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that had been bought within the year from the things that had been bought previous to that time. The appropriation could not be used, in that event, for purposes of establishing control over the things which are to be purchased and would be in the nature of a cost account; that is, charged with the things used.
Provisions at Variance With Good Practice
There are also parts of the resolution which, though not impossible of execution, would seem to be open to the criticism that they are in conflict with essential accounting and reporting requirements established by the comptroller, such as the following:
Such departments are directed to submit to the comptroller at the first of each month a statement on budget accounting forms * * * showing stock on hand at the beginning of the preceding month, the number of units and price per unit and cost amount of the supplies delivered to the department within the preceding month * * * daily, per capita, consumption of food supplies in pounds and the cost thereof by employees in the preceding month, and the total number of units consumed and cost thereof within the preceding month."
Resolution of Board Opposed to Established Accounting Procedure
This provision is opposed to the reporting requirements as promulgated by the comptroller. Of course, the view might be taken that the board of estimate and apportionment is a superior authority and therefore this resolution has the effect of repealing the comptroller's orders. But even though this might be conceded in practice, it has not had such an effect. The result of the two conflicting orders has been to introduce additional and collateral processes to do something that is already being done or which should be done in another way. The resolution requires that the statistical data of pounds consumed per patient be attached to the stores report. These data might have been obtained without duplication or additional cost. As the resolution has operated to throw the regular accounting processes into confusion, most of the reports are inaccurate. To determine quantities and unit cost of supplies by "patients" as distinguished from the "employees" requires the prescription of organic changes in some of the institutions that have not been made; for example, where both are fed out of the same kitchen. It would seem to be hardly worth while to attempt to keep an accurate account of the cost of two different products that are mixed in the process of production and no way is provided for knowing what the product is when made. When the report prescribed by this resolution is completed, it is in many instances a mere guess. The
been taken into account.
Summary of Advantages in Proposed Plan
The advantages to be gained in the exercise of administrative control over cost and stores accounts through the seven recommendations submitted for the consideration of the board are:
1. That through administrative allotments along lines of cost of work, both executive and administrative control will be established over cost data without confusion of the accounts and control over appropriations.
2. The allotment also lends itself to any subdivision of analysis that may be desired, with a view to reducing the cost data to standards for judgment-units which will admit of current reporting in the manner that is contemplated by the resolution, as well as required in current practice for the determination of efficiency and economy of operation.
3. The proposal also is one which will harmonize the stores account with the cost accounts.
SUGGESTED FORMS OF DOCUMENTS TO BE SUBMITTED
FORMABLE TO SECTION 226 OF
OUTLINE OF CONTENTS
Comment on Exhibits (in place of letter of transmittal of the
PART I. Forms of Documents for Legislative Action or De-