Show r 121 supplies should be simple and efficient of standard pro- cedure avoiding: unnecessary delay and duplication of clerical work showing each step of the transaction from source to culmination and guarding waste and against misuse of supplies 7 There should be a permanent and continuing system of accounting which will show readily at any time the quantity of supplies on hand the quantity distributed and where used 8 There should be a complete record of every transaction by use of the encumbering system so that any time one may have accurate knowledge at of any situation as to appropriations expenditures and bills outstanding The record should be continuous and cumulative of stable supplies in sufficient quantity to meet the needs of the entire year should be purchased and ready for use at the opening of seminary 9 in the The major items fall Accurate records of consumption of supplies per seminary should be kept for each seminary so as to enable those responsible for the preparation of the annual budget to estimate future needs in terms of enrollment This 10 will be more necessary as the program grows |