r^pater of TonchMM* 
 the operation of which is explained in detail under 5 below. 
 
 From the register of orders, therefore, the following journal entry only is made, to be 
 ottered in the general journal and posted to controlling accounts in the general le<^^ at the 
 
 I^MMnatoed Balanea of Appropriatioaa— Safety— Ckoanl Fond. 
 VtaMMMiftMad BaHanoa of AppraptiatfoBa--4Bh99Cka--'CtaBtral Fund. 
 UMBeombered Balanea of Appiapiiatiw flblrty— Loan Funds. 
 
 l]bencumbered Balance of Appropriations — Supplies — ^Loan Funds, 
 
 To Reserve for Open Market Orders — Safety — General Fund (column 9). 
 Reserve for Open Market Orders — Supplies — General Fund (column 9). 
 Reserve for Open Market Orders — Safety — ^Loan Funds (column 11). 
 Reserve for Open Market Orders — Supplies — Loan Funds (column 11). 
 
 No journal entry is made from the register of orders setting up a reaenre for contraet 
 orders, as that liability is obtained from the register of contracts. 
 
 3. RaOlHTKB AMD SCHSDUUS Of ITOKSB AND PaTBOUA (FoBMS 8 ADD 8A.) 
 
 Vha pwpoMB of tta lagister of iwraiaos and pagmlla (Fom 8) are: 
 
 1. To prvfide a ooiplato laoosd and Indos to Hea of bnoioos and payroOa; and 
 
 % 9o ii<iMBt tolab for Muttty josmal wtMm totta g a ma l ladgor iiideh eontains 
 awM&f aeeoBnto bj sMana of nlddh the aeeomqr nugr be piofed <tf the post-, 
 ings of invoices, and payrolls to the detail ledfes of *'B^iflBa^" "Frapevty," 
 "Work in Progress*' (joba) and"Storea." 
 
 In addition to invoices received from vendors, and payrolls, all other miscellaneous liabilitiea 
 aa incurred should be entered upon the register and schedule of invoices and payrolls. 
 
 There are two registers of invoices — one for the invoices covering material purchased 
 directly by a department or bureau and called invoices "Safety" or "Works" or "Health and 
 Charities^" or otiur diort departmental title aeeordiiiv to tiio name of the department, and 
 fta aChsr Bv intvicMB eofveting material pwrdnaed for n doparluMnt or buivan by the dsK 
 partMBt of mptttm iMA tan oaOad "Snppliea" imoioesi 
 
 As soon as there an enough invoices on hand aa neaily to ffll a register sheet and not less 
 frequently than twice a month in larger bureaus and once a month in the departments and 
 boreana having Twy few inToiee8» a schedule of invoices (Form 8A) ahall be prepared and 
 
 iMBcaapTioir ahd un or mmmimb and ibohdulbb or DOOtniBiffs 97 
 
 sent to the city controller's office. This schedule must show all the entries on the register 
 of invoices at the time the schedule is transmitted. The forms are so designed that the sched- 
 ule is a carbon copy of the register. "Supplies" invoices must be registered and sched- 
 uled separately, but in the same manner as departmental invoices by the department receiving 
 the goods and the schedules transmitted to the city controller's office in the same manner as 
 the adiednles of d^artmental invoieea. 
 
 It will only be neeeawty for tiie deptrtaunt of aapidiea to register and adiediile the in- 
 voices for goods delivered to it fnr ite own use and for ite own p^rrolls and misedianeons 
 Ikbilities incurred. 
 
 Commencing with the first of the year a series of schedule numbers will be started l)e- 
 ginning with No. 1 for the departmental schedules, and No. 1 S for the "Supplies" sclu'dules. 
 This schedule number will be noted on the register as well as on the schedule. The date 
 of transmission of the schedule will also be noted upon the register; both of these notations 
 being made in the space in the upper l^'hand eomer, provided fmr the purpose. The date 
 of the adiedBle Aoold be Obe nam aa tlie dato of trinsmisiiio n to be writtaa on the register, 
 and in the event of aeiiedidia bong tnnaddttod ones a month diey AaM bear llie date of 
 the last day of the month. 
 
 The register of invoices lays the foundation for a proper separation of expenditures by 
 months. To this end the invoice for an expense incurred in December ought to be entered 
 upon the December and not the January or a subsequent register. The latter eveut would not 
 occur if invoices were at all times delivered with the goods and promptly prepared for regis- 
 twing. Upon tk» lumdling of inv&keB in #Jte MMiie aeoounting monih tn tvJUelk tks expeme it 
 inewred deptndt the vdhtt of eompmritont letween month &nd monih, year mtd year. Sverif 
 effort ikould he made to have aU iniwieet for goodt dMimod in December, for inttance, reff- 
 istered on the December register. For sadi lai^ charges as the monthly lighting bills, etc., 
 it is essential that the register for a given month be kept open until the bills for that month 
 can be entered. The bookkeeper will have to exercise some judgment, however, as to how long 
 he can afford to keep registers open in order to get in delinquent invoices, before he closes 
 his register of invoices for the month ; but in doing so he should bear constantly in mind the 
 eoiBpariaons whidi are to be made of mxaaXbiy e^p&um and miMithly acquisiti<«s of property 
 aa win be Aown by the r^Mrte drawn firam his detail lec^^ees. 
 
 The pvoeedme to follow in rei^stering invoices is first, to post in the eolnmn No. 1 the 
 number givoi by the bookkeeper to the invoice, then in column No. 4 headed "Registration," 
 the date upon which the invoice was actually entered in the register, in column No. 5 the date 
 of the invoice itself, and in column No. 6 the date of the delivery of the goods if such date 
 . differs from that of the invoice. 
 
 The second and third columns under the heading "Voucher" are for reference only, and 
 will not be filled in nntil after the voucher covering the invoices has been prepared and reg- 
 istered. These two eolnmna are primarily for the nae of the dty oontrdUw's ofHoey but may 
 be used to advantage by the borean to indio^e, by catering the nnmber of the vooehor when 
 drawn, tiie invoices that have gone to payment. The date of delivery of goods in the sixth 
 column is to indicate whether the rule le^iiring deliveriea to be aeoooy^anied by invoieoi ia be- 
 ing complied with. 
 
 Column No. 7 is for the number of the order which the invoice covers (either partly or 
 completely). Under "Claimant" will be entered the name of the claimant from whom the 
 pnrdiaae is made. At the right-hand end of the line note the number of the appropriation 
 itna to whidi the invoice is to be charged whm it is vonehraed. If the invoice is charge- 
 able to a general fond appropriation tiie amount will be entered m the eolnmn headed "Gen- 
 eral Account;" if chargeable to a loan fund appropriaticm it will be entered in the column 
 headed "Capital Account;" if chargeable to a special and trust fund appropriation it will be 
 entered in the column headed "Qeneral Account" and indicated with the Special and Trust 
 
68 
 
 DWCKiFmaf AMD xm Of 
 
 AMD SOHHHJldB OP DOC^Onm 
 
 Account symhol in order tliat separate totals for the General Aeeoiint and Special and Trust 
 Aceounts may lie secured. This information is derived from the appropriation item number which 
 the invoice bears. 
 
 The five columns under "I>istribation" are provided to indicate the nature of the expen- 
 diture aoeoonts to wlueii ik» inToiees and pagrrdk are dwigeable. AU invoioei ehargeaUe 
 attic^ to ''Bicpenfle" and bearmg an expmse cgrmbol or same ahoiild be entared in tiM eol- 
 
 umn headed "Expenae.** Tlie four blank columns following that headed "Expense" are for 
 such invoices as are properly distributable to "Work in Progress" (jobs), and "Stores" ac- 
 eounts. "Property." for wbieh there are re^^peetive ledfjers and for which headings to the col- 
 unins sliould b'^ written on ea<-li sheet of the reiristi'r, care being taken to keep the position of 
 the column so headed relatively the same sheet by sheet. The invoice bears a symbol or a job 
 name that will determine the e(4umn and ledger in which the charge is to be distributed. Oc- 
 easimally the ebargea on an invoice are diateibated to two €at more kinda of aeeoimla and will 
 ttmrefwe be distributed on the register and sdbedule in two w mmn of diatribatiea eohmaaa. 
 
 The labor and salary rotU are cntrrcd on the register and schedule of invoieet and pay- 
 rolls as if they were invoice.<i, ercept that there will not he posted any invoice number, order 
 tnnvhrr. date of rcfiktration, or rhnma)if. Note whether the roll is for labor or for salary and 
 the dates of the period which tlie roll covers. The distribution of the rolls to the columns for the 
 different controlling accounts aud detail ledgers is obtained in totals for each roll, from the 
 time atoet or other doenment in which the charges m the roll to eaeh asrmbol or name of ae- 
 eoooBl are anmmariaed by aeeounts. The entry of the payrolls open the regiatar k made 
 preferaUy at tihe end of tiie month after idl the iavoieeB to be taken into aeeoimt for tiiat 
 month have been restored. The payrdUs are entMed only on the departmental register 
 and sch( dule. as there arc no purchases of peraonal aerrieea by the d^Murtment of supplies 
 for other departments and bureaus. 
 
 If tlie amount of an invoice entered on a rejj^ister and schedule previous to that of the 
 current month has to be changed by reason of an error in price or calculation, or for any 
 other reason, tiie increase or decrease will be noted agaiint the original ^try in red ink as 
 a menwnmdmn only, giving aaMNmt and ^biAe of ehai^pe. An cntfy eoraring ^ adjnatflMmt 
 will be made in the adjustmait of invoice columns of the voudier register. If thd mv<nee is 
 eaneelled the wovd "Cancelled" aud the date of eanedlatitm should be noted i^^ainst the en- 
 try. If an invoice already entered on a current register and schedule, however, has to be 
 changed in amount the register sliould be changed to agree with the invoice as corrected, and 
 a note nuule of the original amount of the invoice in the "Memo" column; if cancelled leave 
 the number of the invoice as originally entered and draw a line in red ink through the re- 
 maindCT of the entry and write "cancelled" in the "M^no*' column, giving the date of ean- 
 edlation. 
 
 When there is such a number of invoices for a month that they cannot be listed on one 
 sheet of the register, take second or third sheets, giving them in the upper left-hand corner 
 the same number and date as that borne by the first. If there is more than one sheet it is well 
 to give the first sheet aud each succeeding one 'consecutive sheet numbers at the upper riglit- 
 hand comer. When a register and schedule is to consist of more than one sheet leave two 
 finea blank at the bottom of eaeh sheet, and one line at the top of eaeh aftor the fiist, for 
 bringii^ forward totals. At the end of the month total all the colunms, bringing forward the 
 footings from sheet to sheet. The combined totals of all the eolumns to the right of those 
 headed general account, capital account and special and trust account should agree with the 
 combined totals of these three columns. "When this agreement is arrived at the register itself is 
 in balam e. There is no way of checking from totals tlie accuracy of the distribution of amounts 
 posted in the columns headed general account, capital account and special and trust account. 
 CottseqiMntly special care should be taken in making these entries. It should be seen at the 
 end of the month that the postings are in the proper account columns as called for by the ap- 
 pn^prmtimi item numbm nc4ed in the elaimants' eohimn. 
 
 umummtm iMn mm m wmmsmm amd wammmm or nocfTMSMts 
 
 69 
 
 J'rom the register of invoices and payrolls, the following general journal entries are made : 
 
 Expenses — General Account. 
 
 Stores — General Aeeount. 
 
 Work in Progress — General Aeeount. 
 
 Reserve for Repairs — General Account. 
 
 Postage and Transportation — General Account. 
 
 Cost of Manufactured Goods (or Crops) Sold (or Consumed) — General Account. 
 Accounts Receivable— -General Aeeount. 
 
 Abatement of Revenue — General Account. 
 
 Services Rendered to Other Bureaus — fJeneral Aeeount. 
 
 Land, Struetures. other Improvements and Equipment — Capital Account. 
 
 Reserve for Depreciation — Capital Account. 
 
 To Invoices and Payrolls Payable — Safety — General Account. ' 
 
 Invoiees Payalde — Supplies — C^enend Account. 
 
 lavmees and Piqrndls Payable— Safety — Capital Account. 
 
 Invoiees Payable — Snppltes — Capital Account. 
 
 In connection with the above entry it will be necessary in most cases to make another journal 
 entry in order to. keep the dd>its and credits of the general account and of the capital account 
 in balance, and to show the net amount of inter-account transactions.. If there are no special 
 and trust aeeount transactions entering into the above, the amount of the journal entry for 
 
 the advances is secured by taking the difference between the sum of the general account 
 debits and the sum of the general account credits of the invoices ])ayable journal enti-y. If the 
 general aeeount credits exceed the general account debits tli< re has been a le t use (tf genei-;d 
 account funds for capital account (permanent iniproveiuentsj aud the amount thereof should 
 be entered in the former of the following alternate journal entries. If the general account 
 debits exceed the general account credits there has been a net use of capital account funds 
 for current purposes, and the amount thereof should be entered in the latter of the fdloiring 
 alternate journal entries. In any mixed journal entry, such as the one above where the 
 debits and credits of the general account or of the capital account do not balance (though, of 
 course, the total debits and credits of the v. h )le journal entry must always balance) a col- 
 lateral entry for advances to and from must b;- used. 
 
 Advances to Capital Account — General Aeeount, 
 
 To Advances from General Account — Cai)ital Account. 
 
 For general account expenditures for cajiital account 2>ur{)08es. 
 
 or 
 
 Advances to General Aeeount — Capital Account, 
 
 To Advances from Capital Aeeount — General Account. 
 
 F<nr eapital account expenditures for general account purposes. 
 
 The same procedure is applicable to special and trust accounts as outiined above for the 
 fSBaeanX and eapital accounts. 
 
 4. BrasnB akd Schidulb of Invoksbb I^uit to Depabtment of Supfueb 
 
 Invinees for goods or services ordered by the department of supplies for other depart- 
 ments or bureaus in its capacity as purchasing agent are received by the operating depart- 
 ment with the goods and, after approval as to quantity and quality, are registered by the 
 operating department as "supplies" invoices in the register of invoic^i — supplies (see de- 
 scription of register and schedule of invoices and payrolls). 
 
 When these "supplies" invoiees are ready for transmittal to the departuKMit of suppli'^s, 
 they are to be registered and scheduled in the register and schedule of invoices sent to 
 
10 
 
 fkfMtrtmeiit of sapplie% tht form of which is similar to the register and schedule of vouchers 
 {Wtmrn 9 and 9A). Hmm fetus eu be med amply hj striking out the word ''vonehers" in 
 Am title and inMrtiiif ^ ifvtdi **iwniem te depsrtBM^ of mpplam," 
 
 Tlw iMmthly joanud cntrMi firom this register are as follows: 
 fimiees pnyaMe—Sopp K e s Omer al AeeooBL 
 iBwieeB payalile—SiiiipfieB— dqittal Aceonst 
 
 To Invoices sent to Department of Supplies — General Aeeoant. 
 IiiT<Hees salt to Department of SiqiplieB Capital Aeeoant 
 
 and 
 
 Unencumbered Balance of Appropriations — Supplies — General Fund (column 7). 
 Uncneaabefed B al anee of Appropriations— SappUes— Loan Funds (column 10). 
 It i m t e for Coat gaeti Sn a k es O e new l Fond (edbimn 5). 
 Reserve for Cen U rae l s Snpp i lie s Loan Ftedi (eehnni 8). 
 
 Besorve for Open Market Orders — Supplies — General Fund (column 16), 
 Biserve for Open Market Orders — Supplies — ^Loan Funds (column 17). 
 
 To Budget Allowance — Supplies — General Fund (total of columns 5, 6 and 7). 
 Budget Allowance — Supplies — Loan Funds (total of columns 8, 9 and 10). 
 •Unencumbered Balance of Appropriations — Supplies — General Fund (column 
 
 16 minus column 6). 
 
 ^lAMBeasdwied Balnee of Appropriatiens— Supplies— Loan Funds (ednnin 
 
 17 a^mis aoionai 9). 
 
 Any adjustments in invoices that are made after they have been received by the depart- 
 ment of supplies may be obtained by the operating department or bureau from the adjustment 
 in invoiee eefamms of the sdiednle ec^ies that it reeeives from the department of supplies' reg- 
 ister off iroodtafs sent to eitj eontnBsr. A itei^tdaiaoa of tiMse adjnstmeati nmst he nade 
 wtmXUj, and a geaoal joonal entqr prqicred ttereef abaSlat to tint iae the ssbm eoinmui 
 ef tito dqiattDMntal lepsler of i skIms anrt to ei^ eootnOer (see heiew). 
 
 &. Bau i oiai i and SGBnyuLn of Yoocbbb Skmr lo Gmr Oosmoun (Fcnns 9 akd 9A) 
 
 The fonm ot register and sdMdide of foaOuaM (FotnMi 9 and 9A) are so designed that 
 
 the register and the sehedole may be made at one writing 1^ means of a earbon dieet 
 
 Vouchers should be transsutted with the schedule to the department of city eontroUer. A 
 schedule must accompany each consignment of vouchers to the city controller, even if only 
 one voucher be transmitted at a time. At the end of each month, without fail, all vouchers 
 registered under date of the month closed must have been scheduled to the department of 
 city controller. The controller will thus have the same monthly totals of vouchers drawn as 
 tte departsMnt drawing them, and the booiks of both will be kept in constant agreement. 
 
 The dfliMrtMnt of sop^^ win register in its register of Ytmeken all Toodiers for sup- 
 plier ete., wMeh it snds to flie eitr eontroUer, wMktae pnrehased for its own use <»r f <Nr other 
 departments. Departments which purchase their supplies through the department of supplies 
 will enter in their register of vouchers only those vouchers which are prepared in their own 
 departments for expenditures incurred by them direct and not through the department of sap- 
 plies. 
 
 In order that there may be constant agreement between the books of the department of 
 supplies and the boelcs of the several departments for which the former department acts as 
 
 ♦Accounts marked thus * indicate that the estimated or actual amount of the open market orders 
 liquidated was greater than the actual amount of the invoices sent to department of supplies. Tbeae 
 accoants may be reversed, that is, become debit aitries if the invoices exceed the amount of tbe orders 
 on wldeh they are based, in which latter case the aasoont of these adiuatoMBta eiunld be *i»^M|Mr il with 
 tte im ami eeeond debits ot the entty outBaad abof«w -*> 
 
 the purchasing agent it will be necessary for the department of supplies to currently inform 
 the other departments of the vouchers passed and transmitted to the city controller for set- 
 tiemait for each department respectively. Thu wiU be aooomplidied Igr the departmost of 
 sapidies making two schedule eopies of eaeh register ef voodiers, tbe first copy for transsus- 
 non to the dty controller with the Yonchers and the second for trannnission to tte departOMnt 
 or bureau for which the goods or services refwesaited Iqr &e ▼onchers were pnrdiased, and 
 which has approved the invoices included thereon. 
 
 A series of schedule numbers should be established by each department, and these num- 
 bers should be inserted at the head of the register and schedule in the space provided there- 
 for. The date of transmittal, which on the schedule is called the "Date of schedule," is also 
 to be noted by the department transmitting the schedule. 
 
 The nondmr of the voucher registered wffl be entered m the eohinin headed "Voudier 
 No." and in 'tiie second eolnmn wiU be noted the date of registimtien, wloeh is tiie date mider 
 i^ch the voucher is charged against the general fund or loan fiud mppttipiAtl&m. aeeoant. 
 
 The third column will show the name of the claimant. 
 
 In the fourth column under "General, Loan or Special and Trust Item No." will be 
 noted the number of the general fund, loan fund or special and trust fund appropriation ac- 
 count chargeable, or if there is no number, the title of the account may be abbreviated there- 
 under. 
 
 In the six eolnnins under the main heading '^amount of yooeher," ^diieh is divided 
 into ''General Fund," "Loan Fmids" and "Spedal and Tmst Funds," and again sid>-divided 
 
 under each fund into "Gontract," "0. M. Order," and "Payroll and Miseellaneoas," wiU be 
 
 entered the audited amount of all vouchers transmitted to the controller for payment 
 Vouchers issued on contract or open market order will be entered in the respective columns 
 designated under the particular fund from which the vouchers are payable. Vouchers for 
 payroll and miscellaneous purchases or services not received on contract or open market 
 order wiU be entered in the "Payroll and Miscellaneous" column under "General Fund," 
 "Loan Fund," or "Spedal and Trort Fund," as flie ease may be. 
 
 The porpose of Ihe columns Imaded "Invoices or claims" is to tal» care of adjartsssnts, 
 if a^y, between the invoices as scheduled to the department of city controller and the in- 
 voices as vouehered. It is for adjusting purposes only and in scheduling the voucher, if it 
 has been found necessary in auditing within the department to make any changes either in the 
 amount of the invoice or in the title of the general ledger account (i. e,, expense, stores, 
 work in progress, etc.) to which it has been charged, such change should be noted in these 
 columns. Not only should the difference between the amount previously reported on the 
 , schedule of invoiees and the amount found to be correct after audit, be entered in the "added 
 to invoiee" eolamn, but the title of tiie general ledger account affected i^uld also be 
 noted. 
 
 In the column headed "Order No." there will be entered the number of the order cov- 
 ered by the voucher, and in one of the next two columns there will be entered the amount 
 of the order as originally estimated. If the order is chargeable to a general fund appropria- 
 tion account the amount thereof will be noted in the column "General Fund;" if chargeable 
 to a loan fund item the amount of the order will be entered in the column "Loan Funds." 
 The amount settled by voucher may be bmhw or less than the estimated amount of the open 
 market <»der liquidated on which the vondier is based. This difference between the 
 amount of the settlement voucher and the amount of the order must be adjusted by journal 
 entry at the close of each month, as found from totals of the register of vouchers. 
 
 The totals of the register of vouchers for the month will be entered in ink. These totals 
 will form the basis for the following entries in the general jwirnal to be posted to their re- 
 spective controlling accounts in the general ledger: 
 
IS 
 
 jiB> sMiDUEA or uttuuiM ii iii 
 
 Invoices and Payrolls Payable — Safety — Gonoral Account. 
 Invoices and Payrolls Payable — Safety — C'ai)ital Account. 
 To Vouchers sent to City Controller — General Account. 
 Vouchers sent to City Controller — Capital Account. 
 
 and 
 
 UmiiinMlmiid Balanee of Aftpipopria ti— Safely— ^entwJ Fond (etdiiiiin 7). 
 VmrnmaAmn^ Balanee of Appropriations — Sai^^Lean Fimda (eoiiuaaii 10). 
 
 Reserve for Contracts — Safety — General Fund (column 5). 
 
 Reserve for Contracts — Safety — Loan Funds (column 8). 
 
 Reserve for Open ^Market Orders — Safety — General Fund (column 10). 
 
 Reserve for Open Market Orders — Safety — Loan Funds (column 17). 
 
 To Budget Allowance — Safety — General Fund (total of columns 5, 6 and 7). 
 Boc^ Alli«aBiee---Safety--Intti Funds (total of eofaiimis 8, 9 and 10). 
 *UaflBeaaib«red Balaaee of lAppnopriatiqai Bafotj Ckaiwfai Foad (oi^ianB 
 16 minus 6). 
 
 *17naicnmbered Balnna ol Approfnriatioiifl---Safety---liOaB Fonda (oohimn 17 
 minus 9). . 
 
 6. REGISTiS AND SCHEDULE OF REDUCTIONS IN CoNTBACT BeSEBVES (FoBMS 10 AND lOA) 
 
 Tbe pmpose of thifl register ia to provide a complete .record of all reductions in eoontraet 
 reser^'es and to establish totals by means of which, the accuracy of the postings to the general 
 fund, loan fimda and qpeeial and trust funda appropriation ledgers and the contract ledger is 
 proved. 
 
 A loose leaf form is recommended so that a register and schedule can be made at one 
 writing by means of a carbon sheet. As soon as enough entries have accumulated to fill or 
 Beazfy fill a aheet, the aehedole ahoold be tEanaodtted to the department of ei^ controller. 
 
 im tmmt eaaea it may be neeesBaiy for the etty eootroDer to reqpre that the sehednle be 
 M^plemeated with a farther statement 
 
 In the first column, ''Date of SaprtntiflB^" it noted the date on widA the redaetioa in 
 like contract is registered. 
 
 Tn the second column is placed the "City Controller's Contract Number." 
 
 In the column under "Contractor" is entered the name of the individual, firm or cor- 
 poration whose contract has been reduced, and in the next column will be entered the number 
 of the eontraet. 
 
 In tlw fosrth column is noted the item nnmber of the appn^riation affected by the reduc- 
 tkn in the contract reeenre. 
 
 Under the main hea^ng, "Amount of Reduction," and in the column "Qenml Pimd," or 
 **Loan Funds," as the case may be, the amount of tlie reduction is noted. 
 
 If the contract reduced is chargeable to a general fund appropriation account, the amount 
 nf the reduction is entered in the "General Fund" column; if the contract reduced is charge- 
 able to a loan fund account, the amount of the reduction is entered in the "Loan Funds'* col- 
 umn. 
 
 The eiAoran beaded "Item Totab" ahowa the totals by appropriation item numbers. 
 
 It 18 neceanry for the department of supplies in writing its register and schedule of re- 
 ductions in contract reserves to indicate the d^artment or bureau affected by the reductions in 
 the column headed "Bemaifcs»" and to maka an extra copy of the schedule for traaanuttal to the 
 
 •Accounts marked thus * indicate that the estimated or actual amount of the open market orders 
 Itfiiklrill was greater fluui the amount of the vouchers sent to city controller. These accounts may 
 be ntersed, that is, become debit entries if the vouchers sent to city controller exceed the amount of 
 oitav on which they are based, in which latter ease the amount of these adjnsimenta should be eaa»- 
 Wmti with tlw ftrst and seeood daWla of fhe emtiy outlined above. 
 
 gm nm m mhiiiiiimi *m scthhiubb op documents 
 
 IS 
 
 department or bureau whose appropriation accounts are affected thereby and to prepare sep- 
 arate schedules for each jdepartraent or bureau, thus providing the means whereby they keep 
 their accounts in constant agreement with the department of supplies by making journal entries 
 
 similar to those given below. 
 
 Before transmitting schedules of reductions in contract reserves they must be certified to 
 and approved by the proper certifying and approving officers in the departments in which they 
 originate. Space for certification and approval is provided at the bottom of the register and 
 schedule. 
 
 The totals of the register of reductions in contract reserves are entered in ink and form 
 the basis for the following journal entry: 
 
 Reserve for Contracts— Safety— General Funds. 
 Reserve for Contracts — Safety — Loan Funds. 
 
 To Unencumbered Balance of Appropriations — Safety— General Fund. 
 Unencumbered Balance of Appropriations— Sa£sty—Iioail Funda. 
 
 7. Register and Schedtjle of Servtcbs Rendered othee Bureaus (Forms 11 and 11 A) 
 
 The register and schedule of ser\'ices rendered other bureaus (Forms 11 ;ind 11 A) provide 
 for the registration of services, materials, supplies, etc., transferred to another i)ureau in accord- 
 ance with the procedure laid down in Chapter IV, under the classification of expenditures by 
 character. 
 
 The monthly totals from the register should be journalized as follows: 
 
 Services Rendered other Bureaus— ■Oeneral Account 
 To Exp«D8e — General Account 
 Sto r e s General Aeeount 
 Work in Pro gre s s G eneral Account. 
 
 Reserve for Repairs — General Account, 
 
 Land, Structures, other Improvements and Equipment — Capital Account. 
 Reserve for Depreciation-Capital Account. 
 
 and 
 
 Advances to General Account — Capital Account. 
 
 To Advances from Capital Account — General Account. 
 
 8. Register and Schedui.e op Services Received from other Hi reaps (Forms 12 and 12A) 
 
 This register provides for a current record of all inter-departmental invniees for ser- 
 vices, materials, supplies and equipment received from other departments and bureaus, and 
 for such transfers of the custodianship of land, structures, non-structural improvements and 
 other immovable properties belonging to the city as may be made to it. 
 
 The monthly totals drawn from this roister produce the following joumd entry: 
 Expenses — General Aeeoont. 
 Stores— G^end Account 
 "Work in Progress — General Account. 
 Reserve for Repairs — General Account. 
 
 Land, Structures, other Improvements and Equipment — Capital Account 
 Reserve for Depreciation — Capital Account. 
 
 To Services Received from other Bureaus — General Account. 
 
 and 
 
 Advances to Capital Account— General Account ■ 
 
 To Advances frmn Qoieral Acoouat — Capital Account 
 
9. Monthly Report op Stores Issued from Storehouse (Form 13) 
 
 The monthly report of stores issued from storehouse (Form 13) is prepared from the sev- 
 eral ledgers to which the original requisitions on storehouse have been posted. The prepara- 
 report is a very simple matter, as the ledgers are so designed as to provide an 
 iMMBt vitt «mA wmilk dnt of object of ezpendHnre chargeable to any function or ac- 
 
 The maiB pvt «f tiie foTO providflB fbr a inwIiaMa Mrib^^ 
 
 right-hand comer m ikown the distribution of the tlores issued Igr character of capenditim a&d 
 including all stores consumed, sold or tBMrffenii atsoKdisff to Mgr «(f flw aeooOBli liM inider 
 
 ''Recapitulation by Character." 
 
 The charges to the respective accounts in the general ledger are nutde from this monthly 
 nport tkrongh tiie general journal as follows: 
 Expenses — Qeneral Account. 
 
 for iMiii Qaiiiial Aeeoont 
 
 Work in Pr ogr wi O c aeia l Aeeeut 
 
 Cost of Ooods (or Crops) Sold (or Consumed)— Gcand Aeoomit. 
 
 Services Rendered other Bureaus — General Aceoant. 
 
 Land, Structures, other Improvements and EqnqpoMMt n« pit i>^ Aoeomit. 
 
 Reserve for Depreciation — Capital A«^ ^i^|. 
 To Stores — General Account. 
 
 Advances to Capital Account — Qeneral Account. 
 
 To Advances from Q«ieral Aeeoont — Capital Accwnit. 
 
 Pnrehaaat of atoni mmuaaHj hO^ mda fnm fmnd aeeout mmj, only one ttores 
 account is necesniy In the general ledger and that is tta gMnl awwoBt, ]b tiw avwt «t the 
 
 purchase of stores with loan funds— capital account money, the same shaald he chaised to 
 the general account in the register of invoices and the balance between the general account and 
 capital account adjusted by journal entry, ahoniag advaneee betwaeB fOMnl aad np lel ae- 
 
 count 
 
 stores are issaed and converted into permanent property (as shown above 
 iy— ^ ^ *ke charge to property) the amount charged to property will give rise 
 to aa advaaee fnm ^ gwend aeeevBt to tte capital aeeoinit tmd the eeOateral journal entry 
 shown above will be reqoired to balance the a eeo mUa . 
 
 The monthly report of stores issued from storehouse shows the nei ^mnm rt <tf sloni iMied 
 by deducting the amount of stores returned during the month, as sEown hy the red ink tutriff^ 
 from the gross amount of stores inoed ; therefore^ it is uaeesMiij to pinpaie a fnrthir npart 
 of stores returned to storehouse. 
 
 If it Aoold occur that a net credit ^n>eared on a monthly report of stores isnad, the 
 jenal catij wonld he the icffVBse of those described under that report 
 
 10. Mmmim amd Bammnm or Mammm worn Bvins awd Dbwbciation (Forms 14 and 14 A) 
 Ws register provides a means for obtaining currently each month the amounts to be set 
 'ms'ins^lnr nqiairs and dei»eeiati<ai and tte eoiresponding charges to expense for the 
 aaMNmt of repairs ttat AsM he made asd dqpneiatloii Oat has oeenzred in the 
 period. See the definitions in Chapter I, Chapter XHI OB toeiitoiics and Tnasfefs of Prop- 
 erty and Chapter XV on Rates of Depreciation. 
 
 The register and schedule of reserves for repairs and depreciation is designed to show holh 
 the amount of the reserves for repairs and for depreciation on t ip a ra to p^irttms of the sunn 
 sheet The several columns of this form are used as follows: 
 
 Column 1— For the title of the general property or equipment class; 
 
 Column 2— For the book value (at cost) of each class of property or equipment, as indi- 
 cated hy the class title; 
 
 Column 3— For the estimated pereentage of the annual resorre for repairs ; 
 
 Column 4— For the monthly proportion of the aimiial pereentage <tf reserve for repairs; 
 
 Column 5— For the amount of the monthly reserve for repairs; 
 
 Column 6 — ^For the estimated percentage of the annual reserve for depreciation ; 
 
 Column 7— For the monthly proportion of the annual percentage of reserve for deprecia- 
 tion; 
 
 Column 8 — ^For the amount of the monthly reserve for depreciati<m. 
 
 The amounts of reserves for repairs are posted monthly to tho credit of the detail resorve 
 fat repairs accounts in the "reserves for repairs and depreciation" ledger (for further de- 
 tails, see Chapter VII) and to the debit of the proper detail accounts in the expense ledger. By 
 this method provision is currently made for the repair of properties and equipment, actual ex- 
 penditures for which are very heavy in some months and very light in oHmcs. 
 
 The general journal entry for tiie monthly totsi of this register for tiie reserve for r^irs 
 isasfollowa: 
 
 Bxpcnses QwifTsl Aeeoont 
 
 To Reserve for Bep^»~Qeaenl Aeeount 
 
 The amount of depreciation is similarly extended upon a montlily basis. As depreciation 
 is chargeable to depreciation expense — general account, no detail debit is necessary, but detail 
 credit postings are required to the detail depredatiim aeconnta of the ''reserve for repairs and 
 depreeiatioa" ledger. 
 
 The goieral journal entry for montidy totsl of the reserve for depreeiatioii of this 
 register is aa feltovrB: 
 
 Exp ens e s Oen ersl Aeeount 
 
 To Reserve fta* D e p ree iiti oB— Capitsl Aeeount, 
 
 and 
 
 Advances to General Account — Capital Account. 
 
 To Advances frran Capital Account — General Account. 
 
 11. BaOlBrBB AMD SCHBDULB OT BbVUIIUS ACMMTaLB (FOUMB 15 AMD 15A) 
 
 The purpose of this register and schedule is to provide a complete list of all the various 
 revenues accruing to a department or bureau. 
 
 The several columns of this form are as foUoifB: 
 
 Column 1 — Date; 
 
 Column 2 — ^Eind of revenue; 
 
 Cofaunn 3— Souree of revenue; 
 
 Column 4— Totol of revenue aeeruals tor the month : 
 
 Column 5 — Revenues accrued, not doe ; 
 
 Column 6 — Reserve for unaccrued revenues; 
 
 Columns 7 to 11 — ^Revenue accounts in detail. 
 
 The monthly journal entry for revenue accrual is: 
 Recdver of Taxes — General Account. 
 Revenues Accrued, not due — General Account 
 
 Accounts Receivable — General Account , 
 To Revenue — General Account. 
 
12. ReCISTER and SCHEDI LE OF IXCOME — AcCOrXTS RECEIVABLE (FoRMS 16 AND 16A) 
 
 The register and sehednle of income faeoonnts receivable) provides for the registration of 
 all accounts receivable of the department and bureau. Besides tlie accounts r(>ceivable appli- 
 caUe to the revenue aeeomit, aeeoimts of this nature may be applicable to expense, as a predit 
 far idi ahutaMiit of expmab; to nrplu for th« addition to • detinqaent a«ooimt neeiyable; 
 to ]>raperty m « eredit to that aeconnt; or Hney are applieaMe to some other aeeoimt of a nmi- 
 lar nature. They include additions to delinquent taxes, additions to ddinqnent water rents, 
 water bills, etc., additions to delinquent persmal property taxes, abatements of expense, such as 
 amounts due from public or private corporations for principal, sinking fund, or interest 
 charges on City loans under assumed liability, and any amounts that may be due from the trans- 
 fer or sale of property. 
 
 The eolnmns of the register and sdiedole of ineome are as follows : 
 
 Column 1 — Date; 
 
 Column 2 — Number of dooument; 
 
 Column 3 — From whom receivable; 
 
 Column 4 — ^Nature of income ; 
 
 Column 5 — ^Total unoont reeeiyaUe; 
 
 CoinBin 6 — ^Bevenne; 
 
 Colomn 7 — Revenue aeemed, not doe; 
 
 Colonm 8 — Beserre lor nnaeemed lerenue. 
 
 11m general joiBnal entiy firam tins register and seheA^ 
 
 Aeeonnts BeoeiyaMe — Qenend Aeeoonl 
 Bevennes Aeemed, Not Due — General Aeeoont. 
 "Po Bevcnne — General Aeeonnt. 
 
 Expenses — Genial Account. 
 
 Beservp for Tnaccrued Revenues — General Aeeoant. 
 Investment of the City — General Account. 
 
 13. Berasns and Schedule of Cash Transactions (Forms 17 and 17A) 
 
 The purpose of this register and schedule is to provide a chronological record of all cash re- 
 ceipts and difdraraements. The sehednle (Form 17A) aims to standardize the many different 
 lands of fmms npon ivUdi enrii retrans lunm hmtof ore been made by the several departments, 
 hareaas and offices, to the dty eoBtraOor. Upon ^ revene side of tiM sdiedide spnee is pro- 
 vided for the affidavit of the official charged with the responnbiyi^ of makii^ eadh retnms, tte 
 eity controller's acknowledgement and for the certificate of the city treasurer. 
 
 A series of schedule numbers should be established by each department, and these numbers 
 should be inserted at the head of the register and schedule in the space provided therefor. The 
 date of transmittal is also to be noted by the department transmitting the schedule. 
 
 Monthly postii^ at the end of eaeh month, or oftener if desirable, is made to the various 
 tmik aeeoorts hi the eash ledger, aeeording to the ednmnar headings, direet from the register 
 of enh tTawsartions, and the total «f all aasonnts as distrilw ito d tMML be in agreement with 
 iSkit eontroUing account "cash" in the general ledger. 
 
 From the register of cash transaetions, the following oitries are made in the general 
 journal and posted to the controlling accounts in the general ledger, the summaries of the 
 columns "total amount received" as a debit and the total amount paid to city treasurer as 
 a credit. 
 
 Cash — General Account. 
 Cash — Capital Account. 
 Cadi — Special and Tmst Aeeoont 
 
 Ann mmmmm of documents 
 
 77 
 
 To Accounts Receivable — General Account. 
 Aeeounts Receivable — Capital Account. 
 Aeeonnts Beeeiimble — Special and Trost Aeeount. 
 
 For casli received during month of IJ)- • • 
 
 City Treasurer — General Account. 
 City Treasurer — Capital Account. 
 City Treasurer — Special and Trust Account. 
 To Cash — General Aoeonnt. 
 
 Cash— Capital Aeeoant 
 
 Cash— Special and Tmst Aeeonnt 
 
 For cash paid to city treasurer during month of 19... 
 
 The purpose of the several Qoluiuns of the register and schedule of cash transactions are 
 as follows: 
 
 Columns 1, 2 and 3 — For date (month, day and year) upon wfaeh cash is received; 
 
 Cohniin 4 — For name of person from whom received; 
 
 Column 5 — For nature of receipts. This column may be used when it is found that a 
 further analysis of receipts than is provided for by eolumnar headings is de- 
 sirable ; 
 
 Colomn 6— For total amoont received; 
 
 Columns 7, 8, 9, 10, 11 and 12— For the distribation of receipts aeeording to the several 
 
 headings indicated; 
 Column 13 — For date of payment to city treasurer ; 
 Column 14 — For amount paid to city treasurer. 
 
 In the event of moneys collected on behalf of tli<^ city by a department and same d.-posited 
 in banks or otherwise disposed of as may be required by law and not paid to the city treasurer, 
 that fact is to be indicated on the register and schedule accordingly. 
 
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CHAPTER VII 
 
 MHMntipnoir and use of detail lkdoebs 
 
 The purpose of the detail ledgers is to state in detail the transactions pertaining to every 
 subject concerning which information is needed. The number and classification of the accounts 
 in the detail ledgers depends on the number and classification of the subjects, concerning which 
 admimstrative judgment is required. The accuracy of the postings to the several detail ledgers 
 J m wM be provoi MOthly by ehiwirnig fht maHily geMnlfls of balances and totals thereof 
 ( Cfc i pl a r X) to liw wip i ett fe eontrolling aeefloBti in ^ fOMfal ledgw. 
 
 Tlw Jetiil I t dita vmtd an as lolioiia: 
 
 1. Appropriation ledgers. 
 
 a. General fond. 
 
 bk ItfiB fiffiidiu 
 
 <L S|iMial and trust fonds. 
 
 2. Contract ledger. 
 
 3. Claimant's ledger. 
 
 4. Expense ledger. 
 
 5. Stores ledger. 
 
 6. Work in progress ledger. 
 
 7. Property ledger. 
 
 B. Itc s mn inr upon and depredation ledger. 
 9. Cmk ledgar (Mk fonn). 
 
 10. Revenue ledger (stock form). 
 
 11. Aseomiti reeeivaUe ledger (stoek form). 
 
 L Appb(h>biation Ledgers (Forms 18 and 18A) 
 
 The appropriation ledger of each department contains an account with each appropriation 
 in which the department has an interest. Each account shows every transaction affecting it, 
 the amount appropriated, the contracts awarded, the open market orders issued, the vouchers 
 drawn against the authorization to spend indicated in the title and the balance unexpended and 
 
 lie §mtni fwtd kdgir {Vmm 18) oonlains appropristioiis of the general food. The 
 amounto el tte ba4gst i^lawaaee are the test entrifls aade in the ledger, spaee at the top of 
 
 tiw ledger sheet being provided for this purpose, the amount of the a|»pio|»iatioii being en- 
 tered in the first "amount" column to the left. Additional appropriations and transfers are 
 entered in the "Amount" column as they are subsequently authorized, the date of each authori- 
 zation being noted in the date column, and the character of the appropriation in the "Memo" 
 column. In opening a new appropriation ledger at the beginning of a year, the non-merging 
 bdaoeae of each appropriatioii of the previous year are carried forward, marking in the "Memo" 
 eilan*'BedBi«f 19...*' 
 
 r i nlBMMr amoigenent the fxmt ef the ledger page is di^ded iato eontraet eneam. 
 bfances and open market order encumbrances; tiw revsne nde of the page is provided for 
 expenditures. For those departments which may have a large iramber of expenditure itons 
 chargeable against a particular item of appropriation in excess of the available space pro- 
 vided on the reverse of the encumbrance ledger sheet, extra sheets (Form ISA) are designed 
 with the expenditure ruling on both sides for insertion after the encumbrance sheet. 
 
 flBPOMI'TICHf AND USB OP DETAIL f.ienq iiatg 
 
 99 
 
 As each contract against a general fund appropriation is awarded and entered in the 
 register of contracts, tlie amount of the award is posted in the "Amount" column of the page 
 carrying the account of the appropriation item affected under the general caption "Contract 
 Enenmbrances," the date of the award and the number of the contract being also noted in 
 tte leapeetive eol um ns tiierennd^. Beductions and cancellations made subse(iuently in con- 
 tnwts are first entoed in the registw of rednetions in otrntraet reserves and the amounts thereof 
 entersd in the oolunm "Deduct Beduetioos in OiMitracts" uttder the eaptioA *'Ooiitraet Bn- 
 eumbrances" of the appnq;>riation item aeeonnt affected. 
 
 Open market orders issued chargeable to general fund appropriation accounts are finl 
 registered in the register of orders, and the amount thereof is posted in detail in the column 
 "Estimated amount" of the general fund appropriation ledger under the general caption of 
 "Open Market Order Encumbrances," the dates and order numbers being entered in the re- 
 spective eohunas thereunder. IMfferences, if any, between the amount of an open market order 
 as ismed and the amMOit of a vondier liquidating the order are entered in chronological order 
 in the columns "Add" and "Dednet" imder ^ soh-title "AfljustmeBts" of the general cap- 
 tion "Open Market Order Encumbranees." The latter caption haa hem ssbdinded into tire 
 sections of duplicate columns for open market order amounts and adjustments. Postia^i uder 
 this caption are entered in the first section to the left, and when the m tiflo is fitted, '''>'*^m4 
 therefrom to the second section on the right. 
 
 ^ In the appropriation ledger, and all the other detail ledgers as well, tlie loose leaf form is pre- 
 scribed. If snfBdent space is not available on a ledger page for all the entries posted in a year 
 to a particnlar appropriation item thereon, extra pages immediately following the first page of 
 the appropriatifHi iton ahoold be insortsd that purpose. AU the ledger pages reUting to one 
 appropriatioa aeeonnt are thas kept together rather than seatteted through the ledger. 
 
 After expenditure vouchers have been registered in the register of voneheis tiH^ aie en- 
 tered in the appropriation ledgers in the particular account affected under the genenl ^sptiflw 
 of "Expenditures." 
 
 In the first column is noted the date of registration or the date the voucher becomes a 
 diarge against the appropriation, the warrant number and the order number on which the 
 ^penditiiie is based, being altered on the same line with the date in the next two columns, in 
 tiMir order. 
 
 The name of the payee or claimant is entored in the ^ninwMi hinadod "In Wheee Fsvor." 
 In the column headed "For What" is noted short partiealan as le the nature «£ the 
 
 articles or services covered by the voucher. 
 
 In the three columns under the sub-caption of "Audited Vouchers, Adjustments and Can- 
 cellations" are entered the amounts of expenditure vouchers drawn in payment of contracts or 
 oontraet orders, open market orders, payroll and miscellaneous. Vouchers drawn in payment 
 of eoaliaeto or eontraet orders are entered in the "Contract" column, vouchers drawn in pay- 
 Mit of open mukti Ofdeis are entered M the e^ama et that heading, and vouchers drawn 
 in payment of peyroQs and miseeUaaeeas daias are entered in the e<domB "Fftjndl and Hie- 
 eellaneous." 
 
 In the last colunm with the heading "Amount" under the sub-title "UaeMaAcsed Bfel- 
 aace of Appropriations" is noted the balance unencumbered, t. e., the balance remaining in an 
 appropriation over and above the total amount of contracts awarded, open market orders issued, 
 and payroll and miscellaneous expenditures made. The date for which this balance is deter- 
 niaed is indicated in the date column alongside of the amount. 
 
 The Mon of the totals lor the noafli of aU amounts entered in the "Amount" column 
 nader "Contract Baeambnaacs" lor aU the general fond appropriation accounts agrees 
 with the total amount of genersl fund eeatracts registraed, as per montUy snaunaiy of tiM 
 register of contracts, and this agreement should be effected at the end ot each montt bstee 
 the monthly total is journalised for entcy ia the general ledger. 
 
IHO wmamnm jam wm im mtJOL u»cm 
 
 The sum of the totals drawn from the column ''estimated amount" under the caption 
 **Opea MaAet Order Bncumbnuiees" for all the general fund appropriation accounts 
 mmm ultt tiw iilal «f flw eituuii entitled *'OE»ai Muket" under "Ooml Fuad'* in m 
 ngiiltr «ff «fd«% sad tin agfeoMnt ihoBld be dbtttd «t tbe end ef eadi maafk m a proof 
 of the aeeoiMj d the bookkeeping work before the monthly total of the repaiia of gOMnd 
 find open market orders issued is journalized for entry in the general ledger. 
 
 It will be seen that the difference at any time between the total of the amount column 
 under "Contract Encumbrances" and the total payments on account of contracts as indicated 
 in the column entitled "Contracts" under "Expenditures," minus the reductions in contracts, 
 is the amount of the contingent liability on contracts unvouchered; and similarly the differ- 
 OMO at any tim between Ike total oi tlw eoiaam entifltd "Betimated Amount," nndmr the 
 eqption **Opm Maifcet Ordw HamAmam," and the total of radien drawn in paymat 
 hereof ("Open Mariiet Order'' eoliuBn under "EsqNiiditQiet"), plna or minm tiie adjut- 
 nMnts, is the amount of outstanding open market orders unvouchered. 
 
 The total of the columns entitled "Contract," "Open Market Order," and "Payroll and 
 Miscellaneous" under the caption "Expenditures" deducted from the total appropriations (as 
 adjusted by transfers to and from) shows at all times the unexpended amount of each general 
 fund appropriation account; and to ascertain the balance available in each appropriation for 
 Anther eontracts, open maiAet orders and payroll and miseellaneous payments, it is only neces- 
 wuf to dsioet froni 1Mb w i t§xpem d»d halttMe Hie halnee €i eoDteaets and open market orders 
 nnyo o c h we d . This same resolt maj be aeeored, however, in another waj bjr dednetinir from 
 the total appropriations (as adjusted by transfers to and from) the som of the totals of the 
 "Contract Encumbrance," and "Open Market Order Encumbrance" and "Payroll and Mis- 
 eellaneous" expenditure columns of the ledger. The balance thus obtained is known as the 
 '* unencumbered balance of the appropriation." 
 
 The sum of the total expenditures posted each month in detail in the columns entitled 
 "CJontract," "Open Market Ordw," "Payroll and Miscellaneous" in all general fund appro- 
 fi i a tiB n ae e ounis mt agree wItt the monthly totals of the several sections of the register of 
 wndM(% and this agr ee m e nt dMHild be effected at ^ end of every month. 
 
 As ^rplained previously herein under the register and schedule of orders, no postings of 
 contrcKt orders issued are made from the register of orders to the appropriation ledgers. There- 
 fore there are no adjusting entries in these ledgers for differences between the amount of a 
 voucher and the amount of a contract order as issued. The ultimate purpose in the columnar 
 arrangement of the appropriation ledger is to show the balance unexpended and the balance un- 
 ea eaa ite r e d L In Hw ease of eontraete this purpose is attained 1^ posting to the respective ap- 
 pi ep riati s n ae e onnti the anMont awarded for eadi eentraet These oitriea serve to estaMish the 
 oMliMt ene mnb r an ee agaaist appropriations regardleas of sabeeqaent orders fssoed against 
 those contracts. Only eontract reductions, cancellations or yoodiar pigrments on account of con- 
 tracts will affect the amoont of oontraet cneombranees. The proeednre f<» wank entries is 
 treated in the foregoing. 
 
 In the case of open market orders, however, the only encumbrance against appropriations 
 is the estimated or actual amount of the order as issued. If, therefore, subsequent adjustment 
 is neeessaiy between the estimated amount of an order and the voucher payment the amount 
 of a d UmlMial nasit be abown hi the appropriatiett aeeoont affected, in one of the eolnmns 
 "Add" or "Oedaet" under tiw geneial eaptlon of "Open Market Order BneoalHraneee,*' In 
 order that each aceoimt may show the correct amount of optai maricet order eneombranees. 
 These adjustment amounts are found by taking the difference between each voneher amount 
 and the amount of the order liquidated by the voucher and posting the difference as directed. 
 The proof of the accuracy of the individual adjustments in a month is determined at the end 
 of the month by comparing the net additions or deductions, as shown in all the appropriation 
 aeeonnti^ with tiie net additions or dedoetians, as shown by the register of vouchers. The general 
 
 ledger controlling acoounts affected by such adjustments in open market orders are adjusted at 
 the close of a month by journal entry from tbe register of vouchers, as explained in the fore- 
 going chapter under register and schedule of vouchers. 
 
 If a voucher has been decreased in amotint or cancelled after it has beoi transautted to the 
 etty eontoi^er, the department in whi^ tiM vondier originated will be aotifled hy ^ eity eon- 
 troller (a new warrant drawn if necessary) and the amoont of the decrease or eaneeibitien 
 will be noted in either the "Contract," "Open Market Order" or "Payroll and Miscellaneous" 
 column under "Expenditures" of tbe appropriation account affected (in red ink); and if an 
 open market order voucher tbe n mount of reduction must be indicated in the "Deduct" column 
 under "Open Market Order Encumbrances." This entry decreases the total amount of 
 vouchers charged against the appropriation account. At the end of each month the advices 
 from the dty e<mtrdler's d&oe of voaeher adjustmoits are «nim?narj«aftd and an entry of the 
 totals tiiiis secured prq[>ared for the general journal, ddbiting vonehera aent to dty oontroUer 
 (general account, capital account or special and trust aeeoont) and emditing nTprnians mt 
 other proprietary controlling accounts affected, at the same time one of the following eoUateral 
 fund entries is made for the same amount according to tiie dass to whieh the Toucher de- 
 creased or cancelled belongs: 
 
 1. If a Payroll and JMiscellaneous Voucher or Open Market Order Voucher: 
 
 Budget Allowance (General, Loan or Special and Trust Fund). 
 To Unencumbered Balance of Appropriations (General, Loan or Special and Trust 
 Funds). 
 
 2. If a Oontraet Yoneher: 
 
 Bnd^ Allowance (General, Losn or Special and Trust Funds). 
 To Besenre for Contracts (Ooieral, Loan or Special and Tmst ISmds). 
 
 In the case of advices from the city controller's office of voucher adjustments to the de- 
 partm^t of supplies, imtead of crediting expense or other proprietary controlling accounts, 
 as indicated above, the department of supplies credits ''InveteeB BeedTed fimn Departmoiti 
 and Boieaus." Its fund entries are similar to tiiose above. 
 
 The operating department or bureau whose accounts are thus affeeted, however, joomdU 
 izes its copy of the advices of tbe city controller's voucher adjustments by crediting expense 
 or other proprietary controllinf; accounts affected as noted above for advices of city controller's 
 adjustments in its own departmental vouchers and uses the fund entries noted above. These 
 adjustment journal entries are all based upon the assumption that the adjustments are reduc- 
 tions; if, however, the adjustments amount to, a net increase, all of the above adjustment en- 
 tries should be reversed as to ddnts and we^ts. 
 
 Similarly the particular accounts affected in the eontract ledg^ and the dainmnts' ledger 
 n9q>ectively have to be changed to eorres^^ond with any adjustments made in the appropriation 
 accounts for contract voucher or open market order voucher reductions. Red ink entriea of 
 tlie reductions are made in the "vouchers" column and black ink entries in the "adjustments" 
 columns of the contract and tbe claimants' ledgers, and in the case of open market order 
 vouchers a red ink entry is also necessary in the "Amount" column under "Orders liqui- 
 dated" in the claimants' ledger. 
 
 If the UKmth's record in the voucher register containing the original entry of the altered 
 or oanoeUed voodier has not been dosed, the proprietary or fund goieral jooxnal entries may 
 be dispensed with by making a current entry for the amount of the adjnabaent in red iiA in 
 the voucher register. The various adjustment entries in the detail ledgers as deaeiibed above, 
 still have to be made, however, as the original amount of the voucher has been prn Tinn a tj 
 posted thereto before it was sent to the city controller's office for audit and settlement. 
 
 The following agreements must be effected at tbe end of each montli between the general 
 ledger controllmg accounts and tlie schedules of balances of the several detail ledgers. The 
 
schedule of balances of "Open Market Order Encumbrances" of all accounts in the general 
 fund appropriation ledger should agree with the credit balance of "Reserve for Open Market 
 Ohkn giBiiil fnad" m the gtnenl ledger. Likewise the total of the unvouchered balances 
 ii '*0««NMi BMiinlHMMMi" «f an • e ewMto in tki» general fund appropriati<n ledger Aaald 
 agree with the wedH Manee of ''reserve for ecmtrae ts genwpal fond'' m Hm general ledger, 
 and should be supported by a schedule of contract balances prepared from the contract ledger. 
 The total of all unencumbered balances in the general fund appropriation ledger should a^ptee 
 with the credit balance of the general ledgrer account entitled "Unencumbered balance of ap- 
 priations — general fund." These agreements are proofs of the correctness of the several 
 leeords mentioned, and should be effected not less frequently than once a month ; schedules of 
 MitteH el liie f«ital fond appropriatiai ledger and the other detail fond ledgers should be 
 tahni ell at llie end ef eadi mtmXk tm iSbit paeptm. 
 
 AptiN99h^ aeeoimta for salaries and wages are kept in the appmpnal&im ledgen in 
 the same mauer that aeoonnts for other than salaries and wages are kept. In such cases, th«re 
 being no contract or open market order encumbrances, the columns provided for recording such 
 details in the appropriation ledgers remain blank, and only the appropriation and expenditure 
 columns therein are used to record vouchers passed for salaries and wages. In using the forms 
 for appropriation ledger, it may be found practical in large departments and bureaus to have 
 •MM aheeta niied 80W7 for espflBdttarea for nee with salary and wage appropriation items, 
 ii^qraai etiMi eM ka liOed for eoeinAinesB «a wdl M 
 
 Tke loan fmnd appropriation Uig» (Form 18) emtains an aeeooBt wiik eaeh appxopria- 
 tion made from loans showing the amount made available through appropriation or tnowfer, 
 the contracts awarded, the open market orders issued, the ¥OBehera drawn f n gyi»»ffl t the 
 and the unexpended and the unencumbered balance. 
 
 The form and method of using the loan fund ledger is the same as that described in the 
 lov^ldng for the general fond ledger. 
 
 for tiie gsaenl fond and loan fond ledgoa req>eetively may be kept in two 
 kiadna, er tiicgr wasf be k^t in one laMa wl& two sq»arate aeetiaaa iadi. 
 eated hj a dividing sheet with a tab. Appropriations from traqMrary loans will be eonid- 
 ered as general fund appropriations and entered in the general fund appropriation ledger 
 rather than in the loan fund appropriation ledger, for the reason that temporary loans are 
 of very short duration ; are used generally to meet current expenses of the dty, and are usually 
 repaid out of general fund appropriations of the succeeding year. 
 
 Ike ipeeisl md fnut fwmds appropriation ledger is kept in the same manner as the gen- 
 end JM and kMB fond kdgera, 1^ dMi of .tte eame mling in tke same Undw with the 
 ffswral fund and km fond apptepaalkBSb wkigstakteaepttsfeetkedweliiRMittoaaof tiw 
 
 2. Contract Ledger (Forms 19 and 19A) 
 
 The contract ledger contains an account with each contract awarded, the quantity, price 
 and amount of each line of goods or services included within the contract, the quantity and 
 amoont ordered, the quantity and amount delivered, the invoices vouchered for payment, the 
 kdanee not etdered, and Ike balanee of the eoittraet which has not been vouchered. 
 
 tke kfltei page of Oe eantnet ledgir (9onn 19) provides f<v a eoimkiete reeoid of the 
 ■OHbaut, tte printed form at the head indicating the partleiilara tkat are to be leeoided. 
 
 Under the head of "Accounts chargeable" is noted the several general fond, loaQ.foad or 
 special and trust fund accounts affected, and in the "Total" column the amount of the con- 
 tract, chargeable to each. The four blank columns immediately following the word "total" 
 may be used for making an analysis of the contract amount by organization units or other clas- 
 siAeationa. Seduction or cancellation of the amount of a contract is noted in red ink in the 
 
 As orders are issued against a contract they are entered under the head of "Orders 
 issued," with the date, number and estimated amount. Two blank columns are provided in 
 the block headed "Orders issued" which may be used to analyze the orders according to or- 
 ganisation units or other classification. 
 
 Uad«r tile head ef '^YoiMkera" is altered tke date, number and amount of ▼on^wr, and 
 on the same line nndw the bead of ''Adjnatments" is noted tke differenee between tke orig- 
 inal order and the amount of the vouchor. On the same line, under ''Orders liquidated," is 
 noted the original amount of the order covered by the voucher. It is not contemplated that 
 the voucher will be entered on the same line as the original entry of the order in the column 
 to the left. The "Per cent. Retained" column is provided for noting therein the amount of 
 any contract payment retained in accordance with the terms of the contract. When a retained 
 paymmt is Tonehored, the youeher is entered in the register of vouchers in the same manner 
 aa other voudbers. 
 
 The differenee betwe^ the total of "Orders issued'* and the total of "Oideia liquidated" 
 
 diows at all times the amount of orders unvouchered. 
 
 The right-hand page of the contract ledger (Form 19A) provides for the details of the 
 articles or services contracted for. Following the caption "Articles or services" is entered 
 the name of each article included in the contract. In the columns opposite the words "Unit 
 of measure" is indicated the unit of measure of each article mentioned in the contract; for in- 
 stanee, if the article is "eggs" the unit probably is "dozen," and opposite "Unit price" is 
 shown the priee per dozen. Opposite the "Line nomber*' is shown the number of the line in 
 the eontraet, and opposite "Qnastity" is shown tite quantity specified in the eontraet 
 
 As orders are issued and entered on the left-hand page of the ecmtract ledger, a record 
 of the quantity of same is also made on the right-hand page according to the article in the col- 
 umns headed "Ordered." When goods are received they are noted against their proper order 
 in the columns headed "Received." This record thus shows at all times the quantity ordered of 
 a given article, the quantity received, and the balance that may yet be ordered of that article. 
 
 The aecoonts in the emitraet ledger may be arranged alphabetically by names of contrae- 
 tora or in any other manner adapted to the requirements of departments. 
 
 % CLADuiriBVLaMni (Fgbk 20) 
 
 The daimants' ledger for departiMits ecmtuna an aeoomit wiik eadi vendor w tradeanan 
 
 who has received orders (not under contract) for the delivery of goods or tke rendering of met- 
 vice, and contains a detailed record of eaeh orda> issued, each inv<»ee von afcare d and the bal- 
 ance not vouchered for payment. 
 
 The claimants' ledger provides for record of the orders, vouchers and adjustments as fol- 
 lows : 
 
 Cohimn 1— Date of order; 
 Oekom 2— dumber; 
 
 Column 3 — Arl^ea or services covered by order; 
 Column 4 — Amounts of miscellaneous orders; 
 
 Column 5 — Amounts of open market orders; 
 Column 6 — ^Amounts of contract orders; 
 
 Column 7 — ^Memoranda of item number, dates of invoices, etc. ; 
 Column 8 — ^Item number; 
 Gctenm 9--Date ^ vooAw; 
 Column 10— Knmber of voodmr; 
 Colomn 11 — Amount of voucher; 
 Column 12 — ^Adjustments — additions to orders; 
 Column 13 — Adjustments — deductions from orders; 
 Column 14 — Orders liquidated — ^number; 
 
104 
 
 dAxuan 15 — Orders liquidated — amount of orders. 
 As ToucherB are drawn they are entered under the head of "Vouchers," but no 
 attempt Arndd be Mda to cater a ^wAet on tike same line <m idiieh the order was originally 
 cMleved. If the mmOm^ aiMmnt diffBn from tbe withiialed aHwoBt «f tte ofdcr, tta diffmiee, 
 plus or minus, is noted under the head of "adjustments" on the aame line as Htm 'Waehw 
 amount. Under the caption of "Orders liquidated," and on the same line as the voueher entry, 
 is shown the amount of the order as originally entered. The difference then between the accu- 
 mulated total of the orders originally entered and the accumulated total of the orders liqui- 
 dated is the amount of orders unvouchered, and the totail of the schedule of balances for all 
 daimants' aeeoimts agrees with the credit balance of "Reserve for open market orders" in the 
 
 4. EZPSNB IdMBt (fkMOf 21) 
 
 Fot pnrposM ol aduioistratieii and Mget making (see Chapter XII on budget making), an 
 
 expense ledgor is one of the most important records of a department, since It enables dBeiah to 
 obtain an accurate and well classified statement of the oKmthly cost of operating eaeb fonetion 
 or activity undertaken or performed. 
 
 Expenses are (1) the accrued costs, paid or payable, of the services, rents, supplies and 
 materials and parts obtained by or for the city for administration of its affairs, the operation of 
 its busuteas mdertakings or the upkeep of its property; and (2) the costs incurred by it in such 
 adamMration, opoation or vplnep. 
 
 The main elements of expense to be recorded in the expense ledger axe: (1) iirroleeB and 
 pay-rolls directly chargeable to expense; (2) stores issued; (3) work in pregi'esi iiBstribiited ; (4) 
 services received from other bureaus; and (5) reserve for repairs. 
 
 Invoices and payrolls chargeable to expense are posted to their respective accounts in the 
 expense ledger in accordance with the expense classification, such posting being made imme- 
 diately after entry of the invoice or payroll in the register of invoices and payrolls. Where 
 itsrai are kept and issued on requisitions and tiie mmiber of reqnisitions in each month is small, 
 tta awottt of eadi reqalsition is posted in detail in tte expense Udget. U tbe stores nqj^ 
 tions are ▼ery numerous, the postings to the expense ledger are made from the monthly report 
 of stores issued, which statement is made in accordance with the expense classification, so that 
 there is a single monthly entry in the expense ledger to each expense sub-account for which stores 
 have been issued during the month. Stores returned to storehouse after having been issued on 
 requisition are credited to the respective expense accounts to which they previously have been 
 dMVged. Completed work in progress of an expense nature is taken into the various accounts 
 ^teeled in mpmm ledger. These cntiies are made from the woik in progress ledger. 
 Sorviees or materials reeeiTed from another department should be posted from the inter- 
 departmental invoices to the yanoos aeeoimts in the expense ledger diargeable fhetewith, pro- 
 viding such work or materials are of an expense nature. If of the nature of permanent im- 
 provements and equipment, or for stores, they are posted to the property or stores ledgers. 
 
 The reserve for repairs to property in the custody of a department or bureau is distributed 
 to the Tarioos expense accounts from the registers of reserves for repairs and depreciation. The 
 lonn of the expense ledger provides an aeeomit lor eadi snb-aeeoont of the expense classification, 
 and thas famishes tte wMw sa iy anal»iiisei expensai Sneaned. Heir, if aay, eiedito are posted 
 to this ledger, as all of the accounts are normally ddtoti^ so Hh^ tof^iib eoinnns are piovidsd i&r 
 each account The few credits entering ii^ this ledger are enteied a led iidk in the debit 
 columns. 
 
 The forms of expense ledger prescribed are designed to show a separate sheet for eacli 
 function and character and provide for an account for each expense classification concerning 
 infinmation is desired, showing in detail the object under the function and character of ex- 
 pense headiMga; and ^ fasA to whidh the sornee or poidbase is ehaigealde. 
 
 MWHmQK mn op snnub ubchw 10B 
 
 The first requirement for expense distribution is to determine the function, sub-function 
 or activity to which it properly belongs. 
 
 The proper fmietion having been determined, the next elasnfieatiim will be the diaraeter 
 of expense, i e., "administration," ''operation,' ^'reserve for repairs," ete., and as eadi fnnetien 
 may carry one or more eharaelers of expoise, the possibility of errors in posting is minimized by 
 having the forms printed on different colored paper, for instance, "administration" and 
 "other expense" on w^hite, "operation" on blue and "reserve for repairs" and "work in prog- 
 ress" on buff colored paper. The use of the different colors would also greatly facilitate the 
 preparation of statements and reports. 
 
 The characters and objects of expenditures are discussed in detail in Chapter IV. 
 
 For convmence mid on account of Uie advantage gained in shifting the dieets so as to 
 admit of grouping the accounts to fit dqMurtoiental reqnir^nents a loose leaf ledger is reenn- 
 mended. The form of expense ledigeT used by all departmmts, boreans and offices is of this de- 
 sign and size; the size, however, should depend largely upon the volume of businesB trans- 
 acted so long as all the necessary information is obtainable. 
 
 The several columns of the expense ledger form are used as follows : 
 
 Colomn 1— For the date (month and day) uptm which the e^poue oeeorred and is 
 
 chargeable ; 
 
 Columns 2 and 3 — For the document letter and number, requhrition on storekeeper, invoice, 
 etc.; 
 
 Column 4 — Regular (direct) purchase or thru department of supplies; 
 Column 5 — For any brief descriptive matter considered important for reference; 
 Colnmns 6 and 7 — For tiie fond, general or loan, out-of which tiie amount is payable. In 
 case an amount is payable out of spedal and trust fnncb, mtry should be 
 
 made in the "general fund" column and on ttte same line tte "remafks*' 
 column insert ' ' special and trust funds " ; 
 
 Column 8— For the amount of the requisitions on the storekeeper upon which deliveries 
 have been made. This column provides the means by which a complete 
 check may be had at all times with the amount of stores issued for expense 
 purposes. For departnunts, bureaus and offices not maintaining store 
 houses and stcnres accounts, this column can also be used for rqpilarly ren- 
 dered invoices for goods purchased 
 
 Column 9 — ^In this column is entered the amount of all miscdlaneous doenmaitB from 
 which postings are made ; such documents may consist of reserves for repairs, 
 expense accruals, inter-departmental invoices (.service transfers) and in- 
 voices for direct deliveries: that is, invoices for materials not delivered 
 through the storekeeper and payrolls; 
 
 Columns 10, 11, 12, 13, 14, 15, 16, 17, and 18 — These columns are provided for the purpose 
 of analyzing the services, supplies, materials, etc., by the specific object or 
 kind of article accordii^; to the city controller's object of ejq>enditure clas- 
 sification, the amounts (money value) being entered in the column the 
 heading of which describes the article or object; 
 
 Column 19 — For the totals of all documents as distributed. 
 
 It iHU be observed tibat a ibeet is deseed for the analysis only of one main class of 
 aq»aiditures. Vber^re, if a foneticm or aeeount wm chargeaUe with "pMsenal snrviee^" 
 
 "services other than persMial," "supplies" and "materials," it requires four sheets, <Nr ene 
 sheet each for the four main classes above mentioned in order to make the proper entries. 
 
 In case it is found more desirable to use the punched card method of analyzing expenses 
 and postings totals only, to the expense ledger, the method of using such cards is fully described 
 in Chapter III. 
 
106 
 
 A schedule of balances and totals must be taken from the expense ledger monthly and 
 should agree in total with the balance of the controlling account "expenses" in the general 
 ledger, thereby proving the accuracy of the month's postings to the expense ledger. 
 
 (BVmm 21) 
 
 The itnne Msor preeeribed (Fomi 2S) ie • cud fom liie 5^ z 8^. 
 
 Stores ledgen aie required whenever sn^pliee and mateziali are bandied in meli quan- 
 tities as to render necessary the keeping of itorea aeooonts. 
 
 It is desired to have all accounting forms and reports uniform in all departments, but it 
 will not be insisted upon to chancre at once existing forms of stores ledger which may be 
 meeting the requirements of particular departments. Such changes may be made at a later 
 date fidlowing the installation of the other departmental accounting forms. But all depart- 
 iMBte that eany ■torci ot awterials and sap|»IieB must keep sufficient stores records in order to 
 teiuA flie niiiHMiy bdmmaOkm ior tte department's general ledger and fbe department of city 
 amtroller. 
 
 With the introduction of stores ledgers, inventories should be taken at the beginning of 
 each year, or more frequently if desired, and schedules of balances and totals of these ledgers 
 prepared at the end of each month in order that the stores balances, as shown in the ledgers, 
 may be proved to the controlling account "Stores'- in the general ledger. The accuracy of the 
 alans ledger will thereby be subject to the double check of trial balance and inventory con- 
 t«nL The total of dkugm to "Stem" aeeoont in the general ledger is to be established 
 thnm^ m iamiami iSki» total ef oiodte to "Steea" ia to be cataUidMd tiirough signed 
 wt i iirilioi s and storekeepers' repMrts; and tte balawee erf "Stam" ia to bt eMnd both hy 
 iBTentory and schedule of balances and totals. 
 
 In the upper left hand comer of the card is shown the item of the article on the sehedole of 
 bids for materials and supplies. Space is provided for the location of the stores ; maximum 
 and minimum amount to be carried and unit of measure, weight or quantity of article carried. 
 The nante <rf the article should also include the code number of the object of expenditure dassi- 
 ieatiMi m fflWO st e d eastings. The cards are then filed by letters and numbers. 
 
 IMar tibo he a dhiff of "Bee d fo d " ia Aomi date, Tvidor or job number, Ofder nnmber, 
 unit price and quantity. If it is desired further to know foaBtHieB oidarod aipante from 
 quantities received, the heading "Received" should be <hai«id to "Qfteod" nd m§ ^ tte 
 "Delivered" columns changed to "Received." 
 
 Under the heading of "Delivered" is shown the stores issued by date, job and requisition 
 number, with a column for checking purposes. Under the heading of "Balance" is shown 
 perpetuaUy the balance of the artide m hand. 
 
 ttia arrangOMnt a perpetoal inventory is obtained and an actual count of all articles 
 Aonld be made at freqaent intervals and ^ balanee as diown on the eard vwified therel^. 
 The qMee required for a record of the artide iasoed huag mudi freator Aan that leqoirod 
 for a record of the order and receipt, the spaee on the reverse side of the card may contain only 
 a record of the article issued and the balanoa aa eanried forward from the iaee of the end and 
 continued. 
 
 In order to avoid a waste of space, extra cards should be supplied, with ruling on both 
 Mm Ibr "iaMiaa" and "bahneei" only, and used when the activity of the account demands it 
 
 SaA IM of artide in aloek haa its iaMdoal eard record and the eard carries the object 
 ezpenditore code for eaeh artide in aeqiUBee in tiie spaee ^wvidid fyf that purpose, tinia in- 
 * a eoiithnioas and eonplete leeeit ef all artidea eanied in ateica. 
 
 6. Work in Progress Ledger 
 
 Wherever manufacturing, jobbing or construction work is carried on it is necessary to 
 keep accounts setting forth the cost of such manufacture, jobbing or construction and theae 
 
 AND mn OF DRAIL LSDOBBB 
 
 107 
 
 accounts make up the work in progress ledger, which is controlled by the account entitled 
 "Work in progress" in the general ledger. In the work in progress ledger there should be an 
 account for each job order undertaken, which should be charged with the cost of material and 
 labor expended on the job and should receive a proportionate burden of overhead expenses in 
 eidw to arrive at the total cost of the job. These accounts should be carried in the work in 
 progress ledger nntil tiie norit ia eompteted, when they woold be removed and plaeed in a eoat* 
 pleted binder and, eoinddent with this transfer, an &kixj woold be made in the general ledger 
 crediting the work in progress account and debiting the account representing the objeet for 
 which the work was done or to which the product was transferred. Completed work in prog- 
 ress will ordinarily be charged to either reserve for repairs, reserve for replacements or prop- 
 erty account. The balance of the work in progress account in the general ledger would, there- 
 fore, represent the cost of manufacturing or construction work undertaken but not completed, 
 the distribution of this cost by jobs being reflected in the detail work in progress ledger. 
 
 The entries in the work in progress (or job) ledger are posted from the original doea- 
 ments, payrolls, invdees, reqnidtieiis on stores (or mcmthly r^rts of stores issued), etc., dm- 
 ilar to the method of posting the expense and property ledgers. As practically all the entries 
 are debits, a single column is sufficient for each account. About the only credits to the work 
 in progress ledger are adjustments and entries transferring the balances of these accounts to 
 the reserve for repairs ledger or the property ledger. Distribution of work in progress is ob- 
 tained by posting from the monthly report of work in progress completed. Accounts showing 
 debit balances are those which have not yet been distributed. 
 
 Ezpenditores duufeable to woiiE in progress being oompoeed of tin same donents as ex- 
 pense, the same form (F<»m 21) may be naed tor the detail woik in progress ledger by changing 
 the headings slightly. Expenditures for property acquisitions together with all charges apply- 
 ing to any particular job of work, the completion of which maj eofw ind^lmite period, are 
 posted in the work in progress ledger. 
 
 The work in progress ledger can be kept in the same binder with the expense ledger and 
 separated by a prominently marked or tabbed division leaf. 
 
 A sdiedole of balances diould be taken from the work in progress ledger monthly and 
 dumld agree wi^ the eontrolling aeeoont "work in progress*' in the general ledger, therein 
 proving the aeeoraey of the month's postings in the work in progress ledger. 
 
 7. Pbopertt Ledger (Fqbm 23) 
 
 Property aequisiticms are the accmed costs, paid or payable, for lands, structures, non- 
 structural improvements and equipment, including nil properties of a more or less porrnnnent 
 character, and thus available for continuing use, which are obtained or used by the city in the 
 exercise of its governmental functions, or in connection with the business undertakings con- 
 ducted by it 
 
 The property ledger provides i&e a detailed analysis of the land, stnictnres, non-stmo- 
 tnral improvaoentB and eqoipmait of the department w bareaa m aeeordanee wi& the nni- 
 
 form property classifieation. It provides a sub-account for each heading of the piopoiy 
 classification. To open the property ledger an inventory of all land, structures, non-struc- 
 tural improvements and equipment should be taken at cost value and classified accord- 
 ing to the property classification mentioned above. This grouping should be: (1) by de- 
 partment or bureau charged with the property, (2) by functional use of the property, and 
 (3) by kind of property. The sub-divisions or accounts of the last group, viz., kind of 
 properly, will be fonnd in the dty's property code estaldished by the dty controller's 
 dBee. There should be posted to the respeetive aeooonts of tiM property le%tt direet tnm 
 the distribution of expenditures on the invoices and payrolls any expmditures for tiie ae- 
 quisition of property other than replacements of preemt property, the eii^ienditares for whieh 
 are chargeable to reserve for depreciation. 
 
108 
 
 DESCRIPTION AND USE OF DmJdL UDOM 
 
 The property ledger is the «me ilyk Mid we «i flie expense ledger. The sheets should 
 be arranored m the binder in the saOM tettbiua ardt» mm tL-^JW # ^7®*^ 
 bureau and office in Chapter XIV. «^ « pwwibed for . each department, 
 
 Accounts in the property ledger will be arranged in aoeordanee with tli« nMw ^ 
 Z"^^^: classification; the function to which thr^cific ar^rrop'^y t on^t^ 
 
 ^^^^ pw'in VuZ^jr«: 
 
 .n«W of ^'^^^ » «ke «pper p«ft Of the property ledger form for the name and code 
 -umber o he equipment class as "Mgfcting »,nip«ent-B12." The classification of account 
 as referred to herein, provides sufficient informtkn as to dirtjul fnm «w I n , counts, 
 ments, but if a further sub-division than tha?::?::erd b^Sle'L^^^ll^t^^^ 
 the property classification, i. e., "E42^eak.'> i. da^Me. JS^t 
 
 The several columns of the property ledger wiU be naed M foBoiw • 
 Column 1— For the date of invoice or acquisition; 
 OrimBD 2— For invoice or document number- 
 
 ^'"^ ^^^^^ 
 
 Colnmn 4— For qnantitr; 
 
 Column 5— For unit of quantity or measore* 
 
 Colamn 6-For the vendor's stock number 'and de«ription «f tk. p.rtieol.P property «- 
 quired so that It may be identified «t«ii»ttaie- f v '■J'"!- 
 
 Column 7— For the location of the property; ' 
 
 2::^^ ^ P""'' P''''P<^rty acquired (debits) ; 
 
 0*mn »-Jbr fh» nomit (book value) of the property disposed of (crafii). 
 
 fJ^'uZZ^ f'T"' "IT', T^'' '""^^'^-ry the use of a property register, tk. 
 M^rZ? ^ ^ ""-ii' " ''"P^taent or bureau desire a chron- 
 
 t^Z^t^T^^^EjIT^^T' ™ '"'j^''"™ '» ""'i^ operating . 
 
 J^gist« «i .Mid. .< ,«pi^, to ft. other registers and schedules described in Clip- 
 
 A schedule of balances .of the property Iedg« tk. «!.• of «eh ««,tk w«Ud d>ow 
 
 l^Z;, r,r'*'°"'""'', '^''"'P'"-*" - general ledger. tTS^^, 
 n mik artMl uratoty of property and equipment »»«aHj 
 
 «. BUwn rem Rbpaiis aud Depreciation Ledgeb 
 
 -Al2iL1^''i;Z'»i°; »f '''"^es of property of th. ««m. «t «id. 
 
 r^ZJ^tLT^ ? depreeiabon. These reserves should not be figured on each prop- 
 toLtrS^Z^^l?i^"f"'^?''*«"'P"^°' S^O'-P^'' Property similar 
 
 rte^^ckr^T^rr^eT^ "P"'" « -te of depreciation be in 
 
 The debits, as well as the credits to the accounts in this ledcn, henut faW» rmm^ 
 
 d-i*^) T^'tfr* tr^, ^ ""-er designation of the property 
 
 rf^U^J^CL?" •» «"/««Pf*J' in ttt cUaa; (3) the estimated requL per 
 —«.»« rf rmmtf, fi» ,q«„ „ dq««i.ti«D (fa ft, on. «««nt. this percentage big 
 
 MBOHPnOK AND UK OP IMTAIL LBD0SB8 
 
 109 
 
 for the resen'e for repairs, and in the other for depreciation). Changes in the total coat Tafaw 
 of the i)ropcrty in each class are to l)e noted in total each month by taking from the property- 
 ledger the total acquisitions and dispositions, together with any adjustments and by extending 
 the resulting new balance. 
 
 Tbe aeconnts in this ledger should be credited respectively with the monthly reserves as 
 determined hy means id the regirtw for repaint and depreeiatioiL Expenditures for repairs 
 are debited to the resenra aoeotrnts fur repairs, and expenditores for r^laoeme&ta are 
 debited to the reserve accounts for depreciation. Any credit balances in the reserves for 
 repairs accounts represent the excess of the reserves set aside for repairs in accordance with the 
 estimated rates thereof over and aliove the actual expenditures for repairs. Ar-tual repairs are 
 made more or less irregularly as needed. The reserves for repairs account makes possible the 
 charging of an average amount to expense for repairs in each accounting period. It thereby 
 mdces a more even dbtrihuticm of repairs to eKpense and guards against the necessity of charg- 
 ing eztracnrdinarily heavy repairs to expense in any aoeoonting period. Any credit balances 
 in the depreciation aceoonts represent reserva for fatore r^laeements to olbet depreeiatioa Hiat 
 has taken place. 
 
 In some of the smaller departments and bureaus, where the property classification is not 
 an extensive one, it may be found practicable to keep the reserves for repairs and depreciation 
 ledger in the back of the property ledger, although the single column ruling of the property 
 ledger would necessitate a considerable number of red ink entries, the debits as well as the 
 eredits being quite num^us in this ledger. Numerous dianges in the balances of property in 
 each class would also cause difficulty in uang the property ledger roling. 
 
 A schedule of balances and totals should be takm from this ledger nMofldy, and should 
 agree with the balances of the controlling accounts "res^e for repairs — genoal account*' 
 and "reserve for depreciation— capital account" in the general ledger, thraeby proving the 
 accuracy of the postings to this ledger. 
 
 9. Gash Lkdqbb 
 
 A register and schedule of cash truisactions (Forms 17 and 17A) will be kept by all de- 
 partmente, bureaus and dfllces having such transactimis, and the amoimte appearing th^eon, 
 posted in the cash ledger. A cash ledger is recommended only when it is deemed in^ortnt to 
 have a book record of the source of receipt. In such cases a stodt fptm with aofaom fbr debits 
 (receipts) and credits (payments) may be used. 
 
 10. RsvBNinE Lbdcbb 
 
 A regular stock ruled ledger is recommended for a revenue ledger, using a page or portion 
 of a page for eadi individual acocmnt 
 
 Debits to the revenue ledger are as rare as credits to an expense ledger, and postings an 
 made from the bills rendered or other documentary evidence of the accrual of nvcDne. 
 
 Accounts are opened in the revenue ledger in accordance with the revenue dassifieatian, 
 the purpose of this ledger being to provide the most useful and iiwtraetive diHitetMii of the 
 
 revenues of a department or bureau. 
 
 A schedule of balances is taken from tlie revenue ledger monthly, and should agree in total 
 with the balance of the controlling account "revenue" in the general ledger, thereby proving 
 the accuracy of the month's postings to the revenue ledger. 
 
 11. Accounts Bec^vable Lbdqb 
 
 No special form has been designed for an aeeonnti reenvaldo ledger as a regular atoek 
 
 ruled ledger would be the most adaptable. 
 
 The purpose of an accounts receivable ledger is to keep an account with each debtor to the 
 city whose claim is to be paid either to the bureau rendering the service or to ann^hftr design 
 
110 
 
 nated department to whieli the debtor has been referred and which ia elearly ahovn on. the 
 
 account as rendered. 
 
 A schedule of balances is taken from the accounts receivable ledger monthly and checks to 
 the total of aieooonta receiyable accounts in the general ledger. 
 
 D oe—en ta ianed eomeickat wi& Hm eolleetkn of OMkaiiouIdAOt be posted mtidaladfv 
 
Il 
 
 112 
 
 
 
 hi 
 
 H 
 
 
 
 Ul 
 111 
 
 Q 
 
 ft 
 H 
 
 LE 
 
 (A 
 
 
 u 
 
 M 
 
 9- 
 
 01 
 
 (Si 
 
 1 
 
 z 
 
 H 
 
 
 
 Z 
 
 U) 
 
 < 
 
 £ 
 
 
 h 
 
 z 
 
 < 
 
 D 
 
 
 -1 
 
 
 
 u 
 
 
 Z h- 
 
 ,9 
 
 Ul 
 
 (0 
 0) 
 UJ 
 
 ■EBB 
 
 (0 
 
 Ul 
 
 0) 
 
 0) 
 K 
 U 
 X 
 
 u 
 
 mail 
 
 Ul 
 
 eo 
 
 a 
 
 f4 
 
 H 
 
 1 
 
 O 
 
 amaASN MO invs 
 
 O 
 
 U3 
 
116 
 
 chaf»te:r VIII 
 
 DESC&IPTION AND USE OF GENERAL JOURNAL AND GENERAL 
 
 JOURNAL ENTRIES 
 
 DOUBLE SNTBY BOOEKEEPINO 
 
 Bkbii<t stated, tiw prindples of dooMe a^taeyhoMBdeprng «amat in die keying of aoeomiti 
 tbat will ihow the two or more relations or lesalts of each Bnancial traiunetion. No financial 
 transaction can take place in which there are not at least two relations or results. For ex- 
 ample, when cash is disbursed the amount of cash held is reduced ; that is one result. Propf^ty 
 is also acquired or a debt is paid; that is another result. In order to reflect all of the rela- 
 tions and results of a financial transaction on a record, it is therefore necessary to keep ac- 
 eonnts ^diieh will be the means of showing the various sources from which money or property 
 is vitiidnwii and the yarions objects for whidi sueh withdrawals are made. It wHl, there- 
 fine, be leeB liuit there must be two or more entries on tiie reei»d fbr evay transaetloB, and, 
 . in aeeordanee willi the principles of double entry booUeeping, the ac( cunts which represent 
 the money or property from which value is withdrawn are given credit for the amount and 
 the accounts which represent the objects for which the withdrawal is made are debited with 
 an equal amount. Since there are two entries for every transaction (a debit and a credit), the 
 accuracy of all the entries may be proved by comparison of the total debits with the total credits, 
 an advantage whieh does not exist in the single entry system. 
 
 The dbetting of these deHts against the eredits prodooes jonmal enteiei^ and Hi^ are k^t 
 in a sqMurate book, called the general joumaL Under some eircomstaneea it is deriraUe to 
 have standard printed journal entries; in tims event the journal will eonnst of these abeets 
 bound together. 
 
 GENERAL JOURNAL AND GENERAL JOURNAL ENTRIES 
 
 The general journal is the medium through which the journal entries are posted iu the 
 general ledger. 
 
 The amounts for the standard monthly entries in the general journal are obtained in 
 praetieaUy every instance from mmtii^ ttrtals of the various r^^isters. Lt eases where trans- 
 aetions affecting the general ledger do not bel<mg to a elass that is suiBdoitly nomeroui to 
 
 require a register, the general journal entry is made direct from the document or other evi- 
 dence showing the particulars of the transaction and the amount involved. Some of the 
 standard journal entries will probably be found to be inactive during certain months by 
 some departments and bureaus owing to no transactions of the class represented by a par- 
 ticular journal entry occurring during the month. Also, certain portions of some of the jour- 
 nal entries will be inactive in some montlw owing to there bdng no transactions affecting those 
 portions althooi^ other portions of the jwunal mtey are active. 
 
 When working with printed journal entries, the oitire joomal entey Aoold be mled oat 
 in any month that it is inaetive^ and aaj nuetive aeooimts of an aetive jonmal eiitiy akoold 
 be similarly ruled out. 
 
 As soon as the monthly journal entries are determined these are to be entered in a bound 
 book or on loose leaves kept in a loose leaf binder. It is desirable for each department and 
 bureau to have printed its standard monthly journal entries arranged for binding in a loose 
 leaf binder. A ewtain number of blank joomal entry sheets should also be provided for 
 openmg and elotong jonmal entries and mtmthly eitries of a special nature not inelndied in 
 standard entrlML 
 
ilA mnmtnm job mm im mmma* jotobml ^ib> 
 
 Sitndard Outline Monthly General Journal Entries 
 For an Operating Department or Bureau 
 
 The following outline journal entries are for study and iUmtnthftt pwiMWOi only. The 
 detail general journal entries <ui a later page are for aetual nw. 
 
 1— 4IIIJDGET ALLOfWJNOi 
 
 To Unencumbered Balancb or 
 
 For opprofrtafiOM of eUw comacUi lo fiit ieptrtmmt «r Nnvmi (frm» B«fM«r •/ ApprfrtaMm 
 
 Ordinances*). 
 
 2 — Umbncumbbkb) BaIaANCb <hf AfnonHEAimfs 
 
 To Reserve for Contracts 
 
 Ressbvs fob Open Mabxst Osms 
 
 dNtert iMMi §mki§ mmik (from tko reopooUoe 
 
 rcffisten), 
 
 3 — ^Bkeerve fob Contracts 
 
 To Unencumbered Balance of Appropriations 
 For contracts reduced or annulled during month (from Register of Rodwikm* to Oonlroet Re- 
 
 4 — Expenses 
 Reserve for Repairs 
 Accounts Receivable 
 
 GoBv m Ooon (cb Cten) Sw m OomoMm 
 SnmoBi Bbmhid to Oibb BmAns 
 
 IiiMB SmcTUREs, Othb iMnofsmnB imd BoonmsirT 
 Bbberve for DEPmAimr 
 
 To Stores 
 
 for stores issued from storehouse during the month on store* reqtMtUms (from MonUOg Report 
 0f ffsrev iiw wi fnm siorttkemoes). 
 
 5 — Expenses 
 Reserve fob Repairs 
 Stores 
 
 Con ov GoQM (oB Cmm) Sua m Oommmm 
 Aoooiima SwuifiMs 
 Stenon 1Iiiiii«ih» to Other Bubxaub 
 Land, Structures, Other Iwnammm AMD BqinnaDiT 
 RiSEBVE FOR Depreciation 
 To "Work in Progress 
 For distnhution of completed work in progress (from Register of Completed Work im Propreu), 
 
 6 — Expenses 
 Reserve roB RBPAlBfl 
 
 Stores 
 
 Work in Progress 
 
 FOnrAOB AMD TRAMSFOKTAXni 
 
 Gam m Goon (ob Gteon) Soud ob Combombd 
 
 *In most cases a total for the month, of approprMIOM Iqr CMBMOi to UIJ 
 
 bureau, may be secured without the use of a register. 
 
 119 
 
 Revenue 
 
 Services Rendered to Other Bureaus 
 
 Land, Structures, Other Improvements and Ec^lipment 
 
 Besbbvb fob Dbpbbciation 
 
 To Iktoiobb amd P^tboua Patabub 
 
 For Hetrihntion hif Otmroeter of egpendUmre of kwotees «md paproOe for «ll per oomt l eerviM, ««r> 
 rices other than fowl , mMtmri u ls , Hip p ttn, oto^ pmrekmMd md reeetood tfwrfnf Me month (from Mtepis 
 
 tcr of Invoices). 
 
 7 — ^Ikvoices and "Paywllr Payable 
 
 To YoucHEBS Sent to City Controller 
 For invoices dnd pdproUs vouehered and sent to city controller (from Register of Vomehers). 
 
 8 — ^Imyoices AMD Paibolus Patablb 
 
 To Invoices Sent to Department of Supplies 
 
 For invoices— for matPrinls aiuJ supplies ordered hij the department of supplies atid rereired hif 
 the operating department and bureau — sent to department of supplies to be vouehered, approved and 
 eertl^ed #» tho «ify eontremer (from Replater of Invotees sent to deportment of suppUes). 
 
 7a and 8a — ^Unencumbered Balance of Appbopblations 
 Reserve for Contracts 
 Reserve for Open Market Orders 
 To Budgbt Allowamcb 
 €oUmt«rai to fomniM mIHm Voe. 7 am4 8 (from emme somree m thooo fommoi entries). 
 
 9 — Revenues Accrued, Not Due 
 Reserve for Unaccrued Revenues 
 
 To Bbvbnubs 
 
 For the •eeruM of reoeiwes (from the Mept^er of Moeenme Aeerwal). 
 
 10 — Receiver of Taxes 
 Accounts BiBCSIvablb 
 
 •Revenues 
 
 Revenues Accrued, Not Due 
 To * EBV B N me B 
 
 BanBTB lOB Umaoobctd Bbvsmubb 
 
 BXHDfSBS 
 
 Investment or tbb Ghsnr 
 
 For income due and coUectihlc— bills having been rendered therefor h>i the opcnitintf department or 
 bureau — the collections of cash thereon to be mm4e by the receiver of tajces (from the Register of Ac- 
 eotmte MeeeMble). In the e—e of revenue ooertied bmi not due, U is not charged to receiver of taxes 
 mttU i$ U toUeemU. 
 
 11 — Expenses 
 
 To BfiaamB fob Bbpaibs 
 
 For monthly proportion of reserve for repairs (from Register of Reserves for Repairs and 
 D epr oett tto m h 
 
 12 — E2UPENSES 
 
 To Reserve for Depreciation 
 
 For monthly proportion of depreciation (from the Register of Reserves for Repairs and 
 iiepreeimHm). 
 
 * If the amount found to be due is greater than the amount Meraedt the' differesoe is credited to 
 
 "Heveuues"; if less, the difference is debited to "Bevenues**. 
 
110 
 
 13 — Reserve fob Dipreciation 
 Investment op the City 
 
 To Land, Structures, Other Improvements and Equipment 
 
 For the coat value of property tcorn out and disposed of (in cases where no cash is realized) in- 
 vettmmtt of llk« etty Mmg ekturge* 4fr«0f wUk thmt purU m •/ fJb« «att mIm /tr wlkltfk • fwerve Am 
 
 L — ^If some cash is realized from the disposition of old property and equipment, the aboye Joarnal 
 entry would be used with an additional debit* namely, "Caah" or "Beoeiver of Taxes" if the laoB^ is 
 to be received by that officiaL 
 
 14 — Services Rendered Other Bubeaus 
 To Expenses 
 
 Wmat or 
 
 "BMBBCtE 1 
 
 15 — Expenhv 
 
 Stores 
 
 "Work in Progress 
 Reserve fob Repairs 
 
 Land, Stbuctubes, Othbb iMFBOvmsMfV AMD Equepiodr 
 
 To SMKMBB SUKWUMb laOH WCBMB MWHUHMM 
 
 1&—CA8B 
 
 To Aooomm BrantABUB 
 
 17--CITT Tbeasubb 
 To €i«b 
 
 Wirom re§ltter 9t OMft trmmM^m (iMmrsemmts) . 
 
 SUmdurd Outline Monthly General Journal Entruim 
 For the Department of SuppUes 
 
 Bntriet munber 1, 2, 3, 6, 7, 7a, 10, 11, It and 13 of the itandaid oatlme moatlily general 
 joomal entrMi for tm operating department or bnrean (aee alioye) will be vmtfL ligr tte de> 
 IMrtBMBt of aoiiiiliea. ^ additMii fhit dqMfftmeBt will we fbt foUefn&ig; 
 
 IS—lxfOKm BicBnED wmm l>anmMmm and Bubsaus 
 To 
 
 liHMiees received from the several operating d0p&rtments and bureaus, representing materiatt 
 and supplies onlcred by the department of tufpUe* far oi htr iepoHmmU «MI ftMVMW (from MefMer 
 
 of Invoices sent to department of supplies). 
 
 m uM mum m mm a» ■iiimi joomtal ami mmusk jomii. mmmm m 
 
 Standard Outline General Journal Entries for 
 Opening New Set of Books 
 
 1 — Stores (as per Inventory) 
 
 Work in Progress (as per Inventory) 
 Accounts ReceivaMjE 
 Postage and TRiKepoKtAfixm 
 IiAMD, no. (a8 rm Imtswrmit) 
 
 To IMVOKIB AMD PAnOLLB PaTABOI 
 
 Resebve fob Rkpaibs 
 
 Resebve for Depreciation 
 Investment of the City 
 
 For taking upon the books all of the assets, lifihilities and reserves of the city, and the crcenit of 
 assets over liabilities and reserves, the excess being the investment of the city in the operating depart- 
 mtent, UMrmm or MutOtMom, 
 
 ^BUDGKT AUAWAMOB 
 
 To UNBMCUMBEBKD BaLANCB ilfI«OTBIA.TIOMB 
 BWWB prat Ck)NTRACTS 
 
 BaeBBVS vos Open Mabket Obdebs 
 
 For taking upon the books the unexpended portion of the budget allotcnncc, together toith its dis- 
 tribution between unencumbered balance of appropriations, unexpended portions of eontrmets, and un- 
 expended portioM of open market or§er» ooUUmiUmg. 
 
 The department of supplies will use as much of journal entry No. 1 for opening a new set of 
 boobs as is necessary to take upon its general ledger the assets, liabilities, reserves and investment 
 of the city, in its custody. It will also use journal entry No. 2 for He own fond aeeoont^ the 
 same as an operating departnoit or bnrean. 
 
 Standard Outline General Journal Entries for 
 Ckuimg at end of the Accounting Period 
 
 1— Bsfwim 
 
 To Ofbratiom Account 
 
 Oooktff roo e mmo aeeomiU at the end of the oceounting period. 
 
 2 — Operation Account 
 
 To Expenses 
 
 For closing expense account at the end of the aceonuting period. 
 
 3— VoucHiBS Sbmt to Cm OONnOUiBB 
 Invoicb Sent to Db^abtmknt op Suppueb 
 
 To Brnmrm or Taxk 
 GiTT Tbsabubeb 
 
 iNVaSTMKNT (HP THE CiTY 
 F&r pferiWf fiew momM ec w wi f to «*/iMwef«ieNf of the dtp" ot the end of the aoooumtimg period, 
 
 4^Unencumbered Balance of Appbopbiations 
 Bbserve for Contracts 
 
 To Budget Allowance 
 For merging balances of appropriations at close of year. 
 
122 MBdirnoN and usb m m»Msm* joubnal Mm "■"■t't Mmmm 
 
 or 
 
 •IirwnaDiT op not Cm 
 To Awuron 
 
 far Hmlm § mi B immen to '*Imoe»timmi of ti« elly". 
 
 6 — OnaiATioN Account 
 
 To Goer of Qoods (ob Crops) Soij) ob Consumed 
 
 out eo9t of goods {or crops) sold or eoHSumed. 
 
 7— Operation AOOODIIT 
 
 To Jsmmmmn op nm Cmr 
 
 or 
 
 7a — Investment of the City 
 
 To Operation Account 
 
 For closing out operation account. 
 
 The department of supplies will use journal entries Nob. 1, 2, 4, 5 and 7 (as above) for closing 
 its books at the end of the aeeoonting pariod. It will hm general journal entry No. 3 in the 
 foUowing modified form: 
 
 3— YoDOBBM Sbnt to Cmr CiBmoLUEB 
 
 To ImooPB B i uMw wmm Dkpabtments and Bubkaub 
 
 Opebation Account 
 
 iMVAirMXMT OV THB CiTT 
 
 Opening General Journal Entries — January 1, 19... 
 (When Opening New Set of Books)* 
 
 These detail general journal entries are for actual departmental use. The precedii^f out- 
 line journal entries are for study and illustrative purposes only. 
 
 In this chapter and chapter VI the words "safety" and "supplies" have been used in 
 journal ^tries to distingoidi between accounts of an operating department or bureau and 
 the departMiA of wappHm. The wotd "safety" m the diort departmental title of the depart- 
 ment of paUie aafety k need for ffloatintifln pnrpoeea. In praetiee, tho Aovt titlo el tiie de- 
 pwlMnt or hnrean for wkaA ^ gcMral jounal entries an foraralated wmdd bo anbatitn^ 
 
 DUUUM AUATWAXOm — SUPFLOES — OKNBnAL FuMD 
 
 BuDGCT AuiOWANcn — Sinrr — ^Loak Funds 
 BoDenr Allowance — SuppLiEa— Loan Funds 
 
 To Unencumbered Balance of Appropriations — Safety — General. Fund 
 Unencumbered Balance of Appropriations — Supplies — Qsnsbal Fund 
 Reserve for Contracts — Safety — General Fund 
 Besebve fob Contracts — Supplies — General Fund 
 BnenmB lai Onor ICAsnr Obdos— SAnrr— Oenbbal Fund 
 
 *Tn forniulatinir these journal entries, fund and proprietuy journal entries for special and trust 
 transactions have been omitted. Should a department's transactions include those of a special and trust 
 mtate, it ahonld ntiliae' titlea similar to those here used for the other funds and accounts. 
 
 iam um or onmnii* joobnai* and cMffinifi jonmnAL nmninB 
 
 123 
 
 Reserve for Open ]\Iarket Orders — Supplies — Gensbal Fund 
 
 UNENCUMBERSa) BALANCE OP ApfnOFUATfONS — SaFKTT — LOAN FUNDB 
 
 Umipioumbmmp BjlLANOb OP ApFnorBiAmNs--ScjmiBS---LoAN Vwm 
 
 RbBKBVE fOn CONTBACTB — SaWTY— LOAN FuNDS 
 BnBBBnE FOB CONTBACTS — SUPPUBB— LOAN FUNDS 
 
 Resebvb fob Open Market Orders — Safety — Loan Funds 
 Rbsebvb fob Ofbn Mabkbt Obdebs — Supplies — Loan Funds 
 
 For toMHff upon the hook$ ett non-merging Menees of epproprmtone brought forwer4 from lie 
 preekmt geer. 
 
 2 — Stores — Gener.\l Account 
 
 Work in Progress — General Account 
 AooouNTs RjECKiyABLE — Genkbal Aucount 
 Posrifflu AND Tbansp(»tation — Gkbtbul Account 
 
 Land, Stbuctukes, Other Improvements and Equipment — Capital Account 
 To Invoices Payamjb— Gbnisial Account 
 
 Reserve for Repairs — General Account 
 Investment op City — General Account 
 Invoices Payable — Capital Account 
 Reserve fob Depreciation — Capital Account 
 Intbstmemt of City — Capital Account 
 
 For taking up the assets, liabilities, reserves and the iincntmciit of the city at the opening of 
 biMtiteM, Jemmrg i» 19..... 
 
 3 — BuDOT AuiOWANCE — Safbtt — Genbbal Fund 
 Budobt Allowance — Supplies — Gbnebal Fund 
 
 To Unencumbered Balance op Appropriations — Safety — General Fund 
 Unsncumbebed Balance op Appbopbiations— Supplies— Genebal Fund 
 
 For taking upon the books the annual appropriations for 19 
 
 IfonfMy Oenerml Joumal Entriee 
 For file month of 19. . . 
 
 1 ^Budget Allowance — Safety — Genebal Fund 
 
 BuocBT Allowanob—Sufplies— Genebal Fund 
 Budget Allowance— Safety— Loan Funi s 
 Budget Allowance — Supplies — Lo.vn Fi nds 
 
 To Unencumbered Balance of Appropki ations — Safety — General Fund 
 Unencumbered Balance of Appropriations — Supplies — Gener.\l Fund 
 Unencumbered Balance op Appbopbiations — Safety — ^Loan Fundb 
 Unencumbbbed Balance of Appbopbiations — Suppubb — ^Loan Funds 
 
 For teking upon the books any appropriationa or aaotmente made during the month of, 
 
 M9» mom 
 
 2— Unencumbered Balance of Appropriations— Sakktv— General Fund 
 Unencumbered Balance of Appropriations— Supplies— General Fund 
 Unencumbered Balance of Appropriations— S.vfety— Loan Funds 
 Unencumbered Balance op Appbopblltionb — Supplies— Loan Funds 
 
To Reserve for Contracts — Safety General Fund 
 Reserve for Contracts — Supplies — General Fund 
 
 wo» Qfkn Market Orders — Safety — General Fund 
 
 WOE Contracts — Supfubb— -Loan Funds 
 Reserve for Open Market Orders — Safety — ^Loan Fdmdb 
 Bkssbvb fob Ofkk Mabkbt Obdsbs— SurruB— Lqaw Fumm 
 
 For contracts (as per register of comhmcU) mn4 opm mwr M < rtfar» (m$ per renter •/ orient 
 nf U tcred and issued during month of 
 
 Fund 
 
 Reserve for Contracts — Supplies — Gwxs&al Fund 
 Reserve for Open Market Orders — Safety — General Fund 
 Reserve for Open Market Orders — Supplies — Gensbal Fund 
 Reserve for Contracts — Safety — Loan Funds 
 Resbive for Contracts — Supplies — ^Loan Funds 
 
 wm Omx Mjaaai Oimwi niwri— LoAif Fumis 
 
 To Vmamnaamm BuLuxm or AsTK^njoKm — SAnrY — Oensbal Fund 
 Unencumbered Balance of Appbopbiations — Supplies — General Fund 
 
 Unencumbered Balance op Appropriations — Safety — Loan Funds 
 Unencumbered Balance of Appropriations — Supplies — ^Loan Funds 
 
 For reductions, cancelMUm$ or omiwlmmt* i» eomtncU Mi ofM «i«rKet 9r4en for tto mohM 
 
 19 
 
 Account 
 
 Bkerve fob Bvairs — General Account 
 Accounts Receivable — General Account 
 "Work in Progress — General Account 
 
 Cost of Goods (or Crops) Sold op Consumed — General Account 
 
 Services RsNDnoED Othb Busbaus— Gsmbbal Account 
 
 Land, SiBccruns, Othsb Impsovkmbntb and EguiPMSNT — Capital Account 
 
 VOB DVUCIA3Eraf — CjOftMt ACXXNIHT 
 
 To Srons— OxmKAL Aoooont 
 
 fWMM tfuriKf w»mih of u. 
 
 -Stores — General Account 
 
 To Expensed— ChsMBBAL Account 
 
 BaBBBVK FOB &DPAIB8 — ObNBBAL AoOOUNT 
 
 AoooDiRB BBCgyAiifa Q— ml Aoooont 
 
 Work in Progress — General Account 
 
 Cost of Goods (or Crops) Sold ob Consumed — Oenebal Account 
 
 Services Rendered Other Bureaus — General Account 
 Land, Structures, Other Improvements and Equipment— Capital Account 
 Reserve for Depreciation — Capit.yl Account 
 For iMterials returned to storehouses or storerooms during month of i9 
 
 Account 
 
 Reserve fcmi Repairs — General Account 
 
 Stores — General Account 
 
 Accounts Receivable — General Account 
 
 Work in Progress — General Account 
 
 Revenue — General Account 
 
 Postage and Transfobkasioif-^Gbnebal Account 
 
 Con OF Goods (ob Ctes) Sold op GoiiBuifBi>— Gbnbbal Account 
 
 Smyn o m Bbmdbbbd Ochbb BuBBAUB—GsmBAL Account 
 
 Land, Stbuctubbs, Other Impbovements and Equipment — Capital Account 
 
 Bbserve for Depreciation — Capital Account 
 
 To Invoices and Payrolls Payable — Safety — General Account 
 Invoices Payable — Supplies — General Account 
 Invoices and Payrolls Payable— Safety — Capital Account 
 Invoices Payable — Supplies — Capital Account 
 
 For 4m90ioe$ mJ fflfroUf rogUtored imrimg month of 19 
 
 7— Ezni«BB»— Gknbbal Account 
 Reserve for Repairs — General Account 
 Stores — General Account 
 
 Cost of Goods (or Crops) Sold of Consumed — General Account 
 
 Accounts Receivable — Genebal Account 
 
 SmviO B B Bbndbbb) Othbb Bubbaus — Gbnbbal Account 
 
 Land, S t bucwjb bb, Ocbb iMFBOVBMBinB and Equipment— Capital Account 
 
 Rbsebve for Defbboiation — Capital Account 
 
 To WOBKPrPBOOBWW GbWBBAL AOOOONT 
 Wvr m^MbvMmt of work i« progron eomploMl imrt$tff month of 19.,... 
 
 8— EZPSMBBB— CteBOBAL AOOOCMT 
 
 Bbbbbvi fob Bbpaibb— GaraBAL Aooooiit 
 
 STOBB&— €baiBBAL ACCOUNT 
 
 WoBX IN PBOCaoDSS — General Account 
 
 Land, Structures, Other Improvements and Equipment — Capital Account 
 Reserve for Depreciation — Capital Account 
 
 To Services Received from Other Bureaus — General" Account 
 
 For terv<0«9 or mMorttU reeeiooi from tmother deportment during the month of 
 
 19 
 
 Expense is debited for services or materials used for current expenses; reserve for repairs, 
 for services or materials used in maintaining (repairing) property; stores, for goods, reo^Ted 
 and taken into stores; work in progress, for irork in progreai traatfemd; rewm for dflpfeeiar 
 ti<«i, for replaeemiDfs to pxopertj reemd firam anofh^ depBrtment or Inireaii; and laad, 
 stnietiiraii^ ete^ for prq^ertj truBtored. 
 
 8A— tancn BmmBD Otbbb Bubbai»— Gbnbbal Aooount 
 To Ti l I ■mm Got a l Account 
 
 Bbbibve for Repairs — General Account 
 
 Stores — General Account 
 
 Work in Progress — General Account 
 
 Land, Structures, Other Improvements and Equipment — Capital Account 
 Reserve for Depreciation — Capital Account 
 
 For ieroice* rendered to another department during the month of 
 
 19 
 
Ill 
 
 DESCSIPTION AND USE OF GENERAL. JOUKNAL AND QENEBAL JOUSNAL ENTRIES 
 
 9—AmAJsicm 10 Oipmii Ajoocmmt-^GmmtiJ* Accodnt 
 
 To AmrAnriM laoif CtanuOt AcxxnjNT — Capital Account 
 Fur f ft« ii«t «M «/ wmmmt MeMM* emp mS tt wrea for emptm Moount pwrfotet during th« month of 
 J» 
 
 or 
 
 9»— Advances fbom Gkmxeai* Aoooumt — Capital Aoooumt 
 
 To AvrmcB to Gapitai* Aoooumt— Gsmnui* Aoooumt 
 
 For the net «m •/ oapital aeommt mp m iUmM OMm /Miti /O*" iwniwl aMeimt furfmet imti»g 
 
 the mouth of 19 
 
 In any of the journal entries, 1 to 8, where the general account on the debit side does not 
 equal the general account on the credit side, or the capital account does not similarly balance, 
 there arises an advance between these accounts, and either one of the above (9 or 9A) journal en- 
 tm for adnowM will be inaerted eoUateral to that psrtieidar entrj. 
 
 10 — ^Invoices and Paybolls Payable — Safety — General Aoooumt 
 
 Invoices Payable — Supplies — General Account 
 
 Invoices and Payrolls Payable — Safety — Capital Account , . . 
 
 Invoices Payable — Supplies — Capital Account ' ' . 
 
 To YouoHBB Smm to Citt Comaoim— SArarr-^nnRAL Aoooumt 
 Y ouui i WM SmT TO Chpt OoKTiofiiiM a iFgrr— -Capital Aoooumt 
 UmKm Skht to Dvabtmbnt op SupniOEB— CtemsAL Acooumt 
 IxvQiGB SiMT TO BvASTMBiT OP Supfub---Cafital Account 
 
 9^ wil t ri Mat f €tt9 awi tr a ll ir cmI iMoieef M»f to i^ fm rtme nt of mptnet Mui»g memth of 
 
 11— Ujii miuMMMii Balamob or AirwPBUTKKWs — Safety — Qsndal Fund 
 Unencumbered Balance op Appropriations — Supplies — Gknbbal Fund 
 Unencumbered Balance op Appropriations — Safety — Loan Funds 
 Unencumbered Balance of Appropriations — Supplies — ^Loan Funds 
 Reserve fob Contracts — Safety — General Fund 
 Bbsebvb fob Gomisactb — Supplies — General Fund 
 Mmmnt wm CcwTmACJTB Oawtt— Ijqam Fumdb 
 
 BHBVrB FOB COMTRAOTB SUTTUB — LOAM FUNDB 
 
 *BBBfB roB Open Mamhw Onwin nupitt Qenmul Jhmt 
 ^Reserve rost Open Market Orders — Supplies — General Fund 
 
 •Reserve for Open IVIarket Orders — Safety — ^Loan Funds 
 •Reserve for Open jMarket Orders — Supplies — Loan Funds 
 
 To Budget Allowance — Safety — General Fund , , . 
 
 Budget Allowance — Supplies — General Fund 
 
 BuDon Allowamob— SAiKrr-T-LoAM FuMos 
 
 BUBOET AUiOWAMGB— SUPTUn— liOAM FUMDB 
 
 ^UMKMOuunD Balance or AmQpaLLtiONs---SAFBPT--6ENCRAL Fund 
 •Unencumbered Balance or Apprm^iatiOns — Supplies — General Fund 
 
 •Unencumbered Balance op Appropriations — Safety — Loan Funds 
 •Unencumbered Balance of Appbcwbutions — Supplies — ^Loan Funds 
 
 Collateral to forcgoiug proprietary entry. 
 
 *£eserTe for Open Market Orders is debited with the total of the open market orders liquidated 
 eotnin of the B^iste'lr of Yoaehen. fibonld the total of open market orders liquidated be in excess of 
 tke total of ofien market <»der Toaeken the aUBeraa e e riwaM 1m evedited to ^aaneiaiibned Bataiiee 
 of Appropriations." If the amount of the open market order vouchers is in excess of the total open 
 market orders Uqaidated, tbe excess is debited to "Unencumbered Balance of Appropriations.** (See 
 dBMriptioM of ndneUon and eaaoellation of open market orders under Begister and Schedule of Vouchers 
 mm to OHjr Coairallir, Cafc a p t sr yi^ 
 
 fmmfl^im amd vm or odimui* journal amd obmhui* jommAii mimm 1S7 
 
 12 Revent^es Accrued, not due — General Account 
 
 Reserve for Unaccrued Revenues — General Account 
 To Revenues — Gener.vl Account 
 
 For accrual of revenues during the month of 19 (from Regitter of Rwimme 
 
 Accrual). 
 
 13— Bechveb or Taxms — Qekbekal Account 
 AccouMTB Receivable— General Account 
 Revenues Accrued, Not Due — General Account 
 Revenues — General Account 
 
 To Reserve for Unaccrued Revenues— Gbnbral Account 
 Revenues — General Aoooumt 
 Ezpbmbb^-Gbmbbal Aoooumt 
 iNVBsniBNT or tbb Citt— Gsmxral Aoooumt 
 
 For MeoMitt reeekmble 4mring the month of 19.... (from BegUter of t»eams— 
 
 AeeomtU MoeofttMe.) Boe §Uo the ovtUne fommal entrg on poge 119. 
 
 14^Land, Structures, Other Impbovements and Equipment— Oapital Account 
 To Investment op the Citt— Capital Account 
 For permanent properties and equipment eequkei by gift dmring wtonth of. It 
 
 15— BzPMHSES— GramAL Account 
 
 To BncBVi iob Dspbbciation — Capital Account 
 Formmm9 9n90rttonof4e9n9Mion4mring the month of.... 1» 
 
 16— Advances to General Account — Capital Aoooumt 
 
 To Advamcw i«om Capital Aoooumt— Obneral Aoooumt 
 CoUmterei to the foregoing entrg. 
 
 17— Expenses — General Account 
 
 To Reserve for Repairs — (iEXERAL Account 
 For proportion of reserve for repairs for the month of 19 
 
 For use of department of mpplies only: 
 
 18— ibmHCEs Received from Departments and Bureaus— General Account 
 Invoices Received from Departments and Bureaus— Capital Account 
 
 To Invoices Payable — General Account 
 Invoices Payable— Capital Account 
 For invoices received from various departments and bureaus during the month of 19 
 
 aUmdaird Ommi Journal Entries for 
 CUmng •! Snd of AecotmUng Poriod 
 
 1 — ^Revenues — General Account 
 
 To Operation Account— Obneral Account 
 
 For closing revenue account at end of yew. 
 
 2 Operation Aoooumt— Gmmbkal Account 
 
 To Bxpums— QmmAL Aoooumt 
 For Ooetng e&gmm oe eom s * ^en*of peer. 
 
5— YoocBBB Snnr vo City ContotiiTO Qwbivul Aoooum 
 
 VoucHEBS Sent to City Controller — Capital Account 
 Invoices Sent to Department op Supplies — General Account 
 Invoices Sent to Department of Supplies — Capital Account 
 To Investment op the City — General Account 
 InvuffJiBiT or TBB Gift — Capital Aooouny 
 
 ftw eloaimg the four former meeomU •# the «m4 of peer. 
 
 4 — Imykstment of tbm City — Gsnxkal Aoooitmt 
 
 To City Treasurer — General Account 
 Receiver of Taxes — General Account 
 
 fiar dottaf tk» twe Utter eeeemte e*ee4et yMir. 
 
 UifxirouiaBaEaD BaiiAncb or AmoniATioiiB— Oknbal Fund 
 UwiiigijiiMMii Balamcb CP AMOWBAiiioiiB— Loaw Fundb 
 BuiBVA iw CoMnAOiB — GtensAL Fmni 
 B mbw po» Contracts— Loan Funds 
 
 To Budget Allowances — General Fund 
 Budget Allowances — ^Loan Funds 
 
 Wmr M iT fl i f MI eme n of of profrtotkm* et mil of $ear. 
 
 6— Adtancb wmm Capital Aoooumt^-Odobul Aooohmt 
 
 To limtiaaiT op ram Onm Ojotul Aooouirr 
 yitr flwiiiir H< fmrmer m eeew Ht , 
 
 or 
 
 i>— Hl W t miH w the City — General Account 
 
 To Advances to Capital Account — Genebal Account 
 
 T— AoffAXCHi iMH CtenauL J umwiig — C aotal Aooomrr 
 To Jm w mmuu n ov not Cnnr— C^aictal Aoooumt 
 Hit tto t l i y ti» fermier m oee wmt , 
 
 or 
 
 7a — Investment op the City — Capital Account 
 
 To Advances to General Account — Capital Account 
 
 Wer tioHng the lattar aeeount. 
 
 5— -QpnAnoH Aoooiiinp~-^tenBAL Aooomrr 
 
 To Oust OP CkwBS (oB Gmm) Squd ob GominaED— CboiBAL Aoooont 
 
 f<>r tintef t» i roitea ■a wl !!• Utlet metm t 
 
 9 — Operation Account — General Account 
 
 To Investment op the City — General Account 
 
 or 
 
 9iA— iRVMnmnF op the City — Qkkbal Aoooumt 
 
 To Onaum Aooororr Chmiii Aoooumt 
 
 mmr eMm • ft i "1 te « t mmmt omi to fc imiMW it «/ tt« etty. 
 
 CHARXER IX 
 
 DSSOBIPTION AND USE OF THE OSNfiRAI. LSD6SR 
 
 Thb general ledger is a record to be used for purposes of administrative and account- 
 ing control. Its accounts enable the booUkeeper to prepare sommaxy sfotements diow- 
 ing financial conditioii, <q[>aratmg resolts and eon^tion of fonds. Information in detail sap- 
 porting many of the accoonts of the general ledger is obtainable from the schedules of 
 
 balances of the various detail ledgers. The accounts carried on the general ledger are mainly 
 accounts controlling subsidiary ledgers. They contain totals and bnlancos to which the totals 
 and balances of each subsidiary ledger must prove. The j^oneral led<^er sliould be kept by the 
 person who is responsible for the administration of the accounts of the department or bureau 
 and for the accuracy of the postings, footings and balances in the sabsidiary ledgers. The totals 
 of the general ledger bong independently arrived at, the hook is also a de?iee for holding each 
 clerk responsiUe for competent and faithful service. The method employed for obtaining these 
 totals and balances independently is to take the postings from the totals of the re<rister» in 
 which the documents representing transactions are recorded, while the subsidiary ledgers are 
 posted in a distinct entry from the documents as described in Chapter 1. Assuming that tin; 
 entries and footings are correct, therefore, the totals and balances of a general ledger account 
 prove to the totals of the schedule of balances and totals of a subsidiary ledger. 
 
 In opening the accounts in the general ledger it is considered advisable to keep the fund 
 (appropriation) accoonts separate from the proprietary (asset and liability) aeeonnta. Farther, 
 in the praprietwcy gnmp it is hifi^dy desirable to hare all the accoonts of the gmeral aecoont in 
 one group, those of tiie eapital account in one group and those of the special and trust aoeoants 
 in one group. The same procedure should be followed out in reference to the fund (appropria- 
 tion) accounts in the general ledger, that is, the general fund accounts, the loan fund accounts 
 and the special and trust fund accounts should each be carried in a separate group. This is 
 especially necessary because independent trial balances of each group are taken off. 
 
 There follows a suggested grouping of standard proprietary and -fund accounts for the gen- 
 eral ledgw of an operating department or bareau (a bureau in the departm^t of public safetjr 
 used as an illosteation). 
 
 PBOPRIBTARY ACCOUNTS 
 
 Genssal Aooount 
 
 Debit Aeeountt 
 
 (1) Cash and eaflb items. 
 
 (2) Accounts reedvable. 
 
 (3) Stores. 
 
 (4) Postage and transportation. 
 
 (5) Work in progr«>ss. 
 
 (6) Manufactured goods. 
 
 (7) Crop of 19... 
 
 (8) Cost of goods sold. 
 
 (9) Cost of goodi consumed. 
 
 (10) Cost of crops sold. 
 
 (11) Cost of crops consumed. 
 
 (12) Bev^ues accrued, not due. 
 
(13) Unaccraed expenses. 
 
 (14) Advances to capital account. 
 
 (15) City Treaaorer. 
 
 (16) Bawif ci Ttam. 
 (It) 
 (M) 
 
 (19) Imkm nd pqmOs piyaMe flaliBty. 
 
 (19A)Inyoioea iMgraliIeH-43itppliea. 
 
 (20) Invoices sent to department of sapfMm, 
 
 (21) Vouchers sent to city controller. 
 
 (22) Advances from capital acconnt. 
 
 (23) Reserve for repairs. 
 
 (24) Expenses accrued, not due. 
 (li) HMWonMd mcmefc 
 (») tewtMit of tie eiHr. 
 («) mmmm. 
 
 Gatrui Afloooinr 
 
 (28) Gash and eaah it^ns. 
 (S9) Wok m psogreH. 
 
 CMH AmmuU 
 
 (31) li i Bi e M nd pt^tOk jmjtM^ Mdtj, 
 (32A) Invoices ptyaUe— SuppHee. 
 
 (33) Invoices sent to department of sapf^M. 
 
 (34) Vouchers sent to city controller. 
 
 (35) Advances from general account. 
 
 (36) Reserve for depreciation. 
 
 (37) Investment of the city. 
 
 AND Trust Acoomras 
 Debit Accounts 
 
 (38) Gash and cash items. 
 
 (39) Accounts receivable. 
 
 (40) Securities and other personal properties in trust. 
 
 (41) Land, slfueUiwe , otiwr impioyanents and equipment 
 
 Credit Accounts. ^ 
 
 (42) Deposits. 
 
 (43) Invoices payable. 
 
 (44) VoodMn mit to ei^ ooDtnller. 
 (16) Biiam for tniit beiieHeiMriee. 
 
 ¥Ulia> AGGOUNIS 
 
 GsNs&AL Fund 
 Debit Accounts 
 
 (46) Budget allowance — Safety. 
 
 (47) Budget allowance — Supplies. 
 
 Credit Accounts 
 
 (48) Unencumbered balance of appropriations — Safety. 
 
 (49) Unencumbered balance of appropriations — ^Supplies. 
 
 (50) Reserve for contracts — Safety. 
 
 (51) Beserve f<Hr eontraetB— Supplies. 
 
 (68) BoHrve for open nuurket eKden-4Sbi£B^. 
 (58) Bowti e lor open ma^et c rJw S oppliee. 
 
 Loan Funds 
 
 Debit Accounts 
 
 (54) Budget allowance — Safety. 
 
 (55) Budget allowance — Supplies. 
 
 Credit Accounts 
 
 (56) Unencumbered balance of appropriations — Safety. 
 
 (57) Unencumbered balance of appropriations — Supplies. 
 
 (58) Reserve for contracts — Safety. 
 
 (59) Reserve for contracts — Supplies. 
 
 (60) BeMTve lor open maiket ordeEs— Safety. 
 
 (61) Be ee ive for open maiM ordera-^Sappliee. 
 
 Special and Trust Funds 
 Debit Accounts 
 
 (62) Budget allowance — Safety. 
 
 (63) Budget allowance— Supplies. 
 
 CndU Account 
 
 (64) Unencumbered balance of appropriations — Safety. 
 
 (65) Unencumbered balance of appropriatioxis — Siq^pliea. 
 
 (66) Reserve for contracts — Safety. 
 
 (67) Reserve for contracts — Supplies. 
 
 (68) Reserve for open market orders — Safety. 
 
 (69) Beaerve for open maiket orders— Supplies. 
 
 Tiw aatme of liie deUti and eredita to the aeveral general ledger aeoonnte foOowa: 
 
 PROPRIETARY ACCOUNTS 
 
 Cash and Cash Items 
 Debited with: 
 
 Receipts of cash. 
 Credited unth: 
 
 IMabozaraments of cash. 
 
 Aooomm Bmk?imje 
 D§biied with: 
 
 Expenditures. 
 Saka of property. 
 Salea of aarvieea. 
 
 Sales of privil^s. 
 
 Work in progress distributed. 
 
 Additions to aeoonnta reeeiTaUe. 
 
138 
 
 Credited wHk: 
 Beetapti. 
 
 ABimaMei tnd redoetkms of aeeonntB receivable. 
 
 Debited with: 
 
 Expenditures. 
 
 Property taken into stores. 
 
 Stores returned to storehouses. 
 
 Credited with: 
 
 Stores issued on requisition. 
 Stores returned to vendor. 
 Depreciatioa of stores. 
 LoM and wastafs of sloies. 
 
 Ffmnm and TmrnmrniAtKm 
 ujqpcnaitiira. 
 
 Imam of postage stamps and transportation tidrata. 
 
 Debited with: 
 Expenditures, 
 uiorea ibmmii. 
 
 Credited with: 
 
 Work in progress distributed to repairs, depredation or property. 
 
 MlMOFAiCVUHD CkXHIS 
 
 Debited with: 
 Expenditures. 
 Stoma nmad. 
 
 Credited with: 
 
 Cost of manufactured goods sold. 
 
 Cost of manufactured goods taken into stores. 
 
 Goat «f ■MBmbdared gooda takon as property. 
 
 Ooat 9i BwaiifaetiiEed goods taka fer eooanmptiflB liy the dty. 
 
 ClKin 
 
 Aspcmtiiiuaa. 
 
 era J Htd iiift.' 
 
 Oropa talMB into alona. 
 Cost of erofNi sold. 
 Oaat of orapi asaaoMd. 
 
 a» vm w 
 
 m 
 
 Co&T OF Goods (or Om»«) Sold ob Consumed 
 Debited with: 
 
 Cost of goods (or eropa) sold or eonsanied. 
 
 Credited wiik: 
 
 *CM]ig to opmation aeeemit 
 
 D^tited w&h: 
 
 Expenditures duu^^aable direet to expense. 
 
 Stores issued. 
 Reserve for repairs. 
 Reserve for depreciation. 
 
 Work in progress of an expense nature completed. 
 Services rendned by other departmeats ehai^ped to expense. 
 
 Credited with: 
 
 Receipts in abatement of expense. 
 Closing entry to operation aooonnt. 
 
 Land, Stbuctdueb, ovhb IuFwyvBHBinn Ain> B<2uipi»nt 
 
 Debited wUh: 
 EjqMnditores. 
 Stores faaned. 
 
 Wotk in progress ccnnpleted. 
 0ifts of property. 
 
 Credited wUh: 
 
 Fvopeartj diq^oaed of. 
 
 Properly emdmnnied. • 
 
 Securities 
 
 Debited with: 
 
 Par Talue of porehases of aeeurities. 
 
 Credited wUh: 
 
 Salea of aeeurities. 
 
 Piineipal of aeeuritiea reeehred at maturity. 
 
 Advances to Capital Account fbom Gsneral Account 
 Ddnted with: 
 
 Qoieral account expenditures and other gemaal aeeount transaeticMis for the benefit of 
 the capital account 
 
 Credited with: 
 
 Gkwng entry charging investmfflit of the city gmmd aeeoont. 
 
 *Iii practice the above would be divided into four psrls as fdDoms: 
 Cost of goods sold; 
 Coet of etopa sold; 
 Cask of foods eaasttmed; sad 
 * Cost of wops ■nmannd 
 
Advances from Capital Account to Gjbnisal> AooODxr 
 Debited with: 
 
 €i|»tal aeeoimt ezpenditiiief md oOmt capital aaeomit tmmetioiw lor tliie 1»ai«flt of 
 tiw goMtml aeeoimt. 
 
 Advances to General Account from Capital Account 
 Debited with: 
 
 Capital account expenditures md other capital account transactioiis for the b^^t of 
 the general account. 
 
 Credited vnth: 
 
 doang entry eharginc in^rastmmt of the dty eapital aeoount 
 
 AsfTAmm rmom Qmmua* AocxKmr to Capital Account 
 Debited with: 
 
 Closing entry crediting investment of the city capital account. 
 
 Credited with: 
 
 General account expenditures and other general account tranaaetions for the tkenefit of 
 the capital account. 
 
 OMh p«id }iy a depsrtiiMBt or tereaii to dther of these olBeials, or aeeonnts tamed over 
 lO' tiMBi ior ooileeliiM. 
 
 dosing entry charging investment of tiie otj. 
 XSmMxiamm Kifnat (BxrvmB Paid m Adtancx) 
 
 BspcBSBB doe aod voodicredy hot wlueii liave not yet seenied. 
 
 Credited wUk: 
 
 AeemalB to mpmmm. 
 
 Reserve for Repairs 
 
 Debited with: 
 
 Expenditures for repairs. 
 Credited toitk: 
 
 Monthly percentage of repairs reqoired to maintain the pn^erties in good operating 
 condition. 
 
 Szpcnditiires for replaeements of pnqperties. 
 Credited with: 
 
 Estimated depreciation of properties (monthly percentage). 
 
 Bevenues 
 
 Debited with: 
 
 Abatements of revenue. 
 
 Entry closing to operation account. 
 
 Credited with: 
 
 Revenues aeemed. 
 
 Unaccrued Revendss 
 
 Debited with: 
 
 Revenues accrued. 
 
 Credited with: 
 
 Revenues due but not aoemed. 
 
 Expenses Accrued, Not Dub 
 
 Debited with: 
 
 Expenses due (invoices payable). 
 
 Credited with: 
 
 Expenses accrued, but not due and payabte. 
 
 Operation Account 
 Deibited with: 
 
 Entry closing expense. 
 
 Entry transferring operating surplus from operation to surplus account. 
 
 Credited with: 
 
 Entry closing revenue. 
 
 Entry transferring operating deficit from operation to surplus account. 
 Entry closing cost of goods (or crops) sold <xr consumed ■ 
 
 Investment op the Cmr 
 Debited with: 
 
 Entry closing advances to other accounts. 
 
 Allowances and reductions from accounts receivable. 
 
 Entry closing account with city treasurer (or receiver of taxes). 
 
 Entry transferring d^dt from operation aeeoimt 
 Credited %o%th: 
 
 Entry closing advanees from oflier aeeonnts. 
 
 Tondim sent to eity eontndkr. 
 
 Ihvoiees sent to departssent of supfjies. 
 
 Additions to accounts receivable. 
 
 Entry transforriiig surplus £r<MBi op»ati(Hi aeetnmt. 
 
 IimxGB AMD VixmsuB Patau 
 
 Voaelion sent to dty eontrolkr. 
 IbiToiees sent to departsMut of supplies. 
 
 CremedwHk: 
 
 fimiMS aud payrolls registered. 
 
 YouoHUBB Sbmt to OoimaLiJS 
 
 DMed wUk: 
 
 ClosiI^; oitry ereditiiv iuvestaout of tiie city. 
 
 CreHUtd wHk: 
 
 Yonelien smt to eity eontroikr. 
 
m 
 
 Invoices Sent to Depabtment of Supplies 
 Debited with: 
 
 Closing entiy efediting inTeatmexit of the city. 
 Credited with: 
 
 Jwrciom ami to department of supplies. 
 
 DsraniB 
 
 HeftHed with: 
 
 Withdrawals of deposits. 
 
 Credited tvith: 
 
 Deposits received. 
 
 Bbsbivcs roB Twose Bsnbticiabibs • 
 
 Mit0d wUh: 
 
 Cash disbmsemeiits tar trust purposes. 
 Created wUh: 
 
 Cadi receipts for tmst purposes. 
 
 FUND ACCOUNTS 
 
 BuDfiET Allowance 
 
 Debited with: 
 
 Apimypriations. 
 
 Created with: 
 
 Vouchers sent to eity controller. 
 loToiees sent to departm^t of supplies. 
 
 UlfBirCDMliBDED BaLANCB OF ApPBOFBIATiOiMB 
 
 Dt^Ued with: 
 
 Coiitraets r^^istered. 
 Open market orders issued. 
 
 Bagnnoll and nuseeUaiMOBS TondierB (iuTaiees) semt to eiij ecntrdkr (departmoiit of 
 supplies), 
 
 CredUed with: 
 
 AppropriatioDs. 
 
 Cimtracts reduced and annulled. 
 
 BmBVB worn ConnAciB 
 Mif«tf w&hs 
 
 Contracts reduced or annulled. 
 Contract Toneliers sent to eity eontndler. 
 
 Credited with: 
 
 Contracts r^pstered. 
 
 IbBHifm FOB OffSN Makkkt Ommui 
 
 DehUed wUh: 
 
 Opm maricet (Mrders redoeed mr annulled. 
 
 Open nuoicet i»der yooehers sent to eily eontrdlor. 
 
 Credited with: 
 
 Opm maifcet orders issued. 
 
 CHAFnrER X 
 
 OllOliraaV Am im MGinBLY BIP(»18 IftOM BR w 
 
 There monthly reports are schedules of balances and totals taken from detail ledgers and 
 must be made in duplicate and one copy transmitted to the city controller. 
 
 The schedule of balances and totals of a detail ledger (1) provides a means for proving 
 the accuracy of the detail ledger to its eontrolling account in the general ledger, and (2) 
 makes availaUe in report form the informati<ni eontained in the detail ledger. 
 
 1%e special forms designed for this purpose are as foUows: 
 
 1. Monthly Appropriation Statemait 
 
 2. Monthly Contract Statement. 
 
 3. Monthly Open ^larket Order Statement. 
 
 4. Monthly Comparative Stores Statement. 
 
 5. Slonthly Statement of Expenses Incurred. 
 
 6. Monthly Work in Progress Statement. 
 
 7. MonlJily Statmemt of Permanent Properties and Equipm^it. 
 
 8. Monthly Beaem toe Bepairs Statement. 
 
 9. Monthly Depreciation Stat^ent. 
 
 10. ]\[onthly Revenue Statement. 
 
 11. Monthly Cash Statement 
 
 The purpose of transmitting monthly ftatoments to the city controller of the various finan- 
 cial tran8acti(ms that have taken place in departments during a month is primarily to effect a 
 reconciliation between the records kept in departments and tiie eontroUing and other aeeonnts 
 With d^EMnrtm^ts k^t in the d^wtment of dty eontroller. 
 
 1. MCWTHLT ArntOFBIATKBr SfSATKmn (FOBK 25) 
 
 This schedule of balanees and totals is prepared from the appropriation ledger— gen- 
 eral fund, loan funds and special and trust fimds. As the appropriation ledger is divided into 
 three fund divisions, the schedule of balances is naturally divided into tliree parts, each of 
 which is proven independently to the respective controlling accounts in the general ledger. 
 
 In the first column is entered the item number and the nature of the fund, whether 
 general, loan or special and trust funds, and in the second colunm the title of the appropria- 
 tion account. Thereafter on the same line is entered, in the first mwiey column, tim iinen- 
 cumb^ed balance of the appn^riation at the b^nniimf of the month for whieh the statement is 
 prepared, and in the next column the t^ttal of additional appropriations, transfers to and any 
 other etedits to appropriations that may have been made during that montii. 
 
 In the columns under the general caption of "Debits" there is entered respectively, the 
 total of all the debit amounts for the month ilistributed in the four columns to the right, viz.: 
 "Appropriation transfers from," "Contracts Registered," "Open IMarket Orders Issued,'* 
 "Payroll and Miscellaneous Vouchers Charged." The "Appropriation Transfers from" 
 will be the total of red ink figures in an appropriation account representing transfers there- 
 from to other appropriatimi aeemmta. The "OontraelB Registered" is tibe total eontraets reg- 
 istered in a month less any deduetions or eaneellati(ms of emitraets durii^^ the same period. 
 The "Open Market Orders Issued" is the total open market orders issued for a month, 
 as noted in the "Estimated Amount" column, plus or minus any adjustments effected during 
 the moutl^ as noted in the "Add" or "Deduct" columns, under the general caption of "Open 
 
MazlGet Order Encumbrances" of the appropriation ledger. The debits entered in the "Pay- 
 roll and Miscellaneous Vouchers Charged" column comes from the "Payroll and IMiscel- 
 laneous" column in the appropriation ledger under the general caption of "Expenditures." 
 In the last column of the schedule is noted the unencumbered balance of each appropriation 
 at the close of the month covered by the aehednle. Thk balance » arriyed at bj subtraetiiig 
 Hm "IMal Ddtfli" flolBBm fnm fbm mam of flie two omBI oolimiM to tho kft Tiw ^roof 
 of tt« aoMiraqr of the indhridaal balanmi noted in tiie last column is amyed at hy adding 
 w hat ever a "*"—" * is in that oohunn to the amount in the "Total Debits" column, the sum of 
 which should equal the sum of the two credit columns. The total of the "Total Debits" column 
 deducted from the sum of the totals of the two credit columns should be the grand total of 
 unencumbered balances of appropriations of a department at the end of a month. The sum of 
 the totals of the four debit columns should equal the total of "Total Debits" column. 
 
 % Momiiur Ctmmnat Bmmmmn {Tatrn 91) 
 
 Tya adiedole ni IHiV*^ and totals is prepmnd from tiie oontraet ledger. The various 
 delaili M to ledger fofio^ ften noAer of aiqpm^priation diarged, whether eontraet i^ 
 to a general fimd, loan fcmd, or q»eeial and trust fond appropriation, the contract numbw, date 
 of contract and contractor's naae^ is noted in the several columns provided for that purpose. 
 As the contract ledger is divided into the three fund divisions, the schedule of balances is 
 naturally divided similarly into three parts, each of which is to be proven independently to the 
 respective controlling accounts in the general ledger. 
 
 The unexpended balance of a eontraet at the beginning of the waaaXk for whidi flie 
 itelwdiiV^ is prepared fa hudiealed In tto ftnt money eoiiaai. Wldle these balaaoea are taken 
 fkmn fte r m ii ae tivo ledger aeeoonts, eaeii of tiiem should ho dieeked to the eksii^ hdanee of 
 tht Mmw a ee oont on tlie schedule of balances of the preceding month. 
 
 The amount of contracts registered during the month is entered in the second column as 
 credits, and the mformation is obtained from the "Amount of Contract" column of the con- 
 tract ledger. 
 
 Contract vouchers charged during the month are obtained from the "Amount" column, 
 mflc i the heading "Voudiers" of tiw ooitraet ledger. 
 
 The "Unexpeiided Bttaaee of Ckmtraet at End of Ifanth'* is the halanoe obtained hy 
 mibknt6ag tiie amocmt of the "GoiKtraet Touchers Charged during the month and other 
 ddMte" column from the sum of the two credit columns to the left, viz.: the unexpended bal- 
 ance at the beginning of month and contracts executed, etc., during the month. By totaling 
 all the columns of this schedule the grand total of unexpended balances of contract at the end 
 of the month is proved in the same way as explained above for the unexpended balances in 
 individual contracts. 
 
 a. Mmtmst 0mm MMam Omm BuxBtmn (Fobm 27) 
 
 Wa aeh o dn le of hahnocB and totda ia prepared from the ebdmanta' ledgor. As the elaim- 
 ants' ledger la cKvided into tte ftree fimd drrisioiia, the schedule of balances is naturally di- 
 vided fiomilaziy into Ihree parts, each of whieh is proven mdepeBdently to the reqieetrre oon- 
 
 twiling accounts thereof in the general ledger. "W * 
 
 The folio page of the ledger, the appropriation item number charged, and the nature of 
 the fund, i. e., whether general, loan, or special and trust, is indicated in the respective 
 columns to the left of the schedule. In the next four columns are shown respectively ' * Order 
 No.," "Date Order IsBiied," Goods Defivered," and "Indicate Whether Partial (?) or 
 
 Oemplete (C) DdiveEy." 
 
 no asBM of the dbimant is inchested in the oolomn headed "Tendor." The balance 
 of "unvoucheied orders at beginning of the month" for which the schedule is prepared is 
 csterad in the ant mUmm mdor that title. This balanee is the diilsrenee between the "Open 
 
 Market Orders Issued" column and the total of the vouchers drawn on open market orders, 
 as indicated in the column under "Vouchers," plus or minus any adjustments. The same bal- 
 ance may be obtained by deducting from the total of orders issued the total of orders liquidated. 
 
 In the column headed "Open Market Orders Begistered During Month and Other Crests" 
 is entered fnr eaidi daimanfii aeeomil total amount of ordem iasoed to him dnrmg tte 
 moifliimder ienew, is in^eated in flie^pen market orders issued column and of any voucher 
 adjortments noted for the mentii fai tiie eoliimii "Add" imder tiw eaption "Adinstments" of 
 the claimants' ledger. 
 
 In the column headed "Open Market Order Vouchers Charged During Month and Other 
 Debits" is noted the total amount for the month of the "Vouchers" column and of the 
 "Deduct" column in each claimant's ledger account. The credit balance in each claimant's 
 account of "Unvouchered Orders at End of Month, "eaUed for in tiie last column of tiiesdied- 
 ule, m the difference between tiw sum of the first two eredit ooinmns of the sdiednle, and 
 the amount entoed in tiie delnt oolnmn for vondten eharged during the month. The grand 
 total balanee of unvonehered orders at the end of the month of all claimants' accounts is 
 determined in the same way tta individual balanees aftor the schedule has been completed 
 and all its eolumns totaled. 
 
 4. Monthly Stores Statement (Form 28) 
 
 This is a schedule of balances and totals taken from the stores ledger by money values 
 rather than quantities, and it ahonld be checked in total to the controlling account "stores" in 
 
 the general ledger. 
 
 The folio number of the stores ledger page of each article scheduled is noted in the column 
 "Folio." Under "Code Letter No." is entered the code symbol of eaeh artide of stores if 
 such elaadfieation has been established, and m the next eolnmn under "Title of Stores Ledger" 
 is noted the name of the article. 
 
 Itt tlie first three debit columns there are noted respectively for each article of stores 
 the balanee on hand at the beginning of the month for which the statement is being prepared, 
 the total reedved during the maath» and stores returned (if any) to the storehouse during the 
 month. 
 
 In the "Stores Issued During the Month" column is noted for each article the total of 
 that article issued from the storehouse during the month. 
 
 The debit balanee of "Stores on Hand at End of Montli" eolnmn is tiie diffwenee between 
 the sum of the entries in tiie ftoA tiizee debit edumns and the amount in the "Slons Imaed 
 During the Month— Credits" eolumn of the schedule. 
 
 The last column of the schedule with the title "Stores on Hand at End of Same Month 
 Last Year— Debit Balance" is filled in from the report of the same month of the previous 
 year. This column is for comparative purposes to note the fluctuation of articles held in store- 
 house. 
 
 The schedule should be totaled when completed, and the grand total balances on hand at 
 the end of the month of a stores ledger should be proved in the same way that the balanee on 
 liand.at end of month is determined for eaeh artide. 
 
 5. MoMtBLT SrAmcBMT OP Wii'iniiin Imsaum (Fork S9) 
 
 This schedule of balanees and totals is prepared from the expense ledger, and it should 
 be dieeied in total to the eontroiling aoeount "eiqpenae" ia tiie gennal ledger. 
 
 Jn tiie eolumn "Folio" Is noted the folio page of eadi account in the expense ledger. 
 In the eolumn "Code Letter or No." is entered the code symbol of the expense account in 
 accordance with the classification of expenses established for a department or bureau. The titie 
 of eaeh ezpease aeeount is indi c a t ed iu the oohimn so headed. 
 
In the column headed "Total Expenses for the Month" is entered the total amount of 
 expense items charged to each account in the expense ledger for the month for which the 
 stetHMBk k prepared, less any abateme n ts or adjustments (credits), and on the same line in 
 tta next eoinm, uador Oe tifle of "Total Bxpenaea for the Same Ifontk LmI Year," is 
 noted amnlarlj the total amount ci eaqienae itons ebarged in the aaiM ezpenae MeooBt for 
 the same period last year. If the expense classifieatian tlua jear is diffemmt from thai el laet 
 year, or the information relating to last year's expense accounts cannot readily be compaied 
 with the expense classification of the current montli and year, then the column "Total Expenses 
 for the Same Month Last Year" will be left blank until an accurate comparison of expenses 
 hy months and years can be scheduled. The same is true of the last two columns on the 
 •dw^ l ft- A department whieh ean make a eomparison of the eorrent year's classification of 
 ezpenaeo with tiwt of laat ymr IDIb in the infermatioii eaUed for in thsse two eolomns, other- 
 wise the columns in question remain blank for the ewrmt year. 
 
 If the month for which the schedule is being prepared is, say, the month of June, 19..., 
 then "six" is written in on the blank line of the title heading of the third colunm, mak- 
 ing it read "Total Expenses for the Six Months Ending June 30, 19. ..," and below opposite 
 each expense account is entered the total amount of expense items charged therein, less any 
 abatOMBts or adjostm^ts (credits), during the six months ended with June 30, 19 
 
 Im the laet ednmn cm the aehednle ^ total expense items charged to each expense ac- 
 eonrt for tiie six meiitia ended Jmie 90, 19. . is noted as a basis tw a eompariem of aqpmm 
 a cc oMits eorering the same period in 1i» prene» year. 
 
 8. liomsLT WoBK IN PfeoonsB Statbment (Fobm 30) 
 
 This schedule of balances and totals is prepared from the work in progress ledger, 
 and it should be checked in total to the controlling account "work in progress" in the gen- 
 eral ledger. Golomns are provided for "Folio" and "Code Numbers" of each job in progress. 
 In the eoiamns headed "Name of Job" should be listed the various jobs or titles of the ac- 
 eonnts, and in tiie eohunn "Balanee at Beginning of the Mbntli" the balaneea of the various 
 jobs at beginning of month. The total expenditures for Hbo month for work in piogresa (woA 
 done), together with any other debits, is placed in the next e(damn. The following eolnnm 
 provides for "Work in Progress Distributed" to property or eiq>enae during the month, or 
 any other credits. The final column is the "Balance at the End of the Month" and rep- 
 resents the work in progress which has not yet been completed and distributed. This column 
 should be checked by adding the expenditures to the balance at the beginning and deducting 
 tiie wmic in progrem distributed. 
 
 T. MoMTHLT Statement op Permanent Properties and Equipment (Fobm 31) 
 
 This schedule of balances and totals is prepared from the property ledger, and it should 
 be checked in total to the controlling account "land, structures, other improvements and equip- 
 ment" in the general ledger. The column headed "Folio" is for the page of each account in 
 the property ledger. "Code Letter or Nmnber" refers to the code symbol and number of the 
 prapoty aeeeont, aeeording to tiie properij daarifieation. The title of the property account 
 ia entered in the eohmm provided for tta* pnrpeae. This property balaneea at ^ beginning 
 of the month (cost value) are entered in the next column. The next etAama is for the "Ae- 
 quisitions of Property and Other Debits During the Month." Then folkms a eofamn for 
 "Property Disposed of During the Month and Other Credits." The fourth amount column shows 
 the "Balance at End of Month (Cost Value)." The figures in this column should be checked 
 by adding the property additions to the balance at the beginning of the month and deducting the 
 dispositions or other credits. 
 
 vmcMFTtas aud ueb or mmfBLT iepobib fiOli paf uM» lil 
 
 The final column of the form provides for showing the "Balance (Cost Value) at the 
 End of the Same Month Last Year. " The purpose of this column is to enable the executive to 
 compare the status of the property balances this year with that of last year, and to have in 
 mind the net increase or decrease in the eity's investment in permanent properties and equip- 
 raent in detail as to various kinds of properties and their several functional uses. A direct 
 rdbktion ia wifm ^Mwo*! by the experienced administrator between the property investment 
 and the results produced or work performed. The statements of condition of and changes in 
 the property accounts, expenses and work performed, are the most essential guides in deter- 
 mining whether or not adequate results are being obtained. 
 
 8. MbNTHLT Bnnmi worn Bvadb Brkraatm (Fque 32), amd 
 
 9. MoMTHLT DiPBBCiAnaN ScAfaHXNT (Form 33) 
 
 These eftb^iff of balances and totals ure prepared from the reserve for repairs and de- 
 preciation ledger, and should be checked in totals to the controlling accounts "reserve for 
 repairs" and "reserve for depreciation" in the general ledger. As in the other schedules of bal- 
 ances columns are provided for "Folio" and "Code Number." Then follow columns for "Title 
 of Property Class," "Cost Valuation of Property in the Class" and "Balances of Reserve at 
 Beginning of Month." 
 
 In the monthly statra^nt of reserve for repairs (Form 32), the tlurd money column is for 
 "Monthly Addition to Beaerve for Bepairs," whidi is a credit o(dumn. "Expenditures for Be- 
 paira," debits, aie ahown in the next column, and the final colunm is for "Balance of Reserve 
 for Repairs at End of Month." In the monthly statement of reserve for depreciation (Form 
 33), the third money column is for "Monthly Depreciation," which is a credit column. "Ex- 
 penditures for Replacements" are next shown as debits, and the final column is for "Balance 
 of Reserve for Depreciation at End of Month.** 
 
 Both of these final columns should be checked by adding the credit columns to tiie bal- 
 ances at the beginning of the month and deducting the del^ to get tiie balance at the end of 
 tiie month. 
 
 10. Monthly Bsvxnue Staiuiint (Fomc 34) 
 
 This schedule of balances and totals is prepared from the revenue ledger, and should be 
 checked in total to the controlling account "revenue" in the general ledger. This schedule 
 has columns for "Folio" and "Code Number" as in the other schedules. The "Source of Reve- 
 nue" (or title of accounts) is then given. The next columns provide for "Balance at the Begin- 
 ning of the Month," "Revenue Accrual for the Month" (credits) and ''Abatement of Eeve- 
 nue" and "Otiier Debits." The final column shows the "Balance at End of Month," and it 
 should be ehedBsd by adding the revenue aeeruala for the month to the balance at the be- 
 ginning and dedsetiag abatements of revenue. 
 
 11. Monthly Statement op Cash Transactions (Form 35) 
 
 This schedule of balances and totals is prepared from the cash ledger and should be checked 
 in total to the controlling account "cash" in the general ledger. 
 
 The column headed "Folio" is for the page of each account in the cash ledger. "Title 
 of account" refers to the name of the particular account or accounts according to ^ classifi- 
 cation in the cash ledger. 
 
 In tiie third column is shown tiie reedpts of tiie mon^ for whidi the report la pfepared. 
 Next is shown the similar receipts for the same month of the previous year for comparative pur- 
 poaea. The fifth column provides for the total receipts this year to date, and the sixth column 
 the receipts in the same period of the previous year. In the final column is shown the amounts 
 disbursed to other ofScm duripg the montih. 
 
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 CHAPITER XI 
 
 D£8GBIPTI0N AND USE OF SUMBIAB7 REPORTS FROM QENERAL LEDGER 
 
 The summary reporte (balance sheets) illustrated in this chapter, that the general ledger 
 
 of a department or bureau makes available, have to do with financial condition, operating re- 
 sults and condition of funds. These reports show the financial condition of the general account, 
 the capital account and the special and trust account, and the operating results of the general 
 account. In addition, they show the condition of the general fund, loan funds and special 
 and trust fonds that have been appropriated to a department or bnxean. 
 
 BALANCE SHEETS AND OPERATION ACCOUNTS 
 
 The balance sheets of the general account, capital account and i|>edal and trust aeeoimts 
 show in annunary form the proprietary relations of a department or bnreaa, the aawts im its 
 eare, the liabilities that it is eraating as a result of its aetivities, the resenres it has set up, 
 the deforred debit and deferred credit balances incident to accruing of revenue and OEpense, 
 and the net investment of the city intrusted to its custody or, in other words, the ezeeas of 
 assets and deferred debits over liabilities, reserves and deferred credits. 
 
 The balance sheets of the general fund, loan funds and special and trust funds show the 
 appropriations of city councils to the department or bureau and the unencumbered balance, 
 contract reserves and open market order reserves. 
 
 The four-column urrangemcait of liie amnmary reports provides for altering in the ifinrt 
 column llie balance of ea^ aeeonnt at the dose of the previous mmllL Tliese balawies dMiold 
 be taken from the general ledger accounts, but should be checked to the balances in the fourth 
 column of the summary reports for the preceding month. In preparing the debit side of the 
 summary statements, there is entered in the second column the sum of the increases (debits) 
 for the month in each account. In the third column is entered the sum of the decreases 
 (credits) in each account. In the fourth column is entered from the trial balance the balance 
 of each account at closing. The accuracy of the work should be cfaeded 1^ adding the first 
 and second eolnmns and deducting ^ amoimt in the third ecdnnm, and ^ imlt tinn oli> 
 tained should prove to the balanee in the fourHi eohmm. Adjostment entries in any ae- 
 count should be eliminated on both sides of the account in stating !3m inereases and decreases^ 
 so that the respective amount of increase and decrease stated majr represent the true Tolnme 
 of transactions affecting the account for the month. 
 
 The same procedure obtains in preparing the credit side of the summary statements, the 
 only difference being that with the accounts that normally have credit balances the increases are 
 credits, and the decreases debits. 
 
 The summary operation account of the general account shows the totals of revenues ao- 
 exwA and eoqpenses menrred, and the assess of the one oweat tiie other. The analjm of the 
 "investment of the city— general account" shows the dunges in tiut aeaesmt liiat htiwt tafcrn 
 place during the period oovered by the statement 
 
 TRIAL BALANCES 
 
 The monthly trial balances from the general ledger are kept in a monthly trial balanee 
 book. The ordinary ruling of a trial balance book, with columns for folio and title of account 
 
 and debit and credit columns for each month, meets every requirement. It should contain a 
 suflBcient number of short sheets for a year's trial balances in order to avoid rewriting the titles 
 of accounts of tener than once a year. In addition to the trial balance at the close of each month, 
 
IM 
 
 aftar an jonmal entries for the month have been entered and posted, a trial balance should be 
 taken oflf as of the beginning of the year, January 1, after opening monthly journal entries have 
 been posted and before the posting of any monthly journal entries for transactions for the month 
 of January. A trial balance should also be taken after all closing journal entries have been 
 posted at the close of the year. This makes fourteen trial balances for the year. 
 
 A tiial IwlwinB li tata fnm tte gcDsral ledger by footing fha dcMta and the er«^ of 
 Mdl mmwbI» dadMttv fho aMaUcr fntt tti la^BB^F and cBintaiif Okt }n Mwiif ttos aklHiMd 
 M Aa teial MbM lbni» Ia Ite ddil eidnw U tiM am ol ti^ 
 
 Cbmbb m AoomuOT op «bb Mohxhlt Tbeal Balahcb or ibb Gknxbal Ldcbi 
 
 1. IVImi Um iNdaaeea of all aeo oont a la fkt foicnl ladgor ka;?a baoa entoed in flw trial 
 lialaM^ii aaa ttat tta anm of the debits equals tiie sum of the ereditL 
 
 t. Sea tiyit the anm of tiie diinta eqnala the sum of the credits for the general acoount, 
 capital a ea winl, ^pedal and tmat aeeoi^ ffenena fnnd, kaii funds and special and tmat 
 fmds. 
 
 3. See that the totals of each of the monthly statements (schedules of balances and 
 totals), described in Chapter X a^ree with the balances of their respective controlling ac- 
 counts in the general ledger. 
 
 4. See that the balance of account "advances to capital account — general account," and 
 balance of account "advances from general account — capital account" equal one another, one 
 being a debit balance and the other a credit balance. Apply the same eheek to any other ad- 
 Taneea between aeeemrtai 
 
 5. Cheek tiw halaneea of the aeeoants "Toaehen aent to dty eentroUer— general ae- 
 eamil" and "lifoieea aort to dspavtment ef aap pli ea gen e ra l aeeoont" with the rednetum in 
 ti^ "M^et aDowaneo-^goieral fond" for the month. Apply the same test to the similar 
 aeeoonts of the capital aeaannt and kan laad% and ol tiki ^eeial and trust aeeoonta and 
 special and trust funds. 
 
 It is from the trial balance of the general ledger that the summary monthly reports are 
 prepared showing financial condition, operating results and condition of funds. The trial bal- 
 ance at the beginning of the year after opening joomal entries haye beat posted furnishes 
 ^ halinfimi of aeeooiMs for preparing balanee dweti as of Janoaiy 1 for eompariaon with 
 IdhoM liiita nd eperatisn aeeooHs as of later dates daring the year. The trial balanee at 
 tta flUaa ef fta year after all dosnv joomal entriea have been posted fumishea the halaneea 
 of MuaMta fat the halanrw Jwnta and a p ea at iamaiaaaalaaaof tha alioae of tha yiar* 
 
 FORMS FOB fflnOfARY REPORTS 
 
 There follow the forms for the summary eonsolidated balance sheet (Exhibit **A"), the 
 general account balance sheet, operation accounts and investment of the city account (Ex- 
 hibit "B"), the capital account balance sheet (Exhibit "C"), the special and trust account 
 balance sheet (Exhibit "D") and the general, loan and special and trust funds balance sheets 
 (Exhibit "E"). 
 
 CITY OF PHILADELPHIA 
 DVAKTHHNT Ot.... BOWtUXJ 01 
 
 SUIOUBT OOmOUDATBD BMJkV€B nOBR 
 
 Sbowiho Assets, Liabiutibs, Nbt iNvsenaear «r the Citt, Afvmwsiatiohs, BssnrsB ahd Fuhbs 
 
 AS or 
 
 nKKmBTAar Aooooaia 
 
 
 General 
 Account 
 See 
 Exhibit "B" 
 
 Capital 
 Account 
 See 
 Ezbibit "O" 
 
 Special 
 andTnnt 
 
 Accoonti 
 
 Exhibit "D^ 
 
 ASSETS AND DEFEBBED DEBITS 
 
 Cash and cash items 
 
 Amounts due to city— accounts receiyable 
 
 Land, structures, other improvements and^ equipment- 
 Securities and other personal properties in trust 
 
 Doe from other aeeoimts 
 
 
 — 
 
 
 — 
 — 
 
 — 
 — 
 
 
 
 
 
 
 Total assets ana aeterrea aeoits ~ 
 
 
 
 
 
 jMA'^.vmn, RESERVES AND DEmSBD iWBBtTS 
 
 Due to other accounts 
 
 Other liabilities 
 
 Reserves *- — 
 
 Deferred credits 
 
 1 1 
 
 ■ - - 
 
 — 
 
 - - 
 
 — 
 
 — 
 
 Total liabilities, reserves and deierxed eiidltB 
 Net investanent of the city -w— 
 
 
 
 
 
 Totals (as above) 
 
 
 
 
 
 — 
 
 BALAHon or AFTBC^Bu.iiain JOD warn 
 
 
 General Fund 
 
 See 
 Exhibit "£" 
 
 Loan Funds 
 
 See 
 Ezbibit "£** 
 
 Special and 
 Trust Funds 
 
 See 
 Ezhiblt"B 
 
 Unexpended balances of budget allowanc^t — total 
 
 
 
 
 
 Unexpended balanee of appropriations—safety. — 
 
 
 
 
 
 Unencumbered balance of appropriations — 
 
 Besearve for contacts — safety — — 
 
 Reserve for open market orders — safety 
 
 
 
 
 
 Unexpended balanee of appropriations— supplies- 
 
 
 
 
 
 Unencumbered balance of appropriations — 
 
 supplies - 
 
 Beaerve for eontraeta-Hnqipliea ^ 
 
 Beaene for opm mmxkot oi4n»~fiq»pliea 
 
 
 
 1 1 
 
 
 VOBX 86— SZHIBIT «A 
 
 165 
 
CITY or 
 BALANCE 
 
 
 Balance, 
 
 Increases 
 (Debita) 
 
 Decreases 
 (Ondite) 
 
 Balioet. 
 
 1 U 
 
 mlI. 
 
 Aeconnta receivablA 
 
 
 
 
 
 Stores (as per Schedule No ) 
 
 
 Work in progress (as per Schedule No ).„ 
 
 Crop of ig 
 
 
 Manufactured goods ___ ^ 
 
 
 *Ad?ances to capital account 
 
 tBemuMt aeeroed, not due ^ _ . 
 
 UteMmwd cxpimM 
 
 
 
 Total Mwli ~~ „. . . . „ 
 
 
 
 
 
 
 OPERATION 
 
 Expenses incurred fas per SchAAilA Wa. . ) . 
 Excess of revftnoM nmi> nxpAnnfiff 
 
 
 
 
 
 9MI „ . „ .. 
 
 
 
 
 
 
 nrvEsmoEifT 
 
 Kmn of espemM oier m m mm (as above). 
 
 Balance at , ld_ (see general aeeomit 
 
 balance sheet above) -^..^^w^..^---.....^.....^..^...^^ 
 
 Total debits 
 
 reference to Mlwdaln upon fhte «MWt mrti to aehednles of baluwM ud totals of detail ledgers, the 
 this IS the schedule of invoices and payrolls payable, the schedule for which is prepared from tiM 
 of an accountiiig period these aocounta will be doaed and not mmtmt in iM atatemut. 
 fWIB Ml appear iB «^ of IkB 
 
 VOBX 87- 
 
 156 
 
 PHILADELPHIA 
 
 ACCOUNT 
 
 SHEET 
 
 BxAnmOT AS or 19..., ams 
 
 19..., WITH InCBBASKS AMD DBCBBAMS. 
 
 
 Balance, 
 
 
 
 
 ftf AlHf ifTfWt AMD BIBBSVXS 
 
 
 iMHMii 
 
 (Onflti) 
 
 Deereasei 
 
 (Debits) 
 
 
 
 19 
 
 19. 
 
 Invoices and payrolls payable — ^safety (Schedule No. 
 
 
 
 
 
 Invoices payable— supplies (as per Schedule Ko. ^) 
 
 
 
 
 
 'Invoices sent to department of supplisa. ■■ . 
 
 
 
 
 
 •Vouchers sent to city controller ^ 
 
 
 
 
 
 Reserve for repairs (as per Schedule Ko. ...) 
 
 
 
 
 
 'Advances from capital accoval^ - 
 
 
 
 
 
 fExpenses accrued, not due * 
 
 
 
 
 
 -[Unaccrued revenues — ~. 
 
 
 
 
 
 Investment of tiie elty. - ~ 
 
 
 
 
 
 Total liabilities, reserves and investment of the 
 
 
 
 
 
 
 
 
 
 
 AOGomnB 
 
 Bevennes aecmed (as per Sdiedole No. ~~) 
 
 
 
 
 
 Excess of expenses over revenues 
 
 
 
 
 
 Total « 
 
 
 
 
 
 ov THE cm 
 
 Balanee at , W (see general aeeovnt 
 
 
 
 
 
 balance sheet above) . 
 
 
 
 
 
 Credits : 
 
 
 
 
 
 £xcess of revenues over expenses (as above) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total credits ...^ 
 
 
 
 
 
 totals of wUdi ahovld proTS to tbair reapeetiYtt controlling accounts la the general ledger. Tha onfy amptioa la 
 itMM (wmMMfeared iatvrfeea) «b fM Jiglatat iacnlam aad pafvoilB. 
 
 EXHIBIT 
 
 157 
 
. " - - . r :£ 
 
 i 
 
 cm 09 
 OAPITAL 
 
 BALANCE 
 Pebmanbnt Funds, Pbofebties 
 
 ! 
 
 
 Batenee, 
 
 
 
 Balance. 
 
 Ml... 
 
 
 
 
 
 
 WvA IB profnn (as per Schedule No ) 
 
 Land, structures, other improvements and equipment 
 im per Meinto Ho^) 
 
 *AdnuMM to ffeneral account . 
 
 
 IPatoliMwfi , 
 
 
 
 
 
 i—The referebces to schedules upon this exhibit are to schedules of balances and totals of detaO ledgers, the 
 this ia the schedule of invoices and payrolls payable, the schedule for which is prepared froml^ open 
 •At tte cat of an accounting period these accounts will be closed and not appear in thd statement. 
 
 88— 
 
 158 
 
 PHnUUWLFHIA 
 
 SmmUKNT AS OF. , 
 
 .19. 
 
 AND. 
 
 SHEET 
 
 AND IMPBOTUCENTS 
 
 LUBiLfins AMD nonnm 
 
 Balance, 
 
 InereasM 
 
 (CrediU) 
 
 Seeraasas 
 
 (Debits) 
 
 Balance, 
 
 It 
 
 MlT" 
 
 Invoices and payrolls payable — safety (as per Schedule 
 
 
 
 
 
 Invoices payable — supplies (as per Schedule No ).... 
 
 •Advances from general account 
 
 Reserve for depreciation (as per Sch. No. — ) 
 
 Investment of the city 
 
 
 Total liabilities, reserves and investment of 
 the eity 
 
 
 
 
 
 
 
 totals of wUch dtonkl prore to tbeir reqpectiTe eoateolling accounts ia the genoral ledger. Tbe only exeeptioa to 
 ( aa ar o a d wred iavi^eea) oa tlM( itfiitor oi ia t oi oa a aad payralb. 
 
 EXHIBIT 
 
 159 
 
DmBTMSNT or 
 Bumu or...... 
 
 onror 
 SPBGIAL AND 
 
 BALANCE 
 
 
 Bslanee, 
 
 Increases 
 (Debit!) 
 
 Decreases 
 (Oiedits) 
 
 BaJaaM. 
 
 19 
 
 
 GMh and eadi itenuL. 
 
 Accounts receivable 
 
 
 
 
 
 Securities and other personal properties in tnut (as 
 per Schedule No ) _ 
 
 
 Land, structures, other improvements and equipment 
 In iriMt (ag per Sdiednle Ho ) 
 
 'Aivances to other arnnnnhi 
 
 
 
 
 
 
 •M the «ad of M 
 
 win to e lo ae d mad not mgipAr in fto •totanent. 
 
 PHILADELPHIA 
 
 TRUST ACCOUNTS 
 
 SHEET 
 
 Statement as or If..., Am 
 
 19..., WITH InOKASai AMD Dmsbaoeb. 
 
 
 Bslanee. 
 
 »._. 
 
 Increases 
 (Cndits) 
 
 Decreases 
 (Debita) 
 
 
 Invoinfis payable — ,r, ... 
 
 
 
 
 
 DepoAits * 
 
 
 
 
 
 Beserves for funds held for q^eeille porpoiei 
 
 
 
 
 
 Beierfe lor tnut beiiefieiariet_ » 
 
 
 
 
 
 'Advances from other acconnts s 
 
 
 
 
 
 Total liabilities and reserves 
 
 
 
 
 
 totals of wliicli should prove to their reqpe^re eontrollln^ accounts of the general ledger. 
 
 m «»*» 
 
 161 
 
CITY OF 
 
 OOMPAEATIVB FUMP 
 
 cwnnAL 
 
 DEBIT BALANCES 
 
 
 
 w3B 
 
 
 Boiffet ftllowance-HHifety 
 
 Budget allowance — supplies -w. 
 
 
 
 
 
 Total dabiii— general Imid 
 
 
 
 
 
 LOAN 
 
 Budget allowMiee— miety 
 
 Budget allowance— suppliei ~ — 
 
 
 
 
 
 Total debiti— loan funds 
 
 
 
 
 
 SPECIAL AND 
 
 Ba^et allinnuiee ^. 
 
 Total debits— special and trust funds. 
 
 HQTE:— TIms re««t«nees to sehedules upon fliis eiMUA are to adediiles ai bakmcM of detail ledgers, the 
 
 162 
 
 PHILADKLPHIA 
 
 BAULNCfi SHEET 
 FDHD 
 
 Statekent Showing the Pbovisions Made for Financing 
 
 THB FUTUBB NeEOS OF THE BUBEAU (OB DkPABTUENT) OF 
 
 ToeBTHim wxra rmt CoifMnoir or 
 
 Funds AH* AmonHASWira* AS of 19. . 
 
 and .«...19..., with ihcbeasss aho 
 
 Decbeases. 
 
 OBEDIT BALANCES 
 
 Bataan, 
 
 
 
 Bslum. 
 
 
 19 
 
 Unexpended balanee of appropiistionv-HMfe^ 
 
 
 
 
 
 Unencumbered balance of appropriations — safety 
 
 Reserve for contracts — safety (Schedule No ) 
 
 Reserve for open market orders — safety (Sch. No. ) 
 
 
 
 
 
 Unexpended balanee of appropriations-Hnipplies„ ._ 
 
 
 
 
 
 
 
 
 Unencumbered balance of appropriations — supplies 
 
 Reserve for contracts — supplies (Schedule No. ) ... 
 
 Reserve for open market orders — supplies (Sch. No. ) 
 
 
 
 
 
 Total credits — ^general fund 
 
 
 
 
 
 FUNDS 
 
 Unexpended balance of appropriations-Hiafety. '. !..| — 
 
 
 
 
 Unencumbered balance of appropriations — safety 
 
 Reserve for contracts — safety (Schedule No ) 
 
 Reserve for open market orders — safety (Sch. No ) 
 
 
 
 
 
 Unexpended balance of appropriations — ^supplies 
 
 
 
 
 
 Unencumbered balanee of appropriations — supplies 
 
 (as per Schedule No ) ...s 
 
 Reserve for eoatraets— supplies (Schedule No ) 
 
 Reserve for open market orders— suppliei (Sch.No ) 
 
 i 
 
 
 
 
 Total credits— loan funds . . 
 
 
 
 
 
 TBDST JfUNUB 
 
 Unencumbered balance of appropriations (as per 
 
 Schedule No ) " „ 
 
 Reserve for contracts (as per Schedule No ) 
 
 Reserve for open market orders (as per Schedule 
 
 
 
 
 
 Total credits — special and trust funds. 
 
 
 
 
 
 totals of wbldl should prove to their respective controlling accounts of the general ledger. 
 
 168 
 
CHAI^XER XII 
 
 A MUNICIPAL FINANCIAL PROGRAM— BUDGET-MAKING 
 MUNICIPAL FINANCIAL PBOGBAM 
 
 Tmm laliMifil^ of the execntive officers of the dty to nin Mid apmd mamj for ■ wl t iip fii 
 
 purposes is granted by city councils, and is embodied in apioapriation acts or ordinances and 
 in general statutes and ordinaiiees with reference to the ttmaoig of pvblie mmef and the Mt 
 
 or application of the same. 
 
 The aggregate of the authorizations thus granted or made available in a specified year con- 
 ititDtei the nmnieiiMl financial program for that year. 
 
 MUNICIPAL BUDGET 
 
 A mnnicipal budget is a plan for financing a mnnicipafi^ daring a definite period, wtMi it 
 prepared and submitted by a responsible executive to a rep r e e en tative legklatiTe ho9f niKwe 
 approval and authorization are necessary before the plan may be executed. 
 
 To be of greatest administrative assistance a municipal budget should be a final and com- 
 plete statement of the character described, and at the same time furnish the data from which the 
 efti— irifl be imMed to enawiee inldligent judgment eonceming past and proposed expendi- 
 Uum wmi Hbm ■iiieili wplnywi or feeonMndedforflnaBeingtiMBi. 
 
 PSEPABATION OF ANNUAL SSTIMATSS 
 
 The expense le^^per, tiie property ledger and the stores le^^pff sre ditwlgnrd to admit of ready 
 transfer of the required expenditure data to the budget sheets. 
 
 The primary classification of expenditures a i affected or changed by the secondary classifica- 
 tions (as heretofore explained in Chapter IV) is to be used in stating expenditures in the budget 
 for comparison with appropriations and estimated requirements for the new year. By stating 
 i i pMi d i ln na in the tenM of Oe aoeoanta to whieh th^ are finaUy distributed, the expenditure 
 otrtMMnt ii reeoaeiied —neoriponable with the tzpenae, stores, property and other aeeoonts 
 to which cqpoMBtnres are chassed. Tkm, howerer, am dnHBli la tM aeeoosti itM afiw 
 IktMi transactions other than expenditures, and for this reason the total of aU the transactions in 
 expense, stores, property and other accounts into which expenditnres enter will not equal the 
 total expenditures of any period. In order to show the relation, respectively, of the totals of ex- 
 pense, stores and property appearing in the expenditures statement to the totals of these accounts 
 1» the same period, it is necessary to prepare a reconciliation statement, which sets forth the 
 total cof^enditBra akd fhs toltl of OMh hind of oOer tnmiaetions that enter each of these ac- 
 eonsta (see (C^ugUae IV). 
 
 The appropristMn columns of the hodfet foms are amnged to wbaw tiio amoonti w^bm^ 
 ized annually by city councils to meet the reQoireBMntB of a department or bureau daring the 
 year. Deficiency appropriations to pay bills of a prior year should not be included along with 
 annual and other appropriations for the year in which granted, but should be Wl^ d ^ ^^th 
 propriations of the year in which the bills were contracted. 
 
 Expenditures are distributed in the year in which they are incurred, and if the liabilities 
 are fifoidated m a aiboeqiMnt year, thej are omitted from that year's expenditures as with ap- 
 pnptiationa abote. 
 
 Annual and other appropriations, non-nmging Tialanees^ etc., should be yerified hj compari- 
 son with the city controlleK'a anml Mpwi or ^ saMidfttl ftti dipaitMirt h rffl it aaltatf up 
 
 the final budget forms. 
 
 The estimated current requirements for a year approximate the estimated current expendi- 
 tures of that year, but the estimated requirements for permanent improvements frequently in> 
 
 lil 
 
 elude items that ndH not be spent until subsequent years, and as a result estimated require- 
 ments for permanent improvements and appropriations of loan funds differ very considerably 
 from expenditures of loan funds in most years. 
 
 DESCRIPTION AND USE OF BUDGET FORMS 
 
 Nine forms have been provided for prq[>aring the departmental estimates of cxpenditinMB 
 
 for the budget as follows : 
 
 1. Recapitulations — General and Loan Funds. 
 
 2. Direct Expense and Miscellaneous. 
 
 3. Repairs and Net Stores Balances. 
 
 4. Replacements and Property Acquisitions. 
 
 5. Salary Siq>porting Schedule. 
 
 6. Department of Supplies — ^Recapitulation, General and Loan Fonda. 
 
 7. Department of Supplies — ^Direct Cost of Service and Net Stores. 
 
 8. Department of Supplies— Repairs, Beplacements and Property AAgii^m^;^ 
 
 9. Special and Trust Funds. 
 
 The transactions of many of the departments are such that they will not use all of these 
 forms. The purpose of the several forms is to set forth for ready comparison through the classi- 
 fications upon them (1) expenditures of the last completed year; (2) appropriations of the cur- 
 rent year; (3) actual and estimated expenditures of the current year, and (4) estimated require- 
 ments for the new year ; by (1) organization unit, (2) function or activity, (3) character of ex- 
 penditure, (4) object of ttqwaditure, and (5) funds. Two of the nine forma ai« lor recapituk- 
 tion purpoaei. 
 
 Form No. 1 is for the recapitulations of the department's direct expenditures in the follow- 
 ing arrangement : 
 
 (a) By object of expenditure, 
 
 (b) By character of expenditure, and 
 (e) Bf finwIieB. 
 
 Form No. 2 is for direct expense and miscellaneous expenditures. Direct expense in- 
 cludes expenditures for administration, operation, fixed charges (including interest and State 
 tax on the funded debt) and other expense. Miscellaneous expenditures includes all expendi- 
 tures for principal of the funded debt, payments arising from the relation of agent, accounts 
 reedyaHo, eorrent liabilities, abatement of expense, abatement of revenue and all other ex- 
 penditures of a miscellaneous nature not included in any of the above. This form does not 
 include expenditnres relating to propwtj. 
 
 Form No. 3 is for direct departmental expenditures for repairs to property and net changes 
 in the stores balances. By net stcnres balances is meant tiie change of the balance of stores at the 
 end of tiie year compared with the balance of stores at the begiomng of tlie year. Stores in- 
 cludes all material and supplies carried in storehouse and postage and transportation earned in 
 qoantitieo and issued as needed. 
 
 Form No. 4 relates to direct dcpartmoital expenditures for property and includes all ex- 
 penditures for replacemente of wom^t property and the acquiation of property other than 
 for replacements. 
 
 Form No. 5 shows the details of the expenditures for personal services for the whole budget 
 and Jt contains the supporting items for salaries, wages, fees and other compensation for per- 
 
lis A mnaanif wmuKouot tmrniAm' mmwii miiiiB 
 
 Form No. 6 is for the xveq^italatioiis of ezpenditores of a department through the depart- 
 ment of supplies. 
 
 Form No. 7 includes all expenditures for direct cost of service, t. e., administration, opera- 
 tion, other expense and other expenditures not relating to property made through the depart- 
 ment of supplies. 
 
 Form No. 8 includes all expenditures for repairs and replacements of property and aeqnisi- 
 tions of property other than for replacements through the department of supplies. 
 
 Form No. 9 ia naed fas all eipenditnrei and the reeapitalationa thereof relating to q^eeial 
 and trust funds. 
 
 The forms for the annual departmental estimates are obtained about July 1st from fhe 
 (^fiee of the city controller and must be complotod and one copy in the hands of city coun- 
 cils and one copy in the hands of the city controller by the 15th of September. Three eoplos 
 of forms 1, 2, 3, 4, 5 and 9 are made and four copies of forms 6 to 8, the extra copy being for the 
 office use of the department of supplies. A separate sheet is used for each sub-division and each 
 fm e ti a n or other mit to ivludi appropiiation is madt by city com^ls. Dqwrtments m bureaus 
 l e c e i i ing appropriations ttoraoi^ the deparliMnt ef siq>plies naSn nse of forms 0, 7 and 8 for 
 ttaw aqpoiiditiires. The "sai^Iies estinate" n separately recapitulated on ^ proper f<Mrm 
 and sent to the department of supplies, which then recapitulates all of the supplies estimates 
 and makes out the budget for that department, sending the recapitulated departmental esti- 
 mates to the city controller and city councils in the regular way. 
 
 The columnar arrangement of all budget forms, except the salary schedule, is as follows : 
 
 Column 1. Character and object of expenditure. In this column under the correct heads 
 and sub-heads enter such additional character and objects of expense as are not shown on this 
 form. 
 
 Column 2. 1915 Expenditures from the General Fund. 
 Column 3. 1915 Expenditures from Loan Funds. 
 
 Column 4. Total 1915 Expenditures. This column is the sum of amounts in column 2 and 
 amounts on the same line in column 3. The expenditures as shown in columns 2, 3 and 4 are to 
 be in accordance with Schedules 18, 19 and 32 of the city eontroUer's 1915 saBBoal report, and 
 an to he proven to tibe reeoneiHatiiii stslaMnts on pages 100, 101 and 102. Th» 1915 depart- 
 ntttal expcB^fitme totab will he foond on page 101 in "Totals" eohmm. The snV-diyision 
 ef tte departmental total countersignments into General Fund and Loan Funds will be found 
 on page 102. The sub-division of the departmental expenditures into those relating to e i p e us es^ 
 property acquisitions, etc., will be found on page 100 of the same report. 
 
 Column 5. 1915 non-merging balances available from the General Fund in 1916. 
 
 Column 6. 1916 appropriationt from the General Fund as auihorued by CauncUt in the 
 mnnual appropriations for 1916. 
 
 Column 7. A dMiion a l 1916 appreprmiiene at&bsagiMiU to the pmrnge o/ the 191$ bvdi^ 
 
 including transfers. 
 
 Column 8. Total 1916 appropriations made from the General Fund. This column is the 
 sum of amounts in column 5 and amounts on the same line in columns 6 and 7. 
 Column 9. 1915 non-merging balances available from Loan Funds in 1916. 
 Column 10. 1916 appropriations made from Loan Funds, including transfers. 
 
 Column 11. Total 1916 appropriations made from Loan Funds. This column is the sum 
 of amounts in column 9 and amounts on the same line in column 10. 
 
 Column 12. Total 1916 appropriations made from both General Fund and Loan Funds. 
 This column is the sum of amounts in column 8 and amounts on the same line in column 11 
 
 4 wamatiib mtmmMt 
 
 Column 13. Actual expenditures from January 1 to but not including September 1, 1916, 
 chargeable to the General Fund. 
 
 Column 14. Actual expenditures from January 1 to but not including September 1, 1916, 
 chargeable to Loan Funds. 
 
 Column 15. Total expenditures from January 1 to but not including September 1, 1916, 
 chargeable to both General Fund and Loan Funds, including transfers. This column is the sum 
 of amounts in column 13 and amounts on the same line in column 14. 
 
 Column 16. Estimated expenditures from September 1 to and including December 31, 1916, 
 chargeable to General Fund. In this column should be shown the total amount of money that it 
 is estimated will be expended during the period between September 1 and December 31, 1916, 
 from General Fund, and inetuded amounts already appropriated to the d^arfaMBt, and aagr 
 adrenal amoonta that will be needed for fte proper essreiss of its lonetieiH. 
 
 Cdiwmn 17. Eetimeited expendituree from SepUmber 1 io and including December 31, 
 1916, eharifettltle to Loan Fund*. In this column should be shown the total amount of mon^ 
 that it is estimated will be expended during the period between September 1 and December 31, 
 1916, from Loan Funds, and included amounts already appropriated to the department, and any 
 
 additional amounts that will be needed for the proper exercise of its functions. No loan funds 
 should be included excepting the estimated amount of loan funds to be actually expended dur- 
 ing the four months' period. 
 
 Column 18. Total estimated expenditures September 1 to ami including December 31, 
 1916, from General and Loan Funds. 
 
 Column 19. Total actuM and estimated expenditures for 1916 from General Fund and 
 Loan Funds. This column is the sum of amounts in edumn 15 and amounts on the same line 
 in column 18. 
 
 Celttfiiii iO. ToMl request for 1917, covering appropriaHone from Oenoral Fwad mtd 
 Lean Fundi, 
 
 Column 21, Inereaee in 1917 requett over 1916 esBpendOuree. Tins eokuBm m the rasult 
 obtamed hy sidMraet^«Miints in etdnmn 19 from ammmti on the same line in eolnmn 
 
 Column 2S. Decreaee in 1917 requeet under 1916 eaq^endUuret, This eidumn is the result 
 obtained by snbtraetinf amooiiti in etobam 20 from araoonls on the same line hi eriamn 19* 
 
 Upon the eompletion of tiMse fwms, &e fcdlowing recapitulatioas are to be made by eadi 
 department or bureau: 
 
 (m) By objeU e/ empendihture, 
 (b) By ekmroiateir of OKpondihire, 
 (e) Bff funeiHona. 
 
 Three copies of each recapitulation are to he made out, one for city councils, one for the 
 controller, and one for the department or bureau making out the estimate. 
 
 Form 5. The salary schedule has a different ruling from that of the other budget forms 
 and consequently requires special treatment. More than one function may be placed upon each 
 page of llie salary s^edule. As mi ^ other forms the totsls and the sub-totals are earried 
 upward witli ^ grand total to fbe top of each sheet. It is very important to observe the 
 
 proper indention of the titles at the left hand side of the salary sd^dnle. The function total, 
 
 which is placed immediately under the grand total, is indented one space. The object total m 
 shown next below, indented two spaces. The list of positions then follows in regular order in- 
 dented three spaces. In listing positions of all incumbents for which no change is requested the 
 titles are indented three spaces and all new positions and those for which change is requested 
 are indented four spaces as indicated by the instructions at the head of the column. 
 
168 
 
 A 
 
 hi the group of columns under the heading, " Schedule for 1915 enter on the same line 
 witii liw tiUe of poiitiMiii or group of pomtioDB the number of memnb^ts in that class, rate of 
 Pif and tlw aMiat provided aeeofdiBg to the appiopriatiam ordinaneee. The next group of 
 mtamt 9om» under the heading "Existing SdMdnle 1916", and indndea tha infiHrmation for 
 11m enntCBt year placed opposite 1915 for comparative purposes. The amounts shown in then 
 1915 and 1916 columns will not necessarily agree with the amounts appearing on the other budget 
 forms for personal services because those forms show expenditures, while the salary tBhfdnle 
 shows the amount authorized but not always expended. 
 
 In the group of columns under the heading "Requested for 1917", the amounts required 
 atfe aalMPed opporil* tibe proper tillea. Jm Hw next four eolnmns are diown the inereases over 
 Md deeteMM ndor tibe offrwt ysMT. Tha ooIohb kiaded "BeMaxfta" k for infonBafciea re- 
 pading the changes in the salary schedule. 
 
 Upon completion of the salary schedule, the wage schedule is made out upon tihe same form 
 in similar manner. In case the appropriation for wages is in lump sum and the number of in- 
 cnmbonts not specified, no attempt should be made to estimate the number. The column for 
 number of incumbents is left blank and rate and total amount filled in in the regular way and 
 earned to tlie fanetional total. 
 
 Veea and oilier eompenaalieB for penonaE aenriees dionld be entered on separate parts of 
 wliry adiednk akeeto in tiie nme mann^ as described above for salaries. 
 
 EXPLANATION OP TERMS USED IN THE BUDGET 
 
 Departments, Bureaus, Divisions: The principal organization units of government are gen- 
 erally distinguished as Departments (example : Department of Health and Charities) ; the sub- 
 diyisions of a department, as bureaus (example: Bureau of Health) ; the sub-divisions of a bu- 
 aa di f lskas (eanple: IHvisifBt of Mecieal loqpeeftion). Further sob-divisions are ofiS- 
 
 Tha aedvitiea of a governmental organization unit are its functions. The 
 of liw taeaa of Watery im osampk, are Pomping, Filtration, IKstribntioii, eta. The 
 at OiiA depaituwnt and iRMn wM lm iomd in Copier XSV, 
 
 CkmmeUr 9f MapuMmm: OovwmMttt serviee with rdation to production or non-produe- 
 tioB,carwmtg«poB[fcorptapMf^aeqp ds it i sB%li iBtai^ The eUudfi- 
 
 isaaMosni: 
 
 A d m iimirtHe n Expeim Is the eost of direetiim and eontrol (mdnding salaries, ete.), ivhidi 
 is not directly distributable to operation, maintenance or prop a ily acquidtiona. These fiipciii sii s 
 
 only apply to departments or offices which are wholly executive or administrative in their func- 
 tions. Such offices are those of the mayor, the directors of the ezeeutiva departinantB of the 
 dty, and many of the county offices. 
 
 Operation Expense is the ordinary current expense of the city government (including 
 salaries and wages, services other than personal, materials, supplies, etc.), incident to the cost 
 of conducting the current services performed by the city. 
 
 Other Expense is the cost incurred, if any, for expenses of a miscellaneous nature that 9X6 
 not chargeable to any of the specific expense headings named above. 
 
 Debt Service is the cost for interest and dnking fund payments, for the liquidation of funded 
 
 dd)t and for state tax on city loans. 
 
 Repairs includes all expenditures for keeping structures, non-structural improvements and 
 equipment in good operating condition throughout the entire period of the estimated life of any 
 unit thereof. Expenditures for replacing minor parts that merely keep property in repair 
 
 life ttsreirf and do not lengthen its estunated life are charged to Repairs. 
 
 A MUNICIPAL UNANGIAL nOOBAM— ^OBOT'ltASim 160 
 
 Replacements includes all expenditures for replacing or renewing the whole or any im- 
 portant part of any structure, non-structural improvement or equipment and whieh extend its 
 usual life beyond the average term <^ life property of that class. 
 
 Net Changes in Stores Balances: Only the net increases or net decreaaes in stores balances 
 are to be dumn under this heading— net inweases in black figurca net docre as o s in red figurea. 
 For example, if at the beginning of 1915 a department had on hand in ^ stavdwiiae $20,000 
 
 of stores and at the dose of the same year had on hand $15,000, the decrease in i^es, viz. : 
 $5,000, resulting from the year's operations, would appear in red figures in the general fund 
 o<dumn and total column of the group coming under the head "1915 Expenditures." Similarly 
 in the appropriation columns, any appropriation or portion thereof that is intended to increase 
 the stores balance should be shown as a bla,ck figure under this caption ; whereas if it is intended 
 to realize upon a portion of the stores on hand at the beginning of the year a red figure repre- 
 aenting such realization must be diown in place of the Uaek figore. ''Storea" inchidee postage 
 and tranq[Kirtation <m hand. 
 
 Property Acquisitumt (other than replaeements) are tta aipcnditores for lands, stmetores 
 and non-straetural improvements to land and equipment (eselnding all ezponditavea for prop- 
 erlies and eqnipBMBt that asa in tiha natnia of npaiia or replaeomenta). 
 
 AccoufiiM BeeeheMe: An ezpaaditiire for the ben^ of anolte and fnr irludi reiadborsa- 
 ment can be obtained. 
 
 Cwrreni LiaibSiiHet: An «qMnditure tilat liqnidatea a current liability ineamd in a imvi- 
 ons year. 
 
 JJbtiiement of Sxpeiue: Tbxm expenditures of an expeoae nature tot w^A the dty aa a 
 result of a^ceMuents with ottten is rdanbursed ritrald be entered opponto tins heading. 
 
 AJb«^ement of Bevenue: An ezpenditore arising £rom tiia return of revenue tlul has been 
 ealleeted in errw cat for anae ofOtat eeaaon u retomahle. 
 
 Object of Expendiiure: The daanfieation of expenditorea by objeets will bs found hi tlie 
 object of ezpen^tore daanfieation j a wed by the eity eentraller and e feeti va April 1, 1914. 
 It is alao ovtiined in Chapter JV, 
 
 Funds: Sq>arate eolumna have been provided on the Tarioos ahe^ for general fimd ex- 
 penditures and appropriations and for loan fund expenditures and appropriationa. A aepa- 
 rate form (page 186) has been provided for spedal and trust fund expenditores and appvo> 
 
 priations. 
 
Bucx^ET roma no. i 
 
 TO BC TV^EWMTTCN IN TRIP- 
 LICATE AND TRANSMITTCO 
 TO CITY CONTNOLUM BY 
 
 CITY or m 
 
 DEPARTMENTAL ESTIV 
 
 RECAPITULATION 
 
 OMflBI 
 
 CEHmnCD COfUHECT. 
 
 CWCNOrTVNK I 
 
 ruNC 
 
 TOTAL 
 
 MEoimiunn m 
 
 RECAmuiATION BY 
 CMJUCTEROF EXPENOI- 
 
 CCNCfUL 
 
 ruMO 
 
 I WHO '■■■••eo «•'■ 
 
 1»ie APPROPRIATIONS 
 
 0«NH«L FUWO 
 
 TOTAL 
 I 
 
 LOAN FUNDS. 
 
 AOMMSmnM 
 OPCMDON 
 nXED OUHB 
 
 REPAIRS 
 RETUCEMENTS 
 
 RECAP1TUUTI0N BY 
 
 nmcnoiB-TOTM. 
 
 i 
 
 VQBM 41— THE ACTUAL SIZE OF THE BUDGET FOBK FOB 
 170 
 
 IILAOCLPHIA 
 
 TOTAL 
 MMHIAL ANO 
 LOAN FUNDS 
 
 tW tXPCNPITURES ACTUAL AWO WTIMATCO 
 
 nrawwTco FOR wit 
 
 ACTUAL TO WFTCMBER l«T 
 
 m 9m 
 
 TOTAL 
 
 CSTIMATCO SEPT. I«T TO DEC 3l*r 
 
 10TAL 
 ' ACTUAL AND 
 CSTIMATCO 
 
 INCH CASE 
 OVCA 1*t« 
 UFCROITUlin 
 
 occncASC 
 
 UMDCII 
 UFCMOITUKC9 
 
 171 
 
HIlAOCkPNM 
 lATC FOR 1017 
 
 THIS SHEET IS MO. 
 
 Certified correct. 
 
 Approved. 
 
 -SSSSRBSSBBS' 
 
 lb tXr'fNOITuRtS ACTUAL AND ESTIMATCD 
 
 TO SL*'TL» 
 
 TO DEC 3liT 
 
 TOTAL 
 ACTUAL AMD 
 CSTIMATCD 
 
 WN0CII *•«• 
 
 n»CNDrrwi>cs 
 

 LICATC AND TIUUWMrmCO 
 TO CITY COMTROLLKII BY 
 SCTTKMMR I9w ISM 
 
 MMH ilM MI IMKi ** 
 
 Date PncPABrn ■« i ny ^fjgfgf-f 
 
 ; 
 
 1 niMMMilM M OaiCCT 
 •I 
 
 MIS CXPCNOITURCS 
 
 
 
 rsmw% 
 
 « 
 
 eCNCRAL ruNO — 
 
 
 
 I 
 
 
 
 
 l*W^RI«*^lta4| 
 
 
 
 Taru. 
 
 Itit N4a-««4a 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 REPAIRS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ! -KISMUL SEMicrs 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I laMt-rm TIM l4m 
 
 n 
 
 •M44 
 
 Wan«« Pari Tia* taiMl 
 
 »i4« • 
 
 M4 frVr C4ll4tVflp«^ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 1 
 t 
 
 1 
 
 u 
 
 1 
 
 II 
 
 kiaMIMIIIMM 
 
 1 IUMI, 
 
 **»*WMImM«PMm 
 
 •I III i»a>H| li i«iM»cn 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ri 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 XI 
 
 n 
 
 24 
 
 n 
 
 M 
 
 « 
 
 n 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 1 
 
 1 
 
 
 
 
 
 
 
 
 
 ==— 
 
 
 
 
 
 
 
 
 
 
 
 ■ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 44 
 
 «S 
 
 «c 
 
 41 
 43 
 
 m 
 
 M 
 
 »' 
 
 T 
 S 
 
 s 
 
 < 
 
 • 
 
 -Jl 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1»liHI|l4«Tlll^ 
 ••**>4l4iiC« 444 ^44atl^ttaM 
 
 MWI ■•4 BiMaaaMMB 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 •1 
 M 
 M 
 
 w 
 
 t1 
 w 
 
 M 
 
 M 
 II 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 O 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I] 
 44 
 H 
 
 M 
 
 IT 
 M 
 
 W 
 
 ■MMm'. I ■■ mi ClKtHdM- 
 
 " |1«4T4«W| ullii 
 
 Wmrw« Iwfii am4 Uv.hj S«4»Hm 
 ^4'— 4 — 4IWM» I II ■ 1 1»» 1 !■ Ill 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7J 
 
 EOUIPMENT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7] 
 
 M 
 It 
 It 
 
 n 
 n 
 n 
 M j 
 
 • i| 
 
 kI 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 VOBM 48-SHB AOTUAL 8ia Of tldlliililft 
 
 IM 
 
 HItAOCLPHIA 
 
 4ATC TOR 1917 ■UOOKT 
 
 Certified Correct. 
 
 TOTAL 
 SIHCIUU. ANO 
 
 »i* cxpcNorruRca actual and nniMTce 
 
 ACTUAL TO MPTCMaU Irr 
 
 RcounrtD FOR kit 
 
 TOTAL 
 
 TOTAL 
 
 TOTAL 
 -JB— 
 
 INCIIUSC 
 OVKM WS 
 
 OCCMUtC 
 KKKMDITUNCS 
 
BUDGET FORM No. 4 
 
 TO 8C TYPEWRITTEN IN TRtP- 
 LICATK ANO TRANSMITTCO 
 
 TO cirv oomnoijiM m 
 
 Camtmma corwkct. 
 
 niMNMiu «M oajccT 
 
 VMMTWm 
 
 GCMCNAL 
 PVMO 
 
 ■gpucaans 
 
 CITY OF P 
 OKPAllTMeNTAL ESTI» 
 
 «PI'BOPRrATIOWg 
 
 acNCRAL ruNO 
 
 1*19 N*».H««a. 
 
 KwiKS »Tiifi nyi w— I 
 
 JMTOMU 
 
 PMi>Eiin«eQinsmois 
 
 ■ ifc> 
 
 I i» i l H i 
 
 176 
 
 ■Ml 
 
 HILADELPHIA 
 
 4ATE FOR t917 BUDGET 
 
 PROPERTY. OTHER THAN REPAIRS 
 
 OIVICION- 
 
 1 
 
 Cramnco Correct. 
 
 PUNCTION (OH AcnviTYi. 
 
 Approved 
 
 t91« ZX PUm i Wt* aCTUAL «IID WTmWTtP 
 
 TOTAL 
 GENKRAL ANO 
 LOAN FUNDS 
 
 ACTUAL TO SKPTCMMCII MT 
 
 B 
 
 CSTIMATKD M«»T. 1st TO DEC SisT 
 
 TOTAL 
 
 TOTAL 
 ACTUAL AND 
 E5T^MATFO 
 
 TOTAL 
 
 n 
 
 OVtW )ti« 
 CXKNOITUHCl 
 
 UNOtN 19ia 
 CXKNO<TUIICS 
 
 •I 
 
 M 
 
 M 
 
 u 
 u 
 
 at. 
 
 M 
 
 Hf 
 
errv or m 
 
 SAtARY SCHEDULE SUPPORTir 
 
 ESTIMATES FO 
 
 Certified Correct. 
 
 FUNCTION ON MCTtVITY 
 
 »FKCiriC 01CCT . W«9»«, F««». Elc.) 
 
 TITLE or POSITION 
 
 (H Ms Ciii»i lac Tmm ai I IM M C Mm h im Ti«m « aa not faaniiai 
 
 S5 
 
 GRAND tona 
 
 II 
 II 
 I* 
 It 
 I* 
 
 IT 
 
 It 
 It 
 
 3t 
 
 1' 
 n 
 n 
 
 M 
 If 
 M 
 
 IT 
 
 n 
 
 M 
 M 
 
 II 
 St 
 
 n 
 
 M 
 
 It 
 
 178 
 
 vIG SHEET FOR DBMHIIMOITAL ^ """"" 
 R 1917 BUDGET 
 
 MCSTKO FOR 1»IT 
 
 OMMMISON ■CTtMMH 
 CXISTINa MMKI 
 
 Stt FOB 1916 1 IlSfSl- •-« — *— <- » * 
 
 n IMMM IMAant la « (M fllM iiaii^ii la tar Cirpvtv^t 
 
 ■ 
 •a 
 ■ 
 1 
 
 3 
 S 
 W 
 Z 
 
 2 
 
 
 am 
 
 
 
 IMCHUU 
 R«TC 
 
 IC 
 
 — OWIT 
 
 a-V 
 
 MMC 1 aMOINIT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 1 
 t 
 
 4 
 I 
 t 
 
 t 
 t 
 t 
 
 It 
 
 II 
 II 
 II 
 14 
 It 
 It 
 17 
 It 
 It 
 M 
 ll 
 II 
 
 14 
 
 » 
 
 N 
 IT 
 It 
 It 
 It 
 11 
 
 I 
 
 It 
 
 n 
 
 - 
 
 IT 
 
 1 X 
 24 
 44 
 41 
 
 
TO M TYPewKITTKN IN OUAOHU- 
 
 PucATm AND TiUMaMme to 
 
 MMIUTIOII-saBilL la UN MK 
 
 OTv or m 
 
 lltO^MTUtATlON 
 
 mm 
 
 Cmtmnm 
 
 CNatMCTCM mi>4 OBJCCT 
 ml 
 
 ■ 
 
 TOTAi. 
 
 ■EUmMAIMN IV 
 
 i«iB cxpCNorruiics 
 
 •CMOMl. 
 
 nino 
 t 
 
 LOAN 
 
 TOTAL 
 
 ■CINCIIAl. FUND 
 
 RECAmvunoi iv 
 
 CHARMTEROrEXPEIIM- 
 
 TDRE-TOTM. 
 
 tOMimiTMiai 
 
 oreMTiON 
 
 REPURS 
 REnjiCEMENTS 
 STOTES (MET) 
 
 RECAPrniUTMM IV 
 
 ILAOCLPHIA 
 
 KTE FOR 1917 BUDGET 
 
 DF EXPENDITURES 
 
 TAl 
 
 TOTAL 
 
 ainaiiAL and 
 
 iOAM FUND* 
 
 Approved. 
 
 -BSSTF 
 
 lai* EXPCNDITURCS ACTUAL AND KSTIMATCD 
 
 ACTUAL TO UPTCMKM l«T 
 
 TOTAL 
 
 ESTIMATED SEPT. UT TO DEC. 3l«r 
 
 TOTAL 
 ACTUAL AND 
 ESTIMATED 
 
 mUCASC 
 OVEM 
 EXPCMOiTUNCS 
 
 UN OEM t»1« 
 SXKNDITUACS 
 
 om.mwMmtuk% mmb uum imnwi iwabtmemt of suFmBi-.iB igy^ - x ss" 
 
 -181 
 
BUDGET FORM No. 7 
 
 MttCI rni OF SEfiVKE MO lEI STtilES 
 
 CITY or P¥ 
 
 DEPARTMENTAL ESTIM 
 
 FOR EXPENDITURES RELATING TO DIRE 
 
 NOITURC 
 
 TOTAL 
 
 RRECTCOSTtfSDmCE 
 
 MATERIALS 
 
 Nm Mataihc MhwW ^fodtfcH 
 
 SUHtIK 
 
 Ornnrao Coknkct. 
 
 ENCRAL I tOAN 
 
 GCNCRAL FUMO 
 
 1»ie APPROPRIATIONS 
 
 LOAN FUNDS 
 
 PETCIMGES III 
 litilCfS 
 
 t f TMMM.<>nMti 
 
 SUPfUES 
 
 182 
 
 iltAOCLFHIA * 
 ATK FOR 1917 BUDOET 
 
 CT COST 9f 8ENVICC M NET STORB 
 
 Certified Correct. 
 
 Approved 
 
 a— 
 
 ACTUAL AND C*TIMATCD 
 
 ACTUAI. TO ! 
 
 TOTAL 
 
 CSTIMATCO SEPT. tST TO 
 
 TOTAL 
 
 TOTAL 
 ACTUAL AND 
 ■STIMATtO 
 
 O FOR taiT 
 
 IMCRCASC 
 
 oota WW 
 
 occncAsc 
 
 UNDCN t»W 
 UPCNDITUfVCS 
 
 Ju. 
 
 183 
 

 TO TVrCWniTTCN IN OUADRU- 
 PUCATK AMO TRANSMfTTKO TO 
 
 wmmmm k mm 
 
 lOI^OFimil TOR eCPtifDITUIICS R 
 
 
 • CMARACTCR Mtf OaiCCT 
 
 w •* 
 
 B CXPCNDirURC 
 
 
 MM MnnHMnnMa 
 
 
 MM 
 
 nmes 
 
 TOTAL. 
 4 
 
 aCNCIIAt. FUNO 
 
 LOAM riiiuntt ' 
 
 niMo 
 
 '»»».■■»«- »«■ 
 
 ■•- *■ ■ ■! 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 > 1 ■ II ml— taiwurti 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 » SUPPUES 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 • 
 
 t 
 
 2 
 
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 EijL«-'«*ji SfaMitic jittf RfcrtJhaMal 
 
 f Ou-vm. nl 
 I y ^ . ;)t^ >„. Si4«iH»(r 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ; REPLACEMENTS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 J_MATFUAlft 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Ji 
 M 
 » 
 
 4t 
 
 u 
 
 Km VMr 
 
 mm MWK M Rrral ^>**Hto 
 teMtr »*« »«<>4 f -MaCli 
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 41 
 
 m 
 m 
 
 9t 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 M 
 
 M 
 
 »l 
 M 
 M 
 M 
 
 «l 
 
 a 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 PROPEITTTilCpSmM 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 •r 
 
 M 
 
 70 
 
 71 
 77 
 73 
 74 
 
 n 
 
 TC 
 
 n 
 
 71 
 
 Caa.w.iii TclaaM»< 
 •M MhiiMlM iMtlMavai 
 
 OmiTliuiaainir''''*** ***^"^ 
 
 Pmh* »»4 I t Pf«W-«4i^ a«4 
 
 ' n'i"''i *** umi niiw^ 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 VOSM 49— XHX AOXQAL SUB QV TMl WirWnn"**ITlf TftB F' ^ lil W TOri 
 
 184 
 
 ^ILADELPHIA 
 
 1ATE FOR 1917 BUDGET 
 
 LmTIIW TO PROPCRTY 
 
 ' DCFT. on 
 . OIVi»tON^ 
 
 CSRTinCO CORRKCT^ 
 
 Approvco.. 
 
 W KXPCWOmiRCS ACTUAL *WD C8TIMATED 
 
 OTAt 
 
 TOTAL 
 OKNCNAL ANO 
 LOAN rUNOS 
 
 ACTUAL TO SCPTCMBCR lar 
 
 ESTIMATED SEPT Itr TO DEC ai«T 
 
 TOTAL 
 ACTUAL AND 
 f STiMATin 
 
 ED FOR 19IT 
 
 I INCNUSt I DCCNUftC 
 
 OVC» UMOCf* 1*i« 
 
 CiPCNDITunCfr CtPCai 
 
 jjn> nkopmrr aoquzhszohs— dbpabthbht ot svfflibsis 19^4" xss' 
 
 185 
 
I Hex • 
 
 FUNDS CITY OF PHILADELPHIA tms m 
 
 DFPARTMENTAL ESnMATi: FOU 1917 BU06BT 
 EXPCNOITUIIKS PflOII SPBCML MID TWIST PUftOS 
 
 •naMiUTieaJ 
 UMin 1 
 
 (MMTmTT) 
 
 CCRTinED CORRECT- 
 
 APPROVEO 
 
 m ow 
 
 RCQUCSTCO rOB 1S1T 
 
 MCUMC 
 0«CII 1^1* 
 UHNOmMU 
 
 AMD TMWn imnM n I9%r X isy,' 
 
 186 
 
 CHAPTER XIII 
 
 nraonEOsm m YuaaamB of tMvmm 
 
 mVENTORIES 
 
 Ah inventory with east valnes of aU phywcal property bdonging to the dty tad entrusted 
 to the eare of departments, bnresos and oflSees is to be prepared by each as often as need be 
 to verify the accuracy of book records of property and to ascertain that aU property, with 
 which each department is charged, is in its possession. 
 
 Inventories of stores are to be taken as of September 30th and December 31st of each 
 year unless otherwise ordered; and inventories of land, structures, non-structural improvemente 
 and equipment at such times as called for by the city oontroUer. No particular form has been 
 designed upon which to prepare the stores inventory. Most purposes wiU be served by havmg 
 a list of articles showing quantities vnd values at cost listed with thdr code numbers aeoordmg 
 to objects of expenditure. 
 
 INVENTOBIBS OF PBOPBBTT* 
 
 Inventories of properly are to be taken upon speeially designed forms (see Form 4», 60, 
 51, 52), and tiie instmetkms indndrf ia fldi ahapler and sent witii tiie forms should be very 
 dosdj fiiDowed. Badi knid eqaipmBirt and stores should be listed separately. "Where there 
 are a smnber of eactly similar articles, state as "flat top oak desks-48" x 60"" and then show 
 the number in tiie quantity column. The mventory information for the forms should be made up 
 on worKng papers as of the close of business of the date of taking the inventory. Do not use 
 the printed forms as working papers, but make the inventory up first on rough s heete or 
 analysis paper. Nineteen-column yellow analysis paper will be found eonfenknt for wM'lIug 
 paper When entirely completed and ready to be finmded to the deptftoMot of' ettr «»- 
 troUer and not until it has received flie flmd approval of ti» bmeau chief and tiie department 
 head as to form and eontent, copy witii tiie typowriter upon the printed forms m duplicate, for- 
 irtHd one copy to tiie depajtBMHt of dty eontroller at flie eariiest possi 
 
 copy fcMT fttturo reference. 
 
 Do n^t report anything listod under "A," "B," "C" or "D" of the Object of Expendi- 
 ture Classification for the City and County of Philadelphia. If any personal services, ''A"; 
 services other than personal, "B"; materials, "C"; or suppUes, "D" have be wi used in a^ 
 quiring property, classify them on the inventory aee(wding to tiie nature of tiw property ttaft 
 
 has been acquired therewitiL . . , 
 
 List similar prop^ tegetiier, dasslfied, however, as to function or activity (see explana- 
 tion of Form 49, eolmm 8, below), and as to similarity of annual reserve for depreciation and 
 annual reserve for repairs. Follow the same rule for all main sub-divisions. Except in depart- 
 ments and bureaus having very little property to report, it will usually be found advantageous to 
 begin a new sheet for each of the main classes of the property code. The mam class should 
 be stated on line "Kind of Property (land, structures and other improvements— main daas)," 
 and all property of this kind should be listed below under tiie funetions for whieh it is used. 
 The sub classes are tiie various it«a «f property mentianed under Oe headiag. Where only 
 a f«w lines of a dieet are used hf a vaSa, class put several main daases on tiie one sheet. Where 
 
 •For a comprehensive statement of what is included under property (land, sfcmetiirei, ote faf 
 prorementa and equipment) .ae -JT. -T* and -CT of the 0»/ert of WmpeiMtmre OtaMl^Mflea 
 
NO. • 
 
 
 
 
 
 
 
 
 TOTAL 
 
 ML Mi TRUST FUNDS CITY OF PHILADELPHIA vmnn^ 
 
 OFPARTMENTAL CSIIMATS FOR 1917 BUDGET 
 R>R EXPCNDITUflCS PIKM SPVGML AND Tmmr FUNDS 
 
 •MUIUTION 
 
 uaiTt 
 
 aRTinEO CORRECT- 
 
 apph 
 
 «n..i-Mc» 
 
 REQUESTED FOR 1917 
 
 INCRUU 
 owe* t^K 
 UMMeitlMIM 
 
 cmMC acTM. Mio 
 
 MIOTUAL no OV 
 
 TOE tnoux An» mm wm n is^^z 
 
 186 
 
 CHAPTER XIII 
 
 TsnmrcxoB md mmiiiBS of wtmwm 
 
 INVBNTOEIBS 
 
 An inventory with eopt values of all physical property bdongiiig to the city Mid entrnited 
 to the care of departments, bareans and otBees is to be prepared by etdi as often as need be 
 to veriiy the aeeonuT- of book records of property and to ascertain that all property, with 
 which each department is charged, is in its possession. 
 
 Inventories of stores are to be taken as of September 30th and December 31st of each 
 year unless otherwise ordered ; and inventories of land, structures, non-structural improvements 
 and equipment at such times as called for by the city controller. No particular form has been 
 designed upon which to prepare the stores inventory. Uost purposes will be served by having 
 a list of articles showing quantities and values at cost listed with thdr code nnmbers according 
 to objects of expenditure. 
 
 INVENTOBIES OF PROFBBTT* 
 
 Inventories of property are to be taken upon specially designed forms (see Fotns 50, 
 M, 52), and the instructions indudfld in this ehapter and sent w^ tiw fonns dMnild be yevy 
 dofldy Mowed. Btteh khid <^ equipment and sttmsdimild be listed separately, meretiiere 
 are a mmiber of exaetly similar articles, state as "flat top oak desks— 48" x 60"" and then show 
 ^bb number in the quantity column. The invaitory information for the forms should be made up 
 on working papers as of the close of business of the date of taking the inventory. Do vot use 
 the printed forms as working papers, but make the inventory up first on rough sheets or 
 analysis paper. Nineteen-column yellow analysis paper will be found convenient for working 
 paper. When entirely completed and ready to be forwarded to the departmoit of eity con- 
 troller and not until it has received the final approval of the borean dmi and Hie department 
 head as to form and eontent, copy witii tiie typewriter .iqpon the printed forms in duplieate, for- 
 ward Qneoq[7 to the department of dty coitnller at ^ earliest possiUe dale and file remaining 
 copy for future reference. 
 
 Do not report anything listed under "A," "B," ''C" or "D" of the Ohirrf of Expendi- 
 ture Classification for the City and County of Philadelphia. If any personal services, "A"; 
 services other than personal, "B"; materials, "C"; or supplies, "D" have been used in ac- 
 quiring property, classify them on the inventory according to the nature of the property that 
 has been acquired therewith. 
 
 lost similar property together, elaarified, howevor. aa to fnnetion or activity (see explana- 
 tion of Form 49, eoliimn 3, below), and as to similarity of annual reserve for depreciation and 
 ywwwl reserve for repairs. Follow the same rule for all main sub-divisions. Except in depart- 
 ments and bureaus having very little property to report, it will usually be found advantageous to 
 begin a new sheet for each of the main classes of the property code. The main class should 
 be stated on line "Kind of Property (land, structures and other improvements — main class)," 
 and all property of this kind should be listed below under the functions for which it is used. 
 The sub-classes are the variom itens of property men ti on ed imdur the heading. Whate only 
 a few lines of a sheet are naedhy a main <te pot several main classes on tiw one sl^ IVhcte 
 
 ♦For a comprehensive statement of what is included under property (land, structures, other f»- 
 provanents and equipment) see attsOatm "E", •TT and "Q* of the a»/ect a/ MttpenMtnn Cla»9^mtkm 
 fwr Ike CWf m4 Oomitf 9f FkOMpMrn. 
 
I 
 
 there is a great deal of property falling within a main class, as many sheets as are necessary 
 to list all the items should be used. The sub-classes and the sub-divisions of the sob-eUuses 
 as well as the specific properties are to be shown in column 3. 
 
 BMh property ikould be listed separately and where there have been additions to original 
 iN^dnSi or straetiina, Mch of the aeverml additions thonld be shown on separate lines. 
 
 The main dass J waH plaeed on Mis **mmBL ^T-'f^rst Ifiii QUw" aad all equip- 
 ment (sub-classes) of this kind should be Ikted below nndor tbs ittoper fnnetimis. "Where 
 only a few lines are used by a main class put S3veral main classes on one sheet. By main classes 
 of equipment is meant the classes to and including the first number following the letter "E" of 
 the object of expenditure classification, as "ElOOO", "E2000", "E3000", etc. The sub- 
 classes are the various items of equipment mentioned under the main headings in class "E" 
 ef tte propertj eode tad aie represented by the second, third and fourth numbers of the **E" 
 
 Reserves for Depreciation and Bkpaim 
 
 Depreciation of property is the loss of value eonstanlly ooenrring wbieh eannot be ofbet 
 by repairs. It is only offset by the aeqaisition of new propo^ or parte to leplaoe tiie worn- 
 out or obsolescent property. 
 
 In the general ledger the amount of depreciation accruing to a certain period is charged 
 to expense aeeoimt and credited to the "reserve for depreciation." This method distributes 
 tbo depneiation eqaitably or» the fife of Hie property. In order to distribute equitably in 
 •Mfcaees«fttiiigp«vMtiM«o[rt<tf rep«in to property, the anount ol npalis wUeli aemrai to 
 Hm period is eliarged to expense and credited to an aeeovmt otOad "ttmmm §m iiipiiii " 
 posditM lor wp a iw (aMntMam) are then dwnsd to tti rwr e Ugnftmbmm flwy are 
 ■ade. 
 
 Were depreciation and reserve for repairs ignored, expense account would be heavily bur- 
 dened in some period by the heavy depreciation of property and the expenditures for repairs 
 and in Other periods they would be only lightly charged with depreciation and expenditures 
 «ii tao m/M ht ymf muiamig finetaatioaa in these aeeonati. 
 
 IhNmiim hm htm mmdt m tiw invwtety ol piopor tiy ferns for siiowiDg tiie som- 
 marios of depreciation by elasses of picp ai ij wken the fata of depredatiflB is ^ smm 
 for all property falling in a main class group and by sob-elasses where the rate of depreciation 
 varies with different sub-classes in the same main class. Depreciation is to be figured by dasses 
 of property and not by individual pieces of property and the property is to be grouped in the 
 various classes according to its rates of depreciation. Similarly, the rates of repairs will be 
 worked oat and shown on the forms by main and sub-classes. 
 
 Am tto ii itatnm g of flM dipreeiatioa and repair data is a Tery essential part of the work 
 sf iMwisip i l aseenntkft a e s M i anf nod aim im imMag ont flw details are eztraadly im- 
 
 Wm Hhi ipoeedure in connection with the registers and aehedules of dqprofllatiMi and 
 M Mining see Chapter VI, and for the deteilledfler. Chapter VII. 
 
 iMfMHvuni or loMD, SnmovmoB and Othbi Impsovbhsnts — Vonu 50 
 
 : No. 50 should be used in taking inventory at cost of all lands, structures and other 
 ente Menging to Urn sHf- 
 Tko oeot «f appni a tys er <artMia iaatrilad in nay tniMiag or ottwr straetore and attedad 
 
 ttereto, after eonstraetion, should not be canfosed in a^y nifli tiM astt of lSb& hmU&ag 
 
 or structure, and should be listed separately on the line below that containing the description 
 of the building or struetores. These inolnde street ]aiiqpi% nilroad tvaota^ aMOMiial taUeti, 
 
 fences, fiag poles, etc 
 
 t 
 
 Do NOT report on this Form: Movable equipment, such as office furniture, vehicles, or 
 any fixtures or equipment specified to be placed on Inventory Form No. 51 (described on the 
 succeeding pages). 
 
 The explanatiim of the use of 1^ eolnmmi foUows: 
 
 Column 1. Line Number. This column provides a number for each line so that eaiBiy ref- 
 erence may be had to the form. 
 
 Column 2. Property Code Designation. To find the code letter and number designation of 
 any piece of property reference should be had to the object of expenditure dasnfieation. 
 B^erenee sfaoold also be had to the schedule <tf properties and eqnipinent In the annnal report 
 of the dty eontroDer. The code mmbras riioold be placed wOj on the lines witii tlie indi- 
 iridnal pieces of pfoperfy in the sob-dass. , ■^OT>fcii.s?!fe>i^gjH>fffcfliMlt i 
 
 Column 3, Function or AcUvity amd Property. In this oofaunn should be shown the fiine- 
 tion for which the property reported is nsed and the property itseli^ daswiiad in aeeordaneo 
 with tho property code, dioold be listed immediatdy bdow. Tiam arrangement is similar to 
 that pnisaed tot the budget estimate sheets. For the functions see Chapter XIY. In listing 
 the property under each function, it is desirable to include a brief description, as "Ninth Dist- 
 rict Police Station (brick, 3-story)," "Passyunk avenue bridge (cantilever steel draw)," and 
 if the property has not a distinct name insert some such designation as '^Fairmount Park (sod- 
 ding) " for an improvement of this nature. Care should be taken that each piece of property 
 is listed individually and on a separate line. If the information called for by any of the ool- 
 nmns eannot be placed on the one line within the oolumn the next one should be need also. To 
 avoid oonfnsion eare dionld be taken to begin the next entry on a dear line and omit a line be- 
 tween the dasns. 
 
 Column 4, LoeoHon of Property. In this column sfaoold be entered the ward in whidi 
 the pn^erty is loeated and the street and house number of the property where posrible to do 
 so. In the absenee of a nnmher ei^ the 8axv^ora' deser^tion<^thapiop«rtyfo^ 
 tifieaticfli* 
 
 Ctimwrn S. Sif if Lot In this eolumn dxmld be shown the aelaal aiae ^ Hie lot of land 
 that oompmm eadi p r op erty . If the property* is in the customary reetangular diape, the 
 breadth and length should be sufScient, as 25' x 122' 6". If the property is irregular eaeh di- 
 mension should be given. The records of the registrar of city plans in the Bureau of Surveys, 
 Rooms 510-516, City Hall, should be the authority upon all matters pertaining to the accurate 
 and complete description of real property. 
 
 Columns 6, 7 and 8. Cost of Building or other Structural Improvement, Cost of Land, and 
 Total Cost. Give in these columns the cost of property constructed for or by the city ,purchased 
 by the city, or acquired by gift. If buildings or other structures or non-structural improve- 
 ments to the land have been built for or by the city, the actual cost thereof, or the value if 
 acquired by gift, should be shown in column 6. If the land upon which such buildings or 
 other structures haye been erected has been purchased ite eost diould be shown in edumn 7, 
 or, if the land has been aequired by ^t, ite present vahie diould be shown in this ednmn. 
 Where land with improvenwnte upon it has been purchased or otherwise acquired by the dty, 
 separate upon an estimated basis the ooat yalne of the land firom the eost Tahie of the inq^rove- 
 aents. 
 
 The total cost of land and structures or n<Mi-8tructural improvemente (or value if acquired 
 
 hy gift) should be shown in column 8. 
 
 Column 9. Date of Construction. This column provides for inserting the year of construc- 
 tion of a building or other structure or non-structural improvement If aequired by pnrehaae 
 or gift, give date of construction if obtainable. 
 
m 
 
 Column 10. Number of years from Construction. Enter the ^!i ii W M>d liie of tht pivper^ 
 in years in this column to the end of the last fiscal year. 
 
 Column 11. Probable Life of Structure (or other improvement) in Years from DaU of 
 Construction. In this column should be entered the estimated total life of the property in 
 years. In making the entries in this column it is desirable to have the advice of the city en- 
 gnwan toad fureyors, as under eohnmi 5 abore. 
 
 ColiMiii 13, Accumulated Estimated Reserve for Depreciation. In this column should be 
 ikofwii ia» aeemimlstod wtiBfttad feaerre for deinnMiatiiHi at end of the last fiscal year in the 
 eoat TaifaM of tin inqirovaMBlB. Tiia inf oraittiai for this eohmn is to be obtained by taking 
 the cost of buildings or other structural or Boo-itraetiiral i Mpro v c tneata, eohunn 6, and multi- 
 plying by the number of years since constmction, as shown in column 10, and dividix^ the 
 result by the estimated probable total life of the structure, as shown in column 11. This giym, 
 as of end of the last fiscal year, the accumulated estimated reserve for depreciation. For ex- 
 ample, assume the cost of improvements (column 6) to be $60,000. Multiply by the number 
 of years since constraction (column 10), which we will assume to be five years, gives $300,000. 
 
 If ^ f wtriW i lift of tte atanwiare in years (oolnmn 11), which we will assume to 
 be ifir y«a% gifw ft^im aa the aeemmiate wHiiMHiiil nmrwe ior depredaHfln aa of end of 
 ike laat llaeal year, and tide aaaMimt ahooH be piaeed in eolBBm 12.- 
 
 Cctmmn 13. MemorxmdM. TUb eohmni may be need by departments for any memoranda 
 Utej may widi to make. 
 
 Column 14, Lima NwmAer, For eaqr reference. 
 
 Columns 15 and 16. Class of Property— Code Designatum—TicM Cost VaImB of Improw- 
 ments in each Class on this sheet (Column 6). If all the improvements in a main class group 
 have the same rate of depreciation, the main class property code designation should be entered 
 in column 15 and the total cost value of the improvements, as shown by column 6, should be 
 entered in column 16. Where the specific pieces of property in any main class are suflSciently 
 wnneroas to HQ, or nearly fill, a sheet, the entire sheet dioald be devoted to the listing of prop- 
 erly bei n si g in g to 11m« mam daak Where only s few lines are nnrmaaij to the listing of all 
 tfto mpntJ in eoato^f of any daptttmcnt or bnxeaa bdoB^ing to any one msin elaps, two 
 or nHve main classes of property may be placed on the same AeeL 
 
 Column 17. Estimated Yearly Percentage of Depreciation. To c^btain this percentai% taka 
 the age of the sub-plass, as shown in column 11 (all property in the same sab-^am should bi«e 
 the same estimated life or, if the estimated life varies in the same sub-class, separate groups 
 within the sub-class should be made accordingly) and divide into 100. The yei^lt wiU. be the 
 yearly percentage of capital depreciation. 
 
 Cdmmm 18, Yearijf Jnereau tn (credit to) Depreciation. Multiply the cost value of im- 
 profWMBto (eoinvn 16) by fbtt eaUnmted yearly pereentage of depreciation (edumn 17) and 
 pliee tte leaidt in eoihuan 18. 
 
 Columns 19 and 30. Estimated Yearly Percentage of BopuSn mtd Toaniif ffmrm Boqumod 
 for Bepaws. Estimate as dosely as possible the amount required annually for rq»airs for all 
 the property in the sub-class and place this amount in column 20. Determine what percentage 
 of the cost (column 16) this estimated annual amount is and show the percentage in column 
 19. If the estimate of annual requirements for repairs is found by subsequent experience to 
 be accurate, the percentage figure may be used in subsequent years. If experience shows that 
 the pereentage figure requires adjustment, sadi changes should be made only, however, after 
 eoBSMBea wiA Hm eity controller. A fond of eipttienee wiU be rapidly accumulated by 
 lim mriooi dipartments and banaw OB this sobjeet Th« itteebange of tiieae eiperioieea wiU 
 make poarfMe the rapid developmeirt of highly accurate percentages for depteditlOM and re- 
 serves for repairs for all of the many kindi ot bnildin^^ nthsr strnwlumi and nos^rtfnetandi 
 improvements of the city and county. 
 
 mwamsmm amo imijimm cm fnorpwr 
 
 Inventobt OfF BQxnpMENT (Inc?ludwo Itffw Stock) — ^Fgsm 51 
 FoBM No. 51 should be used in taking inventory at cost of all equipment belonging to the 
 
 city. 
 
 Do NOT report <m Form No. 51 : 
 TjKoAf 
 
 Stru c tur e s or straetaral improvmenti^ 
 
 Non-structural improvementa. 
 
 Articles which through use are consumed, such as materials or supplies, whether purchased 
 
 for immediate use or taken into stores for future use. 
 
 Do NOT report articles of equipment that are carried in the storehouse and consequently 
 are not in use. Any such equipment is to be treated as stores and not as equipment until it 
 is issued for use. . 
 
 The explanation of the use of the columns follows: 
 
 Column 1. Line Number. This column provides a number for each line for the purpose of 
 easy reference. : - 
 
 Column 2. Property Code Designation of Article. This refers to the code letter and num- 
 bers as shown under "E— Equipment" of the objeet of expenditure dasrifieation. BeCer> 
 ence should also be bad to the aeiiednle ef properties and e^praent in the annual npo^ ^ 
 the oily eontroUer. The code nnnAers dionld be piaeed <mly on th^ lines witii the indindnal 
 piaoea ef pfiq^erty in tke sob-eliBBi 
 
 Colmmn 3, Fumctiom or AeliMly---JVm»meii< (Sub-cbut), In listing eqoipment mpen ^ 
 In ie ntolT ■ l w w<» it Sa to 1^ gioaped by fonetions aceording it its use, so ^t the cost value of 
 the eily's Vestment in equipment for the performance of each function may be known. Enter 
 upon line 1 of each sheet the function for which the equipment to be listed thereunder has 
 been acquired. For the functions of a department or bureau see Chapter XIV. Complete 
 the list of equipment applicable to function No. 1 before starting to list equipment applicable 
 to function No. 2. In listing equipment under each function it is desirable to indnde a brief 
 description in each case as "bay horse", "ronabout carriage", "In^an motor cycle", "flat top 
 sted desks", ete. Oare should be itkm that eaeh pieee of equipment is Urted individnslly, ex- 
 eq»t where tli«e are two or more exactly dmihr articles. In such cases the number of exactly 
 artielea Aeold be shown in ednnB 4, the price paid for ieaeh artide in eokunn 5, and 
 the total price paid in colunm 6. 
 
 If the information called for by any of the columns cannot be placed on one line within 
 the column, the next should be used also. To avoid confusion care should be taken to begin the 
 next entry on a clear line, and omit a line between the classes. 
 
 CffhHWtt 4f 5 and 6, For explanation see under column 3. 
 
 Column 7. Present Condition of Article; New (N); Good (G); Poor (P). In this column 
 show by indicating the letter the present condition of the piece of equipment in aeeordance with 
 the best technical opinion of the department or bureau as to whether it is practically new and 
 in excellent condition (N) ; in good condition (G) ; or in poor condition (P). 
 
 Column 8. Date of Purekato or Acquisition. In this column should be shown the year of 
 poiehaae or aeqnisition. 
 
 Column 9. Elapsed Life of Article in Years. In this column state the number of years 
 that hsfe elapied tiam pozehase <» acquisition of the equipment to end of last fiscal year. 
 
 Coiumn 10. Probaible Total Life of the Article in Years. In this column should be shown 
 on the best technical adviee awlable in the department or boreaa the probable naefol life of 
 ^ aqpi^owt ia |im 
 
Column 11. Accumulated Estimated Reserve for Depreciation. In this column should be 
 ahown the accumulated estimated reserve for depreciation in the cost value of the equipment. 
 
 ^T-^ ^ «*>nm are to be obtained by taking the total value of article or articles at 
 ^HUlT' ^T* ^ ••Ibm «, and multiplying by the elapsed life of the article in years as 
 *m m ootmnii t, aad ^vidmg tin ranH hf th« ertbnatod probable total life of the article 
 aa ahown in column 10. For exan^ aanaa the total Tafaie (eoliimn 6) to be $6,000: the 
 elapsed life (column 9) to be five years; the probable total life (eohmn 10) to be 12 yean- 
 we then have $6,000 X 5 - 12=$2,500. This result is the accumulated reserve required fo^ 
 depreciation as of the end of the last fiscal year, and ahould be plaeed in eolomn 11. 
 
 Column 12. Memoranda. This oolai «iar W i»d by departmenla and bnreana for any 
 memoranaa they may wish to make. 
 
 Cwkmm U, Im§ Nwmber, For easy reference. 
 
 CdmmtU Md 15. GIms of EquipmmO-^ode Designations-Total Cost value of equip- 
 W «> MA eiilt fMr AMI Kafl Am equipment in a main class group 
 
 ha. tiie same rate of depreewtmn, tlm mafai dam pi^perty eode deiiKnatimi ahoidd be entered 
 m column 14 and the total oost value of equipment in the oUm, as dimm by w^qbb C. ihoiild 
 
 he entered in column 15. Where the specific pieces of equipment in any main daaa axe ai^ 
 ciently numerous to fill, or nearly fill, a sheet, the entire sheet should be devoted to the listimr 
 of eqm^ent belonging to that main class. Where only a few Unes are necessary to the listi^ 
 aD tta equipment m the custody of any department or bureau belonging to amy (me mnm 
 daa% two or more main etaama of equipment may be placed on the same sheet. 
 
 Column 16. Estimated Yearly Percentage of Depreciation. To obtain this percentage take 
 ^® ®^ ^® sub^jlass, as shown in column 10 (all equipment in the same sub- 
 ZaUJmU^ **'12L'"^ «rtiaM*ed life, or, if the estimated life varies in the same sub-class, 
 MtltiMsi^^ ««o'^ly) and divide into 100. The 
 
 ?f^^^'^rlT^^ /«cr6<we in (credit to) Depreciation. Multiply the cost value of eqm^. 
 ^^ ^'l^Z^li «rtimated yearly percentage of depreciation (column 16) and pl^ee 
 
 Colmmm 18 and 19. Estimated Yearly Percentage of Repairs and Yearly Reserve Required 
 t«r Mepmn, Satuwte aa closely as possible the amount required annually for repairs for all 
 
 1 ^ *!^fT **** ^ ^ I^etermine what percentage 
 
 of the cost (cdum. IS) tt» ^at imrtad— mai rnmrnnt ia and dmw the percentage in column 
 18. If the estimate of annual n9»B«ia for rapirii. ia Immd by mOmqmmA aiperieiiee to 
 
 be accurate, the percentage figure may be used in subaeqnait yean. If anerience diowa 
 that any percentage figure requires adjoatment aueh changea dioold be made. 
 
 T£ANSF£fiS OF PBOPSBTY 
 
 In Older that a stiiet aeeoiatallilily «f ptopmety WMy be maintained, two forms are pre- 
 scnbed upon which is to be recorded the tranafw of aU property belonging to the eity from 
 the custodianship of the outgoing official to the incomfoff oflleial; one fnm m for recording the 
 transfer of equipment (including Uve atodk) ; and a wfooft^ form ia for tiw tranaf er of atm 
 
 Rhoqkd of Transfer op Equipment (Including Live Stock)— Fobm 52 
 
 Form No^52 is to be used in maUng np the record of trai^fera of eqoipment W the eoa- 
 tody of one official to another. 
 
 The record should be made up as of the close of businem of the day previooa to the traaifer 
 
 typewritten in triplicate, one copy forwarded to the department of city controller, one copy given 
 to the retiring official and one copy given to the incoming official. 
 
 For a comprehensive statement of what is included in equipment see division "E" of the 
 object of expenditure classification. Class "E^FiU.be used exdusively.in making up the r^eoi^ 
 for Form No. 5S. 
 
 Fallow the above referred to dassification as doady aa poadble in liating e<{nipment 
 Do NOT report on Form No. 52: 
 
 Land, . 
 Structures or structural improvementa, , . . ' 
 
 Non-structural improvements. 
 
 Articles which through use are consumed, such as materials or supplies, whether purchased 
 for immediate use or taken into stores for futo^ nae. ... ; . » 
 
 Do NOT report articles of equipmoi* that are carried in ^utmelieiiBe and eonaeqiienlly are 
 not in ime.' Any aoeh equipment ia to be treaied aa' atorea and net at e^aipment imtH it is 
 iamsA for use. Stores will be reported on Form No. 52. • ' = 
 
 The ea^lanatimi ef tiw nae of the ednmna fdUma: 
 
 Column 1, Lme Number, Thia column providea a nomber for each line for the poipoaa 
 of eaqr re fer e ne e. 
 
 . Column 2. Property Code Designation of Article. This refers to the code letter and nnm- 
 bers aa diown under "E — ^Equipment*' of the object of expenditnre dasdficatiom, refoned to 
 above, and tiie schedule nomber, duming properties aeqoired in the annual report .of the dty 
 eontrdler. The code nombera shonld be placed only on the linea witii the individual pieeea of 
 property m the aob-daaa. 
 
 Coliumu 3, FunetumorAeUmi^Equipmtnt (Bmb-ckm). Im liating aqpdpaunt i^iii tiw 
 ree<»d dieeta it ia to be gronped hy fonetiona aeeording to ita nae^ a& timt the coat valne of the 
 
 dty's investment in equipment for the performance of each function may be known. Enter 
 upon line 1 of each sheet the function for which the equipment to be listed thereunder has been 
 aeqijured. For the functions of a department or bureau see Chapter XIV. Complete the list 
 of equipment applicable to function No. 1 before starting to list equipment applicable to func- 
 tion No. 2. In listing equipment under each function it is desirable to include a brief descri|i^ 
 tion in each case as ''bay horae*\ "runabout carriage", "Indian motor cyde", "flat top stod 
 dedn", ete. Care dioaid be taken that eadi ineee of equipment ia liated individnally, except 
 where there are two or more ezaetly similar artides. In such eases the nnlite of enaetly sim- 
 ilar articles should be shown in eolomn 4^ the price paid for eadi artide in eolamn and the 
 total price paid in column 6. 
 
 If the information called for by any of the columns cannot be placed on one line within 
 the column, the next should be used also. To avoid confusion care should be taken to begin the 
 next entry on a clear line, and omit a line between the classes. 
 
 Coiwmn 4, 5 and tf. For e^knation aee under edomn 3. 
 
 Column 7. Pruenl Condiiion of ArHde; New (N); Good (G); Poor (P). In tida eolamn 
 
 show by indicating the letter the present condition of the piece of equipment in acordanee witii 
 the best technical opinion of the department or bureau as to whether it is practically naw and 
 
 in excellent condition (N) ; in good condition (G) ; or in poor condition (P). 
 
 At the bottom of this form, space is provided for the certificates of the employees prepar- 
 ing and verifying the record of transfer of equipment and of the retiring and incoming officials. 
 
Bbooo ov TsAimnB or &roMa Fom 58 
 
 tani Noi 88 ii to 1m vnd in makkig up the record of tramfer of itGres from the eoftody 
 of one official to another. 
 
 The record should be made iq> as of the dose of busineaa of the day prenooa to the trans- 
 fer, typewritten in triplicate, one copy forwarded to the department of city ooatroUer, one wpf 
 given to the retiring official and one copy given to the incoming official. 
 
 Include all articles carried in storehouses, supplies, materials, etc., and any equipment takeii 
 into stores for future delivery. 
 
 D» NOT leport on Fom No. 53: 
 
 ainwlni mA mm i faiMitim l improrgmgita. 
 
 BqnipMBl (aol M altn h«Hwi). 
 
 MOT Mpert anything under "A" or "B" of the ofaijeet of eacpenditnre t^nwifiiMtiim 
 If any personal services, "A"; services other than personal, **B", have been expended in tiM 
 aequisition of stores classify them according to the nature of the equipment thus iioqninid 
 
 The explanation of the use of the columns follows: 
 
 Column 1. Line Number, This eolnma piOfidM « BBmber for eaeh line Iwr At pupoia ' 
 
 of easy reference. 
 
 Column 2. Stores Code Designation of Article. This refers to the code letter and numbers 
 as shown under "C" materials, "D" supplies^ and eqppnent (in stores) of tht oll^att 
 of expenditure claasifieation. 
 
 Ctflwiiii S. JTmm s/ AfikU. 
 
 CWwMi 4, ^fmmst&if, Nmmher of ArHOes, Weis^ or JfMfiifs. 
 
 Ceikmrn 5. Unit Coet. 
 
 Column 6. Total Value (At Cost). 
 
 Column 7. Memoranda. Thit ceiumm mnif be need for ckeckimg mtd other wtomonmim. 
 At the bottom of this form space is provided for the certificates of the employees prepar- 
 ing and verifying the record of transfer of storai and of the retiriiig and ineomiag oOdds. 
 
FO&M 53^THS ACTUAL SIZE OS THE VOBM TOB TBAN8FSB OS* 
 
 O 
 O 
 
 o 
 o 
 
 . OTY OF 
 
 RECORD OF TRANSFER 
 
 i TO MOOMMS OmCML. AS or TMB 
 
 THIS IS SHUT No. OT 
 
 BUMAU . 
 
 ta 
 I* 
 
 20 
 
 at 
 aa 
 
 Z3 
 14 
 
 a» 
 
 2« 
 
 27 
 3* 
 2* 
 
 30 
 
 W« CWTtrY THAT WK HAVI VCRiriCD TMt« RCCOMO AND riNO IT TO BC A TBUB AND CO««f CT 5TATE- 
 MCMT or TMC tTOItCS IN TMt CUSTODT Or IHt OI^AIITI»«NT AND BUttCAU NAMED MC»COM AT 
 
 n IT'S 14" 
 
 197 
 
CHAPITER XIV 
 
 ORGANIZATION UNITS, FUNCTIONS AND ACTIVITIES 
 
 The purpose of city and county government is to perform the fanctions delegated by the 
 constitution and laws of the state to county and municipal oflRcers in an effective, efficient and 
 economical manner. One of the best aids to efficient administration is a comparative statement 
 of expenaes inearred so classified that the cost of administration and operation may be deter- 
 ■iMiiiBtnMOf okjeeliof CspcuMfor «idlftliietioii or activity of a department or bureau. 
 Sm^ mfonnstioii is aim td freat valne to file wppnfpria&tg bodies in passing upon questions of 
 ftMmcial policy. 
 
 In addition to classifying expenses inearred by function or aetivilj, it ia desiraMe to daa- 
 sify property and equipment in a similar manner in order that statements of property owned, 
 acquired and disposed of may show the purpose for which the property was acquired. It thus 
 becomes possible for the legislative body and for administrative officials to know the capital 
 iBvartBMiEt of the city and county for performing each of its functions. They are then in a 
 poiitifla to ooiMBdcr aoal iatdligently tiMMe portions of budgetary requests that have to do with 
 MUBteal pnpmty tmd oqinp— a t for fhe ptifaffMiiiw of a partieiilar fonction 
 as well as estimates for repaifs and replaeements of dlj ptopacty. The oiganisatlon vnifei and 
 fimeliiMM of tke eiiy and mmfy of Flulade^plBa fotow: 
 
 ORGANIZATION UNITS, FUNCTIONS AND ACTIVITIES OF THE CITY AND COUNTY 
 
 OF PHILADELPHIA i 
 
 01. Clerks of CounctivS 
 
 1. Legislative enactments. 
 
 02. Depabtment op Mayor 
 
 021. Executive office of Mayor. 
 
 1. Executive. 
 
 2. Gkneral welfare cooperation. 
 
 082. FreeUbmy. 
 
 1. Provid&ig leadyoiif Burtler f or tiie piddie. 
 
 083. Commercial musemna. 
 
 1. Piovidinff eomaMteial ezkilrits for tte poUie. 
 
 08. Department of Gurr OnWTHi— 
 
 1. Execntive. 
 
 2. Accounting and reporting. * 
 
 3. Auditing receipts. 
 
 4. Auditing expenditures. 
 
 5. Administering municipal pension fund. 
 
 04. Department op City Treasurer 
 
 1. Receipt, custody and disbursement of public fui^ 
 
 8. Debtaerviea. 
 
 8. FarBMvt of aMBdawMi. 
 
 4. Parkwaya. 
 
 5. PenrioBa. 
 
 OB. Boaai or Bmnmom or Tazv 
 
 1. AsMMHt of real and pemmtA pivpefty. 
 
 amuaaumoK man, wommam am-: 
 
 06. Dvisnam or BaoHfm or TiUOB 
 
 1. Executive. 
 
 2. Collection of real estate taxes for current year. 
 
 3. Collection of personal taxes and miscellaneous items. 
 
 4. Collection of delinquent taxes. 
 
 5. CoUeeliMii^ water xenta. 
 
 6. TMMtwg eerttfieates of tax and water searches. 
 
 7. Bxaaeli oAoe ooOaelieB of eil7 taxea and water rents. 
 
 07. Department op Law 
 
 1. Legal advice and representation. 
 
 08. Department op Supplies 
 
 1. Purchase of supplies, materials and eqmpment for city departments. 
 
 09. Civil Service Commission 
 
 1. Executive. 
 
 2. Classifieatimi and examination of applieants f<N* mnnieipBl empkyuMnt 
 
 3. Certifieation and recording of eligibles for nnmieipal empiofMit 
 
 10. DsPAKnoNT or Cnrr CoMMnnoNEBs 
 
 1. Bzeentire. 
 
 2. Assessment and registration of voters, 
 
 3. Holding primary elections. 
 
 4. Holding general and special elections. 
 
 5. Administrative work of Municipal Court. 
 
 6. Administrative work of Magistrates* Conrt. 
 
 7. AdministratiTe work of State and eonnty courts. 
 
 8. AaMssment of land damages. 
 
 9. Inspeetion of weights and meaanrea. 
 
 10. Detention of juvenile offenders. 
 
 11. Care of dependent, defective and delin(iuont persons in various institutions. 
 
 12. Support of military and other organizations. 
 
 11. Glebe op the Courts 
 
 1. Administrative work of Court of Oyer and Terminer and Quarter Sessions. 
 
 2. Administrative work of Municipal Court. 
 
 12. Prothonotary 
 
 1. Administrative work of Courts of Common Pleas. 
 
 2. Adminiatnitive work (d Mnnidpal Coort 
 
 13. DvABmxm or OoBomB 
 
 1. Investigation of tiie eanae of soddfin, aeeidentd and aospieiiNia deaths. 
 
 2. OperatioB and maintewanee of Moigne. 
 
 14. DvAsnoBiT or Begorder op Deeds 
 
 1. Recording of deeds and mortgages. 
 
 2. Copying old records. 
 
 15. Department or Eegister op Wills 
 
 1. Recording and custody of wills. 
 
 2. Administrative work of Orphans' Court. 
 
 16. Department op District Attorney 
 
 1. Prosecution of criminal offenders. 
 
 17. Department op Sheripp 
 
 1. Administratife woik of Courts of Common Pleaa. 
 
 8. AdaMMifo widr of Ibnieipal Conrt . 
 
Hi Department op Public Safety (Dibegtob's Offick) 
 1. Bzeeatiye. 
 
 % Begolation sod Uoeoaiiig of employment agencies. 
 XL BoMiftiJ OF Police 
 
 S. Gn« of 1»ildill9l^ groondi and equipmoil 
 
 S. SB&puurding life and | «o|»erljy. 
 
 4. Paraoit of criamiali and loealli« mSmttg pemma and ptopert^. 
 
 5. FinpreventioD. 
 
 Ul Bomav or Fns 
 
 1. Executive. 
 
 2. Fire protection. 
 
 3. Care of rtroetnrea and eqoipment oaed for fire pioteetion. 
 23b BoBEAu OF Steam Engine and Boileb iM mii'mni 
 
 1. Inspection of engines and boilenk 
 
 2. Abatement of bdm^ nniaanee. 
 
 M, BunEAu OF BuiuHHQ ttmncnoax 
 
 1. Executive. 
 
 2. Examination and approval of plans for buildings within city. 
 
 3. Inspection of buildings. 
 
 25. Bubeau of Elevatqb iRBPioiiinr 
 
 1. Executive. 
 
 2. Inspection and control of elevator service. , 
 
 27. Bureau of Correcthim - 
 
 1. Executive, 
 
 2. Accounting and reporting. 
 
 3. Detention of petty offenders. 
 
 18^ Electrical Bureau 
 
 1. Executive. 
 
 2. Elevator service, City HalL 
 
 3. alarai and telephone aenriee. 
 
 4. Heat, and pawer aenriee. 
 
 5. Haefaieat ahnwmation of pnblie boUdmgi and afaaeta. 
 
 6. Installation and care of telephonic, telegraphic and eleetrie aignal inatmmentB. 
 
 7. Construction and care of municipal overhead dectric lines. 
 
 8. Construction and care of numieipal ondttsraiBkl eleetrie l ^ w n k 
 
 Sa HlPABTMENT OF PuHlO HXALTH AKD CHAMm jDamBKM'm OBnm) 
 
 1. Bxecutiva. 
 
 SI. Bubeau of Heai/tb 
 
 1. Executive. 
 
 2. Medical inspection. 
 
 3. Child welfare work — child hygiene. 
 
 4. Bacteriological and chemical analysi.s. 
 
 5. CoUeetion, tabulation and reporting vital statistics, 
 t. HMMinf and aaaitstiai. 
 
 7. Food inapeetio^ 
 
 8. T aa iatkm . tmtm aad to— iiMwt m,fm„^ni ^ diwawa WBia: 
 
 ( OwUia i i ). 
 
 oaoANiSA'noir mam, mjwmom Atn MemmmL 
 
 m 
 
 32. BiTBEAU OF Chabftiib 
 
 1. Executive. 
 
 2. Care of buildings and grounds. 
 
 3. Transportation service. 
 
 4. Production of foodstuffs. 
 
 5. Manufacturing. 
 
 6. Wdfare wcnic. 
 
 7. Care of indigntt. 
 
 8. Care of sick. 
 
 9. C&re of insane. 
 
 40. DiPABTMXNT or PuBUO Worn (DmoTon's Office) 
 
 1. Executive. 
 
 2. Compreh^aaive plans for dty'B deTelopm?nt. 
 
 41. BUBBAU OF SimvBTs 
 
 1. Exeeutim 
 
 2. Recording and plotting. 
 
 3. Engineering and surveying. 
 
 4. City planning. 
 
 5. Construction of scnvcrs and inlets. 
 
 6. Construction of bridges. 
 
 7. Testing materials. 
 
 8. Sewage disposal. 
 
 9. Abolition of grade eraHanei. 
 
 42. Bureau op Highways 
 
 1. Executive. 
 
 2. Accounting and reporting. 
 
 3. Bnuing permits and lio^raes. 
 
 4. Inspection of construction, maintenanra and care of streets. 
 
 5. Suparvicdon of construction, maintenance and care of streets. 
 
 6. Construction and maintenance of streets. 
 
 7. Care of streets and removal of all classes of waste. 
 
 8. Supervision of care and maintenance of bridges and sewers. 
 
 9. Opening and closing bridges. 
 
 10. Maintenance of bridges. 
 
 11. Maintoianoe of sewers. 
 
 12. Ccmstructiton and maintenance of meadow banks and water courses. 
 
 13. Recording, etc., of undei^gronnd Btrnetures. 
 
 14. Eliminaticni of mosquitoes. 
 
 43. BuBBAu OF Wacb 
 
 1. Ezeenthre. 
 
 2. Accounting and reporting. 
 
 3. Engineering and construction. 
 
 4. Repairs. 
 
 5. Pumping, ; ^ . 
 
 6. Filtration. . ' 
 
 7. Distribution. 
 
 8. Ifefer instfeDi^inL 
 
 - '9. OdBfletion of revenue. 
 
 (TTiiaiiiaiit) 
 
44. BuBEAU OP Lighting 
 
 1. Furnkhing street lights and inspection of lighting. 
 
 4§. BuBKAU or Gas 
 
 1. IiHpeetiQii of fM and fM BMtem 
 
 ML Bdhuu or Cm FtaRRT 
 
 1. Executive and aeeomiting. 
 
 2. Planning and constnwtklB. 
 
 3. Care of city buildings. 
 
 4. Care of Independence Hall. 
 
 5. Supervision of miscellaneous real estate. 
 
 50-51; Department op County Prisons 
 
 50. Detention and isolation of criminals — Reed street prison. 
 
 51. Detention and isolation of criminals — Convict prison, Holmesiia^. 
 
 64. Art Jurt 
 
 1. PsMiag QpoD wote <if art, atmetnres, etc 
 
 m. GOHMBBIONBBS (MP FABmOOWt PlBK 
 
 1. Care of parlai and squares. 
 
 2. Care of tM M «i«gr aineli. 
 
 7X llaiHi ni irwaiiam 
 
 1. Exec«liva> 
 
 2. Operation of playgromida. 
 
 3. Operation of bath houses. 
 
 4. Operation of evening recreation centos. 
 
 80. Department o7 WBAStn, Bocaa AMD ¥Mum 
 
 1. Executive. 
 
 2. Care and construction of wharves, piers and bulkheada. 
 
 3. Inspection and patrol of the Delaware river front 
 
 4. Dredging and keeping harbor channel open. 
 
 85. Department op City Tbanbut 
 
 1. Executive. 
 
 2. Accounting and reporting. 
 
 3. Bxtemion of transit facilities. 
 
 90. Commissioners op Sinking Fund 
 
 1. Administering funds for redemption of ci^ loans aad gaacding bonKUMlden' 
 
 Interests. 
 
 5. Adfldairtflniig iBre insorance fund. 
 
 The above list represents the main functions of the several departments and oflfiees of the 
 dlir aad tamty of Pliiladelphia as designated by acts of assembly and provided for by councils, 
 l«t whkk win espaad as mew aelintiea an imposed with the natural growth of the city. 
 
 Tfcaae naiii fnnetiona form ^ bams for azpenie daMiileatioii and may be analyzed for 
 eost keeping in mieli detail aa augr be reqniiad tat adminiatrstiTe pnrpoaaL 
 
 Following is presented an outline of the activities, together wifll wjmbfA letters for the 
 same for the bureau of correction of the department of public safety, as an ilhlrtratini of the 
 classification of expenses to be nsed by the Tariona di^ytm«i*« ^tuy Hiit niw in iHMHiiuliwi iilUi 
 the expense ledger; 
 
 OaOAMnAllOM UNITS, FONOnOMS AMD AUIWIIIBL M 
 
 DBTAIL BXPIiANATION OF FUNCTIONAL CLASSIFICATION 
 DEPABniKMT or PtJBUo Safety—Bdiulu op CoancnoN 
 
 Detention of Petty Offenders (General Function) 
 
 Symbol. 
 
 General Service. 
 
 GO Executive (C — Administrative control). 
 
 Includes expenses of superintendent's and warden's offices and apart- 
 ments. 
 
 . OA Aocoonts and records. 
 
 Indudes esxpemcB of bookeeping and statistical work. 
 
 QB Care ef boildiagii and gronnda. 
 
 Inehides eipeaaea ti earpenter, punter, atonamaaan, lumber and tift- 
 
 GH Heat and power plant 
 
 Includes expenses of oigineer and fireman. 
 OS Store department. 
 
 Includes expenses of storekeeper. 
 GT General stables (T — Transportation). 
 
 Includes expenses of house stables. 
 P Care and Support op Prisoners 
 
 PG Guarding and hooang prisoners. 
 
 Includes expenses of eaptain, lientenant, gnardsy raatrom, nHwal iartnie- 
 tor, organist and bed and bedding. 
 PM Medieal eare of piiaoners. 
 
 liif^^yVw cnrpffliani of ]Au»aao, nnraes and apothecary. 
 PF Feeding prisonm. 
 
 Includes ezpemHS of kitchen and bakeiy. 
 
 PK Ckthing prisoners. 
 
 Includes expenses of finished articles (clothing and shoes and repairs). 
 
 PT Transportation of prisoners. 
 
 Includes expenses of travel of officers and guards and moving priaoBNra. 
 
 PJ Janitorial service. 
 
 Includes expenses of labor and supplies used in cleami^f. 
 
 M Manufacturing and Other Production 
 
 MW Manufacturing gas and by-products. 
 
 Includes cost and expenses of manufacturing of gas and by-products. 
 
 MK Manufacturing clothing and shoes. 
 
 Includes cost and expenses of manufacturing clothing and shoes. 
 
 MT Manufacturing tinware. 
 
 Indodes eoat and ezpoiBes of labor and material in wiannfactnring tin* 
 man, 
 
 MS Quarrying stone and gravel. 
 
 Indndes eoat and eipenses of operating quarry and gravd pit 
 
 ML LsBBdniiit. 
 
 Indndes eoat and espeuea af apeiating lamuby. 
 
 MB Blacksmithing. 
 
 Xaahidea eoat aad ejqpenaea of bUdsnaithfng. 
 
CHAFFER XV 
 
 ^Ibr Ihli ik^ter are given the percentages of annual depreciation by kinds of property 
 fnNipai fm Meovduee wiCh the object of expenditure classification. These percentages of the 
 eoat vahw of the pmperty will fnmidi the anmial amount tiuit is efauged to maintenance expense 
 and credited to the reserve for depredation. For the detaS ptoeedan in eonaeetioii with the 
 
 register and schedule of reserves for depreciation see Chapter VI, the d^ieeiatioii detiffl 
 ledger, Chapter VII, and the journal entries for depreciation. Chapter VIII. 
 
 The estimated life of the property owned by the City was determined in most cases by the 
 various departments and bureaus, and reported to the city controller as a part of the last general 
 iBVWluif>'. The data thus made available is the consensus of opinion of the engineering and tech- 
 meal stalb IB tte (Stj'u emploj, whieh were engaged in the preparation of the inventory. 
 
 The %ares for the eatiawted life of Hm vwiona Undi of property and the resulting annual 
 percentage of depreciation were audited by eonqwrisoD with soeh aomea of infotnation on the 
 subject as were available. There is, however, a decided lack of published statements giving speeif- 
 ically the estimated life or the estimated depreciation for various kinds of proper^, and the ex- 
 perience that will be accumulated in the future as a result of a more general keeping of property 
 aeeoonts will go far to offset the present lack of information on the subject 
 
 E 1000 HsAT, Light, Poweb, Ventilation, Kefbioeea- 
 
 TioH, Am EuBomcAi. E^uiPMBirT (Othxb Thaw Tele- annual 
 
 raoano awd TBUBeoumo) bats or 
 
 E 1100 Hot air steM pt««Mii« appMWtw: "naTonn!" 
 
 1110 Hot air fumacei j 
 
 1120 Oat heaters 
 
 lilt TTii J 11 
 
 MMwm Mmwm 
 
 1140 Steam ioilen mmd gtm wmtma . . , 5 
 
 1150 Incinerators ] ] ^ 
 
 lift Stoves for heating only (for cook stoves see E 2i>5) i© 
 
 im Mleetficmt t99e$ mi»4 h0m*€n 10 
 
 1200 LightiBg equipment: 
 
 1210 Interior lighting fixtures 5 
 
 !»• if ^erior Mgktimg flMtures (attached to buildings, ete^.) 5 
 
 1230 Search lights 5 
 
 1240 Incandescent lamgt mti mn Ugkf ...V.V.V. U 1/1 
 
 12S0 Portable lights , 19 
 
 ma Mgist$lKg ^l09le9$ 
 
 1300 lleMgenitlng eqidpmcat: 
 
 1310 Freezing equipment 4 
 
 me Equipment for cooling other than freezing— 
 
 1321 Befrigmlacs 
 
 1322 Ice boxes '.*.*.*.*.*.'.*.*. .7.!* M 
 
 1400 Steam and other elastic fluid engines: 
 
 14ia €tmm mgtmes ^ 
 
 1420 Internal combutttom mgtmn . . 10 
 
 1430 Oasoline engines if 
 
 ISOa Electrical genemtm and motors: 
 
 ISia l>y ng «M wtert 5 
 
 1520 Dry am§ tiarmge batteries 
 
 1530 Fans to 
 
 (Continued) 
 
 AMNUAI. 
 
 BAT> or 
 
 £ 1000 Heat, Light, PawxBy Etc., E^uiPMEiTT — Continued bbwciatiow 
 
 MB CENT. 
 
 E 1600 Ventilating equipment le 
 
 1700 Power, heat aad ttOA transmittlac eqp^pvMvt: 
 
 1710 Pipest vatvet, itmpers, etc 4 
 
 IW Raikaort 4 
 
 1730 Shafting, MtU^t f w l l gf , gear^gt etc # 
 
 1740 Wiring 5 
 
 1750 Switchboards, panel board, and other elcttrivul control apparutuis 8 1/3 
 
 1800 Pmmgimn sasA ate^-ewprwring eq«lfw«t: 
 
 1810 BeUows and other hand or foot blowers 10 
 
 1820 Meekanieal blowers 10 
 
 1830 AMwiUary pumps for water and other liquids 4 
 
 1840 Air compressing pumps 4 
 
 1900 Miscellaneous heat, light and poww equipment: 
 
 1910 Smoke-stacks and chimnegs 5 
 
 IMO OH MMM, firing tool*, wremehest etc 18 . 2/3 
 
 1930 Tanks 4 
 
 1940 Patent stokers and fuel economizers 5 
 
 1960 Andirons and fenders for open fire places 4 
 
 , 1970 Coal screens , 
 
 1980 Bridges wd eeaffotding mrotmd emginee and boUers 
 
 E 2000 Pkoih cTioN and Constuuotiox Equipment 
 
 £ 2100 Equipment for farming and the extraction of raw materials or 
 ntbstaaees: 
 
 SllO Mining and guarrging equipment 20 
 
 2120 Metal reducing, refining and mixing equipment 
 
 2130 Lumbering equipment 
 
 S140 AgtinMwna egsOgmemt 12 .1/s 
 
 8150 Fishing, hunting and trappimg eguig m ent 1^ 
 
 2200 Metal working equipment: 
 
 2210 Turning, planing, milling, stamping and engraving equipment 5 
 
 8880 Skearktg, puneMng and drilUng equipment S 
 
 2230 Drawing and bending equipment " s 
 
 2240 Hammering, roUing and toelding equipment '. 5 
 
 8870 Pt m nben * loolf end appUanees s 
 
 2280 Bmtd tools for metal working ,§ 
 
 2290 Miscellaneous metal working equipment 4 
 
 2300 Non-metallic mineral working equipment: 
 
 8810 a^ne e rm k ktg and emtting eq mipmestt . . . 10 
 
 2340 Qypsum kmd eement working equipment 10 
 
 2350 Coke and illuminating gas preparing equipment 10 
 
 8860 Aspheitt preparing equipment 10, 
 
 2370 Asphalt paving plant and equipment ' '. 10 
 
 2400 Timber working equipment .n, 
 
 2410 Sawing and cutting machinery 10 
 
 8tt0 P lanin g mueMnery § 
 
 2430 Mitreing and tonguing, grooving, eHe^ mn tkis ^ erg .f 
 
 2450 Carpenters* and wood carvers^ hand tools "ji. 
 
 8400 Carpenters'' work benches 19 
 
 2510 Slaughtering, butchering and dru-rurlng equipment..,,,, 10 
 
 2550 Cooking, roasting and baking other than canning 4 
 
 8600 Prtartteirt Mre doth, aad leatiier working equipment: 
 
 2610 Printing, binding, and lithographing equipment,,.. 1/8 
 
 2620 Carding, spinning, weaving, knitting, netting and knitting equ^ 
 
 ment ^» § 
 
 8080 aewimg equ^ment , . 10 
 
iii ftint or iMMiiiiiitiB 
 
 £ 2000 PaoDVOTioir AND CoNSTRUOTTOH £QUXFlBniT>— > annuai. 
 
 Continued bate of 
 
 _ ^ DEPBGCIATIOIf 
 
 B 2700 IMstilliJig and refining equipment: csnt. 
 
 im Ji rtf w wl f»r m»tmim9 WNl nfMHg •/ «Mi«0r (lOtenh 0te. 8 1/B 
 
 2730 Equipment for refining petroleum, and nUnerml oils (oO fUen).... 8 1/8 
 
 2740 Bquipment for distilling and refining crude drugs, elc...... • 1/8 
 
 S8iO OoMtractini, repairing, and wrecking equipment: 
 
 2810 Road mm Mn g matMmmw le s/8 
 
 2850 Ditchers and dredgers jg 2/3 
 
 2860 Equipment for buiUUng, repairing and wrecking structures 12 1/2 
 
 IMt Mpadfll «■< HinAMMM ptwdMCtoB Md eoMMnwIiim eqalpflMit 16 2/3 
 
 E 3000 T«ANSPORTINO AND CONVEYING, AND TsUtPHONIO 
 AND TeLEOBAPHIC EQUIPMENT 
 
 StlOi m— —i ilgHilt rnllfwUI iinrtpwiMi 
 
 SIfO Couplings, fenders, and other OTflgj— tml •Pfiimee* 4 
 
 8i80 TractiOM enginea and road vehicles: 
 
 8IM AmliKMa-kmtaei vehicles, sleighs and sleds 5 
 
 3230 Motor vehicles and parts, inelmding auto «re» so 
 
 3240 Vehicles pushed, pulled or p n p e iled the oeeupmt tt 
 
 3300 Floating eqaipment: 
 
 mt mmm m4 §m$ nm, l i — giM m4 tmehtt 31/3 
 
 3320 Police and fire ^mt§ 3 j/j 
 
 3330 lee breakers 3 1/3 
 
 S8M JBmp 8oat«, N/e hoate amd other small boats 10 
 
 8U8 Pontoons, seowe, ete. 10 
 
 3360 Floating dredges 
 
 3400 Elevators and other eqaipment for lifting, h«iiH»g^ conveying and 
 
 3410 Elevators and accessory appantime., 5 
 
 3420 Derricks, cranes and hoists 5 
 
 •4St Hand hoisting apparatus 12 1/2 
 
 S44t OmI ftoMtaf mpp m ntme le 2/3 
 
 1480 Hospital stretchers , 10 
 
 i#TO Traveling ladders, etc ^ 
 
 §•§• "HmIs, mmm «ai mtkat rmtatmtn- 
 
 3510 TrutOte ^ 
 
 3520 Valises 10 
 
 3830 MUk and ether food cans 331/3 
 
 8Mt Demifehme mmd mmI«, /art, etc. 1% 
 
 3550 Trays 20 
 
 3560 Case* for instruments 3 1/3 
 
 iftt M eMW 33 1/3 
 
 3600 Fittings sfsrlsllj afcpinil for iinilpplt koata, eic: 
 
 3610 iincAor« , 5 
 
 3620 Chains, hawsers, lines 5 jyg 
 
 ^^^^ ^so^ h0oh$, prsppiiap itMse, e$0,t ••.••».............,,,.,,,.,.,,,, 20 
 
 3640 Pipe line and fittings for floating dredgee tO 
 
 3700 Telephonic and telegraphic equipment: 
 
 •nt Teiephonie eqiUpment 5 
 
 8T8i Tet^gnphio mMtf uwr 4 
 
 8730 Dictagraph g ^ 
 
 8800 Hnrnem^ jMddkerjt teajfifiagfi and other stable and gan^ ru rily- 
 
 8810 Harness and ceUan 18 1/t 
 
 8880 Saddles '***' 
 
 MM BHdHea, htte, htdtere, ehatne, hoots, pads, spurs 12 1/2 
 
 3840 Blankets, robes, covers, weights 14 3/3 
 
 8860 Curry combs, clipping machines, feed cans, etc 33 1/3 
 
 Slings and other equipment for handling sick and injured animals 8 1/3 
 MM ^pMlil aai mdm^mmmm tnavatMag madl eomnsflng eqnlpnMai: 
 
 MM 909 »ti>8 — oiNr tii U afi lfci y 9f hornet md f§§im§u „„:, f 
 
 (OoMiKwi) 
 
 ruammmmmauMm Wtt 
 
 £ 4000 FuBNimsB asj> Fdshibhihos, ahd Other Equif- 
 
 MXNT FOB ConfymmmtKm amb CbifvoKr; Ovnos ahd axuvmi. 
 
 Stobe Equipment iM^^t t m am 
 
 E 4100 Chairs, beds and other supports for the body: per ckht. 
 
 4110 Chairs 4 
 
 4180 SUmU 4 
 
 4130 Beds and cote (inelmdimg hed tpringe)... 5 1/8 
 
 4140 Benches 5 
 
 4180 Oomehee, lomngee mmd eettoee 8 1/8 
 
 4160 Foot Stools 8 1/8 
 
 4170 Hammocks tS 
 
 4200 Tables, desks and other supports and depositories for commodities : 
 
 4tlt fto»l«t , 4 
 
 4220 Desks 4 
 
 4230 Cupboards, sideboards, counters, shelves 4 
 
 4840 Cabinets, eases, lockers, bins and boxes 4 
 
 4850 BoeHce—u 4 
 
 4260 Teibourets, stande, pedett m lt , eopg JkoMer* 4 
 
 4270 Vmnlts and safee 8 
 
 4880 B w m t m dnd eMfomitn 4 
 
 4290 Mieetiamneoue Mpportt mnd depoeltoriee for wmmodMee iO 
 
 4300 Floor coverings: 
 
 4310 Carpets and rugs 10 
 
 ^i^HtO Jtf iflfltlMN'^pff •••••••••••»•••«•• •••«••«••*••••»« 
 
 4330 Mdmoleum 18 1/8 
 
 4340 Umts and treads is 
 
 4M0 Fottleis, waU, w la d s w and famttne eoverings, draperies wmd 
 windmr iteieo: 
 
 4410 Portiers 6 2/3 
 
 4420 Wall coverings g 1/3 
 
 44M WMm e SM r f a ftn s 1/8 
 
 4440 Furniture coverings le 2/3 
 
 4450 Draperies s 1/3 
 
 4460 Window shadet 12 1/2 
 
 4470 Window polee 4 
 
 4500 Kitchen, dining room and household utensils and erackery 10 
 
 4600 Baths, lavatories, toilets and toilet accessories: 
 
 4010 Bmfh Ulhe, thower heithe mmd portaiis ftatJk* 3 I/3 
 
 4620 Lavatoriee, sinks and /mm fates. 3 1/3 
 
 4630 Toilets and urinals 3 1/3 
 
 4640 Plumbing, pipes and other fittings 4 
 
 48M ToUet meeetaories (hair drger, toUet paper hetder) 4 
 
 4tM Bdth room fittings 4 
 
 iilO TMet or commode cha4r$ 4 
 
 48M TonsorUU equipment 4 
 
 4700 Bedding (asdwlre oi bed linen) 8 1/8 
 
 48M Oflce, Ubrary and store tmrmUmn tmd tmrnUkt^ mC sttstwhii 
 classified: 
 
 4810 lUMInge, ete. § 
 
 4iM Office machines and deeioet ^ is i/s 
 
 4840 Court furniture, etc 5 
 
 4850 Telephone and election booths 5 
 
 4800 Oino o ie ii fof fmmteh i ng et siwfc as ja rd in iere , veee, amd e— j gi i it^i , 
 
 statuary 4 
 
 4870 Annunciator and call systems g 1/3 
 
 48M JDotfc egutpmoaf (ineludUtg reeeptaeles and devleee) 18 1/8 
 
 4890 Store equipment is 1/S 
 
 4900 Equipment for convenience and comfort: 
 
 4910 Porch shades, awnings, blinds, etc SO 
 
 4M0 fonlo mmI pwttM d ftoiMos* ••«•••• M 
 
 40fl8 HIpMW •*••<••«•••••••»••*•••*••••••••••••*•••••••••••«••.••....• 10 
 
 (Coatiaaod) 
 
^ ^ . ANNUAL 
 
 S 4000 YvMBiTWM Asm xuiuijumros, £to. — Continued bate of 
 
 DBPSaOIATION 
 
 S 4900 M qw lptcmt fmr coBTenlence mad eoMfort— Cratinned: m obrt. 
 
 4950 Flags and corern for flags 20 
 
 4960 Window and door screens : ; so 
 
 m9 Omw f tt s 
 
 £ 5000 FacHnanrT, asd Life FBESERviira ahd OiumAicofo 
 
 Equipment 
 
 £ 5100 Fire preventing «nd fighting equipment: 
 
 SllO Pumping engines mn4 water toman... 3 2/3 
 
 5120 Chemical engines , 4 
 
 5130 Hook and ladder trucks 3 
 
 5140 Hose carts and other supply wagons ' 3 
 
 SIM Fttre koote, MMlet mmI othar fhhtimp t mpt aat am ta 4 
 
 5160 Hose and reels 20 
 
 5170 Hand grenades and other hand fire extinguishers 10 
 
 SIM CombinatiOH hose and ekemtieal vehicle* 5 
 
 S190 Miscellaneous fire prevenHaw c f ifni il (fka i«ap»A...^...i.... 10 
 
 5200 Life saTlng equipment: 
 
 5210 Marine lije preservers v .. 
 
 OM W%n Ufa aaf^ am4 ather atwipatamt 
 
 5230 Danger signs ,. M 
 
 5300 deaaing, renovating and polishing equipment: 
 
 5310 Laundry equipment g 1/3 
 
 MM Oarp^ stceepers , 20 
 
 •M0 Mtu a et sprayers 20 
 
 SMt Mop wringers m 
 
 MM Window elaankaf M^f UUa M 
 
 5390 Vermin traps S 
 
 5400 Clipping, trimming, rdHagt Mid watering equipment for lawn 
 
 5410 Clipping 
 
 5420 Trimming (lawn mower) 12 1/2 
 
 SIM Moiling 3 
 
 .S440 Maitar1m§ It 1/8 
 
 5450 Lawn and garden tools and inijdements, hose and reete I2 1/2 
 
 . 5460 Snow Shovels, ice scrapers and planers, etc 12 1/2 
 
 5510 Buoys 
 
 5900 Special and miscellaneous property and care-taking equipment: 
 
 5910 Step-ladders 12 1/2 
 
 MM iraa aaad 1m p mr tt ^tt 
 
 *MM Iran pratinpa, etc. > s 
 
 £ 6000 Educational, Scientific ajsd Reckeationai. 
 
 Equipment 
 
 6100 EdaortkNMd equipment: 
 
 tllO Library Btoeh S 
 
 6120 Art gallery stock 2 
 
 6160 Schoolroom equipment 4 
 
 6210 Surgical and atedieal equipment j. 
 
 6220 Measuring instruments and accessories 5 
 
 6230 Weighing and metering apparatus 5 
 
 MM Md» ta the tances • f. 
 
 6250 Photographing equipment 10 
 
 M70 Mechanical drafting devices 10 
 
 (Continued) 
 
 £ 6000 £ducational, Scientific and Rbobbatioieai. annual 
 
 Equipment — Continued batb o» 
 
 BmmAmiir 
 
 E 6200 Scientific equipment — Continued: oniT. 
 
 6280 Laboratory equipment not classified s 
 
 6M0 IttirwtloMl eqalpHMH*: 
 
 0310 Musical instrumente ma4 ace»»orte$ 3 1/3 
 
 6320 Stage equipment 20 
 
 6380 Picture eaihibitors and accessory apparatus 5 
 
 6340 Opwmaetmm and playground equipment of a peratanent nature. ... S 1/3 
 61M Air guns and other missile tJurawUtg apparatu* (not internal 
 
 combustion) and targets 8 1/3 
 
 MM Qaatee eqaipatent 8 1/3 
 
 MM flparfal and miscellaneoM nfllTallwI. ■liillii sbA rnnrwiilnnal 
 
 eqaipnMMt / s 1/3 
 
 E 7000 PoLiois AND M1L.1TABY Equipmbht 
 
 £ 7100 Police equipment: 
 
 7110 Rifles, revolvers and other eauM artat 4 
 
 TIM Batons, night sticks, riot duhs, aatardtt *ta. 10 
 
 7130 Belts, badges, handcuffs 4 
 
 71M Special and miscellaneous police equipment 4 
 
 £ 8000 Lnrx Stock (Other Than Stock Pubohaskd worn 
 Slaughtkb ahd Zoolooioai. Stock) 
 £ 8100 Beasts of burden: 
 
 8110 Horses 10 
 
 SIM Males g 1/1 
 
 8130 Donkeys and burroft g 1/3 
 
 8200 Produce-yielding animals: 
 
 niO Co«M and heifers 12 1/2 
 
 88M BuUs amd buU eahet M 
 
 8230 Steers -. if 1/1 
 
 8240 Sheep and goats M 
 
 8M0 Swine M 
 
 8260 Poultry M 
 
 8900 Special aaA mlsoelkweow lire stock 10 
 
 E 9000 Miscellaneous Equipment 
 
 £ 9100 Office and store equipment other than furniture and furnishings: 
 
 9110 Tdbaceo cutters 4 
 
 9130 Display apparatus g 
 
 9200 Punitive and correctional equipment: 
 
 M50 Whips M 
 
 9300 Equipment for *"-*^!ng l—ST pa ttmta S 
 
 9500 Signaling equipment 5 
 
 9600 Equipment for imqpecting supplies (exclusive of construction work) : 10 
 
 MM Inapeetors* badge* 4 
 
 F StbUOTUBSS AMD NONHBTBUOTUBAI, IlfPSOTEaanfTB 
 
 F 1000 Buildings: 
 
 1100 Office buildings for administrative purposes 1 
 
 1M8 B wt UUag* mad far aperatte a parpoe e * 
 
 ISIO Buildings used for gfeneral operation (other than dsHified be- 
 low), school houses, bath houses, crematories 1 
 
 IMO Buildings used for manufacture or horticulture 8 
 
 1880 . Hoq^itels, MgrliuBs, prisons, etc 1 
 
 13M itaald m ume amd ether Uatag § wart e r$ 1 2/3 
 
 ((^ntinued) 
 
F SxBiroTinBis and Non-stbuoturai. iMPBOHBionmH- . arhqal 
 
 Continued matk or 
 
 F 1000 Boildinss— Continued: rai orar. 
 
 14M CkmnheM, mmSUorkma, emhSHtUm haUs, museums, club houses and 
 
 mmwMmmt pHees i 
 
 1500 Sitnres ^ 1 2^3 
 
 1«00 Buildings U9ei fitr storage purposes — 
 
 !§!• StoapAovaM j 
 
 ItM Stables 4 
 
 liM Oarages 4 
 
 IMO Sheds and shelters , , [ , , 3 
 
 11M «ii<Mte#f fuei tMv for th» m§ tu H on •/ he&t^ UtM, pow0t or 
 
 refrigeration \ 2/3 
 
 1800 SeKage and drainage disposal plants 2 1/2 
 
 IWW Aliwetol Mi4 miteenmmeomt— 
 
 1910 Toilets 4 
 
 1920 Stairways 4 
 
 1930 Water towers and stand pipes 4 
 
 SlOO Sewers, trater mctet, —liwuia^ «#Ar^ 
 
 1110 Sewers 1 I/3 
 
 StM Water mains, etc. 1 1/3 
 
 IIM Subways aad tuuida 11/8 
 
 Conduits j 
 
 SMO Artificial river and harbor channels and basins. 
 S3M fMwMetifa, nmSt, tUewaikt wnI «lreef«— 
 
 StlO Puvemeiits 4 
 
 two Roads iQ 
 
 S3M Sidewalks f 
 
 ttiO Streets ; ^ 
 
 2400 Filtration beds and galleries 3 1/3 
 
 2600 Naphtha street lamps and posts 4 
 
 Wkrlm§ mm4 necessary supports (ineludtng atreet lamps, signal 
 
 epetems) 4 
 
 3000 Mines, qnarries, borings, reservoirs, welto aad datcvM: 
 
 3100 Reservoirs, basins, forebays, etc 3 1/3 
 
 »00 WeOe 3 
 
 4000 Retainiiv aa^ nUMrfWIiv mrnUa, teM, JcMm, «Ic.: 
 
 4100 Dams 2 
 
 Levees, riprap works, embankments along streams and water fronts 2 
 
 4400 Intake cribs ani etmeimree % 
 
 4500 Retaining walls 3 
 
 4600 Bulkheads 3 
 
 •iM Bridges , j 
 
 not Grade crossings (abolition of) 3 
 
 5400 Elevated railways 1 
 
 0000 Plrrs mH TiHarrwi 
 
 •too «er» 3 1/3 
 
 •MO Wkmrvee 3 
 
 wot OnMBoM aaS emmmamnOn slruciiireB, tBBces, trellises, etc.: 
 
 TIM Mon umenU, «l«l««ry, mrehee, grmveeUmee, i/s 
 
 7400 Fountains 
 
 7500 Fences 4 
 
 TiM Afkeruy fin l WsM, rerg e iM, fmv polw, • 
 
 7800 Fixed apparatus, and egwijiw— I Jor ortioor rMraMia* fHwyOM*.. M 
 
 8000 Xon-structaral improTements: 
 
 8100 Filling and terracing, grading 1 
 
 8M0 MMn§ mm£ 9emn§..,, i 
 
 8300 Horticultural improvements , t 
 
 8400 Raging strueturee and removing ob»truetUm$,,„ 1 
 
 (Concluded) 
 
 INDEX 
 
INDEX 
 
 A 
 
 Atetement of expense, 169, 178, 173 
 
 of revenue, as a character of expense, 8t 
 
 of revenue, in budget, 169, 172, 173 
 Account, capital, accounts in general ledger for, 
 IM 
 
 general, nocoonts in general ledger for, 189 
 AiWOnntlng system, general description of, 1 
 Aeeomita, credit in general ledger, 129-136 
 
 debit in gmeral ledger, 1S9l.1S8 
 
 fund, classification of, 1 
 
 fund, accounts in general ledger for, 130, 136 
 
 proprietary, classification of, 1 
 
 pro p rlet M y, aoooonto in general ledger for, 
 
 129 
 
 special and trust, accounts in general ledger 
 for, ISO 
 
 standard, for gen<»»I ledger, 129-136 
 Aeeounts receivable, as character of expendi- 
 ture, 39 
 in budget, 169, 172, 178 
 journal entries for, lit, 127 
 ledger, 109 
 
 register and schedule of (income), 76, 94, 95 
 Accrual, register of revenue, 75, 99, 9S 
 Activities of the city and county, 198 
 Adjustment of vouchers by city controller, advice 
 
 of, 14, 8S 
 Advances between accounts, 69 
 
 journal entries for, 126 
 Advices of voucher adjustments, use of, 14, 33 
 Api^Kipriatlon, ledgers, 98, 111 
 
 monthly statement, 138, 142 
 Appro^iations, condition of, shown by fund bal- 
 ance sheet, 169, 163 
 journal «itriea tor, 118, 188 
 Approval of vouchers' by ofloers, 14 
 Assessments, as source of income, 56 
 Asset and liability, revenues accrued and exp e ns e s 
 incurred and fund system of accounting 
 and reporting, object attained by, 1 
 * Assets, liabilities and reserves, journal entry for 
 opening new m( of books, 181, 183 
 
 B 
 
 Bslamw dieet, capital aeeount, 158, 159 
 fmd, 168, 163 
 
 general account, 156, 157 
 
 special and trust account, 160, 161 
 
 aoiBBMuy c oMeHa n t ed, 15f 
 
 Balance sheets, 153, 15S-168 
 
 description and use of, 153 
 Bookkeeping, double entry, 117 
 Budget, explanation of terms used in, 168 
 
 forms, de e eriptk m and use of, 168 
 
 making, 164 
 
 municipal, 164 
 Bureau of correction, functionid classification of, 
 808 
 
 C 
 
 Capital aeeount, accounts in general ledger for, 
 180 
 
 balance sheet, 158, 159 
 
 Cards, used in mechanical tabulation, 34, 35 
 
 Cash, le^^fer, 109 
 
 transaetlons, journal entry for, 120 
 transactions, monthly statement, 141, 152 
 transactions, register and schedule of, 76, 
 96, 97 
 
 Central office of departawnl or bniean. requisi- 
 tion on, 8 
 
 Character, classification of expenditures by, 38 
 daasifleatton of inecHne bj, 54 
 of expenditure shown on voucher, 14 
 Charges, as source of income, 56 
 CheclcB on aoeunicy of trial bcilance, 154 
 City and county of FMIada^Ua, organisation 
 units and functions or activities for, 198 
 City contrcdler, advice to department or Imreau 
 of vevidher adjoatment, 14, 88 
 can pronptly- obtain infOTMllMi tkcmigk a»> 
 
 counting system, 1 
 copy of order attached to voucher trans- 
 mitted to, 9 
 copy of order, when issued, sent to, 10 
 monthly reports required by, 137 
 receives information from vouchers, 14 
 Master and aAaAda of vonelMra ■■■t to, 
 70, 82 
 
 schedule of all registers to be sent to, 63 
 QafauMits* ledger, deaeription and use of, 103, 113 
 CI— Iflgatioa of eipnadltusa, 88 
 
 of income, 54 
 <3o«ing journal entries, 121, 127, 128 
 Codes in mechanical tabulation, 84 
 Comparative fund balance sheet, 168, 163 
 Conditio of funds, shown bj smumsrj rqports, 
 188 
 
 Cons^fsee, eopj of order as adHoe to, 10, 85, 86 
 
 ofBce copy of order for, 10, 27 
 Consolidated balance sheet, 155 
 Contingencies, as character of expenditure, 49 
 
CoBtnet ledger, description and use of, lOS, IIS 
 Gaainel otders, destiipilo B and use of, 9 
 
 no posting for, in appropriation ledger, 100 
 Contract reaerres, r^^ter and schedule of reduc- 
 
 tfona in, TS, 88, 84 
 Contract, monthly statemort* 18f^ 148 
 
 Contract vouchers, 13, 14 
 
 Contracts, register and schedule of, description 
 
 mm§ wm Ui Ui n 
 Contrihutions, as character of expenditure, 48 
 Control over accuracy of accounts and reports, 3 
 Correction, bureau of, fanettomd classification 
 
 ftllt S8S 
 
 Credit accounts, in general ledger, 130-136 
 Credit invoices or credit memonuida, use of, 13 
 Crops, aa ^ameter of ezpenditare, 88 
 
 Debit accounts in general ledger, 129-136 
 Debt, M eianctar Of taiM, M 
 Defleit, aa diaracter of income, 55 
 Definitimis of modem accounting terms, 3 
 Delirery slips in lieu of invoices, use of, 12 
 
 of, 13 
 for 
 
 Di^raeiation, credit balance showa 
 future replacements, 109 
 jonnial entry for nKmtUy proportion of xe- 
 
 serve for, 119, 127 
 monthly statement ol^ 141, IM 
 rates of, 204 
 
 for, 188 
 flgr, ledger, 108 
 
 for, register and schedule of, 74, 90, 
 81 
 
 DeAail geHenil fovraai entries, 188 
 
 Detail ledgers, description and use of, 98 
 
 required for accounting system, 1 
 Boenments, deeeription and use of, 7 
 
 actions, 2 
 
 I 9i, required for accounting system, 1 
 in deteil ledger aeeoAnt, 8 
 and schedule of, 63 
 lefisters and schedules of, required ior ac- 
 counting system, 1 
 mgwn www nBBenBB^^, 
 revenue and receipt, 14 
 two entries from, 2 
 iKgiNitions, as source of income, 60 
 DonMe entry hooMNWflwf, tST 
 
 ite and exceiB tana, as dharaeler of in- 
 come, 55 
 
 lings of departments, as source of income, 56 
 Saenmbrances, contract, from register of con- 
 tracts, 64 
 
 ooatrMi* ia afprofriattm iBigu, 100 
 
 Encumbrances — Con Hnued 
 
 open BMMtet wder, fran tcii^sImp of ofdars, 
 
 64 
 
 open market order, in appropriation ledger, 
 100 
 
 efen mailnt «rder, vm of rsqalBltteii to set 
 
 np, 65 
 
 Entries, general journal, description and use of, 
 117 
 
 two from each document, 2 
 Equipment, as an object of expenditure, 46 
 
 inter-departmental invoices for transfer of, 
 
 monthly statement of, 140, 148 
 shown in property ledger, 107 
 Escheats, as sovree of income, 59 
 Estimates, preparation of annual, 164 
 Eiqpenditure, characters of, 38 
 object of, classification, 41 
 Expenditure Tondier, description and use of, 18 
 Bq>enditures, classification of, 38 
 detail distribation of, 51-53 
 tor repairs, debited to reserve for repairs, 109 
 for replaeonents, debited to reaerre for da> 
 
 preciation, 109 
 in appropriation ledger, 99, 100 
 reeoneHiation of, 49, 80 
 
 as eharacter of income, 54 
 arerage amount charged to, for repairs, 109 
 ffirect and miscellaneous, in budget, 165, 168, 
 
 178, 178, in^ 188 
 incurred, as dMCpeter of expenditure, 38 
 incurred, monthly statement of, 139, 146 
 ledger, description and use of, 104, 114 
 
 Financial condition, shown hj sqnunary repots, 
 
 153 
 
 Financial program, municipal, 164 
 
 Pines, as source of income, 58 
 
 Fixed charges, as character of frwgfmShxan, 49 
 
 Forfeits, as source of income, 59 
 
 Functional classification, for bureau of correc- 
 
 of proper^, dMvwii Sli property 
 ledger, 108 
 Functions and activities, llW 
 Fonctions, dassifeatloB of ezpenditnrea hgr, 88 
 
 classification of income by, 54 
 of city and oonnty of Philadelphia, 188 
 Fond aeeounts, nature of, 1 
 
 in general ledger, 130, 136 
 Fund balance sheets, 162, 163 
 Fund ledgers for appropriations, 98 
 
 m, aa Amm la iMd ae eo— H 1 
 accounts in general ledger for, 130, ISO 
 classification of expenditures by, 49 
 elassHlcation of income by, 62 
 
 215 
 
 Q 
 
 General account, accounts in general le^ier for, 
 188 
 
 balance sheet and operation accounts, 156, 157 
 Cteneral and loan funds, recapitulation in budget, 
 
 16{(, 170^ 171, 180, 181 
 General fund, aoeooata in genwal ledger for, ISO, 
 
 136 
 
 balance sheet, 162, 163 
 General journal, description and use of, 117 
 General ledger, contains summary accounts re- 
 quired in accounting system, 1 
 
 description and use of, 129 
 
 standard accounts for, 188-186 
 Gifts, as source of income, 60 
 Grants, as source of income, 60 
 
 I 
 
 Income, classifieation of, 54 
 
 due and collectible, journal eatej for, 119, 127 
 
 reconciliation of, with receipts, 62 
 register and schedule of accounts receivable, 
 76, 84, 05 
 
 Inspector, ofBce copy of order for, 11, 28 
 Inter-departmental invoices, use of, 13 
 Inter-departmental services, register and schedule 
 
 of, 78, 8M8 
 Interest, as souroe of income, 68 
 Inventories of property, 187 
 
 Inventory of equipment, including live stock, 191, 
 195 
 
 of land, structures and non etmctngal im- 
 provements, 188, 195 
 
 of property, to open property ledger, 107 
 
 of stores, when to take, 187 
 Investment of the city, analysis of, for general 
 
 account, 156, 157 
 IiivestiueuU, sale of, as source ot ineome, 61 
 lamrfees ai^ payrolls, as elements of expense, 104 
 
 journal entry for, 119, 125 
 
 register and schedule of, 66, 81 
 IsvoleeB^ credit memofaadiuu, 18 
 
 description and use of, 11 
 
 inter-departmental, 13 
 
 memorauduiu, 11 
 
 received from departments and bureaus by 
 department of supj^ies, journal entty 
 for, 120, 127 
 
 reeoneiliation witli v oue tt er s , 50 
 
 regularly rendered, 11 
 
 sent to department of suj^Iiea, journal entry 
 for, 119 
 
 SMit to departaiMit of supplies, rei^ater and 
 
 schedule of, 69 
 "supidies," use of, 11 
 
 J 
 
 Journal entries, description and use of, 117 
 detail, lis 
 
 Journal Entries— CoMtitt«ed 
 
 detail, for ^otiag at end of accounting period, 
 187 
 
 detail, for opening new set of books, 1S8 
 
 detail, monthly, 188 
 
 tar TOOdher adjustments, 101 
 
 from roister of cash transactions, 76 
 
 from r^^ister of contracts, 64 
 
 from reg is t CT of taeoma aeeounts receivable, 
 
 76 
 
 from register of invoices and payrolls, 69 
 from Ttgiater of invoices sent to department 
 
 of supplies, 70 
 
 from register of orders, 66 
 from register of reductions in contract re- 
 serves, 78 
 
 from register of reserve for rq^airs and eapl* 
 tal depreciation, 75 
 
 from register of revenue accrual, 75 
 
 from registw of servieea reeeived from 
 other bureaus, 73 
 
 from r^^ter of services rendered other bu- 
 reaus, 73 
 
 from registw of v o oe l m w i seat to e!ty oen- 
 
 troller, 72 
 
 from report of stores issued from storeliouse, 
 74 . 
 
 oirtline, for cledaff at mid of aeeowtimr 
 
 period, 121 
 outline, for department of supplies, 120 
 outiiae, for opening' new set of booka^ 181 
 outliae, moali4y* 118 
 
 printed, how used, 117 
 
 '^mlety^ Mid "supplies" used in, to illustrate, 
 68 
 
 Journal, gtmanSL, deeeriptton aad use vt^ .ltt 
 
 h 
 
 Land, as an object of expenditure, 47 
 
 as a dbaracter of income, 54 
 Ledgw, accounts receivable, description and use 
 
 of, 109 
 
 ap^opriation, deseriptSoa and use of, 88 
 
 (daimants*, description and use of, 103 
 contract, description and use of, 102 
 eiqpense, description and use of, 104 
 general, de s e rlptlea and noe of, 188 
 general, standard accounts for, 129 
 pr oper ty, description and use of, 107 
 reserve for repairs «id capital depreciation, 
 106 
 
 revenue, description and use of, 109 
 stores, description and use of, 106 
 work in p ro gr e ss , d e s cr ipti on and use of, 106 
 Ledgers, detail, description and use of, 98 
 
 Liabilities, current, in budget, 169, 172, 173 
 Loan funds, accounts in general ledger for, 131 
 bataaee sheet, 108, 168 
 
lit 
 
 M 
 
 IfHnifBctarad goods, aa dhsneter of expenditure, 
 tt 
 
 llrtMiriali, M sa «fcjeei of «3Epeaiitare, 43 
 
 faier-departift^l tofim wmA. for tctasfer 
 
 of, 13 
 
 Mechanical process, analysis of expenses incurred, 
 pi up ertj aeqoired aad otih«r CTpendttnres 
 
 by, 37 
 
 Mechanical tabulation, 34 
 
 Memoranda, credit, description and use of, 13 
 ind tMMNute, iDBgt d^MTtnente for de- 
 partment oi wfpHaa afpfoprtetion ac- 
 counts, 65 
 fa w oi ee s , descriptiom sad use of, 11 
 MaaMd of aeumlloii. 1 
 IMeipal •■■iwtol pngm, IM 
 
 O 
 
 Object of expenditure, sliowB on Toueber, 14 
 OI||M)t> of expenditure, dMuMiaiiMK vt oyencH- 
 
 tures by, 41 
 Obligations, as character of expenditure, 4S 
 CMfeSb ^ffW ^ order rebdned iu issuiuf , 10, 24 
 OpealBg new set of booka» joanMl wrtri ea for, 
 
 121, 122 
 
 Open mnilwt ordnrs, monthly statement, 138, 144 
 Opntnling bureau, standard accounts for, 129 
 
 outline general journal entries for, 118 
 Operating results, shown by summary reports, 
 
 m 
 
 shown In accounts, 1 
 
 Operation accounts, for general aooount, 157 
 
 use in summary reports, 153 
 Older, aeknowledginent by eontraetor or vendor, 
 10, 22 
 
 consignee's advice, 10, 25, 26 
 consignee's oflBce copy, 10, 27 
 eoatnMMr^ mti ta ndoi^i eoi^, w, si 
 controller's copy, 10, 23 
 inspector's office copy, 11, 28 
 office copy, 10, 24 
 ori8bMl.t, M 
 Orders, contract, description and use of. 9 
 
 contract, no posting for, in appropriation 
 ledg<er, M 
 
 ojien market, description and use of. 9 
 liquidated, iavofeei to department of auj^Ues, 
 Tt 
 
 liqa i d ale d, fo w e fc ara aent to eftjr uo ai iifflw, TS 
 monttily atat«nent of, 138, 144 
 register and schedule of, 64, 80 
 Organization units, classification of expenditures 
 
 ctaarfBeation of income by, 54 
 
 for and county of Philadelphia, 198 
 
 P 
 
 Payment of debt, as object of expenditure, 48 
 PayiDNita ariaing frooa xalatfoai of afeal^ aa ebar- 
 •etar of expendttarik 49 
 
 in budget, 172, 173 
 Payroll and miscellaneous voucher, 13, 14 
 Payroll, vOfbtn, for all barcaaa, 14 
 Penalties, as source of income, 59 
 Pensions and retirement salaries, as character of 
 
 expenditure, 49 
 Percentages of depreciation, 904 
 Poetage and transportatkw, aa ebaraetor of ex- 
 penditure, 39 
 Postinga to genend ladgmr tram Joamal, 117 
 Printed journal entries, nae of, 117 
 Prt^rty, acquisitioa% aa character of ejqwndi* 
 ture, 39 
 
 functional use of, 107 
 
 dl^oaed of, journal entry for. 120, 127 
 
 disposition of, in property ledger, 107, 108 
 
 in budget, 165, 16«, 169, 176, 177, 184, 188 
 
 inr«Dt(nfiea and traiwfers of, 187 
 
 inrentory to open ledger, 107 
 
 ledgw, d eaeripti on and use of, 107, 116 
 
 momOiSj atatflBBeat, 140, 148 
 
 tranaf erred to oiher bnreaoa, aaa aerrieee rtm- 
 dered 
 
 Proprietary accounts, description of, 1 
 
 in general ledger, 188, 181 
 Proprietary relations, as shown in accounts, 1 
 Public safety, department of, bureau of correc- 
 tion, functions used as illustration, 203 
 Pnblia aerrie^ a n l aipi ' lB e B, aa ao«iree of ineooM, 
 56 
 
 Punching cards, in mechanical tabulation, 34 
 
 B 
 
 IJatcs of d e p r e ciation, 204 
 
 Ileceipta, reconciliation with income, 62 
 
 which increase indebtedness, as source of In- 
 come, 61 
 
 I'econciliation of expenditures, 49, 50 
 of expenditures with vouchers, 50 
 of iaeoine, with reedpta, 8f 
 
 Beeredtta to appropriatiosa, jamui ewtey for. 
 
 118, 124 
 
 K«ductions in contract reserves, register and 
 
 aeMda of, TB, 88, 84 
 Bcgiater .af accounts receivable (bMxana), 78, 84 
 
 of cash transactions, 76, 96 
 
 of contracts, 64, 78 
 
 of doeoMiitB, 88 
 
 of documenta reqnirad for aeeoontiair uph 
 
 tem, 1 
 
 of income — aeeonata receivable, 76, 94 
 
 of invoices and payrolls, 66, 81 
 
 of invoices sent to daparturat ol aBH^iea, 18 
 
 of orders, 64, 80 
 
 217 
 
 Kegister — (JontiHUcd 
 
 of reduetione in eontraet raawvea, 78, 83 
 
 of reserves for repairs and flu praiH I atto i n, 74, 90 
 
 of revenue accruals, 75, 92 
 
 of services received from other bureaus, 73, 87 
 
 of aervioaa readered otber bnzaana, 73, 85 
 
 of vouchers sent to city contndlar, 70, 88 
 
 Hents, as source of income, 60 
 
 Bepaira and replacements, aa duuaeter of ex- 
 penditnre, 88 
 
 Repairs, averaga aaMont tihufad to tiff aaa ti. 106, 
 
 109 
 
 eiqiendituTM for. debited to reaerve, 108, 109 
 in budget, 165, 168, 174, 175, 184, 185 
 journal entry for montUjr pn^ortion of re- 
 serve for, 119, 127 
 ledger, reaerva for, 108 
 monthly statement of, lil„ 149 
 register and schedule of naarve for, 74, 90, 91 
 reaerve for, 188 
 
 reanre for, aa im elinaeBt of expraae, 104 
 
 fieplacements, lexpenditures debited to reaerve 
 for depreciation, 108 
 in budget, 165, 166, 169, 176, 177, 184, 185 
 reserve for future, shown by credit fialaarr 
 in reserve for depreciation, 108, 109 
 IJeports, from detail ledgers required in account- 
 ing qratvB, 1 
 montbljr, to cStj oontroUer from detaU ledgera, 
 137 
 
 of stores issued from storehouses, 74 
 ammaary, hnm geaena led^r, 188, 188-163 
 
 aummary, required in accounting system, 1 
 Beqoisitions, on another department or bureau, 9 
 
 Oil central office of a department, 8 
 
 on departnort of mqppliea, 8, 16.19 
 
 on storekaapar, 7 
 Beserve, for repairs as an dement of expense, 104 
 
 for repairs and depreciation, ledger, 108 
 
 for repairs and depredatioa, regfiater and 
 schedule of, 74, 90 
 
 for unaccrued revenues, as character of in- 
 
 OOOEM, 88 
 
 Beipiniaibility, located bj perwa«g«t feeotd of 
 
 transaction, 2 
 BevNrae, accruals, journal entry for, 119, 127 
 aa ebaraetw of ineoaae, U 
 
 ledger, 109 
 
 monthly statement, 141, 151 
 register and schedule of, 75, 92, 93 
 Beveanea aoerned, not doe, as character of in- 
 come, 54 
 
 Ilights of action as object of expenditure, 48 
 
 8 
 
 "Safety,** naed in Joomal entriea to llluatrate, 63, 
 188 
 
 Salaries, wages and personal services, as char- 
 acter of expenditure, 41 
 
 Salary supporting schedule in budget, 165, 167, 
 178, 179 
 
 Sale of property, as source of income, 61 
 Schedule of accounts receivable (inctmie), 76, 95 
 
 of cash transactions, 76, 07 
 
 of contracts, 64, 79 
 
 of docimients for city controller, 63 
 
 of documenta required iqr aecouBting aiystem, 
 1 
 
 of ineooM— aoeooBta veeafvable, 76^ 98 
 
 of invoices and payrolls, 66, 81 
 
 of invoices sent to department of auppliea, 69 
 
 of orders, 64, 80 
 
 of rednetiona in eontraet reaervea, 78^ 
 
 of reserves for repairs and depree ia tfoa» 74, 91 
 of revenue accruals, 75, 93 
 of anrieea received tram other bureaus, 73, 88 
 of aervieea readered other burean% 78, 86 
 of vouchers sent to city controller, 70, 82 
 
 Schedules of balances and totals (monthly re- 
 porta), 137 
 
 Secondary classification of expendituraa^ 40 
 
 Securities, as character of income, 84 
 
 Services, other than personal, 41 
 
 received from other bureaus, 180, 188 
 recdved from other bureaa^ ri(iai«r and 
 
 adedule of, 73, 87, 88 
 rendered other bureaus, 39 
 tendered other boreaaa, joaraal entry for 
 120, 125 
 
 rendered other bureaus^ register and acbednla 
 of, 73, 85, 86 
 Sorting operation in mechanical tabaUiiioB, M 
 Source, classification of income by, 55 
 Special and trust, account balance sheet, 160, 161 
 
 aceounta in general ledger for, 180 
 
 fund balance sheet, 1G2, 163 
 
 funds, accounts for, 131 
 
 funds, in budget, 165, 166 
 
 traaaaetimia, proviaioB for, 63 
 Statement, appropriation, 137, 148 
 
 cash transactions, 141, 152 
 
 contract, 138, 143 
 
 depreeiatfani, 141, 180 
 
 expenses incurred, 139, 146 
 
 open market order, 138, 144 
 
 propertiea and equipment, 140, 148 
 
 repaira, 141, 149 
 
 revenue, 141, 151 
 
 stores, 139, 145 
 
 work in progresa, 140, 147 
 Statements, sumnMury, frtmi gcnwal ledgmr, 188, 
 155-163 
 
 Storehouse, monthly report of stores issued from, 
 74, 89 
 
 Storekeeper, requisition on, use of, 7 
 Stores, as character of expenditure, 39 
 
 balances in budget, 165, 169, 174, 175, 182, 183 
 iasned, aa an eioneait of r ffw m. HH 
 issued from storehooaea, monthty import ei^ 
 74, 89 
 
118 
 
 IMMBK 
 
 Blares — Continued 
 
 issued, journal entry for, 118, 124 
 
 monthly statement, 139, 145 
 Structures, as object of expenditure, 47 
 Subventions, as source of income, 60 
 
 gtt accounts, 3 
 BaHMHQf nyortak from general ledger, 153, 155- 
 Itl 
 
 SappUes, as as ol^ieet of ezpeattlore, 43 
 ■iffllM, department of, aocooBts deal lazgelj 
 with appropriationa, S 
 Inidget. lUt im, imM 
 fNMiMM fti'millrtcr of ixfoieai and poyrolla, 
 87 
 
 prooadure in register and schedule of orders, 
 U 
 
 proeednre in register and schedule of n we h - 
 era sent to city controller, 70 
 
 icoeivea from city controller dnplleaite of adr 
 fiai if nwwjfcm adjnstinent, IS 
 
 register and schedule of invoices sent to, 69 
 requires two copies of r^;ister and schedule, 
 
 Mfoisition on, 8 
 
 sta»dsrd ootUae mt^ff'^y jounal entries for, 
 IM 
 
 to MBi mgf «f w g i i t i r off l uw ifc eM to de- 
 
 partmortk f» 
 ivncher adJwIaMMa ia appropriation ledger 
 
 of, 101 
 
 wW mi t H« Mil sdwdnie aO ordeni ianed 
 
 for departments, 64 
 "Supplies" invoices, description and use of, 11 
 
 to be sent to d^ aitowml id soppHes, M 
 -HmdliiB." vaed to JmvmI eirtrica to illustrste, 
 
 63, 122 
 
 Surplus, as character of income, 55 
 
 TUbtSMag aad priaMmg^ M 
 
 Tabulation, mechanical, 36 
 
 Taxes, as source of income, 55 
 
 Tmns used in the hudget, explanaikm of; IM 
 
 Transfer of equipment, 192, 196 
 of stores, 194, 197 
 
 1mt§i/n of praperty, 187-JM 
 
 THal balance, checks on the accuracy of, 184 
 gives totals which pfove accuracy, 3 
 vsed in preparing summary stetemeitta, 188 
 
 TM MwaMb iM of, 153 
 
 T>Mit ■eeo—ti, acieowto in general ledger f or» 
 lit 
 
 Trust fodi^ a eee iMts for, ISt 
 
 U 
 
 UMaomihned balanees shown in app r epriatf oM 
 
 ledger, 100 
 
 Uneiqpended balances shown in appropfflntkm led- 
 ger, 100 
 
 Unifmrmity of IiiisImiiiiI to idmilnr aooonnta, S 
 
 V 
 
 y«Bd«; iiiliiinilniiwiint of reeeipt of order, M, 
 
 22 
 
 copy of order iretained by, 10, 25 
 ▼sntliw adjMUuuit, ndviee of, 14, SB 
 
 procedure in operating department, 101 
 taken into appropriation ledger, 101 
 Vouchers, oertilleation of, by oBeurs, 14 
 iiUMMmllon of, 13 
 expenditure, 13, 29-32 
 reconciliation with expenditures, 50 
 reeooeOiatim with invoioee, 50 
 sent to city eontetdler, JoMaal entry for, 119, 
 
 126 
 
 sent to city controller, register and schedule 
 of; 76; 8t 
 
 to give information to city controller, 14 
 to show character of expenditure, 14 
 to show object of expenditure, 14 
 
 W 
 
 Wofic in progress, as diaraeter of expenditure, 
 
 distributed, as an element of expense, IM 
 distributed, jouraal entry for« 118, 125 
 ledger, 106 
 
 mnrtHly ■ftiint, 14«k 1^ 
 
t 
 
 t 
 
 110394 
 
 NEH