THE PRESIDENT'S COMMISSION ON ECONOMY AND EFFICIENCY OUTLINE ILLUSTRATING THE USE OF A UNIFORM CIRCULAR NO. 11 WASHINGTON INTRODUCTORY NOTE. Request was recently made on each of the departments for analysis of travel vouchers for the year 1910. The amount involved was about $12,000,000 out of a total expenditure of about $1,000,000,000 per annum. Based upon tests a careful estimate as to the time and expense involved in making such analysis was prepared and submitted; the aggregate of the estimated requirements for a detail analysis was 81 years for one clerk working seven hours per day, or 972 clerks working one month. The estimated cost of making the analysis requested was about $120,000. In planning a system of administrative records two ends should be in view: (1) Providing a means whereby the information which is currently and regularly desired may be stated in accounts and promptly reported; (2) providing a means which will admit of obtaining such further data or analyses of accounts from time to time as may be thought to be important in the consideration of questions of immediate importance pertaining to matters of policy or in applying tests of economy and efficiency. From systems of record heretofore used this latter provision has been absent. It has been with a view to making possible any analysis of accounts and in any detail, with promptness and at almost inconsiderable cost, that an analysis of objects of governmental expenditures was undertaken. An illustration of the method of adopting symbols denoting such classification and making them a part of the description of articles specified in the records is the subject of this circular. The facility with which these symbols may be used in accounts for purposes of analysis is shown below. By combining the classification symbol with the specification or catalogue number on the requisition and carrying these into the accounts only one general account need be kept where otherwise many might be required. Let us take, for example, an account showing cost of administering the Bureau of the Census in which these entries below appear: The classification symbols would show that all belonged to class D (supplies); that the first two belonged to the subclass D 1000 (stationery and drafting supplies; scientific and educational supplies), while the third entry belonged to class D 4000 (cleaning and toilet supplies); that the first two belonged to a further subclass, D 1100 (office supplies), and that of these the first belonged to a further subdivision, D 1112 (printed forms), while the other belonged to a further subdivision, D 1160 (adhesives, clips, and fasteners). By making these symbols a part of the description, any class of items in which anyone might be interested might be taken from the account and in any detail by a simple listing process, without going to the vouchers. Further than this, with respect to each class, it might be told exactly what was purchased, what was paid for each article, and whether each article was adapted to the use for which it was requisitioned. It would be known that the letterheads were of the standard form and quality known as "Directors' letterheads, specification No. 169"; that the rubber bands were size 32, specification No. 363; that the soap was "hygienic,' specification No. 386." In the class column a number of zeros will be found. These indicate that this part of the classification work has not yet been completed. The results of the classification as applied to a purchase catalogue or price list will be found in circular No. 12, which is the price list prepared for initial use in the Bureau of the Census. The specification numbers shown therein are the same numbers as have been heretofore used by the bureau for purposes of requisition, the only difference being the addition of the class symbol. GENERAL CLASSIFICATION OF STATIONERY, DRAFTING, SCIENTIFIC, AND EDUCATIONAL SUPPLIES (D 1000.) 1 The application here made is to the preparation of a price list of the supplies kept in stock at the Bureau of the Census. This circular is illustrative of the method of correlation of analysis symbols with stock or price list numbers or specifications. |