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REVISED ACCOUNTING METHODS 
 FOR 
 
 ILLINOIS STATE CHARITABLE AND 
 PENAL INSTITUTIONS 
 
 ADOPTED BY 
 
 DEPARTMENT OF PUBLIC WELFARE 
 
 August 31, 1918 
 
 APPROVED BY 
 
 DEPARTMENT OF FINANCE 
 
 August 31, 1918 
 
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 STATE OF ILLINOIS 
 THE DEPARTMENT OF PUBLIC WELFARE 
 
 SPRINGFIELD, AUG. 31, 1918 
 
 GENERAL ORDERS 
 NO. 218. 
 
 TO Managing Officers, Wardens and General Superintendent of all in- 
 
 stitutional divisions in the Department of Public Wvelfare: 
 
 SUBJECT Uniform Accounting Methods. 
 
 Effective October i, 1918. 
 
 1 Under the Civil Administrative Code, effective July i, 1917, the De- 
 partment of Finance is vested with powers of prescribing a uniform system. of 
 bookkeeping and accounting for the several departments. 
 
 2 In accordance with this provision the Department of Finance has pre- 
 scribed the system outlined on the pages to follow and it is hereby ordered in- 
 stalled by all of the institutional divisions of this department. 
 
 3 The instructions promulgated herewith shall be strictly followed anc 
 complied with, and any changes from the system of accounting outlined must be 
 prescribed by the Department of Finance through instructions issued by the De- 
 partment of Public Welfare. No institution official or employee will have au- 
 thority to change or deviate from these instructions unless definite written au- 
 thority is issued as stated. 
 
 4 Each division will take an inventory of all property and supplies on 
 the 30th day of September of each year on blanks prescribed by the State Auditor 
 of Public Accounts. This inventory is to be used the first time in making the 
 opening entries on the books and each year thereafter in making up the state- 
 ment of loss and gain. 
 
 5 Accountants inspecting books are not authorized to give instructions 
 for changes in methods and forms, but their hearty co-operation is desired, and 
 it is requested that they assist in carrying out the methods prescribed herein, and 
 that they report to the Department of Finance, and also to the Department of 
 Public Welfare, any deviation from this procedure. 
 
 Fiscal Supervisor. 
 
 ADOPTED: 
 
 APPROVED : 
 
 Director of Public Welfare. 
 
 Director of Finance. 
 
INTRODUCTORY 
 
 A perfect system of accounts is an aid and a protec- 
 tion to the management of a State institution division, 
 and it enables the officers in charge to show the true con- Perfect 
 dition of affairs. Institution officials should welcome a Accounting 
 verification of the accounts at all times, and the account- 
 ing work must be up to date, so these inspections can be 
 intelligently made at any time. 
 
 The chief clerk is charged with the accounting of 
 every nature concerning the business activities of the di- 
 vision. He will require all bookkeepers, clerks and ste- 
 nographers in the business department to perform their 
 duties promptly and accurately. He is to maintain an Chief Clerk 
 effective supervision over the store and is to be kept con- 
 stantly advised of the receipt and issuance of supplies of 
 every nature, and at least once a month he shall inspect 
 and verify the storeroom accounts. All heads of depart- 
 ments are to furnish him reports of their activities, so 
 that it will enable him to keep a comprehensive system of 
 accounting with these departments. 
 
 The storekeeper, or any other officer or empyoye 
 acting in this capacity, will be in immediate charge of the 
 store. He will be held responsible for the receipt, safe- 
 keeping and proper issue of supplies of every nature. 
 Nothing whatever shall be issued from the store except 
 by requisition approved in writing by the managing storekeeper 
 officer, warden or general superintendent, drawn on Form - 
 No. 8, and he will keep accounts in the form and manner 
 prescribed herein. In case there is a custodian of supplies 
 for the engineering department or other department, the 
 record of receipts and issues shall be kept in a like 
 manner. 
 
 It is important that the bookkeeper be well versed in 
 double entry bookkeeping and that he strictly follow the 
 rules prescribed. In his duties he must be prompt, sys- 
 tematic and accurate, and must not allow his work to lag Bookkeeper 
 or get behind. He should have no duties to perform that 
 will interfere with the discharge of his bookkeeping func- 
 tions. Dilatoriness and carelessness on the part of book- 
 keepers will not be tolerated. 
 
 Trial balances must be taken monthly and they must 
 show the true condition of the books. If a bookkeeper 
 is unable to get a correct balance within a reasonable time, 
 he will notify the Department of Public Welfare through fiances 
 the head of the division, so that assistance can be furn- 
 ished him. The form prescribed is a cut-leaf book, where 
 the names of the accounts are only written once, with 
 
Bank 
 Reconciliations 
 
 Surety Bonds 
 
 Cash Received 
 
 Official 
 Receipt 
 
 Remittances 
 to State 
 Treasury 
 
 Cross Entries 
 
 Individual 
 Accounts 
 
 Transfers 
 
 New Forms 
 Requisitions 
 
 twelve columns of debit and credit, so that it will last for 
 one year without re-writing. See Form No. 10. 
 
 Reconciliation of bank accounts must be made at the 
 end of each month. 
 
 All officers and employes handling money must be 
 under bond. 
 
 Cash on behalf of the institution division or inmates 
 will only be received at the general office of the institu- 
 tion division and handled by an authorized representative 
 of the managing officer, warden or general superintendent. 
 No other officer or employe of an institution division will 
 receive money for the State or for the inmates of the 
 institutions. 
 
 For all cash received a receipt is to be furnished on 
 the official form prescribed (see Form No. 27) and en- 
 tered on the autographic machine furnished for that pur-- 
 pose. No other form of receipt will be recognized in set- 
 tling the accounts of the institution officials or employes. 
 Lump sum entries and receipts in the name of officers or 
 employes will not be allowed. All receipts and entries 
 must be made in detail, showing the name of the person 
 paying the money and the purpose for which it is paid. 
 
 As provided by law, all cash received which is to be 
 remitted to the State Treasurer is to be forwarded to the 
 Department of Public Welfare every ten days and a de- 
 tailed report made to the State Auditor of Public Ac- 
 counts every three months. 
 
 No cross entries are to be made from one account to 
 another other than is outlined by this system of book- 
 keeping, unless they are authorized in writing by the De- 
 partment of Public Welfare. This authorization will be 
 in the form of a journal voucher similar to the transfer 
 vouchers now used. These vouchers are to be placed in 
 the files of the general office of the institution division in 
 the same manner as other vouchers are filed. 
 
 Vouchers from the reimbursing investigator for in- 
 dividual accounts are also to be filed with the institution 
 division for reference. No cross entries are to be made 
 on the individual accounts without the reimbursing offi- 
 cer's approval in writing. 
 
 Where transfers of merchandise or articles are made 
 from one department to another, within the institution 
 division, the journal entry is to be made and the depart- 
 ment receiving the goods is to be debited and the depart- 
 ment transferring credited. This will be authorized in 
 writing by the institution head. 
 
 Each institution division not keeping its records in 
 accordance with the forms prescribed herein will forth- 
 with make requisition for the necessary books and the 
 
Accounting 
 Sections 
 
 General Books 
 Section 
 
 blanks, and upon receipt of these will discontinue keep- 
 ing the old records. 
 
 ACCOUNTING SECTIONS 
 
 In order to meet the special requirements of the dif- 
 ferent classes of institutions, the accounting will be di- 
 vided into six sections : 
 
 1. General Books. 
 
 2. Clothing and Individual Accounts. 
 
 3. Industrial Activities. 
 
 4. Farm, Garden and Dairy Activities. 
 
 5. Receiving and Issuing Supplies. 
 
 6. Inmate's Trust Fund Accounts, Bequests and 
 
 Amusement Funds. 
 
 GENERAL BOOKS SECTION 
 The general books to be kept are : 
 
 1. Journal (bound book). 
 
 2. Invoice Journal (bound book). 
 
 3. Voucher Register (loose leaf), (Finance 
 
 Dept. Form F 14). 
 
 4. Cash Book (bound book). 
 
 5. General Ledger (bound book). 
 
 6. Firm's Ledger (loose leaf). 
 
 JOURNAL (Form No. 1) 
 
 This book is to be used for making entries that can- 
 not be handled in the other books. Some of these entries 
 are to cover produce furnished from the farm, garden and 
 dairy to the kitchen, institutional transfers, etc. On the 
 first day of July of each year the appropriations made by - Tournal 
 the General Assembly which are available on that date 
 must be journalized. The Department of Public Welfare 
 will furnish full information on this subject. Two-col- 
 umn journals are to be furnished all except the penal in- 
 stitutions, and they are to use six-column journals. 
 
 INVOICE JOURNAL (Form No. 2) 
 
 When invoices are received they are to be handled 
 in the manner outlined in Bulletin No. 5 from the Finance 
 Department. Before the invoices are filed in Bills Hold- 
 ing the footings and extensions will be verified, and then 
 they will be entered in the invoice journal. Before any 
 invoice is entered on the invoice journal it must bear the 
 signature of the receiving officer, showing that the mer- 
 chandise has been received, also signature of chief clerk, 
 showing same has been verified. The invoice (see Form 
 No. 2) journal is to be used as a record of all invoices re- 
 
ceived by the institution. It is to show, first, the date ; 
 second, firm name ; third, .articles ; fourth, total amount of 
 invoice; fifth, in the columns show what department each 
 invoice or part of an invoice has received the merchan- 
 dise. In order to show that the invoice has been entered 
 on the invoice journal the page number will be written on 
 the triplicate invoices as "I. J. No. 26." At the end of the 
 month after the pay-roll has been approved it is to be en- 
 tered on the invoice journal, apportioning to each depart- 
 ment of the division the amount for salaries and wages 
 belonging to it. The invoice journal is to be totaled at the 
 end of each month and each department debited in the 
 general ledger with the total shown in the several col- 
 umns. The account kept with the managing officer, war- 
 den or general superintendent for the pay-rolls is to be 
 credited with the total amount of the pay-roll the same as 
 each department has been debited. 
 
 VOUCHER REGISTER 
 
 (Form No. 3. Finance Department Form No. 14) 
 This book is to be used for keeping a record of all 
 vouchers forwarded to Springfield for payment and for 
 vouchers covering trust funds, amusement funds and all 
 other expenditures. The vouchers, when they are made 
 up, are to be given a consecutive number and are to be en- 
 tered on the voucher register, showing the voucher num- 
 ber, date, in whose favor drawn, the amount of the 
 voucher and the appropriation to which it was charged. 
 
 voucher At the end of the month the voucher register is to be 
 
 closed, the totals brought down and postings made to the 
 general ledger, Vouchers covering expenditures for 
 trust fund bequests and other funds, not represented by 
 
 See page 60 appropriations made by the General Assembly, shall be 
 entered in a separate column on the voucher register, and 
 these vouchers are not to be included in the schedule sent 
 to the Finance Department with the other vouchers or in 
 the monthly report, Form F-4. Separate schedules shall 
 be made for the trust fund and other special funds. The 
 numbers of all vouchers are to be consecutive, and in the 
 schedule of vouchers the numbers representing the trust 
 fund are to be left blank, with a notation "Trust Fund 
 Bequest," etc. 
 
 CASH BOOK (Form 4) 
 
 The cash book is to- be used to keep a record of all 
 
 cash received from any source and also all remittances to 
 
 Cash Book the State Treasurer. When cash is received an official 
 
 receipt must be furnished in each case, and this receipt 
 
 must be made on the autographic machine in use at the 
 
Cash Entries 
 
 Inmates' Trust 
 Fund Entries 
 
 institution division. The receipt will show the name of 
 the person paying the cash or making the remittance and 
 for what purpose. 
 
 Receipts must be entered separately in the cash book 
 in consecutive order, showing the receipt number and the 
 total of the column credited to the proper account. 
 Money received from the State treasury for pay-rolls 
 should be entered in the cash book in column headed 
 "State Treasurer Pay-roll" and each item should be cred- 
 ited to this account in the general ledger as "Treasurer's 
 Warrant No. - - ." 
 
 Inmate's trust fund are to be entered in total in the 
 cash book at the end of each month. This information 
 will be obtained from the employe in charge of the trust 
 fund from the books showing the detailed entries. At the 
 end of the month the cash book is to be ruled, the totals 
 brought down and the total footings posted to the proper 
 accounts in the general ledger. Each day, as receipts 
 are entered on the cash book, postings will be made to the 
 credit of the clothing and individual accounts in the led- 
 ger kept for that purpose. 
 
 GENERAL LEDGER (Form No. 5) 
 
 The general ledger is to be in the form of a bound 
 book. Loose leaf general ledgers will not be allowed. General 
 The ledger is to contain only the controlling accounts. Led s er 
 The titles of accounts in this ledger are explained as 
 follows : 
 
 "State of Illinois," representing the concern or pro- 
 prietor. 
 
 "Buildings," representing the inventory value of the 
 buildings owned by the institution. 
 
 "Lands," representing the inventory value. 
 
 - Buildings," representing a building 
 in process of construction. 
 
 "Storekeeper," representing the value of all supplies Titles of 
 received, issued and on hand for which the Storekeeper 
 is responsible. 
 
 "Clothing and Individual Ledger," representing ac- 
 counts with inmates for clothing and incidental expenses, 
 etc. 
 
 "County Ledgers," (if the law permits charges 
 against counties). This represents accounts for clothing 
 and incidental expenses. 
 
 "Inmates Trust and Amusement Fund," represent- 
 ing money deposited in trust by or for inmates. 
 
 - Bequest," representing bequest made. 
 
 - Department," representing the ex- 
 pense and profit, if any, of the department. 
 
8 
 
 "Pay-roll," representing the pay-rolls of the institu- 
 tion division. 
 
 - Appropriation," representing a spe- 
 cific amount appropriated by the General Assembly. 
 
 "Loss and Gain," representing loss and gain by de- 
 partments ; also total net loss. Ledger accounts will be 
 closed into the account as of September 30th of each 
 year, the date fixed by the State Auditor for filing annual 
 inventory. 
 
 "Accounts Payable," representing the individual ac- 
 counts of firms contained in firms' ledger, Form No. 6. 
 This account is to be credited with the total amount of 
 the invoices shown in the invoice journal and debited 
 with the total amount of vouchers issued, as shown by 
 the voucher register for the month. (Trust fund vouch- 
 ers not to be included.) The balance shown in this ac- 
 count should agree with the amount reported to the Fi- 
 nance Department as bills holding on Form F 4. As soon 
 as other books are closed for the month the postings are 
 to be made to the general ledger. 
 
 "Accounts Receivable," representing sales made by 
 the industries. This account is to be charged with the 
 sales made during the month and credited with the re- 
 mittances received from the industries. The sales are to 
 Ledger f be journalized from the sales journal. 
 
 Accounts "Discount Account." The debit side of this account 
 
 represents discount allowed on sales made by institutions 
 having industrial activities ; the credit side of the account 
 represents the discount received on purchases. 
 
 "Managing Officer, Warden or General Superin- 
 tendent - Fund," representing the amount of 
 cash in his custody. 
 
 "Institutional Transfers." Entries to this account 
 are only to be made upon receipt of transfer vouchers 
 from the Department of Public Welfare and by special 
 instruction from the Department. 
 
 - Industry," representing the opera- 
 tions of the industry. A controlling account with the 
 books kept by the industry. This account should show 
 loss or profit. Each industry is to furnish general book- 
 keeper copy of report showing operation. 
 
 "Farm Accounts," representing activities of the dif- 
 ferent farm departments of the division. See special 
 instructions in farm, garden and dairy section. 
 
 - Inmates' Kitchen," representing the 
 expense of operating the kitchen. A separate account to 
 be kept for each inmates' kitchen. All labor, and supplies 
 issued .from the store-room, from the farm and other 
 
departments to each kitchen is to be charged to the re- 
 spective account. 
 
 - Officers' Kitchen," representing the 
 expense of operating the kitchen. A separate account to 
 be kept for each officers' kitchen. All labor, and supplies 
 issued from the store-room, from the farm and other 
 departments to each kitchen is to be charged to the re- Titles of 
 spective account. Accounts 
 
 - Quarters," representing supplies and 
 labor furnished the officers' or employes' quarters. These 
 accounts are to be kept separate from inmates' accounts. 
 All labor, and supplies furnished from the store-room, 
 farm, garden or other departments are to be charged to 
 these departments. A separate account is to be kept with 
 the managing officer, warden or general superintendent. 
 
 FIRMS' LEDGER (Form No. 6) 
 
 The firms' ledger is to contain the accounts with 
 firms or individuals covering all purchases and indebted- 
 ness incurred. Postings are to be made from the invoice 
 journal and voucher register. The postings to this book 
 from the invoice journal will be made each day and each 
 invoice posted separately. This must be done each day in 
 order to avoid duplication in payments and so that the 
 accounts can be readily looked up. The postings from 
 the voucher register are to be made to the debit side of 
 the account, showing date, voucher number and amount 
 of the voucher. 
 
 If any bill remains unpaid or not vouchered, the 
 amount, with the firm's name, is to be shown in the bal- 
 ance of outstanding accounts, the total of which must outstanding 
 agree with the controlling account in the general ledger. Accounts 
 A list is to be made of such outstanding accounts at the 
 close of each month and total must agree with balance 
 in the general ledger and with Bills Holding shown on 
 F4. 
 
 CLOTHING AND INDIVIDUAL ACCOUNTS SECTION 
 
 Where relatives, friends and others are to pay for 
 clothing and other articles furnished the inmates requisi- 
 tion on the standard form of patients' clothing requisi- 
 tion are to originate in the wards. (See Form No. 9.) Section 
 These requisitions are to be made at regular intervals, 
 not oftener than once a month, except in extreme cases, 
 or when new patients or inmates enter the institution, 
 and in such cases requisitions should not be made oftener 
 than once a week. 
 
 At the time the patient is received the clinical clerk Pay or 
 shall mark the ward card as "pay" or "bond" patient. 
 
Institutions 
 Charging for 
 Clothing 
 
 Clothing and 
 Bonding Act 
 
 No Charges 
 to Counties 
 
 Clothing 
 Requisitions 
 
 Handling 
 Cost Burial 
 Expenstes 
 Transportation 
 
 10 
 
 Requisitions for "pay" patients are to be made out separ- 
 ately for each patient, but requisitions covering "non-pay" 
 patients may be made out by issuing one to cover several 
 patients. The procedure outlined in Special Orders 904, 
 dated Oct. 15, 1917, is corrected to read as follows: 
 
 "The following instructions will be observed by the 
 officers and employes of the Elgin State Hospital, Kanka- 
 kee State Hospital, Jacksonville State Hospital, Anna 
 State Hospital, Watertown State Hospital, Peoria State 
 Hospital, Chicago State Hospital, Alton State Hospital, 
 Lincoln State School and Colony and Dixon State Colony. 
 "The accounts necessary to be kept covering clothing 
 and incidentals charged to patients are to be handled as 
 follows : 
 
 "Sections 15 and 16 of the 1893 Clothing and Bond- 
 ing Act reads as follows : 
 
 ' 'It shall be the duty of the county judge, 
 at the time of each inquest in lunacy, to .in- 
 quire into the pecuniary condition of the person 
 alleged to be insane and that of the relatives who 
 are bound by law to maintain him.* * * * 
 All insane persons admitted to any State hospital 
 or asylum for the insane shall be maintained and 
 treated while in the institution at the expense of 
 the State, but the cost of clothing, transportation 
 and other incidental expenses, not constituting 
 any part of the maintenance or treatment, shall 
 be defrayed at their own expense or that of the 
 County from which they were admitted.' 
 "Counties have been released from paying bills ren- 
 dered by hospitals for the insane and no charges are to be 
 made against them. 
 
 "Requisitions for clothing shall originate in the wards 
 of the hospital, in the customary manner, at regular in- 
 tervals. At the time clothing is issued to bonded patients 
 a requisition shall be made, on a printed form, attached 
 herewith. (See Form No. 8.) The storekeeper or book- 
 keeper will make statement in triplicate on Form No. 9. 
 "The original and duplicate shall be sent to the of- 
 fice of the chief clerk, and they shall show number, 
 amount, cost and a charge to cover cost of handling of 
 ten per cent. Charges for items not issued from the 
 store are, also, to be made to these accounts. A flat 
 charge is to be made for mending and repairs to clothing 
 and shoes at the rate of $1.00 quarterly or $2.00 semi- 
 annually. Inmates in the institutions for a fractional 
 part of the period are only to be charged proportionately. 
 Inmates' accounts are, also, to be charged with transpor- 
 tation, extra dentist bills, burial expenses, etc. 
 
11 
 
 "A ledger account is to be opened only with each 
 bonded or pay patient. 
 
 "The statements issued by the storekeeper are to be 
 numbered consecutively and posted to the ledger by date, 
 number and amount. The original copies are to be filed 
 numerically and duplicates mailed quarterly as itemized 
 statements. 
 
 "The copy mailed should not show cost of handling 
 as a separate item. One amount shown to include both 
 charges on each item. A loose leaf ledger is recom- 
 mended, with sheets ruled with columns for date, ex- 
 planatory data (about one inch), folio, debit, credit and 
 balance sheets to be of about 9 x 12 dimension, with 
 vertical dividing line in center and only one patient's name 
 on each sheet for convenience in arranging sheets for in- 
 dexing and transferring. (See Ledger Form No. 7.) 
 
 "A controlling account shall be opened in the general 
 ledger for the clothing ledger and a trial balance shall 
 be drawn from the latter quarterly, showing their agree- 
 ment. Credits other than cash on clothing ledger must 
 be supported by a voucher on Form No. 11, certified to 
 by the chief clerk and approved by the reimbursing in- 
 vestigator. The details of debits and credits must be 
 maintained in an available manner for verification at any 
 time. 
 
 "Journal entries will be made covering the clothing- 
 accounts in the general journal by listing clothing requisi- 
 tion statements, giving date, number and amount, and 
 making the total at the end of the period, showing the 
 total value of the articles which will be charged to the 
 individual or County ledger. The corresponding credit 
 will be made to the departments furnishing the articles 
 and to an account to be known as 'Cost of Handling/ 
 
 "Individual postings to the clothing accounts are to 
 be made direct from the requisitions to the clothing ledger 
 and the ledger account must show the requisition number. 
 The postings to the individual ledger account are to be 
 made from the total amount of the requisition and not 
 by item. The cost for handling the goods is not to be 
 credited to the account kept with the storekeeper. 
 
 "Credits to controlling account will be made of cash 
 and approved voucher credits. 
 
 "Samples for guidance in preparation of forms for 
 requisitions, ledger sheets and vouchers for credits other 
 than cash are given and are made a part of this order. 
 (See Forms No. 9, 7 and 11 respectively.)" 
 
 In the event that clothing or other articles are fur- 
 nished from the sewing room or other department, then 
 that department is to be treated just the same as the 
 
 Ledger 
 
 Mailing 
 Statements 
 
 Loose Leaf 
 Ledger 
 
 Controlling 
 Account 
 
 Journal 
 Entries 
 
 Postings 
 
 Approved 
 Credits 
 
 Form 
 Samples 
 
 Information 
 to General 
 Bookkeeper 
 
Industrial 
 Section 
 
 Cost System 
 
 Controlling 
 Accounts 
 
 Industrial 
 Books 
 
 Accounts 
 
 Titles of 
 
 Ledger 
 
 Accounts 
 
 12 
 
 storekeeper, and the department will furnish the general 
 bookkeeper kill information, so that he may keep account 
 of the articles manufactured and the cost of handling. 
 
 INDUSTRIAL ACTIVITIES 
 
 The institutional divisions having industrial activities 
 will adopt the manufacturing cost system herein out- 
 lined. The purpose of this system is to keep a cost record 
 of each kind of article manufactured, to be able to main- 
 tain a proper selling price over the cost of production, 
 and to maintain in the general office of the institution 
 controlling accounts for these operations, which should at 
 any period show a true condition of factory operations 
 without the taking of a physical inventory. The books 
 in the general office should approximately agree with a 
 physical inventory. 
 
 Books to be kept in addition to general books are : 
 
 1. Operating Ledger, Form No. 5. 
 
 2. Sales Ledger (customers), Form No. 6. 
 
 3. Sales Journal for each department (or in- 
 
 voice book), Form No. 12. 
 
 The department accounts to be kept in the general 
 ledger are : 
 
 Plant and Equipment. 
 
 Depreciation Reserve. 
 
 Manufactoring Account. 
 
 Finished Stock. 
 
 Overhead Expense. 
 
 Cost of Sales. 
 
 Sales. 
 
 Returned Goods. 
 
 Allowances on Sales. 
 
 Operating Account. 
 
 Labor Earned. 
 
 "Plant and Equipment," representing appraised value 
 of all machinery and equipment. 
 
 "Depreciation Reserve," representing a percentage of 
 depreciation charged cff in the operating expenses as part 
 of the production costs and as a credit to Depreciation 
 Reserve. 
 
 "Manufacturing Account," representing the debits 
 of all materials purchased and the credits of materials 
 used in the manufactured article. To this account is 
 charged the value of raw material on hand, as well as the 
 labor and material value of partially finished stock or 
 work in progress at time of taking inventory. Further 
 charges will be made to this account monthly as follows : 
 For the value of materials purchased during the month 
 
13 
 
 as shown by the total of the Manufacturing Account col- 
 umn for each department in the invoice journal. 
 
 "Finished Stock." To this account is charged at the 
 manufacturing cost (material and labor) the value of all 
 finished stock on hand, ready for shipment at the time of 
 taking the inventory. 
 
 Further charges will be made to the above account 
 monthly, representing the factory cost (materials and 
 labor values) of all finished stock produced. At the close 
 of the month each department will render to the general 
 office a report of all goods manufactured during the 
 month, made out in detail, showing the number of pieces 
 of each kind of article manufactured, the amount of ma- 
 terial, the amount of labor and the rate for each finished 
 article at the manufacturing cost (material and labor) 
 and the total extension. 
 
 The total of this extension column will be charged to 
 finished stock and the totals of the material and labor col- 
 umns will be credited to manufacturing account and labor 
 earned respectively. (See Form No. 29.) The sum 
 so charged by journal entry will be credited to Manufac- 
 turing Account for the value of material used and to the 
 Labor Earned Account for labor at the rate of fifty cents 
 a day per each man. Further charges will be made to the 
 above account at the manufacturing cost (material and Titles of 
 labor) for the value of all goods returned in a salable con- Ledger 
 dition. The sum so charged will be credited to the Cost * 
 of Sale. Account. The information necessary to make 
 the above charge and credit will be obtained from a re- 
 capitulation of the cost of each article so returned as en- 
 tered on the office copy of the credit memoranda. Credit 
 to this account will be made monthly, representing the 
 material and labor costs of all shipments made to cus- 
 tomers. The sum so credited will be charged to the Cost 
 of Sales Account. The information necessary to make 
 the above charge and credit will be obtained from the re- 
 capitulation of the costs of each article shipped as en- 
 tered on the office copy of the invoices rendered to cus- 
 tomers. As each invoice is prepared the original will be 
 forwarded to the customer and the duplicate, or carbon 
 copy, is retained in the invoice book. On the duplicate 
 opposite each item will be recorded the manufacturing 
 cost thereof. This information will be obtained from a 
 recapitulation of the manufacturing cost sheets estab- 
 lished, showing the estimated material and labor cost of 
 each article produced. These estimates are compiled by 
 the heads of the different industrial departments. (See 
 Form No. 13.) 
 
 "Overhead Expense." To this account is charged 
 
14 
 
 at the time of taking the inventory the amount of over- 
 head expense" or burden applicable to the partially finished 
 stock or work in progress and then finished stock on hand 
 ready for shipment. The information necessary to make 
 this charge is obtained from applying the percentage esti- 
 mated to be sufficient to cover the overhead expense to 
 the productive or convict labor consumed in the manufac- 
 ture of each finished part. No further charges will be 
 made to this account during the year, as it is assumed 
 that there will be on hand at all times throughout the 
 year about as much work in progress in the department 
 and about as much finished stock therein as there is in 
 the inventory. However, should the inventory increase 
 or decrease to any extent throughout the year, then this 
 account should be increased or decreased by the same per- 
 centage. The sum so charged or credited should be 
 charged or credited to Loss and Gain Account. 
 
 "Cost of Sales." To this account is charged monthly 
 the labor and material costs of all sales (shipments billed) 
 to customers. The sum so charged is credited to the Fin- 
 ished Stock Account of the department. The information 
 necessary to make the above charge and credit will be 
 obtained from a recapitulation of the cost of each ship- 
 ment as recorded on the duplicate copies of each invoice 
 
 Led|er 0f as previously described. 
 
 Accounts "Sales." To this account is credited monthly the 
 
 total sales of the department. This is obtained from a 
 recapitulation of the sales record or book of duplicate in- 
 voices of shipments to customers. In cases, where goods 
 are sold delivered this account is charged the amount of 
 the freight on the shipment. This charge is made through 
 the invoice journal when the freight bill has been audited 
 and passed for payment. The total sales are charged to 
 the Accounts Receivable Account in the general ledger, 
 which is the controlling account of the accounts receivable 
 or customers' ledger. Charges to the customers' accounts 
 will be made direct from the duplicate copy of each in- 
 voice (Form No. 12.) 
 
 "Returned Goods." To this account is charged 
 monthly, at the sale price, the value of all goods returned 
 by customers. The sum so charged is credited to the 
 Accounts Receivable Account in the general ledger and 
 to the respective customers' account in the accounts re- 
 ceivable ledger. The information necessary to make this 
 charge and credit will be obtained from a recapitulation 
 of the total credit memoranda issued in respect to re- 
 turned goods, applicable to the department at the selling 
 price. (Form No. 14.) 
 
 "Allowances on Sales." To this account will be 
 
15 
 
 charged monthly the total allowance made to customers 
 in respect to damaged goods, etc. The sum so charged 
 will be credited in the general ledger to Accounts Re- Titles of 
 ceivable Account, and also credited to the respective cus- Accounts 
 tomer's account in the sales ledger. The information 
 necessary to make the above charge and credit will be ob- 
 tained from the recapitulation of the credit memoranda 
 issued for allowance made to customers. (Form No. 14.) 
 "Operating Account." This account represents the 
 total operating expenses of the department. The charges 
 are made monthly from the invoice journal and represent 
 the total distribution to the department. The above ac- 
 count controls the operating ledger, in which the details Ledger 1 " 8 
 are kept, which will be classified as follows : 
 
 Salaries of Employes 1 
 
 Maintenance of Machinery and Equipment. 2 
 
 Operating Supplies 3 
 
 Light, Heat and Power 4 
 
 Etc., 
 
 Etc., 
 
 The different departments w r ill use a key letter to 
 properly designate them as follows : 
 
 Furniture Department "A" 
 
 Reed and Rattan Department "B" ' 
 
 Shoe Department "C" 
 
 Etc., 
 
 The details of expense will be by number, as follows 
 
 Key Letters 
 
 DR. "A" 
 
 FURNITURE DEPARTMENT 
 
 Salaries of 
 employes 
 Maintenance 
 item 
 
 Waste, sand- 
 paper, etc., 
 supplies 
 
 Footing posted 
 to controlling 
 account in 
 General Ledger 
 
 Manufacturing 
 
 A'cct 
 
 Operating 
 
 Folio 
 
 Materials 
 
 No. 
 
 Accounts 
 
 
 
 i 
 
 250.00 
 
 182 
 
 
 2 
 
 7-50 
 
 184 
 
 
 3 
 
 8.. oo 
 
 188 
 
 These items 
 posted in detail 
 in Operating 
 Ledger 
 
 265-SO 
 
16 
 
 . STATEMENT OF OPERATIONS 
 
 A statement of the department operations or profit 
 and loss and income at the close of each month is compiled 
 by taking the balances of the accounts affecting profit and 
 loss from the ledgers, as follows : 
 
 Sales $ 
 
 Less: Returns ar.<d allowances.. 
 
 Net sales '. $ 
 
 Cost of Sales : 
 
 Material and labor . 
 
 Gross profit $ 
 
 Operating Expenses : 
 
 Salaries of employes $ 
 
 statement Maintenance of machinery and 
 
 equipment 
 
 Operating supplies . . . 
 Light, heat and power 
 
 Total operating expenses $ 
 
 Net profit or loss on operations. .'.$ 
 Add: 
 
 Labor earned . . .$ 
 
 Total profit or loss 
 Discount earned . 
 
 Total income for the period. .$ 
 
 This statement will be compiled at the close of each 
 month and will show the cumulative result of operations 
 by departments from the time of last closing the books ; 
 the monthly result will be shown by deducting from the 
 figures at the close of the month the figures of the pre- 
 vious month. 
 
 At the end of the year, on September 30th, the ac- 
 counts comprising the operating statement are closed and 
 carried to Loss and Gain Account. A physical inventory 
 inventor wil1 be taken m eacl1 department on September 30th of 
 
 each year and classified to conform with the accounts as 
 carried in the general ledger, as follows : 
 
 Manufacturing Account. 
 
 Finished Stock. 
 
 Overhead Expense. 
 
17 
 
 The Manufacturing Account includes the value of 
 the raw materials on hand, as well as the labor and ma- 
 terial value of partially finished stock in work or progress 
 at the time of taking inventory. 
 
 The Finished Stock includes all finished stock on 
 hand ready for shipment at the time of taking the inven- 
 tory at manufacturing cost (labor and material). 
 
 The Overhead Expense includes the amount of over- 
 head applicable to the finished stock and also unfinished 
 stock or work in progress. In order to arrive at this over- 
 head expense it will be necessary to apply estimated per- 
 centages to the value of the productive or convict labor 
 used in the production of the finished stock on hand and 
 the partially finished stock at the time of taking the inven- 
 tory. 
 
 Any differences between the physical inventories and 
 the book accounts should be adjusted through Loss and 
 Gain, in order to place them in agreement. They should, 
 however, be approximately in agreement, provided the 
 inventories are accurately taken. 
 
 The Overhead Expense would, however, differ in the 
 same ratio as the value of the finished stock and partially 
 finished stock on hand at the beginning would differ from 
 that on hand at the close of the year. 
 
 After closing all operating accounts affecting loss 
 and gain the remaining accounts will represent the assets 
 and liabilities of the different departments and will reveal 
 the financial standing of the industrial departments of the 
 institution. 
 
 FARM, GARDEN AND DAIRY SECTION 
 
 The accounts for this section are to be kept in the 
 general books of the institution division. Separate books 
 will not be required. The titles of the accounts are to be Farm 
 as follows : 
 
 Farm and Garden. 
 
 Dairy. 
 
 Hogs. 
 
 Poultry. 
 
 An inventory is to be made of the property under the 
 control of these four departments as of September 30th of 
 each year. The opening entry on the Journal and the 
 Farm Ledger Accounts will be as indicated on Form No. 
 75. In order that the bookkeeper may have full informa- 
 tion, reports from these four departments will be made to 
 him on the first day of each month by the head of the de- 
 partment, showing the amount of produce furnished the 
 different departments. (See Form No. 16.) 
 
 Garden and 
 
 Dairy 
 
 Section 
 
 Inventory 
 
18 
 
 Reports fo 
 
 Products 
 
 furnished 
 
 Poultry 
 Account 
 
 Transfers 
 Teams 
 
 Invoices 
 
 Tabulations 
 
 Charges other 
 than Store- 
 keeper's 
 
 Storekeeper's 
 Section 
 
 Requisitions 
 
 Invoice 
 Record 
 
 Where the farm products do not go directly to the 
 storeroom the head of each department is to report this 
 information to the general bookkeeper. For instance, if 
 milk is delivered direct to the kitchens from the dairy, 
 whoever is in charge of the kitchen must report this infor- 
 mation to the general office. 
 
 The poultry account is only to be kept by those in- 
 stitution divisions regularly employing a poultryman. All 
 farm accounts are to be debited with everything that is 
 purchased or transferred to them from other institution 
 divisions and credited with all produce delivered by them 
 to the institution or transferred to other institutions. 
 
 Where teams are not in charge of the head farmer 
 and are used on the farm a uniform charge will be made 
 by the department controlling the teams and the farm 
 charged with the total time at the end of each month. 
 
 The head farmer, dairyman, poultryman, or whoever 
 is in charge of the department will prepare an invoice in 
 duplicate daily, of supplies furnished to other depart- 
 ments. This is to be receipted by whoever receives the 
 supplies. (This will be on Form No. 17.) Invoices are to 
 be turned into the chief clerk of the institution division 
 daily and tabulated prices are to be fixed daily by the 
 chief clerk at prevailing market rates. To this tabulation 
 is to be attached the receipted invoices from the depart- 
 ments receiving the produce. 
 
 Charges to the different farm departments will be 
 made from the invoice journal where supplies do not go 
 through the store, and from the monthly report of the 
 storekeeper where they do go through the store. Trans- 
 fers from one department to another within the institution 
 will be made by journal entry. 
 
 Each farm account must actually show whether 
 there is a loss or gain. All labor paid for by the State 
 must be charged to these accounts. 
 
 RECEIVING AND ISSUING SUPPLIES SECTION 
 
 The records to be kept by the storekeeper and the 
 storehouse employes are : 
 
 Form marked "No. 8" is the requisition which is to 
 be distributed among the officers entitled to make requisi- 
 tion on the storeroom. 
 
 Form marked "No. 18" is to be used in entering in- 
 voices for goods received after they have been checked 
 against the invoices and given a number, each entry to 
 show date, invoice number, name and amount. The 
 record should be checked with the chief clerk monthly. 
 
19 
 
 Form marked "No. 19" is to be used in entering items 
 from the invoices, under the name of article, on the re- 
 ceived side. In issuing supplies the storekeeper is to stock cards 
 post the items from the requisition to the form marked 
 "No. 19" on the issued side, showing the date, the requi- 
 sition number and the quantity. This record at all times 
 should show the supplies on hand. 
 
 Form No. 20, "Abstract of Supplies Issued to 
 -," is to be used for the purpose of making 
 charges to departments for supplies issued. The name 
 of the commodity is to be written in, in the space pro- 
 vided, and the quantity shown in one of the columns 
 headed "1 to 31," which represents the day of the month. 
 These quantities are to be totaled at the end of the month Abstract of 
 and amount extended. When the price changes a new supplies 
 line is to be used in the abstract. See note on blank. At 
 the end of the month the storekeeper is to furnish the 
 chief clerk the amount of charges to each department for 
 credit to storekeeper and charge to departments. The 
 storekeeper will also furnish the chief clerk the amount 
 of charges to be made to each individual kitchen and to 
 each officer's or employe's apartment receiving supplies. 
 The clothing furnished pay-cases is not to be duplicated 
 in the storekeeper's reports. 
 
 Form marked "No. 21" is to be used by the store- storekeeper's 
 keeper in reporting the receipts and issues of the store to Re P rt 
 the general office. 
 
 INMATES' TRUST FUND, BEQUESTS, AND AMUSEMENT 
 FUND SECTION 
 
 Controlling accounts for the inmates' trust fund, all 
 bequests and amusement fund will be kept in the General 
 
 Books. Inmates' 
 
 The books and records to be kept in this section are : Trust Fund 
 
 . Section 
 
 1. Autographic machine records covering all re- 
 
 ceipts. 
 
 2. Disbursement book. (See Form No. 22). 
 
 3. Individual ledger, showing individual ac- 
 
 counts of inmates. (See Form No. 30). 
 It will be left to the judgment of the managing offi- 
 cer, warden or general superintendent whether this book 
 is to be in loose leaf form or is to be bound. 
 
 CONDEMNATION OF UNSERVICEABLE PROPERTY 
 
 The disposition of unserviceable property shall be condemnation 
 accounted for on the books of the institution division. of 
 The blanks outlined in "General Orders No. 212," dated 
 June 6, 1918, are to be used by each institution on the 
 
Time Records 
 
 Purchase 
 Requisitions 
 
 Checks 
 
 20 
 
 first of each month for the purpose of condemning un- 
 serviceable property. 
 
 When the order to dispose of unserviceable property 
 is approved by the Department of Public Welfare an 
 entry is to be made on the journal and posted to the 
 proper account. For instance, if the loss is in live stock, 
 live stock is to be credited and unserviceable property is 
 to be debited. At the end of the loss and gain period the 
 balance is closed in that account. (The form for the order 
 is No. 23.) 
 
 TIME OF OFFICERS AND EMPLOYES 
 
 The time of officers and employes must be accurately 
 kept. In order to do this a record must be made each 
 day. Each department head is to keep the time of the 
 employes under his supervision. He is to be provided 
 with sheets (See Form No. 24) on a binder, one sheet 
 for showing the time of each employe. He is to ascertain 
 what employes are on duty and those who are not, and 
 will record accordingly. The sheets are to be in alpha- 
 betical order. 
 
 As employes leave the service these time sheets are 
 to be removed and filed in the main office. 
 
 At the end of the month the department heads are 
 to return the time sheets to the general office, where the 
 time will be totaled and posted on the employe's card or 
 loose leaf ledger sheets. (See Form No. 25.) 
 
 When the time sheets have been totaled the total 
 number of days worked will be posted to employe's card 
 and extension made. Pay-rolls are to be made from 
 these cards. 
 
 When an employe leaves the service his card is trans- 
 ferred to the "Dead File." 
 
 REQUISITIONS 
 
 In order that there may be a uniform method of mak- 
 ing up requisitions, handling authorizations for purchase 
 and making up the reports furnished to the Finance De- 
 partment, the instructions contained in Bulletin No. 5, 
 issued by that department, will be observed. This bulletin 
 is appended hereto. 
 
 CHECKS 
 
 The form of check to be used for pay-rolls and other 
 disbursements will be found herewith attached. (See 
 Form No. 26.) 
 
21 
 BOOKKEEPING SET 
 
 In the forms of books and blanks will be found a Bookkeeping 
 sample set of books showing transactions from the time Set 
 of original entry until the accounts are closed into the 
 Loss and Gain Account. This will explain details. 
 
FORMS OF 
 
 BOOKS AND BLANKS 
 
25 
 
 FORM No. 1 
 
 JOURNAL 
 
 191 
 
 Date 
 
 Dr. 
 
 till 
 
 tet 
 
 &JJ&Z 
 
 @id~C*.j*~***1. 
 
 ^fJ^LL 
 
 Itfo o 
 
 0CL0 
 
 n 
 
26 
 
 FORM No. 2 
 
 NVOICE JOURNAL 
 
 ^ 
 
 V 
 
 \ 
 
 
 Adminis 
 tration 
 
 if 
 
 
 \ 
 
 Sx. 
 
 \ 
 
 I 
 
 ^ 
 
 \ 
 
 
 ^ 
 
 \ 
 
 i 
 
 
 sS 
 
 1 
 
 
 X 
 
 % 
 
 s 
 
 J 
 
 * 
 
27 
 
 OJ 
 
 w 
 
 H 
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 <3 
 
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 s c 
 
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28 
 
 3 
 
 W It fi 
 
 JS* 
 
 tt 
 
 
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29 
 
30 
 
31 
 
 a4 *k : i 
 L4 
 
 <!' 
 1 ^i 
 
 <^ : 
 
 t ^~~T^> 
 
 I : i 
 
 3H 
 
 w 
 
 53 K 
 
 J 
 
32 
 
33 
 
34 
 
35 
 
36 
 
 15 ^ 
 
 mi 
 
 JN 
 
 
 
37 
 
38 
 
 a; 
 
39 
 
 it 
 
 ^ 
 
40 
 
41 
 
 .HI 
 
 I 
 
 ^ 
 
 
 ^ 
 
 lyj 
 
 JJ 
 
42 
 
44 
 
45 
 
 1 
 
 * 
 
 
 JL 
 
 o < 
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 f 
 
 -&> 
 
 -A- 
 
 s 
 
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46 
 
47 
 
 V * ! 
 
 >^; -^' 
 
 I .x. " 
 
 \ v\ 
 
 'i\ V 
 
 A T 
 
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 ^ 
 
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48 
 
 FORM No. 9 
 
 Patients' Clothing Requisition (Male) 
 
 ORIGINAL 
 
 LINCOLN STATE SCHOOL <& COLONY 
 LINCOLN, ILLINOIS xr. 
 
 N 
 R 
 W 
 
 (1 ^ ^ 
 am? \Ltt*sfsS^? Wi<?l^t*tr3^ COUNTY 
 
 / 
 
 gister Number PRIVATE 
 
 ard C/ *2*^ 'Tts-S-r'&t^ Security Nome 
 
 Address 
 
 
 Number 
 
 ARTICLES 
 
 Size 
 
 Amount 
 
 Cost 
 
 Ten 
 per cent 
 
 
 BILLS RENDERED: 
 Undershirts 
 
 
 
 
 
 
 
 
 
 Underdrawcrs 
 
 
 
 
 
 
 
 
 i2 
 
 Shirts (^ J%^- 
 
 /^ 
 
 ^ 
 
 7* 
 
 / 
 
 ft, 
 
 
 /^ 
 
 y' 
 
 Night Shirts (Q- &>*/' 
 
 te 
 
 / 
 
 /* 
 
 / 
 
 rf 
 
 
 <!*: 
 
 1 
 
 Suits ^0, ^ , 5~0 
 
 
 7 
 
 ^r" 
 
 ^ 
 
 Jo 
 
 
 7J^ 
 
 
 Pants 
 
 
 
 
 
 
 
 
 1 
 
 Hats &>^ / /J ^ 
 
 1 
 
 / 
 
 ^j' 
 
 / 
 
 
 
 ^ 
 
 
 Caps 
 
 
 
 
 
 
 
 
 
 Handkerchiefs 
 
 
 
 
 
 
 
 
 3 
 
 Socks ^^ ^ 6 
 
 
 
 ^ 
 
 
 tL 
 
 
 ^^ 
 
 
 -Suspenders 
 
 
 
 
 
 
 
 
 / 
 
 Shoes /^ 1>' l t f'l/' 
 
 7*1* 
 
 2: 
 
 7^ 
 
 
 
 if is 
 
 
 ^^ 
 
 
 Slippers 
 
 
 
 
 
 
 
 
 
 Boots, Leather 
 
 
 
 
 
 
 
 
 
 Boots, Rubber 
 
 
 
 
 
 
 
 
 
 Boots, Felt 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 . 
 
 
 
 
 
 
 
 
 
 Total 
 
 
 // 
 
 ft) 
 
 /3 
 
 *1 
 
 / 
 
 W 
 
 
 
 
 
 Managing Officer, 
 Received the above 
 
 N 
 
 OTE- Ma^e remittanr > Payable to 
 
 No. / 
 
 Managing Officer, Lincoln State School & Colony, 
 .Lincoln, Illinois 
 
 
 
49 
 
 Name 
 Regist 
 Ward 
 
 f \ FORM No. 9 
 Ov^Mje-t--' U>3^ls0^i^<t^-i*~/ CC 
 
 6 
 
 ?i(Atf/ to /<?/,? 
 
 HINTV 
 
 *r >r,, m ^r PRIVATE 
 
 ^ -2X -^t^-r^O r,v 
 
 :urity N 
 
 sme 
 
 Address 
 
 
 
 Number 
 
 ARTICLES 
 
 Size 
 
 Amount 
 
 Cost 
 
 Ten 
 per cent 
 
 v_ 
 
 BILLS RENDERED: 
 Undershirts ^ ^ 
 
 %A 
 
 / 
 
 00 
 
 
 .>: 
 f6 
 
 
 ^/ 
 ^f 
 
 ~y 
 
 Underdrawcrs /^ ^/^ 
 
 3b 
 
 / 
 
 of 
 
 
 3 
 
 Shirts <^ S'T/ 
 
 /6" 
 
 / 
 
 7o 
 
 / 
 
 cT^ 
 
 
 // 
 
 1 
 
 Night Shirts <^ ^ ^ 
 
 
 
 to 
 
 
 <^ 
 
 
 0<* 
 
 
 Suits 
 
 
 
 
 
 
 
 
 
 Pants 
 
 
 
 
 
 
 
 
 1 
 
 Hats P^l.tf 
 
 6% 
 
 / 
 
 W 
 
 / 
 
 /,r 
 
 
 1 
 
 
 Caps 
 
 
 
 
 
 
 
 
 
 Handkerchiefs 
 
 
 
 
 
 
 
 
 3 
 
 Socks <>,.<}& 
 
 
 
 to 
 
 
 // 
 
 
 OTs 
 
 i 
 
 Suspenders /Z~)^ y -jX 
 
 
 
 til 
 
 
 /z/ 
 
 
 03 
 
 / 
 
 Shoes ^. rflS 
 
 7 
 
 I/ 
 
 7o 
 
 2 
 
 /I/ 
 
 
 n 
 
 
 Slippers 
 
 
 
 
 
 
 
 
 
 Boots, Leather 
 
 
 
 
 
 
 
 
 
 Boots, Rubber 
 
 
 
 
 
 
 
 
 / 
 
 Boots, Felt ^D/ 2;/ 
 
 
 3 
 
 00 
 
 
 
 /6 
 
 
 Yj 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 // 
 
 If 
 
 ^ 
 
 7/ 
 
 / 
 
 of 
 
 Receiv 
 NOTE: 
 I, 
 
 L 
 
 Total 
 
 No 
 
 ^ 
 
 Managing Officer 
 
 ?d the ahnvf 
 
 Make remittance Payable to 
 fanaging Officer, Lincoln State School & Colony, 
 incoln, Illinois 
 
 
50 
 
 FORM No. 10 
 
 TRIAL BALANCE 
 
 NAME OF ACCOUNT 
 
 MONTH 
 
 Dr. Cr. 
 
 1 
 1 
 
 MONTH 
 
 Dr. 
 
 Cr. 
 
 MONTH 
 
 Dr. 
 
 Cr. 
 
 MONTH 
 
 Dr. Cr. 
 
 FORM No. 11 
 
 JOURNAL VOUCHER 
 
 Date. 
 
 Vouchers for clothing ledger credits other than cash: 
 
 No. 
 
 191 
 
 The following credits are submitted for approval: 
 
 Name 
 
 Folio Amount 
 
 1 certify that the above credits are correct and just and should be allowed. 
 
 Chief Clerk 
 
 Reimbursing Investigator 
 
 FORM No. 8 
 Requisition for Supplies No. 
 
 (Name of Institution) 
 
 REQUISITION 
 
 TO STOREKEEPER 
 
 191 
 
 Deliver to . 
 For 
 
 (Department) 
 
 ARTICLE 
 
 When this requisition is receipted by the party in whose 
 favor it is drawn it will be a voucher for the storekeeper. 
 
 Approved; 
 
 Managing Officer 
 
 Received the above 
 
 TT 
 
51 
 
 FORM No. 13 
 
 Estimate of Manufacturing Cost 
 INDUSTRIAL DEPARTMENT 
 
 ILLINOIS STATE PENITENTIARY 
 Joliet, 111. 
 
 Department 
 
 Style 
 Number 
 
 Estimated Cost of , 
 
 Estimated 
 Cost Each 
 
 Name of Article 
 
 Size 
 
 Give full description of material, with cost and quantity used, time required in each 
 operation and cost of the total labor. 
 
 Description of Material 
 
 Quantity 
 
 Unit 
 Cost 
 
 Cost 
 
 Labor 
 
 Hours 
 
 Order No. 
 Reg. No. 
 
 FORM No. 12 
 
 Sales Journal 
 Department 
 
 ILLINOIS STATE PENITENTIARY 
 Joliet, 111 
 
 No. 
 
 191 
 
 Sold to 
 
 Date 
 
 Remarks: 
 
 SUMMARY 
 Total Material Cost __ 
 Total Labor Cost 
 
 Total Material and Labor Cost ...................... 
 
 Add % of Labor Cost .... 
 
 Total Estimated Coat . 
 
52 
 
 6 
 
 INVOICES 
 
 FORM No. 18 
 
 RECORD OF INVOICES 
 
 6 
 
 Page No. 
 
 
 Date 
 
 Invoice No. 
 
 Name 
 
 Amount 
 
 
 
 
 
 | 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 | 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Article 
 
 FORM No. 19 
 
 STOCK CARD 
 
 Unit 
 
 Page 
 
 
 Received 
 
 Issued 
 
 
 
 Dt 
 
 ite 
 
 Invoice No. 
 
 
 <A 
 
 an 
 
 itj 
 
 r 
 
 Dt 
 
 ite 
 
 Reg. No. 
 
 
 Qu 
 
 an 
 
 ity 
 
 
 D 
 
 ate 
 
 
 c 
 
 uant 
 
 ty 
 
 __ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 -- 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ~ 
 
 
 
 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Quantity issued during 
 
 month o 
 
 f , 
 
 191 Average 
 
 Price 
 
 Cost 
 
 
 
 
 
 
 
 
 ;> j; : -: v 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ! 
 
 
 
 - 
 
 
 
 
 
 j 
 
 CR1 
 
 Department 
 
 FORM No. 14 
 
 SDIT MEMORANDA 
 
 1C 
 
 
 
 
 
 
 
 
 (Division) Dr. _ 
 
 Order No 
 Invoice I 1 
 Terms 
 
 . 
 
 
 
 To 
 
 Cr. 
 
 - 
 
 
 
 
 
 
 k>. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Quantity 
 
 Measure 
 
 Style 
 
 Description of Article 
 
 
 
 _; 
 
 
 
 
 
 
 
 
 [ 
 
 
 
 
 
 
 
 
53 
 
 FUKM NO. li> 
 
 FARM AND GARDEN, DAIRY, HOGS AND 
 POULTRY ACCOUNTS 
 
 
 
 FARM AND GARDEN 
 
 
 
 
 
 
 
 
 LIVE STOCK 
 
 
 
 
 
 
 
 
 Colts 
 
 3 <& /00\ 
 
 Joo 
 
 00 
 
 
 
 
 
 Driving Horses 
 
 jr <_ /<ro\o 
 
 7^o 
 
 o o 
 
 
 
 
 
 Work Teams 
 
 .7 @, Jee^ 
 
 2/00 
 
 
 
 
 
 
 
 Work Horses 
 
 J & /**< 
 
 VS-o 
 
 o o 
 
 
 
 
 
 TOTAL VALUE OF HORSES 
 
 
 
 
 3 <<>OO 
 
 00 
 
 
 
 FARM MACHINERY 
 
 
 
 
 
 
 
 
 Gasoline Engine 
 
 / ^ 2-OoZZ 
 
 ?-00 
 
 ^A 
 
 
 
 
 
 Motor 
 
 / (S> / 00^ 
 
 / o c 
 
 -^A 
 
 
 
 
 
 Self-Bindcr 
 
 1 <&- / fj~ 
 
 // 
 
 O 
 
 
 
 
 
 Silage Cutter 
 
 / <& /^~0-2- 
 
 /^ 
 
 a o 
 
 
 
 
 
 Tractors, Large 
 
 / <& i<^ 
 
 <Joo 
 
 00^ 
 
 
 
 
 
 Tractors, Small 
 
 1/ (& 3-5~o^ 
 
 7 oo 
 
 O 
 
 
 
 
 
 Wagons 
 
 /O <Q ~3~0^ 
 
 \^oo 
 
 o 
 
 
 
 
 
 Other Items (Give List) 
 
 
 T^Ooo 
 
 0^0 
 
 
 
 
 
 TOTAL VALUE IMPLEMENTS, 
 
 
 
 
 
 
 
 
 HARNESS, ETC. 
 
 
 
 
 ?73f 
 
 
 N 
 
 
 
 FARM AND GARDEN 
 
 
 
 
 
 
 
 
 PRODUCTS 
 
 
 
 
 
 
 
 
 Bran 
 
 St^ & tfo^. 
 
 ^00 
 
 o o 
 
 
 
 
 
 Corn 
 
 Soo 4~<. /^ 
 
 (poo 
 
 a o 
 
 
 
 
 
 Hay 
 
 S~o 'faiA. Q- /& 
 
 ^5~oo 
 
 o_o 
 
 
 
 
 
 Oats 
 
 3oot** (&, .1 
 
 ^10 
 
 o o 
 
 
 
 
 
 Onions 
 
 J>~o /. ^ .fo 
 
 ^0 
 
 11 
 
 
 
 
 
 Potatoes 
 
 3 oo (g / 
 
 3oo 
 
 a o 
 
 
 
 
 
 Straw 
 
 >3~Q't<r*- (Q. ^ 
 
 3 oo 
 
 
 
 
 
 
 
 Seeds 
 
 
 / 
 
 40 
 
 
 
 
 
 Other Items (Give List) 
 
 
 / >oo 
 
 
 
 
 
 
 
 TOTAL VALUE SUPPLIES 
 
 
 
 
 3^o 
 
 O 
 
 
 
 DAIRY 
 
 
 
 
 
 
 
 
 Bulls 
 
 I/ (&. 1^& O 2f 
 
 ^00 
 
 **_ 
 
 
 
 
 
 Cows, Dry and in Milk 
 
 +0 /00?2. 
 
 tf O 
 
 o 
 
 
 
 
 
 Calves, Under 6 Months 
 
 T,0 (^ r^< 
 
 J~&0 
 
 oo 
 
 
 
 
 
 2- Year-Old Steers and Heifers 
 
 1 (^ Jtot* 
 
 $00 
 
 If 
 
 
 
 
 
 Yearling Steers and Heifers 
 
 J5(Q, 4o-L 
 
 d) O O 
 
 O o 
 
 
 
 
 
 TOTAL DAIRY CATTLE 
 
 
 
 
 (0300 
 
 00 
 
54 
 
 FORM No. 15 
 
 
 
 DAIRY (CONTINUED) 
 
 
 
 
 
 
 
 
 Alfalfa Hay 
 
 J~C ^i&W-! 
 
 / O o O 
 
 
 
 
 
 
 
 Bran 
 
 *~ " & Jo '-5 
 
 **e 
 
 O 
 
 
 
 
 
 Corn and Oats, Ground 
 
 foo# Qfo'S- 
 
 ^ 00 
 
 <yo_ 
 
 
 
 
 
 Clover Hay 
 
 J-o tfu. @ /* 
 
 ^TOO 
 
 *^- 
 
 
 
 
 
 Calf Meal 
 
 2/ ^ /^' 
 
 to 
 
 0_0_ 
 
 
 
 
 
 Oil Meal 
 
 / & (fOJi 
 
 bo 
 
 00 
 
 
 
 
 
 Silage 
 
 to " (& 6^ 
 
 / ^0 
 
 * 
 
 
 
 
 
 Straw 
 
 -$~O " (&, a 
 
 00 
 
 00 
 
 
 
 
 
 
 /? /I * * 
 
 t . 
 
 00 
 
 
 
 
 
 Salt 
 
 C ItSvCt-G) k" 
 
 / (ff 
 
 
 
 
 
 
 TOTAL STOCK FEED 
 
 
 
 
 WK 
 
 e o 
 
 
 
 HOGS 
 
 
 
 
 
 
 
 
 Brood Sows 
 
 ro (& 70-*- 
 
 / 00 
 
 oo 
 
 
 
 
 
 Boars 
 
 T4L ^0^ 
 
 fo 
 
 o e 
 
 
 
 
 
 Fall Shoats 
 
 bo<^ ><? 
 
 1 T^oo 
 
 ^ 
 
 
 
 
 
 Spring Pigs 
 
 /oo@_ 6 
 
 (0 OO 
 
 
 
 
 
 
 
 TOTAL HOGS 
 
 
 
 
 w 
 
 00 
 
 
 
 POULTRY 
 
 
 
 
 
 
 
 
 Ducks 
 
 3-0 Q. 1 
 
 -yo 
 
 0_o 
 
 
 
 
 
 Geese 
 
 j-o^ 3^ 
 
 /J'o 
 
 t- 
 
 
 
 
 
 Goslings 
 
 /oo <& /t* 
 
 / O 
 
 oo 
 
 
 
 
 
 Hens 
 
 3'CO <*. /-& 
 
 7J~o 
 
 o o 
 
 
 
 
 
 Roosters 
 
 Jo e 3- 
 
 <fo 
 
 O 
 
 
 
 
 
 Spring Chicks 
 
 /ooo& S- 
 
 ^00 
 
 o o 
 
 
 
 
 
 TOTAL POULTRY 
 
 
 
 
 /(o/O 
 
 Oo 
 
 
 
 TOTAL INVENTORY 
 
 
 <wn* / 
 
 0_0 
 
 K"l(,l 
 
 if 
 
 
 
 ^3 <?C*sG/(Sl*sfr^>i^ 
 
 ^0* 
 
 
 
 
 
 
 
 jL4L^^~i^<&(^~<-i 
 
 ^yvtt- 
 
 
 
 
 
55 
 
 To Poultry 
 
 For Supplies Delivered as Follows ; 
 
 ===== 
 Amount 
 
56 
 
 FORM No. 16 
 
 REPORT OF FARM PRODUCE FURNISHED 
 
 191 ___ 
 
 ______ Department 
 
 By. 
 
 To Hogs 
 For Supplies Delivered as Follows: 
 
 Fresh Pork, Ibs. 
 
 Livers and Hearts, Ibs. . 
 Soap Grease, Ibs 
 
 To Farm and Garden 
 
 For Supplies Delivered as Follows : 
 
 Amount 
 Alfalfa, tons 
 
 Apples, bu. 
 Beans, bu. 
 Beets, bu. 
 Blackberries, qts. 
 Cabbage, Ibs. 
 Chard, bu. 
 Cherries, qts. 
 Currants, qts. 
 Cucumbers, ba. 
 Cauliflower, bu. 
 Celery, bunches 
 Clover, tens 
 Eggs, doz. 
 Gooseberries, qts. 
 Lettuce, bu. 
 Mangoes, tons 
 Potatoes, bu. 
 Peas, bu. 
 Pears, bu. 
 Poultry, Ibs. 
 Raspberries, qts. 
 Rye, bu. 
 Spinach, bu. 
 Straw, tons 
 Silage, tons 
 Sweet Potatoes, bu. 
 Sweet Corn, bu. 
 Timothy, bu. 
 Turnips, bu. 
 Tomatoes, bu. 
 Wheat, bu, 
 
 Dr. 
 
 Price 
 
 Cr. 
 Cost 
 
 FORM No. 17 
 
 REPORT OF HOGS FURNISHED 
 
 Department 
 
 Dr. 
 
 Cr. 
 
 Amount 
 
 Price 
 
 Cost 
 
 Received the above, 
 
 Head of Department 
 
 FORM No. 17 
 
 REPORT OF DAIRY 
 
 . Department 
 
 Dr. 
 
 To Dairy 
 
 For Supplies Delivered as Follows : 
 
 Cr. 
 
 Butter, Ibs. 
 Milk, lbs._ 
 
 Buttermilk, Ibs.. 
 
 Beef. Ibs 
 
 Veal, Ibs 
 
 Hides, Ibs 
 
 Amount 
 
 Price 
 
 Cost 
 
 Received the above, 
 
 Head of Department 
 
57 
 
58 
 
 STATE OF ILLINOIS FORM No. 22 DEPARTMENT OF PUBLIC 
 TRUST FUND DISBURSEMENT BOOK No 
 
 WELFARE. 
 
 SOLDIERS' WIDOWS' HOME OF ILLINOIS 
 
 WILMINGTON, ILLINOIS 
 TRUST FUND ACCOUNT FOR THE MONTH OF (L^.^^.^ 
 ^"^J^^T' DISBURSEMENTS (J V 
 
 _ 191 Jt 
 
 DATE 
 
 PAID TO 
 
 PURPOSE 
 
 REC'D BY T Vr^ 
 ORCHECK CHARGE TO 
 NO. FOLIC 
 
 n 1 ~~~~ "~ 
 
 J AMOUNT 
 
 m 
 
 
 
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 ~~ ~ ~^ - * 
 
 __j^HFMS 
 
 
 
 RECEIPTS STORI 
 
 FORM No. 21 
 
 KEEPER'S REPORT ISSTJES 
 
 - 
 
 
 
 
 Account of 
 Invoices 
 Farm 70'*1^7^ <& /7fv 
 Tailor Shop ^oJ**Xs @, (t, 
 Sewing Room %Q o ^A.'iM^U <2l- .3 d> 
 
 /7f 
 
 /j<? 
 
 Administration 
 fO Bakery 
 P O Officers' Kitchen 
 3 <? General Kitchen / 
 ?<? Quarters 
 Wards 7 
 
 ^/ J7 - 
 >^.sH^ - 
 J>7 7/ i 
 
 *fJ'7? : 
 
 7f ^>'l 
 
 /^f ^3 __ 
 
 
 
 
 
 
 Total 
 
 f<?/7 ^ 
 
 ?<? Total ^ 
 
 ^ff|>/ 
 
 TOTAL DISBURSEMENTS {or Am 
 BALANCE DUE INMATES LAST REPORT 
 RECEIPTS (AUTOGRAPHIC NO, / d To /'j 
 BALANCE DUE INM/ 
 
 ount Forwarded) 
 
 i: 7 i? ."? f. A"6 
 
 j^H 
 
 "J INCLj TRANSMITTED ;| ~TZ~T, 
 HEREWITH 
 LTES 
 
 TOTAL !!//Yf,s3> 
 
 IjS: 
 
 DATR OF LAST TRIAL BALANCE, TRUST FUND LEDGER fy^ f //f } 
 
 CONDmON c ^ /LjL~~-<^ . 
 
 u ,j 
 
 Send carbon copv monthly to Department of Public Welfare as trust fund voucher, 
 together with triplicate receipt roll from Autographic Register. 
 
59 
 
 De 
 To 
 
 C Jl FORM 
 
 ORDER TO DISPOSE OF UNSEI 
 ORIG 
 
 STATE OF 
 
 No. 23 C J 
 No. 
 
 *VK 
 [NAL 
 
 IL 
 
 E 
 
 E 
 
 ,EABLE STATE PROPERTY 
 
 LINOIS 
 
 ivision of 
 
 
 >afp 
 
 
 
 
 You are hereby appointed Surveying Officer to appraise and recommend the disposition of the following 
 described personal property: 
 
 No. 
 
 ARTICLES AND 
 DESCRIPTION 
 
 Each 
 
 Inventory 
 Value 
 
 No. 
 
 ARTICLES AND 
 DESCRIPTION 
 
 Each 
 
 Inventory 
 Value 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Amount For'd. 
 
 
 
 
 
 
 Total Amt. 
 
 
 
 
 
 
 Head of Division 
 Relative to the above described property, I make the following recommendation. 
 
 
 
 
 
 
 Surveying Officer 
 The above recommendation of the Surveying Officer approved: 
 
 
 
 
 Head of Division 
 
 Director of 
 
 
 
 
60 
 
 Name 
 
 
 FORM No. 24 
 
 Time Sheet 
 KANKAKEE STATE HOSPITAL 
 
 EMPLOYEES 
 
 Entered Service Occupation 
 
 ')Re8$dent Address 
 Department 
 
 Street 
 
 City 
 
 
 County 
 
 Left Service 
 
 
 Rate 
 
 Change in Rate Due 
 
 Amount 
 
 Reason for Leaving^ 
 
 
 
 
 
 
 
 
 
 
 Commutation 
 
 
 
 
 
 191 
 
 
 
 1 
 
 6 
 
 ii 
 
 ill II 
 
 d fc 
 
 < w 
 
 191 
 
 | 
 
 1 
 
 1 
 
 1 
 
 \ 
 
 '5 g 5 g i 
 
 ijj s ^ g : 
 
 II 
 
 1 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 ..:#- : 
 
 
 il 
 
 
 
 4 
 
 
 
 
 
 
 : 
 
 
 
 - 1 ' ' ' ' '"I" ' ' 1 'I II :!< > 1 -| | | [ | | | 
 
 FORM No. 25 
 
 EMPLOYEES TIME RECORD 
 KANKAKEE STATE HOSPITAL 
 ^5^"- -Entered Sen^ Occupation 
 
 1 * I 
 
 t| 
 
 Department 
 Rate. 
 
 otreet ^ fry 
 Left Servir* 
 Change in Rate Due 
 
 County 
 
 Amount I 
 
 MONTH" 
 
 Dy Worked 
 
 Hate 
 
 Day or Month I A] 
 
 
 nount 
 
 Coi 
 
 i. 
 
 nmutation 
 
 
 
 DEC. ~ 
 JAN. 
 
 APR. 
 
 
 
 
 
 
 OCT. 
 NOV. 
 DEC. 
 
 . 
 
 
 1 
 
 
 i 
 
 JUNS 
 
 "JULY 
 
 AUG. 
 SEPT. 
 
 Total 
 
 " 
 
 1 _ 
 39 
 
 - 
 
 - = 
 
 - 
 
 
 ~ = 
 
 ===== 
 ' 
 
 = = 
 
 '*?" (. 
 
 ^j 
 
 MAY 
 JUNE 
 
 AUG. 
 SEPT. 
 
 Total 
 
 ls>cf 
 
 FT~ 
 
 -~ 
 
 ===== 
 
 ^ 
 
 - -_ 
 
 mmm 
 
 '. 
 
 -^ 
 
 
 
 ===== =- 
 ' 
 
 |. I { r 
 
 1 
 
 30 
 
 
 
 
 
 ^ 
 
 
 30 
 
 
 
 
 
 
 
 j 
 
 
 31 
 
 
 
 
 i 
 
 
 
 31 
 
 
 
 
 
 
 
 
 
 Time 
 
 
 
 
 
 
 
 Time 
 
 
 
 
 
 
 
 
 
 _/~NAmt. 
 
 
 
 
 
 1 
 
 
 Anat. 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 *^***X- sl^fa^^JL^d^ -4f~L^ Signature of Employee 
 
 
 
 
 
 ^- 
 
 <l<^L f A.-Li 
 
 ^,v- 
 
 V^M^, 
 
61 
 
 FORM No. 30 
 
 INDIVIDUAL LEDGER 
 
 iif 
 
 r^ 
 
 ~~\ .' 
 
 
 
 
 
 
 ' . - ! i! ij if 1 
 
 ^MM- ',':,,: i m, : ;. ij i | 
 
 
 
 r~ : | .f i 
 
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 E 
 
 >. : y 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 ! 
 
 
 
 
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 f 1:V 
 
 
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 111 
 
 
 
 
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 :-' i i !i"~l 
 
 
 
 
 
 
 FORM No. 27 
 OFFICIAL RECEIPT MISCELLANEOUS 
 
 L 
 
 STATE OF ILLINOIS Na 927698 
 
 191 ^ 
 
 THE EHSPARTMENT OF PUBLIC WELFARE 
 
 ILLINOIS STATE PENITENTIARY 
 
 M* "1 
 
 
 
 
 
 
 // 100 Dollars 
 
 
 
 1 3 
 
 
 
 jn Give Weights, Quantities and Description of all Articles Sold 
 j-j H Warden 
 
 H 21 t 
 
 Authorized Agent 
 
 M OU 
 
 O Farm Products 
 
 
 
 Rags and Junk 
 
 
 
 Hides and Tallow 
 
 
 
 Articles Manufactured 
 
 
 
 Live Stock 
 
 
 
 Other Sources 
 
 
 
 The Authorized Agent Must Deliver Receipt to Payee in Person or by Mail. 
 No State Property Can Legally Be Sold to Any Officer or Employee of Any State Institution 
 
 
 PAYROLL CHECK 
 
 FORM No,i 
 STATE OF ILLINOIS 
 
 NO, 
 
 PAY TO TH 
 
 ORDER OF 
 
 THE DEPARTMENT OF PUBLIC WELFARE 
 
 LINCOLN 
 
 1 
 
 __ DOLLARS 
 
 LINCOLN STATE BANK \ THE UPKJOLN STATE SCHOOL AND CCLC'I^I 
 LINCOLN, ILL. j BY 
 
63 
 
 STATE OF ILLINOIS 
 DEPARTMENT OF FINANCE 
 
 BULLETIN No. 5 October 1, 1918 
 
 Superseding and cancelling all conflicting instructions 
 in former Bulletins. 
 
 Procedure to be followed in the actual work of hand- 
 ling the following : 
 
 Abbreviations will be used 
 NAMES in the Bulletin as 
 
 follows : 
 
 Requisition Req. Form F 5 
 
 Authorization Auth. 
 
 Purchase Order .P. O. Form F 6 Names and 
 
 Order for Delivery O. F. D. Form F 7 
 
 Invoice Inv. 
 
 Voucher Vo. Form F 9-10 
 
 Schedule Sch. Form F 11 
 
 Bulletins heretofore issued by this Department gave 
 instructions as to above, but it appears that more simpli- 
 fied handling can be followed. 
 
 1st. To insure uniform procedure everywhere as 
 far as this part of the clerical work is concerned. 
 
 2nd. To reduce the work now being done and do 
 away with handling of various kinds of papers when only 
 one or two are necessary. 
 
 REQUISITIONS (Form F-5) 
 
 These are requests for supplies and materials, 
 and should be made out for a period of one month or 
 more, and in charitable or penal divisions should be 
 made out for three months in advance, in order that the 
 superintendent of purchases and supplies may buy from 
 bids, as provided by law. No division should send in Req. 3 mo. 
 daily or even weekly requisitions unless for unforseen 
 needs or in case of accident and when unavoidable. 
 One division sent to their department office twenty-one 
 requisitions in triplicate, each one bearing the same date 
 and naming the same fund. One requisition, with list of 
 items attached, would have been sufficient and would have 
 served the purpose, saving sixty sheets of the printed 
 form, besides reducing the shipping weight, and would 
 have made considerably less work for the division and all 
 others concerned. 
 
64 
 
 Page 
 
 guarterly 
 eq. 
 
 Assemble 
 Req. sheets 
 
 File 
 Index 
 
 Other Req. 
 
 Auth. and 
 P. O. 
 
 Auth. in 
 extreme cases 
 
 QUARTERLY REQUISITIONS 
 
 In making out Quarterly Req. those Divisions which 
 do so have always numbered them by quarters, (as "Q 
 No. 1"). To make it easier to locate a certain sheet of 
 any Quarterly Req. it will help everyone who must handle 
 them if the pages of the Quarterly Req. are also num- 
 bered, beginning with Page 1 on each Quarterly Req. Do 
 this, therefore, on each Quarterly Req. in same way from 
 Page 1 up. Reference can then always be made to 
 ''Quart. Req. No. 4, Pg. 69," etc., etc. 
 
 It has been the custom to make out a Quarterly Req. 
 and then assemble the sheets belonging to the same kind 
 of articles together, such as all foods, all drugs, all engi- 
 neering supplies, etc. It will doubtless be more convenient 
 to continue this plan, and after the sheets are so sorted, 
 number them at the bottom right hand corner. When 
 these Quart. Req. ha\e been properly approved and re- 
 turned to the Div. they will be filed on the binder now 
 being used. Put an index sheet on top of the top sheet 
 and mark it "Quarterly Req. No. 4", etc. Then later 
 Quart. Reqs. can be filed on top and marked in same way 
 until binder is full, when the old, used-up Quart. Req. 
 can be taken ofT, wrapped up and filed where they can be 
 found if needed. 
 
 OTHER REQUISITIONS 
 
 Those Div. which make Quart. Reqs. and then must 
 make supplementary Req. are now numbering these so 
 each page carries a number, and this numbering should 
 be continued. When they are received approved, they 
 should be filed on another binder, in a similar way. These 
 should be filed with the last number on top. Those Div. 
 which make Req. other than Quarterly should page their 
 sheets and file them in the same way, with last number 
 on top. 
 
 AUTHORIZATION-PURCHASE ORDER 
 
 All divisions will receive from the superintendent of 
 purchases and supplies, after having their Req. (Quar- 
 terly or others) approved, one or both of the following: 
 
 1. Auth. 
 
 2. Copy of "P. O." 
 
 or 
 
 AUTHORIZATION 
 
 When an Auth. is received (and this will be only in 
 extreme cases, and where it is impossible for the super- 
 intendent of purchases and supplies to arrange to pur- 
 chase direct) it should be checked on the Req. and its 
 
65 
 
 number put on the Req. and the Req. page number put on 
 the Auth. 
 
 An O. F. D. (Form F 7) should then be made out 
 and the number entered on the Auth. and the Auth. num- 
 ber put on the O. F. D. The Auth. can be filed on the 
 same binder next above the Req. to which it belongs, and 
 remain there. When making out the O. F. D. the amount 
 in dollars and cents should be figured as nearly as pos- 
 sible and entered plainly on the triplicate, or office copy, 
 so at close of month the Orders and Contracts Outstand- 
 ing can be determined. When this O. F. D. is made out 
 the Req. and the Auth. are dead, and should not be again 
 referred to unless for some unusual reason. 
 
 Heretofore the superintendent of purchases and sup- 
 plies, after awarding contracts, has sent each charitable 
 and penal division, and doubtless some others, a Contract 
 Award Notice, which was a notification to the division 
 that the goods or materials had been contracted for, and 
 the division was expected to make out an O. F. D. as the 
 goods were needed. This Contract Award Notice some- 
 times showed a number of contractors and articles. This 
 will now be changed, and if you do not receive an Auth. 
 you will receive only a copy of a P. O., which the super- 
 intendent of purchases and supplies will send to every 
 one to whom he awards a contract or from whom he or- 
 ders anything. This P. O. will either direct the 'persons 
 from whom the goods are bought to ship at once, ship at 
 some specified date, or NOT to ship until advised to do 
 so by the division. The P. O. will show what instructions 
 are given to the firm to which the order is sent. 
 
 Each division will, upon receipt of a copy of the P. 
 O., check it up with the Req. (either Quart, or other), 
 and enter the number of the P. O. on the Req. and the 
 number and page of the Req. on the P. O. 
 
 If the P. O. does not give full shipping instructions, 
 Div. will notify the firm to whom the order has been sent 
 by the superintendent of purchases and supplies as to 
 dates shipments are to be made to them, and enter on the 
 P. O. a notation to such effect, also keep a copy of the 
 letter. 
 
 Divisions will not make out any O. F. D. for articles 
 shown as bought by the superintendent of purchases and 
 supplies, only in cas~s of Ar.th. as shcr.yi abov . Th^y 
 will also figure out the amount of the order as exactly as 
 possible and put down the amount in plain figures, to be 
 easily checked at end of a month. 
 
 It is possible the division may receive both an Auth. 
 and a P. O. for one Req. In such case indicate under or 
 beside each item on the Req. the number and name of the 
 
 o. F. D. 
 
 amounts to 
 be figured 
 
 P. O. shows 
 when shipment 
 to be made 
 
 Check up 
 with Req. 
 
 No O. F. D. 
 only on Auth. 
 
 Both Auth. 
 and P. O. 
 may be 
 received 
 
66 
 
 Req. Auth. 
 P. O. 
 
 Filing 
 
 Printing 
 Req. 
 
 Separate 
 from others 
 
 Supt. of 
 Printing 
 Pink slips 
 
 form received. If there are items left on a Req. for some 
 time (which you need), write your director, making in- 
 quiry about them, or, if changes in conditions make them 
 unnecessary, so state, with a date on the Req., and con- 
 sider it as dead. 
 
 We have now treated 
 
 Req. 
 
 Auth. 
 
 P. O. 
 
 Such items as were authorized the division has trans- 
 ferred to an O. F. D. If the Req. has been completed 
 it is, as stated, dead, and need not be again referred to. 
 The Auth. is also dead and there now remains only 
 
 1. A possible Req. which has not been completed. 
 
 2. P. O. covering nearly all you will receive 
 
 from shippers. 
 
 3. O. F. D. A very few and constantly de- 
 
 creasing number. 
 
 The P. O. and O. F. D. are one and the same thing 
 in reality, only different in name. When the P. O. is 
 received or the O. F. D. is made out, and they have both 
 been figured to give the amount, they will be filed in the 
 Contracts and Orders Outstanding File (See Bulletin 
 No. 3, page 3, Par. 4.) This is the vertical file, which all 
 divisions have. A place in one of the drawers will be 
 used. An index showing all the standard accounts from 
 which you will pay bills should be used, and in the section, 
 ''Operating Supplies and Expenses", and perhaps in some 
 other section, should be an alphabetical index. The or- 
 ders, both P. O. and O. F. D., should be placed in this 
 file under the letter of the firm name, in the proper stand- 
 ard account. (An order to Durand & Kasper for 100 
 bbls. flour, payable from Operating Supplies and Ex- 
 penses would be placed in the letter "D" in that Standard 
 Account Division of the file.) 
 
 PRINTING REQUISITIONS (Form F 5 P) 
 
 When Printing Reqs. are made they should be sent 
 to your department office for approval. The Reqs. should 
 always ask for an estimate of the cost of the job. 
 
 These Reqs. are separate entirely from the regular 
 or supplementary Req. for materials or supplies, and the 
 totals of Printing Req. should never be included in the 
 summary sheet of any regular or Quarterly Req. 
 
 When the Printing Req. is properly approved and 
 sent to the superintendent of printing he will send you a 
 pink slip, which is a copy of the order he has placed, and 
 it should show the estimate of cost. 
 
67 
 
 When charitable and penal institutions, State normal 
 schools and Geological Survey receive a pink order slip, 
 and if the order is not placed with another State institu- 
 tion, they should immediately make a copy of it and place How Charitab i e 
 an estimate of the cost on it and file it in the vertical file, Penal and 
 marked '"Contracts and Orders Outstanding," as this 
 now is a part of their Outstanding Obligations. If print- handle 
 ing order is placed with Pontiac (etc.), then no estimate 
 need be included in Outstanding Obligations. If the nor- 
 mal schools order printing from Pontiac, they will treat 
 the order as an obligation and pay for it the same as for 
 any other bill. 
 
 Hold the pink slip, and when the goods are received 
 sign the pink slip and return it to the superintendent of 
 printing. Invoices will be received and they must be 
 checked up with the copy in the Contracts and Orders 
 Outstanding file, vouchered and paid the same as all other 
 invoices. 
 
 In divisions other than those named above the pink 
 slips should be checked with Printing Reqs. and held until 
 supplies are received. When the supplies have been re- 
 ceived the pink slip should be signed and returned to the handle these 
 superintendent of printing. He will pay the bill from his 
 appropriation. 
 
 These Printing Reqs. can be filed on same binder Fi i in g 
 with the other Req. (not quarterly Req., however), keep- P rin t in R eq- 
 ing them separated by an index sheet. 
 
 All of the Outstanding Orders are now in the file to- 
 gether as anticipated by the original Bulletin, and no fur- 
 ther checking or handling of Reqs. or Auth. will have to 
 be done. 
 
 INVOICES 
 
 When an invoice is received it should be compared 
 with the P. O. or O. F. D. to see that quantity and price 
 are correct. Shippers have been and will continue to be 
 requested to place number of the order on invoice, and if jmpaX and 
 they do not do so the division should put it on when they p he Q k <* 
 check it with the order. They should also show any F! D'. 
 classification number or other means of identifying the 
 shipment that may be needed by the department office. 
 The invoice should show' date goods are received and be show date 
 signed by receiving officer, and the order should be again g c 
 checked to show goods received and marked with the date 
 of the invoice. Invoices must be secured on billheads of 
 the firms. They should show each article purchased so 
 one without technical training may be able to tell what is 
 being paid for. (The use of other invoices, such as are 
 made out at the institutions, should be avoided as much as 
 possible.) 
 
63 
 
 Receiving 
 
 officer's 
 stamp 
 
 If Inv. fills 
 order how to 
 file 
 
 If Inv. partly 
 
 completes 
 
 order 
 
 Vo. Discount 
 coal, freight 
 emergency 
 
 Send all Vo. 
 at once not 
 later than 
 15th 
 
 Each Vo. to 
 carry as many 
 Inv. as 
 possible 
 
 General terms such as "Repairs," "Service," "Work 
 Done," etc., are unsatisfactory, as same should be item- 
 ized to enable the party auditing the bill to pass upon the 
 reasonableness of the charge. 
 
 Receiving Officer's Stamp : ( Form 28. ) 
 
 Every invoice should bear stamp showing signature 
 of Receiving Officer and chief clerk. 
 
 The old stamps in use at the various institutions will 
 be discarded and requisition made for one like sample 
 shown, Form No. 28, at once. 
 
 If the invoice completes the order, it should be taken 
 out of its place in the Contracts and Orders Outstanding, 
 and now filed numerically in front of the Orders Filled 
 and Bills Holding File, and the Invoice itself should be 
 filed in that file in exactly the same way the orders were 
 filed in the "Contracts and Orders Outstanding file." 
 
 If an invoice only partly completes an order, enter 
 on the order form the date of the Invoice and its amount, 
 and deduct it from the amount already figured as the total 
 cost of the entire order. Leave the order in the Contracts 
 and Orders Outstanding File until it is entirely filled. 
 
 As an example, if the division ordered a long bill of 
 groceries from Campbell Holton and estimated it to 
 
 cost $1000.00 
 
 and invoice was received for . 500.00 
 
 deduct, and leave order showing and still un- 
 filled $500.00 
 
 The invoice will have gone to either Bills Holding or Bills 
 Passed file, and the unfilled portion will remain in the 
 Contracts and Orders Outstanding. 
 
 VOUCHEL' (Forms 9 and 10) 
 
 Vouchers should be made for all purchases subject 
 to discount just as quickly as possible also for coal and 
 freights and sent forward with pink slip attached. Other 
 invoices should be vouchered and sent in one bunch to the 
 Department of Public Welfare, to reach them not later 
 than the 15th of the month, but no others than the three 
 named above and pay-roll vouchers should be sent from 
 your office between the 15th of one month and the 1st 
 of the next. This will enable most of those vouchers sent 
 from your office up to the 15th to be actually paid by the, 
 last day of the month. To avoid extravagant use of 
 voucher forms and extra work, one voucher only, cover- 
 ing several invoices, should be used in favor of any one 
 firm. 
 
C9 
 
 Pay-rolls 
 
 Vo. to be 
 corrected 
 
 Do not roll 
 Vo. 
 
 Signatures of 
 certification 
 
 Holding invoices of a firm until all can be vouchered 
 together will help to avoid duplication. This does not 
 apply when discount can be taken. 
 
 Pay-rolls should be sent direct to the Department of 
 Public Welfare and not to the Civil Service. 
 
 When vouchers are returned to a division for correc- 
 tion, even though they have an error slip attached or carry 
 other communications from another department, they 
 should be forwarded direct to the Department of Public 
 Welfare office, with new schedule. Such voucher should 
 not be entered on a schedule with vouchers of a different 
 month. Any notations or explanations should be made 
 on the voucher and not on the slip. 
 
 When sending in vouchers do not send them in rolls, 
 as it takes considerable time and bother to straighten them 
 out and it makes them difficult to handle in auditing. This 
 refers to rolls and not to folding once or twice when only 
 two or three vouchers are sent. 
 
 Signatures purporting to carry with them the author- 
 ization or approval of the managing officer, warden or 
 general superintendent should be accompanied by the 
 name or initials of the party using such signature, to in- 
 cate who is using it. A name set up in type is not suffi- 
 cient, and when a signature stamp is used the name or 
 initials of the party should appear therezvith. The same 
 rules apply to the signatures of other officers and em- 
 ployes when not in their own Handwriting. It is neces- 
 sary that only bonded employes sign vouchers or requisi- 
 tions. 
 
 SCHEDULES (Form F 11) 
 
 As heretofore, Sch. will be sent with vouchers, and 
 it is requested that just as many Vo. be put on each Sch. 
 as possible, but not typewritten closer than double space 
 and as few Sch. sent through with only one or two Vo. 
 as possible. Separate schedules are only required when 
 vouchers are drawn on different funds. Sch. should be 
 carefully filed on their proper binder, each standard 
 account separated from the other by index sheets. Totals 
 under each standard account should be carried forward 
 on Sch. so a check may be had on the voucher register 
 to know whether all Vo. are entered on the register in 
 the proper standard account. Some divisions have made 
 no use of the Sch. and have needed help to keep their 
 registers straight. By keeping the totals of the schedules, 
 they can simplify their work. 
 
 Discount Slips: 
 
 Pink discount 
 
 It is not necessary to attach discount slips to sched- slips 
 ides and also to original and duplicate vouchers. They 
 
 Sch. 
 
 Double space 
 
 Carry forward 
 total of Sch. 
 
70 
 
 Discount Vo. 
 on separate 
 Sch. 
 
 Vo. Register 
 
 Monthly 
 totals 
 
 To correct 
 mistakes 
 follow these 
 instructions 
 
 Monthly 
 report F 4 
 
 File 
 
 Date to 
 make 
 
 should be attached to the original voucher, one slip to- 
 each voucher. They should be attached so the end will 
 show beyond one edge of the voucher, so they can be seen. 
 Do not put discount vouchers on schedule with other 
 vouchers. 
 
 VOUCHEE REGISTER (Form F 14) 
 
 Probably all divisions are using a voucher register 
 in the way to get the most out of it, and to get from it the 
 correct and exact amount of Bills Passed for any period. 
 A few cases have been found where reports on Form F-4 
 were made up from vouchers, and the reports were not 
 verified by making the exact totals of the standard ac- 
 count column in the register agree. The register should 
 be used and totaled each month for the month's business,, 
 and for the period from July 1st of the biennium to the 
 close of the month covered by the report. If this is done, 
 and the schedules are totaled, mistakes will happen less 
 frequently and everyone will get their work done more 
 easily. If later it is found that any error has been made, 
 and some invoice is wrong, correct voucher register as 
 follows : 
 
 Show in red ink on line of original entry, "See next 
 line after Voucher No. ," meaning the last voucher 
 entered in the book. On next line after last voucher 
 entered show the voucher number of the voucher to be 
 corrected and write in red ink explanation of correction. 
 If amount of original entry was too small enter in total 
 column and in proper distribution column the additional 
 amount in black ink, and at close of month include it in 
 total. If original entry was too large an amount enter 
 in total column and in proper distribution column the 
 AMOUNT TO BE DEDUCTED in RED INK and DE- 
 DUCT at close of month, when totals are determined. 
 
 REPORTS (Form F 4) 
 
 This must be an exact record of the details of the 
 financial affairs of the divisions and should be of absorb- 
 ing interest to the managing officers, showing the exact 
 financial condition of their institution. 
 
 A binder was furnished each division on which the 
 Bulletins should be filed and all the F-4 reports on top of 
 them, and each chief clerk should see that the managing 
 officer has a good opportunity to look over all the reports 
 for the year at the close of each month. 
 
 On the first working day of each month this report 
 can be made out. The Voucher Register and Schedules 
 should be totaled and should agree and the expenditure 
 transferred to Column 3. 
 
71 
 
 The "Unpaid Bills Holding," column 5, can be 
 quickly and easily determined by taking such invoices 
 from the Orders Filled and Bills Holding file from one 
 Standard Account section at a time and adding them up. 
 keeping the list for later reference and using the amounts 
 so determined for Col. 5. 
 
 The "Contracts and Orders Outstanding" can be 
 just as quickly and easily determined if you have com- 
 puted the amounts of the orders (both P. O. and O. F. ordS ct out n - d 
 D.) when they are filed, and if the invoice amounts that standin s 
 partly filled these orders were deducted when invoices 
 were received. 
 
 Do not use Req. for this work, or any other papers 
 simply the two order blanks (P. O. and O. F. D.V (In 
 cases where divisions pay their own printing bills the 
 pink copy from the Division of Printing, with the estimate 
 on it.) 
 
 Many accounting officers have made too much of the 
 work needed to get out these items of Bills Holding and 
 Contracts and Orders Outstanding. This likely has been 
 because they have failed to study the Bulletins. Now, if 
 they do not study and put these suggestions into opera- 
 tion, they will still work as hard and make as many extra 
 moves to get the same results. 
 
 Study 
 bulletins 
 
73 
 
 INDEX 
 
 Abbreviations .__ 63 
 
 Abstract of Supplies __ ._ig, 57 
 
 Accountants not Authorized to Charge Forms __ _ 2 
 
 Accounting Sections 5 
 
 Accounts, Industrial ._ 12 
 
 Assemble Requisition Sheets 64 
 
 Assets and Liabilities, Industrial 17 
 
 Authorization and Purchase Order 64 
 
 Authorization Extreme Cases 64 
 
 Bank Reconciliations 4 
 
 Bonding Act 10 
 
 Bookkeeper 3 
 
 Bookkeeping Set, Mode" 21 
 
 Books and Blanks 23 
 
 Burial Expenses .__.__. 10 
 
 Cash Books 6,28 
 
 Cash Entries 7 
 
 Cash Received 4 
 
 Checks, Pay-roll, Etc . 20,61 
 
 Chief Clerk 3 
 
 Clothing Account Section 9,47-49 
 
 Clothing, Charging for 10 
 
 Clothing Requisitions 10, 48, 49, 50 
 
 Coal 68 
 
 Condemnation of Property 19, 59 
 
 Contracts and Orders Outstanding 68 
 
 Controlling Account n 
 
 Controlling Accounts, Industrial 12 
 
 Corrections 70 
 
 Cost System ._I2, 51 
 
 Counties, No Charges 10 
 
 Credit Memorandum .__ 52 
 
 Credits, Approved IT 
 
 Cross Entries 4 
 
 Dairy Accourti ^7-53-54 
 
 Discounts .. .__ 68 
 
 Discount Slips .__ 69 
 
 Emergency Vouchers 68 
 
 Farm Accounts 17, 53-54 
 
 Farm, Garden and Dairy Inventory .__I7, 54 
 
 Farm, Garden yrd D^iry Section __ .._ -- _. 17 
 
 Fi'e Index __ .._ __ _. , ___ 64 
 
 Filing 67,68 
 
74 
 
 Finance Department Approval ._ 2 
 
 Finished Stock Report 57 
 
 Firms Ledger '. 9, 43-46 
 
 Forms, Clothing Blanks : 11 
 
 Freight 68 
 
 Garden Accounts 17, 53-54 
 
 General Bookkeeper, Information for 11 
 
 General Books Section . . 5 
 
 General Ledger 7, 29-42 
 
 General Orders No. 218 2 
 
 Individual Accounts 4 
 
 Individual Ledger 61 
 
 Industrial Books 12 
 
 Industrial Section 12 
 
 Inmates Trust Fund 7,58 
 
 Inmates Trust Fund Section __ __ .. 19 
 
 Inventories, Sept. 30th 2 
 
 Inventory, Industrial __ ... 16 
 
 Invoice Journal 5,^6 
 
 Invoice Record, Storekeepers 18,52 
 
 Invoices Attached to Vouchers .__ 67 
 
 Journal Entries, Clothing n 
 
 Journal (General) 5,25 
 
 Journal Voucher Clothing 50 
 
 Key Letters 15 
 
 Ledger, Clothing n 
 
 Ledger, Loose Leaf : n 
 
 Monthly Report 70 
 
 Monthly Totals 70 
 
 No Changes Without Approval ._ 2 
 
 Official Receipt _ 4.61 
 
 Operating Ledger, Industrial 15 
 
 Order for Delivery : 64 
 
 Outstanding Accounts 9 
 
 Patients, Pay or Non-Pay ... 9 
 
 Pay-rolls . 69 
 
 Perfect Accounting System -_ __ - 3 
 
 Pink Slips 66 
 
 Postings, Clothing n 
 
 Poultry Accounts 17 
 
 Printing Requisitions 66 
 
 Products Furnished Reported 17, 55, 56 
 
 Purchase Order 64-66 
 
 Receiving Officer's Stamp - 57> 68 
 
 Remittances to State Treasury 4 
 
 Requisitions, New Forms 4.63 
 
 Requisitions, Purchase -o 
 
 Requisitions, Storekeepers 18, 50 
 
75 
 
 Sales Journal 51 
 
 Schedules __ 69 
 
 Signatures on Vouchers 69 
 
 Statement Operation of Industries 16 
 
 Statements, Mailing n 
 
 Stock Cards ^ 19, 52 
 
 Storekeeper 3 
 
 Storekeeper's Report 19,58 
 
 Storekeeper's Section 18 
 
 Superintendent of Printing 66 
 
 Surety Bonds 4 
 
 Time Records 20, 60 
 
 Titles of Accounts Industrial 12-15 
 
 Titles of Ledger Accounts 7-8-9 
 
 Transfers 4 
 
 Transportation 10 
 
 Trial Balances 3 
 
 Uniform System ' 2 
 
 Voucher Forms 68 
 
 Voucher Register 6, 27, 70 
 
 Vouchers, Corrections 69 
 
 Vouchers, Date Forwarding 68 
 
 Vouchers, Do Not Roll 69 
 
 Welfare Department Approval . 2 
 
 (CLASS IN PRINTING, STATE REFORMATORY, PONTIAC, ILLINOIS.) 
 
TL JCX300