Form S provides for showing the expenditures for three
years for office expenses, pay rolls, etc. (as quoted above),
of each division of the department, one form being used for
each division. A blank space about 9 inches by 6 inches at the
bottom of the sheet is reserved under the caption, "In this
space specific reasons should be given for any increases asked
for."

Form 4 is headed " Central Office Division, Office Expenses
Itemized, Comparative Table." Three columns provide for
indicating the expenditures for three years, i. e., the preceding
year, the estimates for the current year and the estimates
for the ensuing year, according to the following "Itemization" :
Printing.
Postage.
Stationery.
Telephone.
Messenger Service.
Travel.
Advertising.
Automobiles (a) Purchase, (6) Maintenance.
This form allows a space of about 9 inches by 4 inches for
"specific reasons for any increases asked for."

Form 6 gives a comparative list of regular employees paid
on an annual basis, but the average number of employees in
each of the three years with wage totals is the only information
called for.
Form 6A corresponds with Form 5, but is used only for
those employees paid at a daily rate.
Form 6 gives general information relative to payments made
to temporary employees.
Form 7 is headed "Construction (Material and Supplies)



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and General Expenses Itemized. (Follow classification in
Auditor's report.)" With the exception of columnar division
giving space for listing the items, the expenditures for the
preceding year, the estimated expenditures for the current
year and the estimated expenditures for the ensuing year/ the
sheet is blank.
These estimate sheets are filled out as best may be by
the departments to whose use they seem adapted.
