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35o   GOVERNMENT  ACCOUNTING  AND  REPORTING

of  funds  out  of  which  these  expenditures  are  made.  In  the
statement  referred  to  there  are,  in  fact,  four  items  of  expendi-
ture: (i)  Current  operations;  (2)  redemption  of  temporary
loans;  (3)  capital  outlays  defrayed  out  of  revenues;  and  (4)
capital  outlays  defrayed  out  of  loan  funds.
Proposed  Series  of  Statements  for  Developing  a  Classifi-
cation of  Expenditures  by  Organization  Units.  An  illus-
tration of  the  form  proposed  for  the  sechedule  referred  to
immediately  above  is  presented  on  page  348.  In  this  form
the  organization  units  of  New  York  City  have  been  taken
as  an  example  and  presented  in  accordance  with  a  standard
grouping  and  order.  By  means  of  special  columns,  provision
is  made  for  showing  the  total  amounts  expended  by  each  or-
ganization unit  for  administration  and  operation  and  for
current  repairs  comparatively  for  two  years.  To  the  left  of
these  columns  a  reference  column  is  provided  to  indicate  the
numbers  of  the  several  schedules  that  support  this  statement.
For  each  of  the  major  departments,  boards,  commissions,  or
offices  enumerated  in  the  schedule  described  above,  there
would  be  a  supporting  schedule  which  would  be  an  index  to
the  details  of  expenditures  of  such  major  organization  unit.
