4:B COA\/nONWEALTn EDISON COMPANY BUDGET BUREAU MANUAL OF PROCEDURE JANUAWV 1 182* Digitized by the Internet Archive in 2014 https://archive.org/details/manualofproceciurOOcomnn COMMON^'^ALTH EDISON COMPANY BUDGET BUREAU MANUAL OF PRC'CEDURE Date Effective 1/1/24 Revisea 6/1/2^ ■ V i Budget Bureau TABLE OF CONTENTS TABLE OF CONTENTS 1000 Purpose and Use of the Manual 1100 General Purpose 1200 Contents of the Manual 1300 Use of the Manual l^KX) Changes in the Manual 2000 Functions ana Organization and Duties of Positions 2100 Functions of the Budget Bureau 2200 Organization of the Budget Bureau 2300 Duties of Positions 3000 Routines - General Plan 4000 Routines - The Cash Budget 5000 Routines - The Estimated Balance Sheet 6000 Routines - Corrparatlve Statement of Earnings and Expenses 7000 Routines - The Investment Budget sooo Routines - The Operating Budget 9000 Forms, Records, and Reports Date Effective l/l/zk Revised 6/1/24 Budget Bureau INDEX INDEX Title Budget A Accounts Payable Cash ^00 Accounts Payable - Interest on Cash 4550 Accounts Receivable - Domestic ana Industrial Sales Cash 4010 Accounts Receivable - Railway ana other Electric Companies Cash U020 Accounts Receivable - Merchandise ana Jobbing Cash 4030 Adjustment of the Budget - Request for Investment 7290 Adjustment Register Investment il&Q Adjustment Register Operating 8£40 Affiliated CompaniciS - Payments by Cash 4060 Affiliatea Companies - Payments to Cash ^550 Allowance for Contingencies Operating S590 Appropriations - Report on Condition of Investm.ent 7310 Approval Notice - Work Order Investment ^090 Approval of Estimates - Final Investment 79^ Assistant Budget Director - Duties of — 23IO Date Effective l/l/zk Revised 6/l/24 I Budget Bureau . I NDE X INDEX (Cont'd) B BalanCG - Bank Cash ^400 Balance - Bank - Interest Receivable; on Cash ^60 Balance - Cash at Beginning Cash 4400 Balance - Cash - Estimated Cash 44-10 Balance - Minimum Bank Cash 4420 Balances Sheet - Estimated Cash 5000 Bank Balance - Minimum Cash 4420 Bank Balance - Interest - Receivable on Cash 4o60 Bills - Uncollectible Operating S540 Bond Interest Cash 4550 Bond Interest Operating 5580 Boy - Messenger and Office - Duties of — 2330 Budget Bureau - Duties of Positions -- 2000 Budget Buraau Functions — 2100 Budget Bureau Organization 2200 Budget - Cash Cash 4000 Budget Control Clerk - Duties of — 2320 Budget Control Clerk - Heaa - Duties of — 2315 Budget Director - Duties of — 2305 Budget Director - Assistant - Duties of — 2310 Budget - General Plan — 3000 Budget - Investment ' Investment 7 000 Budget - Operating Operating SOOO By-Proaucts - Sale of and Rental of Miscellaneous Equipment Cash 4040 Date Effective l/l/24 Revised 6/1/24 Budget Bureau INDEX INDEX (Conx'a) Title Capital Stock - Dividenas or Interest Payable on Balance at Beginning Balances - Estimated The Accounts Payable Cash Balance at Beginning Cash Balance Estimated Cash Deficit or Excess Cash Requirements not Covered by Billing Coal Purchases Domestic and Industrial Sales Estimatea Cash Balance Forms Used Merchandise and Jobbing Sales Minimum Bank Balance Miscellaneous Purchases or Services Cash Budget - Miscellaneous Rentals Re- ceivable Payroll Purchases - General Railway Sales Receipts not covered by Billing Cash Budget - Rental of Equipment and Sales of By-Products Cash Budget - Revision of Estimates Cash Deficit or Excess Changes in Manual Clerk - Budget Control - Duties of Clerk - Head Budget Control - Duties of Clerk - Senior - Duties of Closing Notice - Work Oraer Closing and Issuing Notice - '^ork Order Coal Purchases Companies - Affiliated - Payments by Companies - Affiliated - Payments to Comparative Operating Budget Report Comparative Statement of Earnings and Ex- penses Compensation - Municipal Compensation - Municipal Condition of Appropriations - Report Cash Cash Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget Cash Budget on Budget dash W GL Oil Cash 4-400 Cash 4410 Cash 4000 Cash 4500 Cash 4-400 Cash 4-4-10 Cash 4800 Cash 4-550 Cash 4630 Cash 4010 Cash 4410 Cash 4000 Cash 4030 Cash 4420 Cash 45^ Cash 405 0 Cash 4520 Cash 4510 Cash 4020 Cash 40 60 Cash 4o40 Cash 4000 Cash 4S00 — 1400 2320 — — 7160 Investment 7160 Cash 4530 Cash 4o6o Cash 4550 Operating SS50 Operating 6000 Cash 4550 Ope rat ing 8560 Investment 7310 Date Effective 1/1/24 Revised 6/1/24 •■• i' . 1 •. =* Budget Bureau INDEX (Cont'd) C (Ocnt'd) Budget Contents of Manual Contingencies - Allowance for Contracts - Purchase Control Clerk - Budget - Duties of Control Clerk - Head Budget - Duties of Control of Expenditures Control of Expenditures Control of Transmission, Distribution, Line Extension, and Service Expenditures Control Record - Investment Budget Control Record - Investment Budget - Transmission and Distribution. Investuient Cost Record - Vtfork Order Operating Investment Investment Operating Investment Investment 1200 CS90 7210 2320 2315 7060 Sb?0 7? 50 /ISO 7260 Date Effective l/l/2i4- Revised 6/1/2^ Revised 2/l/'26 I i I 1 Budget Bureau INDEX INDEX (Con-c 'd) Title Budget Departmental Records Deficit or Excess - Cash Director - Assistant Budget - Duties of Director - Budget - Duties of Distribution Expenditures Dividends or Interest on Capital Stock Dividends or Interest Payable on Capital Stock Dividenas Receivable on Securities Q^ned Domestic and Industrial Sales Duties of Assistant Budget Director Duties of Budget Control Clerk Duties of Budget Director Duties of Heaa Budget Control Clerk Duties of Messenger and Of i ice Boy Duties of Senior Clerk Operating Cash Investment Operat ing Cash Cash Operating 8830 ^00 231c 2305 7250 86OG koGo 4010 2310 2320 2305 2315 2330 2323 E Earnings - Miscellaneous Operating &040 Earnings - Receipt of Estimates of Operating SOlO Earnings and Expenses - Comparative State- ment of Opers-ting 6OOO Date Effective 1/1/24 Revised i I Budget Bursau Title INDEX (Cont'd) E (Cont'd) Budget Equipment and Materials Unas signed Equipment - Rental of and Sales of By- products Estimate - Work Order Estimate - Work Order - Request fol? Re- vision of Balance Sheet Labor Necessary to Corrplete Work Estimated Estimatea Orders Estimates Est imates Est imat es Est iraates Est imates Estimates Estimates Estimates Estimates Estimates Excess or Expenditures Expenditures Expenaitures - Final Approval of of Earnings - Receipt of of Expenditures - Receipt - Receipt of - Revision of - Revision of - Revision of - Submission of of - Submission - Summary of Deficit - Control - Control of of of Expenditures Expenses - Miscellaneous Expenses - Operating Expensi^s - Retirement Extension-Line - Control - Transmission, Distribution Line Extension, and Service Control of - Receipt of Estin:iates of Extension Extension Extension Line Line Line Extension - Line - of Expenditures Index Oraer Orders ana ?Jork Orders - Weekly Summary of Orders - Weekly Summary of Investment "7 O 7 ^ 7230 Cash )ir\ i ir\ '4040 Investment 7070 Investment 7300 Cash 5000 Investment -7 »^ -7 r\ 7270 Investment 70^ Operating 8010 Operating S5IO Investment 7010 Cash 4000 Invest me nt 7050 Ope rat ing ooiU Investment fOj>0 Ope rat ing ooOO Invest ment Cash Investment 7060 upcrax mg Investment 7250 Operating S510 Operat ing s6io Ope rat ing S520 Operat ing S530 Investment 7250 Investment 7140 Investment 7110 Investment 7130 Investment 7150 Date Effective l/l/2i|. Revised 6/1/24 I Budget Bureau [i ndex I INDEX (Cont'd) Title Budget F I Final Approval of Estimates Investment 70^0 Form A 4 Journal Voucher 9190 5 Journal Voucher 9190 § Journal Vouches 9190 15 Operating Ledf-;er Sheets 9240 49 Comparative Statemeut cf Earnings and Expenses 90^0 ! 121 Investment Ledger Trial Balance 91^0 I BB 1 Work Order Requisition and VJork Order 944o j 2 Vjork Order Approval Notice 9380 3 Investment Budget Statement 9170 4 Grand Summary of Investment Budget Estimates 9130 5 Work Order Estimate 9^10 b Condition of Investment Budget 905O j 7 Requisition for Fixed Capital Expenditures 9330 I S Estimated Labor Necessary to Complete \/ork j Orders 9100 ! 9 Work Order Register 9430 j 10 \.ork Order Cost Record 9400 12 Investment Budget Control Record 916O 13 work Order Card 9390 14 V;eekly Summary of "work Orders and Line Ex- tension Orders 9370 15 Work Order Folder 9^20 lb Operating Budget Control Record 92^0 17 vVeekly Summary of Line Extension Orders 93*^0 IS Line Extension Order 9210 19 Investment Budget Adjustment Register 9150 20 Operating Budget Adjustment Register 9220 21 Summary of Transmission and Distribution v;ork Orders 9350 23 Report on Operating Budget 9290 24 Report on Purchase^Reauisition or Purchase Order " 9300 25 Request for Adjustment of Investment Budget 9310 2b Requisition for Revision of Work Order Estimate 9320 29 Summary of Purchase Orders Outstanding 93^5 30 Investment Budget Transmission and Distribution Control Record 9165 E IS Inside Plant Order (I. P.O.) 9l4o 32 Extras (Contract) 9IIO G 14 Stores Ticket (Debit) 9OIO 15 Stores Ticket (Credit) 90IO 2S purchase Requisition 92oO J- PD 12 Purchase Order 9270 Date Effective l/l/24 Revised 6/1/24 Revised 2/1/26 Budget Bureau INDEX INDEX (Cont'd) Title Budget F (Cont'd) Form S 7 No Title 9120 11 Line Extension Index 9200 37 ^ork Order Transfer Sheet 9^0 Stores 70 Bill Ticket 9010 TK 9 Semi-Monthly Payroll 9340 33 Permanent Labor Distribution 9250 No Number Cash Budget Statement 9020 Comparative Operating Budget Report 9030 Details oi Engineering Department Estimate of Fixed Capital Expenditures 9060 Estimated Balance Sheet 9090 Operating Budget Estimate (Departmental) Monthly Details 9O7O Summary 90S0 Permanent Order 9 260 Forms Used - Cash Budget 4000 Forms, Records and Reports 9000 Functions of the Budget Bureau 2100 Date Effective 1/1/24 Revised 6/1/24 Budget Bureau INDE X INDEX (Cont'd) Title Budget General Plan - Budget 3000 General Purpose - Manual 1100 H Head Budget Control Clerk - Duties of 2315 Income - Rental of Railway Stations S57O Index - Line Extension Investment 714C Industrial and Domestic Sales Cash 401C Date Effective 1/1/24 Revised 6/1/2^ f i Budget Bureau INDEX INDEX (Cont'd) Title I (Cont'd) Inside Plant Orders Interest - Bond - Bond on Notes and Accounts Payable or Dividends Payable on Capital Interest Interest Interest Stock Interest Interest Receivable Receivable Investment Budget Investment Budget Investment Budget Investment Budget Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Budget - on Bank on Long Balances Term Debt Ovmed Investment Investment Investment Investment Investment Investment Budget Budget Budget Budget Budget Budget Adjustment Register - Control of Expenditures - Control of Transmission, Distribution, Line Ex- tension, and Service Expenditures - Control Record - .Control Record - Trans- mission and Distribution Estimated Labor Necessary to Complete IVork Orders Final Approval of Estimates Inside Plant Orders Journal Vouchers Line Extension Index Line Extension Orders Notice of Issuing and Closing \iOxk Orders P e r .;ian e n t 0 r d e r vS Purchase Contracts Purchase Orders Purchase Requisitions Receipt of Estimates Report on Coridition of App T 0 p r i a t i 0 n s Report on Purcnase Requisition or Purchase Order - Request for - Request for V^ork Order - Revision of - Submission Investment Budget - Budget Investment Cash Operating Cash Cash Cash Cash Investment Investment Investment Investment Investment Adjustment Revision of Estimate Estimates of Estimates Summary of Estimates Unassigned Materials and Equipment V/eekly Summary of Line Extension Orders 100 550 1^550 hoso ko6o 7000 71S0 7060 7250 71SO Investment 7250 Investment 7270 Investment 70^0 Investment 7IOO Investment 72^4-0 Investment 71^0 Investment 7IIO Investment JlGO Investment 7120 Investment 7210 Investment 7220 Investment 7200 Investment 70IO Investment 73^0 Investment 7230 Investment 7290 Investment 7300 Investment 705G Investment 7030 Investment 7020 Investment 7230 Investment 71:';'- Date Effective l/l Revised 6/1/24 Revised 2/1/26 /2k Budget Bureau INDEX INDEX (Cont'd) Title Investmem: Buaget Investment Budget - Investment Budget - Investment Budget - Investment Budget - Investment Buaget - Investment Budget - Issuing and Closing Budget I (Cont'd) Weekly Summary of Work Oraers ana Line Ex- tension Orders Work Oraer Approval Notice Work Order Closing Notice Work Order Cost Record WorK Oraer Estimate WorK; Order Register Work Order Requisition and Work Order Work Orders - Notice of Investment 7^30 Investment 7090 Investment 716O Investment 7260 Investment 7070 Investment 7^70 Investment 7OSO Investment 7^^ Jobbing and Merchandise Sales Cash hoyz Jobbing and Merchanaise Sales Operating 80 30 Journal Vouchers Investment 724-0 Date Effective; l/l/2t Revised 6/1/24- I t Budget Bureau INDEX INDEX (Cont'd) Title Budget K Labor Estimated Necessary to Complete Vif'ork Orders Ledger - Purchase Orders Outstanding Light and power Sales Line Extension Expenditures - Control of Line Extension Index Line Extension Orders Line Extension Orders - 1.'eekly Line Extension Orders and Work Orders - TrVeekly Sunraary of Long Term Debt - Interest Receivable on Investment 7270 Investment 7225 Operating S020 Investment 7250 Investment JlW Investment ^110 Investment 7150 Investment 7130 Cash 4060 Date Effective l/l/2^ Revised G/l/2k- Revised 2/l/2b ••■ ■ ...j.> Budget Bursau INDEX INDEX (Cont'd) Title Budget M Manual - Changes in 1400 Manual - Contents of 1200 Manual - General Purpose of 1100 MB-nual - Use of 130O Materials and Equipment Unassigned Investment 7^30 Merchandise and Jobbing Sales Cash 4030 Merchandise ana Jobbing Sales Operating S030 Messenger - Duties of — 233c Minimum Bank Balance Cash 4420 Miscellaneous Earnings Operating S040 Miscellaiieous Expensae Operating 86IO Miscellaneous Purchases or Services Cash k^hO Miscellaneous Rentals Receivable Cash 4050 Municipal Corapensat ion Cash 4550 Municipal Compensation Operating S56O N Notes Payable Notes Payable - Interest on Notes Receivable Notice of Issuing and Closing Work Orders Cash 4550 Cash 4-550 Cash 4o6o Investment 716O Date Effective 1/1/24 Revised 6/1/24 ( i Budget Bureau INDEX INDEX (Cont'd) Title Budget N (Cont'd) Notice - Work Order Approval Investment 7090 Notice - Work Order Closing Investment jlbO 0 Office Boy - Duties of Operating Budget Operating Budget Adjustment Register Comparative Report Control 01 Expenditures Departmental Records Receipt of Estimates of 'Earnings Receipt of Estimates of Expenditures Report on Revision of Estimates Submission of Estimates Operating Budget Operating Budget - Operating Budget - Operating Budget - Operating Budget - Operating Budget - Operating Budget - Operating Budget - Operating Expenses Orders - Inside Plant Orders - Line Extension Orders ~ Line Extension - Weekly Summary Orders - Permanent Orders - Purchase Orders - Purchase Outstanding Ledger Orders - Purchase - Report on Orders - Work - Approval Notice Orders - nork - Closing Notice Order - Work - Cost Record Operating Operating Operating Operating Operating 2330 8000 S820 3o30 Operating 3010 Operating 051O Operating S030 Operating SSIO Operating SSOO Operating S520 Investment 7IOO Investment 7110 Investment 7150 Investment 7120 Investment 7220 Investment 7225 Investment 7280 Investment 709O Investment 7l'^0 Investment 726C Date Effect i,ve 1/i/2m Revised 6/1/ 2k Revised 2/1/26 V*- Budget Buraau INDEX INDEX (Cont'd) Title 0 (Cont'a) Orders - Work - Estimate Orders - T/ork - Estimated Labor Necessary to Complete Orders - Work - Notice of Issuing and Clos- ing Order - Work - Register Oraer - Work - Request for Revision of Est iirate Order - Work - Requisition and Work Order Orders - Work and Line Extension - Weekly Summary Organization - Budget Bureau Budget Investment 10']'j Investment 121 j Investment 716O Investment 7170 Investment 7300 Investment 7OSO Investment 7^30 2200 j \ \ P Payments by Affiliated Companies Cash ^60 Payment of Dividends or Interest on Capital Stock Cash ^550 Payments to Aifiliatea Companies Cash ^5l:?0 Payroll Cash ^4^20 Pernanent Oraers Investment 7120 Plan - General Budget ' 3OOO Power and Light Sales Operating S020 Purchases - Coal Cash ^530 Purchases - General Cash U5IO Purchases - Miscellaneous or Services Cash ^40 Purchase Contracts Investment 7210 Purchase Orders Investment 7220 Date Effective 1/1/2 Revised 6/1/24 Budget Bureau INDEX Title INDEX (Cont'd) p (Cont'd) Purchase Orders Outstanding Ledger Purchase Orders - Report on Purchase Requisitions Purchase Requisition - Report on Purpose of Manual Budget Investment Investment Investment Investment 7225 72gO 7200 72SO 1100 R Railway Sales Railway S'tjations - Rental Income Receipts not Covered by Billing Receipt of Estimates Receipt of Estimates of Earnings Receipt of Estimates of Expenditures Record - Investment Budget Control Record - Work Order Cost Records - Departmental Register - Investment Budget Adjustment Register - Operating Budget Adjustment Register - ?70 Cash ^OGO Investment JOIO Operating SOlO Operating S5IO Investment 7190 Investment 726O Operating SS30 Investment 7130 Operating S5^0 Investment 7170 Operating S570 Date Effective l/l/2k Rv- vised G/l/2k- Revised 2/1/26. I I I f Budget Bureau INDEX Title INDEX (Cont'd) R (Cont'd) Rentals - Miscellaneous Receivable Rental of Equipment and Sale of By Products Report on Condition of Appropriations Report - Comparative Operating Budget Report on Operating Budget Report on Purchase Requisition or Purchase Order Request for Adjustment of Investment Budget Request for Revision of Work Order Estimate Requirements not Covered by Billing - Cash Requisition - Purchase Requisition - Purchase-Report on Requisition - Work Order and Work Order Retirement Expenses Revision of Estimates - Cash Budget Revision of Estimates - Investment Budget Revision of Estimates - Operating Budget Revision of Work Order Estimate - Request for Budget Cash 4050 Cash 4o4o Investment 7310 Operating SS50 Operat ing S530 Investment 7260 Investment 7^90 Investment 7300 Cash 4550 Investment 7^00 Investment 72&0 Investment 7OSO Operating S530 Cash 4000 Investment 705O Operating S810 Investment 7300 S Sales of Securities Sales - Domestic ana Industrial Sales ~ Merchandise anu Jobbing Sales - Merchanaise and Jobbing Sales ef By Products and Rental Sales - Power and Light Sales - Railway Cash 4-0 60 Cash 4010 Cash 4030 Operating S030 of Equipment Cash 4o40 Operating SC20 Cash 4020 Date Effective l/l/ZH Revised 6/1/24 Budget Bureau INDEX Title IIDEX (Cont'd) S (Cont'd) Receivable on Securities Owned - Dividends Securities - Sales of Senior Clerk - Duties of Service Expenditures - Control of Services - Miscellaneous or Purchases Statement of Earnings and Expenses - Comparative Submission of Estimates Submission of Estimates Summary of Estimates Summary - Weekly - Line Summary - V/eekly - Work - Operating Budget Extension Orders Orders and Line Ex- Budget Cash Cash Investment Cash Investment Operating Investment Investment 2325 ^R^O 6000 7030 gcOO 7020 71'^G tension Orders Investment 7^3'^ Taxes Cash ^550 Taxes Operating S55O Transmission and Distribution - Investment Budget - Control Record Investment 72-0 Transmission Expenditures - Control of Investment 72' Date Effective Revised 6/l/2k Revised 2/1/26 l/l/2k Budget Bureau MDEX INDEX (Cont'd) Title Budget U Unassigned Materials Uncollectible Bills Use of Manual and Equipment Investment 7230 Operating 85^0 1300 V Vouchers - Journal Investment 7240 W Weekly Summary of Line Extension Orders Investment 7150 Weekly Summary of Work Orders and Line Extension Orders Investment 7130 Work Order Approval Notice Investment 7090 Work Order Closing Notice Invest ment 7160 Work Order Cost Record Investment 7260 Work Orders and Line Extension Oraers Weekly Summary Investment 7130 Work Order Estimate Investment 7070 Work Order Estimate - Request for Revision of Investment 7300 Work Order Estimated Labor Necessary to Complete Investment 7270 Work Orders - Notice of Issuing and Closing Investment 7160 Work Order Register Investment 7170 Work Order Requisition and Work Order Investment 70 SO Date Effective 1/1/24- Revised b/l/2ij- Budget Bureau 1100 PURPOSE AND USE OF THE MANUAL PURPOSE General Purpose 1. To set forth the objecxs of budgetary control. 2. To establish aefinite lines of authority for the Buaget Bureau. 3. To define the inter-relationship between the Budge "0 Bureau and the other aepartments of the business . ^. To prescribe forms and methods of procedure for the Budget Bureau and for the administration of the Budget, 5- To outline the avenues through v/hich the Budget Bureau's information comes ana those through which it is aistri'but eu . Date Effective 1/1/ Revisecc 6/1/2^ [ * Budget Bureau PURPOSE AND USE OF THE MANUAL 1200 CONTENTS Contents of The details of functions, organization, duties, the iManual routines and forms are shown in the following chapters : Functions, Organization, and Duties Rout ines Forms, Records, and Reports I- Date Effective 1/1/2^ Revised G/l/2k ( Budget Bureau I3OO PURPOSE AND USE OF THE MANUAL USE Use of the The manual is used, as the rule of proceaure Manual ana operation of xhe Budget Bureau. It's use obviaxes the necessity for oral instruc- tion ana gives a quicker and better understand- ing of routines ana their objects. Date Effective 1/1/2^- Revised 6/1/24 c I Budget Bureau 1^0 ! PURPOSE A N D USE O F THE MANUAL CHANGES Changes in Suggestions regarding changes in forms and procedure ithe Manual are receivea ana passea upon by the Budget Director. I No changes are adopted or incorporated in the { manual until author izea by him. I The pages of this manual are marked "Date Effective.' j As changes in forms and procedure are authorized by I the Director, the obsolete pages are removed from I the rrjanual ana one copy placed in a binder for i .future reference^ should occasion require. Pages ; covering the nev; forms ana procedure are then j insertea in the current manual. These new pages j have the aate effective printea thereon. An employe ! of the department is specifically assigned to keep • the manual up to date. I Date Effective 1/1/24 Revised 6/1/24 i Budget Bureau 2100 FUNCTIONS AND ORGANIZATION AND DUTIES OF POSITIONS FUNCTIONS OF THE BUDGET BUREAU Functions 1. Receives any information necessary in the administration of the buaget from departments or other sources from which it can be obtained. 2. Receives and assembles complete data covering anticipated cash receipts, anticipated ex- penditures, and anticipatea earnings. 3« Prepares schedules of the above data and has them approvea by the proper authorities. ^. Receives reports of actual expenditures, actual commitments, and actual earnings. 5» Prepares comparative records and exhibits of anticipated cash receipts, anticipated and actual commit msnts and expenditures, and anticipatea and actual earnings. Submits such comparisons for the guidance of the individual departments and for the information of the Budget ana Expense Committee. 6. Determines proposed unauthorized and excessive couimitments and expdnaitures and submits them to the Budget ana Expanse Corriiriitt ee for approval or disapproval. 7. Analyzes work order costs. S. Perforpis the above fxmctions currently so that control 01 commitments ana expenditures is maintainea and that the work of the Budget Bureau has the fullsst effect possible. Date Effective 1/1/2^4- Revised i Budget Bureau 2200 FUNCTIONS AND ORGANIZATION AND DUTIES OF POSITIONS BUDGET BUREAU ORGANIZATION Organization The Budget Bureau includes the following positions; Budget Director Assistant Budget Director Head Budget Control Clerk Budget Control Clerk Senior Clerk Junior Clerk Messenger and Office Boy 4 Date Effective l/\/2k Revised G/\/2K Revised 2/1/26 U. FILLL'B. 2305 FUNCTIONS AND ORGANIZATION AND PU T IE? C\F_ -POSITIONS BUDGET DIRECTOR Duties Under the Chairman of the Budget and Expense Committee, to exorcise general direction over all matt3rs pertaining to the preparation and administering of the budget; and to supervise the Budget Bureau organization and personnel. Paxe Sfiective 1/1/24 Revisea 6/l/2v Budget Bureau 23IC FUNCTIONS AND ORGANIZATION AND DUTIES OF POSITIONS ASSISTANT BUDGET DIRECTOR Duties To assist the Budget Director in all his activities; to assume all the duties 01 the Budget Dir-cjctor during the latter 's absence; to assign ths duties outlined for the Heaa Budget Control ClerK, Budget Control Clerk, Senior Clerk, and Office Boy, ana to see that they are correctly and promptly performed; to prepare the Sstimatea Balance Sheet and the Cash Buaget Statei'usnt, to aavise vi/ith the Budget Director in regard xo regular or special data to be prepared for meetings v;ith com'/iitt ees or individuals and to see that such data aTS lurnisned at such a time anu in such a form as \/ill peruiit a full unaerstanding of tho subjects v/h'c-n such m3etings are att3nded; and to pariorra other relax work as raquirea. Date Effective 1/1/ £ Rsvisod 6/1/24 4 Budget Bureau 2315 FUNCTIONS AND ORGANIZATION AND DUTIFS OF POSITIONS HEAD BUDGET CONTROL CLERK Duties To supervise or perform such operations as are designatea by the Budget Director or Assistant Budget Director from time to time; to request and lollov; up all estiiifiat as ; to prepare Investment Budget estimates for submission to the Budget and Expense Committee and to the President and Board of Directors; to insert schedule numbers on requisitions for fixed capital expenditures; to request ana follow up explanations and adjustments of differences between estimated and actual expenditures arising in Investment Budget auth- orizations, work orders, purchase orders, or Operating Budget allo'/iances ; to maintain the Investment ana. Operating Budget aajustment registers; to maintain the manual; and to perform other relatea work as assigned. Date Effective 1/1/24 Revised G/l/2.k Budget Bureau 2320 FUNCTIONS AND ORGANIZATION AND DUTIES OF POSITIONS BUDGET CONTROL CLERK Dutios To asssrablc estimates I'or the Operating Budget; to prepare monthly statements showing comparisons between estimated and actual earnings and estimated and actual operating expanses, and plot curves relative thereto; to post and balance the Operating Budget Control Record; to list departments exceeding operating allowances, calling the attention of the Head Budget Control Clerk to the excesses; to follow up and close completed work orders; to check purchase requisitions covering invest- ment items for authorization, calling the attention of the Head Budget Control Clerk to any ir reg~alar it ies ; to make all postings on ^7ork Order Cost Record and Summary of Transmission and Distribution ■"^ork Orders and Line Extension Orders; to request and follow up Estimated Labor Necessary to Complete work Orders, call- ing the attention of the Head Budget Control Clerk to any apparent discrepancies between original and revised estimates; to prepare report on Condition of Investment Budget for the Budget and Expense Committee; to follow up semi-monthly payrolls and post them on the i"ork Order Cost Record at the earliest date possible; to receive ana post statements of contract extras on the Work Order Cost Record; and to perform other related work as assigned. Date Effective l/l/2k Revised 6/l/2^ c Budget Bureau 2325 FU NCTIONS AND ORGANIZATION A ND DUTIES OF P OS IT IONS SENIOR CLERK Duties To do the stenographic work for the department; to post and balance the Investment Budget Control Record; to record line extension orders on Line Extension Inaex; to supervise the hecxographing work for the department; to check work orders for author- ization and return to the Budget Director orders for .signature or for discussion with department heads; to issue Work Oraer Transfer Sheet; to prepare VJeekly Summary of Work Orders and Line Extension Orders and Weekly Summary of Line Extension Orders; and to perform other related work as assigned. Date Effective 1/1/2^^ Revised G/\/2^ I 1 Budget Bureau 233O FUNCTIONS AND ORGANIZATION AND DUTIES OF POSITIONS OFFICE BOY Duties To do filing work; to record, work orders on Work Order Regisxer; to carry messages; to operate the duplicat- ing machine; and to perform other miscellaneous tasks as assigned. Date Effective l/l/2k Revised 6/l/2^ f I ! Budget Bureau ROUTINES - GENERAL PLAN 3000 GENERAL BUDGET PLAN General plan The annual budget plan is used, i.e., new budgets are prepared for each calendar year. Any unexpended balances from a year's appropriations for investment purposes are taken up and considered with the proposed investment program for the succeeding year. For convenience, for the purpose of obtaining a better picture of budget conditions, ana as a means to better control, the budget, as a whole, is prepared and re- ported under the following titles: Estimate of Cash Receipts and Requirements (Known as the Cash Budget) Estimated Balance Sheet Comparative Statement of Earnings and Expenses InvestiVient Budget Operating Budget. Date effective 1/1/24- Rsvisea o/l/ciM- i I • 1 i Budget Bjireau ROUTINES - THE CASH BUDGET kooo THE CASH BUDGET The Cash The Cash BucL[jet is a complete annual statement of Budget estimatea cash receipts from all sources ana of estimated cash requirements for all purposes. Forms Used There are no printed forms used for the presentation of this budget. An annual statement is typewritten showing the cash balance at the beginning of the period, estimated cash receipts from various sources, estimated cash disbursements for various purposes, estimated bank balance, minimum bank balance, estimat- ed total cash requirements, ana estimated new money necessary to be provided. The estimtes are shown for each month and for the total calendar year. Revision of Revisions of the annual estirrates are made upon Estimates request by the Budget, and Expense Coimi:iittee or the Treasurer or when changes in the operating and con- struction programs warrant. Date Effective 1/1/24 Revised 6/l/2^ 'J' i t i f Budget Bureau ROUTINES - THE CASH BUDGET 4010 ESTIMATED CASH RECEIPTS Accounts Receivable - P ower and Light - Domestic and Industrial Domestic and Balance Due at Beginning ; The balance due at the end Industrial of the preceding year is obtained from the general Sales books ana shown as collectible in the first month of the year. Current Billing Estimat e: Monthly estimates of bill- ing to be made in the current year are obtained from the Operating Budget. Statistical Department data are consulted to determine the approximate percentage of each month's billing paia for in the month in which the billing is done. These percentages are appliea to each month's estimated billing. The resul"b- ing amounts are shown as collectible in the billing month and the balances as collectible in the month immediately following the billing month. Date Effective 1/1/24 Revised 6/1/24 Budget Bureau 4020 ROUTINES - THE CASH BUDGET ESTIMATED CASH RECEIPTS Accounts Receivable - Railway and Other Electric Companies Railway Balance Due at Beginning : The balance due at the end Sales of the preceding year is obtained from the general books. That part representing the billing for December is shov;n as collectible in February; the difference betvieen that amount and the total balance is shown as collectible in January. Current Billing Estimate : Estimates of monthly bill- ing in the current year are obtained from the Operat- ing Budget. Each month's estimate is shown on the Cash Budget statement as collectible in the second month after the billing month; e.g., January in March, February in April, and so forth. Date Effective 1/1 /2 4 Revised G/l/Zk t i t I I i Budget Bureau ROUTINES - THE CASH BUDGET 4030 ESTIMATED CASH RECEIPTS Accounts Receivable - Merchanaise and Jobbing iferchandise Balance Due at Beginning : The balance due at the ind Jobbing end of the preceding year is obtained from xhe Sales general books. One-fifth of the amount is shown as collectible in each of the first five months of the year for which the Cash Buaget statement is prepared. Current Billing Estimate: Estimates of monthly bill- ing, are obtainea from the Operating Budget. Each month's estimate is shown as collectible in equal parts in each of the five months following the month for v/hich the estiirate of billing is made. Date Effective 1/1/2M- Revised 6/1/24 J Budget Bureau ROUTINES - THE CASH BUDGi:T ESTIMATED CASH RECEIPTS Rental of Rental of Signs, Appliances, ana Property in Operati on, Equipment, Sale of By -Products, etc. Sales of By- Products, etc. Current Billinfy Estimate : Estimates of monthly bill- ing are obtained from the Operating Budget and are shown on the Cash Budget statement as collectible in the months for which the estimates are made. Date Effective l/l/2^ Revised 6/1/24 Budget Bureau .ROUTINES - THE CASH BUDGET ESTIMATED CASH RECEIPTS Miscellaneous Rentals Receivable for Miscellaneous Properties Rentals Re- Cu rrent Billing Est imate: Est imat es of monthly bill- ceivable ing tor radio station maintenance and rental of miscellaneous properties are obtained from the Operat- ing Budget. They are shown on the Cash Budget state- ment as collectible in the months for which the estiimtes are made. Date Effective 1/1/24 Revised 6/1/24 'II I I Budget Bureau ROUTINES - THE CASK BUDGET ESTIMATED CASH RECEIPTS Receipts not EstinatecL Receipts Reported by the Treasurer: The Covered by Treasurer~makes an annual report to the Budget Bureau Billing covering the estiraated or actual amounts ana dates of collection of the following cash items: Dividends Receivable on Securities Owned Interest Receivable on Long Term Debt Owned Interest Receivable on Bank Balances Notes Receivable Payments by Affiliated Companies Sale of Securities The Budget Bureau lists these items on the Cash Budget statement in the amounts and under the months indicated by the report* Date Effective 1/1/2V Revised 6/1/24- I Budget Bureau k->K)0 ROUTINES - THE CASH BUDGET . CASH BALANCES Cash Balance,. Cash Balance at; Beginning: The balance of cash on at Beginning hand at the end of the preceding year is obtained from the general books and listed on the Cash Budget state- ment under the month of January. Date Effective 1/1/24 Revised 6/1/2^ ( Budget Bureau ROUTINES - THE CASH BUDGET 4410 ESTIMATED CASK BALANCES Estimated Estimated cash balances are shor/n at the beginning Cash Balances ana ena of each month on the Cash Budget statement, except January, for which it is only shown at the ena of the month, the actual cash balance at the beginning of that month talcing its place. The es- timates represent the aifference between the estimated cash receipts ana estimatea cash requirements. Date Effective 1/1/24 Revised 6/1/24- (I Budget Bureau ROUTINES - THE CASH BUDGET kk20 Minimum Bank Balanc e MINIMUM BANK BALANCE The Treasurer indicates at the beginning of the year the minimum bank balance which should be maintained. This amount is shown on the Cash Budget statement for each of the months of the year. Date Eff< Revised i jct j^ve 1/1/24 Budget Bureau ROUTINES - THE CASK BTJDGET ESTIIvIATED CASH REOUIREMENTS Accounts Payable Accounts Balance Due at Begi nning: The balance due at the Payable end of the preceding year is obtained from the general books and shovm on the Cash Budget stateiTient as payable in January. Special care is taken to see that the amount usea represents the actual amount payable, and not the net balance m the Accounts Payable account. It is obtained by adding to the net balance any amounts advanced and charged to vendors but for which corresponding credits have not been entered in the Accounts Payable account. Date Effective 1/1/2^ Revised 6/1/2^ 1 j i Budget Bureau ROUTINES - THE CASH BUDGET ESTIMATED CASH REOUIREMEUTS Purchases Estimatea Payments for Purchase Orders Issued o r to be Issued: An estimate of the purchases to be maae in the year is obtained through conference between the Budget Bureau and the Purchasing Department. In arriving at the amount of this estimate, consideration is given the follov/ing points: The total requirements for operat in^^ and construction budp^ets. Any materials purchasea ana delivered in the preceding year for use in construction in the current year. Any probable increase or aecrease in supply stocks between the beginning ana end of the current year. After the estimate is determinea it is increased ten per cent to provide for contingencies. The total estimate is aaaed to the amount of unfilled purchases at the beginning of the year. From the total thus obtained there is aeaucted the estimated amount of unfilled purchases at the end of the year, ^vhich orainarily averages the purchases for the last six months. An amount which if aaded to the accounts payable at the beginning of the year will produce a total equivalent to one-twelfth of the estimatea value of purchases t-o be filled ana paid for in the current year, is shown on the Cash Bua^^et statement as payable in January. The balance of the estimated value of purcnasss to be filled ana paid for in the current year is shown on the staten'ient as estimated to be payable in equal monthly proportions in each of the remaining eleven months of the year. Date Effective 1/1/24 Revisea 6/1/24 I I (ijl Budget Bureau 4^20 ROUTINES - THE CASH BUDGET ESTIMATED CASH REQUIREMENTS payroll Estimated Payroll: The monthly estimates are based on the actual payroll for the month of December in the preceding year. This amount is increased or decreased for the individual months on the Cash Budget statement in accordance with estimates of in- creased or decreased operating and construction act ivit ies . Date Effective l/l/24 Rev i sea 6/i/2h- 4 I Budget Bureau ROUTINES - THE CASH BUDGE T ES Tim TED CASH REQUIREMENTS Coal Estimated Coal Purchases ; The estimated value of Purchases coal estimated to be'aaaea to or taken from storage in each of the months of the year is obtained from a report furnished "by the Fijiel Agent. The estimted value of coal estimatea to be consumed in each month is obtainea from the Operating Budget. The estimated value of coal estimated to be aadea to or taken from stock in each month is aadea to or deducted from the monthly estimates of the value of coal to be consumed. The resulting amounts represent the estimated value of coal to be deliverea each month. They are shov/n on the Cash Budget statement as payable in the months immeaiately follov/ing the delivery months. Date Effective 1/1/2^ Revised 6/1/24 I « Budget Bureau ROUTINES - THE CASH BUDGET 4540 ESTIMATED CASH REQUIREJffiNTS iiiscellaneous Estimatea for Miscellaneous Purposes: A round sum Purchases or to be determined upon between the Bud'get Bureau and 5ervices the Treasurer, is shown as required for contingencies unaer each month on the Cash Budget statement. The same amount is used for all months. Date Effective 1/1/24 Revisea 6/1/24 t Budget Bureau ROUTINES - THIT CASH HTDGF^T 4550 ESTIMATED CASH REQUIREMNTS Cash Re- Estinated Disbursements Reportea by Treasurer: The quirements Treasurer makes an annual report to the Budget Bureau not Covered covering the estirr.tated or actual amounts and aates of by Billing payment of the follov/ing items: Notes payable Interest on Notes and Accounts Payable Dividends Payable or Interest on Capital Stock Payments Payments to Affiliated Companies Taxes Municipal Compensation Bond Interest The Budget Bureau lists these items on the Cash Budget statement in the ariiOunts ana under the dates inciicatea oy the report. Date Effective 1/1/2^ Revisea 6/1/24 1^ Budget Bureau ROUTINES - THE CASH BUDGET ESTItilATED CASH DEFICIT OR EXCESS Cash Deficit Estimtsa New Money Required: This reprssents the or EXC5SS aifference between the toial of xhc canK balance and estimated cash-.Teceipxs and the total of the minirraiCi bank balance and estimatea cash requirements. The compuxaxion is mde for each month on xhe Cash Buaget staxemenx. Cash deficits are shown in red ink and excess cash in black ink. Date Effective 1/1/2^4- Revised 6/1/2^ i Budget Bureau ROUTINES - ESTIMATED BALANCE SHEET 5000 ESTIMATED BALANCE SHEET A Balance The estiniated balance sheet is prepared annually by Sheet the Budget Bureau by adjusting the current balance Forecast sheet, compiled by the Auditing Department, by the amounts of estimated cash receipts and income and the estimated expenditures for the current year. In other words, it is a forecast of what balance sheet conaitions will bs at the end of the year if cash receipts, income, and expenditures are as estimated. No fixed rules are laid down for the preparation of this report. Revisions of the Estinated Balance Sheet are made only as revisions are made in the statement of Estimated Cash Receipts and Requirements. Date Effective 1/1/24 Revised G/l/2k Budget Bureau 6OOO ROUTINES - COMPAPATIVE STATEl^JENT OF ttarnINGS AlTD EXPENSES COmRATIVE STATE]\ffiFT OF EARNINGS AND EXPENSES Comparative This is a cumulauive sxatenisnt to aate, prepared Earnings and monthly by the Auaiting Department. It is used by the Expenses Budget Bureau for r/aKinp^ coDparisons bet-.teen the estimates of operating earnings and operating expens3s and the conaitions developea in the books of the Company, ana in preparing a comparative statement thereof. Although having more particular reference to the Operating Eud^^et^ this statement constitutes a part of the general buoget picture. Late Eftective 1/1/24 Revissa b/l/24 \ i (J Budget Bureau 7000 ROUTINES - THE INVESTMENT BUDGET THE IN^^STJffiNT BUDGET The Invest- The Investment Budget includes estimates of all ment Budget anticipated expenditures for permanent investment (including the cost of rehabilitation) and the actual expenaitures relating thereto. Date Effective l/l/2^ Revised 6/1/2^ ( Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7010 RECEIPT OF ESTIMATES Receipt of Estimates of expenditures for permanent investment Estimates are furnished to the Budget Bureau on "Requisition for Fixed Capital Expenditures" (Form BB7) not later than April first of the year preceding that for v¥hich the program is proposed. The responsibility for these estimates rests as follows: The Engineer- ing Department makes and prepares all estimates covering station, substation, and street investment accounts, real estate investment for substations, and any other expenditures that involve construction work of any kina, except estimates for builaing work on storehouses and garages which estimates are made and prepared by the Construction Department. Estimates submitted by the Inside Plant Division and the Distribution Division of the Engineering Department are accompanied by Details of Engineering Departm^int Requisitions for Fixed Capital Expenaitures (Form No Number) showing units and estimated capacities of different classes of equipment, (furnished by the Inside Plant Division) and the estimated values of different kinas of distribution, transmission, and service materials requirea, (furnishea by the Dis- tribution Division) . Estimates covering expenditures for meters lamps , other equipment 'on customers' premises (excepting substation eq,uipment) , and office, sales, store, shop, transportation, and laboratory equipment, not involving construction worK, are rriade and prepared by the individual departments concerned. Estimates covering other expenditures chargeable to investment for the purchase of lana ana structures, are furnishea by the officers of the Company. Estimates for replacement projects comprehend credit for the salvage value of any parts removed. Date Effective 1/1/24 Revised 6/1/24 i I Budget Bureau ROUTINES - THE INVEST ^!E^TT BUDGET 7020 SUIMRY OF ESTIMATES Summary of As soon as all estimates have been received and Estimates analyzed by the Budget Bureau, they are surrimarized on "Investment Budget Statement" (Form BB3) • These sumnaries are rraae by projects in each department and a grand summary of all departments drawn off. ) Date Effective 1/1/24 Revised 6/1/2^ I ( I j Budget Bureau (ROUTINES - THE INVESTMENT BUDGET 7030 Submission of Estirratss SUBMISSION OF ESTIMATES Inv3Strri3nt Buagax Statir/i^nt (Form BB3) , accompanied by Requisition for Fixdd Capital Expenditures (Form BB7) , with details attached, is submitted by the Budget Bureau to the Budget and Expense Committee for initial consideration 01 the aggregate of the estimates as compared "-rith the funds to be available for investment purposes. If the Committee considers the estimates excessive in either the aggre:^ate or in any of the details, it returns all papers to the Buaget Bureau i^ith instructions relative to revisions. These revisions are accomplished through conferences between the Budget Director ana the department heads. The departments are notified in writing, by the Budget Bureau 01 any proposea changes and agreements as to changes are confirmed, likewise in writing, by the Budget Bureau. Revised sunmiaries are then compiled, ana they, with revised indiviaual estimates attached, are submitted to the Budget and Expense Committee for further consideration. This process is repeated until the Committee is satisfiea with the estimates, both individually and in total. The committee then returns all papers to the Budget Bureau vvith notice of approval. Date Effective Revised 6/1/2^^ l/l/2if Budget Bureau ROUTINES - THE INVEST ITENT BUDGET 70^ Final Ap- proval of Estimates FINAL APPROVAL OF ESTIMATES The Budget Bureau sumnarizes the finally accepted estimates of fixed capital expendit^jres by departments according to projects on "Grand Surnr/ary of Investment Budget Estirrates" (Form BB4) . This summary is placed on top of the indiviaual estimates and the Investment Budget Statement, all papers bound in a permanent binder, and the binder forwaraed to the Chairman of the Budget and Expense Committc;5 who affixes his approval to the grana sumnary and senas all papers to the President and Board of Directors for approval. VTien all approvals are on the Grand Sumnary the binaer is returned to the Baaget Bureau for permanent record ana filing. Approvea estimates are entered by the Budget Bureau on Investment Budget Control Record (Form BB-12) . Date Effective 1/1/2^4- RevisecL 6/1/24 . . ( II Budget Bureau ROUTINES - THE INVEST tffiNT BITTGET 7050 REVISION OF ESTIMATES Revision of Estimates are subject to revision by the Budget and Estimates Expense Committee under the following conditions: 1. When there has been a change in program. 2. When the estimated aggregate cost of work orders applied against appropriations is in excess of or less than appropri- at ions . 3. When the actual cost of completed work orders is in excess of or less than the original estimated cost of work orders. ^» When accrued commitments on incompleted work oraers, and the estimated labor necessary to complete, are in excess of original estimates. Date Effective 1/1/24 Revised 6/1/24 I 1 I 1 Budget Bureau ROUTINES - THE INVESTMENT BUDGET GENERAL CONTROL OF THE BUDGET Control of Control of expenditures is maintained by the Budget Expenditures Bureau in the following ways: 1. 3y seeing tiiat purchase requisitions are covered "by corresponding budget appro- piiaiions or tha^ provision therefor is made . 2. By seeing that work orders issued are covered by appropriations or that pro- vision therefor is made. 3. By seeing that work orders issued Co not exceed, in estimated cost, the anounts of the appropriations on which they are based without provision for the excess being made. k-. By anticipating the final cost of work orders through the use of direct pur- chase commitments, stores issues, semi- monthly payrolls, and the estimated labor necessary to complete. 5« By securing prompt explanations of errors in the estimated cost of appropriations and v/ork orders and making immediate adjustments, with the approval of the Budget and Expense Committee. 6. By, seeing that purchase and construction contracts are authorized before signa- tures by the officers of the Company are attached. 7. By making constant analysis of work order costs to determine differences in the details of estimates as well as in the estimates in total. By notifying the departments as aggregate commitments and actual charges approach the total estimated cost of work orders, and determining if revisions of estimates are necessary. Date Effective 1/1/2^1- Revised 6/1/2^- Revised 2/1/26 ■K 7060 Page 2 of 2 Conorol of 5. By notifying the departments as aggregate Expenaitures commitmem;s ana actual charges approach (Cont'd) the total estimated cost of work orders, and determining if revisions of estic^ites are necessary. Date Effecoive l/l/24 Revised 6/l/2i| il Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7070 WORK ORDER ESTIMATE Work Order "Work Order Estimate" (Form BB5) is made up by de- Estimates partments v/hen the project involves a considerable expenditure or its execution will be spread over a considerable period. It is not made up for ordinary individual extensions, small in cost and for im- mediate completion, in whicii instances the estimates are shown on the Work Order Requisitions and Work Oraers (Form BBl). Only the totals of labor and material are shoivn on the requisition and work order \ihen the estimate form is used. The Work Order Estimate is typed in hectograph ink and the Budget Bureau wakes an impression of it on "Work Oraer Cost Record" (Form BB-10) for use in checking commitments and actual charges against the estimate. The original estimates, if the estimate forms are •used, accompany the original Work Order Requisitions and Work Orders, when the departn-.ent s send the latter to the Vice-Presidents in charge for approval, and are sent to the Budget Bureau after the Vice- Presidents have approved or rejected the requisitions. The duplicate estimates, accompanied by the duplicate Work Oraer Requisitions and ^^'ork Orders are sent direct to the Budget Bureau by the issuing depart- ments . Date Effective 1/1/24 Revised G/l/2k I Bi.idget Bureau ROUTIilES - THE INVESTIvlENT BUDGET ^ORK ORDER REQUISITIONS AND WORK ORDERS Requisitions and \-ork Orders (Form BBl) are in perforated combination » the orderc being hectogVT;/:) carbon copies of the requisitions, with the excep- tion of the signatures, which are omitted from tiie orders. They originate in the departments noted below, and the requisitions represent requests for permission to proceed with work or the purchase of equipment for which appropriations have already been made or for which appropriations will be asked. All work order requisitions and work orders having to do with construction work of any kind are pre- pared by the Engineering Department . Those having to do with transmission, distribution line extension and service v;ork are prepared by the Distribution Division. Those having to do with other Construc- tion work are prepared by the Inside Plant Division. Those concerning meters, and other equipment on customers' premises (excepting substation equipment) and office, sales, store, shop, transportation, and laboratory equipment, not involving construction work, are prepared by the individual departments concerned • The originals of these forms, accompanied by the or- iginals of Work Order Estimate, if used, (Form BB^), when prepared by the divisions of the Engineering Department are sent direct to the Vice-President in charge of Contract, Operating, Construction, and Electrical Departments for his approval and signa- ture. After his signature is affixed they are sent to the Budget Bureau by the Vice-President's office. When prepared by othe.r than the divisions of the Engineering Departn.ent , the originals accompanied by the originals of Work Order Estimate, if used, (Form BB5) are sent direct to the Vice-Presidents in charge of the particular departments for their approval and signature. They are then sent to the Budget Bureau by the Vice-Presidents' offices. The duplicates of all work order requisitions and work orders, accompanieQ by the duplicates of Work Order Estimate, if used, (Form BB5) are sent direct to the Bui.gGt Bureau by the originating departments. Upon receipt cf the duplicates the Budget Bureau makes investigation of the following points: 1. Has appropriation been made to cover the :-work. Date Effective 1/1/2^ Revised G/l/2h Revised 2/1/26 70S0 Page 1 of H Work Order Requisitions and Work Orders ♦ I' 9£iS 01 tl;. Budget Bureau 7020 ROUTIi^IES - THE INVESTMENT BUDGET Page 2 of 4 Work Order Requisitions and Work Orders (Cont'd) 2. If appropriation has been authorizec', do work orders already issued warrant the issue of further orders without an ad - justment in the appropriation. 3' Do actua?. comMitraente to date against the project warrant the issue of further work orders . If requisition is not found in order, the Budget Bureau notifies the Vice-President in charge and the department or division head of the conditions and the department or division head is advised to initiate a requisition for an appropriation or an increase in an appropriation already made as the case warrants. This adjustment is recorded on Investment Budget Adjustment Register (Form BB-19) and it, together ?/ith others of like character, are taken up with the Budget and E:.pense Committee at intervals, for approval and appropriations. Reguisiticns v/hich occasion only relatively minor adjustments in the budget are passed by the Budget Bureau, but those requiring considerable adjustment in the budget are hel'd until proper authority is obtained, according to the instructions of the Budget and Expense Committee. When approved original requisitions are sent to the Budget Bureau by the Vice-Presidents' offices, numbers are given to the work orders, and these numbers and the dates of receipt in the Budget Bureau are entered in the Work Order Register ( Form BB-9 ) . The duplicate reauisitions are likewise entered in the Wcrk Order Register according to the dates of their receipt in the Budget Bureau, and are used as working papers until the Budget Bureau receives the originals. With the e: ■. Budget Bureau ROUTINES - THE INVIlSTMExJT BUDGET 7200 PURCHASE REQUISITIOIJS Purchase The Purchasing Department forwards the #2 copy of all Requisitions purchase requisitions (Form G-2g) to the Budget Bureau daily for checking boiore purchase orders are issued. The Budget Bureau checks such requisitions applicable to permanent investment against the Investment Budget Control Record to determine: If project has been authorized. If commitments already made against work order or appropriation warrant further commitments with- out adjustment of the estimated cost of the work order or adjustment in the amount appropriated for the project. If project has been authorized and commitments already made there against warrant, requisitions are passed by the Budget Bureau regardless of whether or not relative v/ork orders have been issued. If requisitions are found in order, the date of passing, the numbers and the amounts of the requisitions are entered on Summary of Purchase Orders Outstanding (Form BB-29), and the requisitions initialed and returned to the Purchasing Department without comment. If not found in order, the issuing departments and the Purchasing Department are notified immediately on Report on- purchase Requisitions or Purchase Orders (Form BB-2H-) if adjustment in appropriation is necessary. The issuing department is advised to issue a v/ork orrler, make adjustment in the estimated cost of a work order al.ready issued, or make requisi- tion for an appropriation or for an increase in an appropriation already made, as the condition requirer Upon receipt of the necessary paper properly approved by the Vice-President in charge, the Budget Bureau releases the purchase requisition to the Purchasing Department. Date Effective l/l/2^ Revised G/l/'dh Revised 2/1/26 Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7210 PURCHASE CONTRACTS Purchase All purchase contracts are submitted to the Budget Contracts Bureau for examination as to budget authorization before being signed by the officers of the Company. If not found in order, the Purchasing Department is so notified and the issuing department is asked to make application for an appropriation. Da-ce Effective l/l/2k Revised 6/l/2^ Budget Bureau 7220 HCU TIx^IES - THE IWESTMEMT BUDGET Purchase Orders PURCHASE ORDERS Copies of all purchase orders (Form PD-12) are forwarded to the Budget Bureau by the Purchasing Department as issued. Entry of the purchase order numbers is made on Summary of Purchase Orders Out- standing (BB-29) and the orders filed in the outstanding purchase order ledger, under the ;vork order numbers to which they are applicable. Change notices on purchase orders, cancellations, and ejtras on construction contracts follow the same course as purchase orders- If purchase orders are found to be v/ithout budget authorizations or if the purchase orders will cause over expenditures on uork orders or appropriations already issued, departments are notified on Report on Purchase Requisition or Purchase Order (Form BB-2^) and requested to make imincdiate arrangements for the necessary budget requisitions, or revisions in budget requisitions or ?/ork: order estimates - Date Effective l/l/2^ Revi sed 6/l/24 Revised 2/1/2 6 Budget Bureau 722 3 aOUTINES - INVEST:»ffilJT BUDGET Page 1 of 2 OUTSTANDING PURCHASE ORDER LEDGER Description This ledger contains copies of all purchase orders on which deliveries of material or rendering of ser- vices has not been completed. The orders are filed according to vi/ork order number and together with a Summary of Purchase Orders Outstanding (BB-29) for each work order . Routines As purchase requisitions are passed by the Budget Bureau, their number and amount and the date of passing are entered on the summary of purchase or- ders outstanding for the work order concerned. When the purchase order copies covering the requisi- tions are received in the Budget Bureau, their num- bers are entered on the summary, opposite the previous entry for the requisitions. Entry of the estimated cost of the order is made on its reverse side and the order filed in the ledger. When invoices pertaining to the purchase orders are received by the Budget Biireau, their amounts are entered on the back of the order. If an invoice covers all items requested by an order, the order is removed from the outstanding purchase order ledger and filed with other papers pertaining to the vvork order in the permanent work order file. If an in- voice covers only partial deliveries of the items requested by an order, the amount of the invoice is posted on the back of the order, and the estiraa- ted cost reduced accordingly, but the order is not removed from the ledger. At the close of each month the total of outstanding balances of purchase o::ders on each work order is computed and this total is entered on the summary of outstanding purchase orders. The total of pur- chase requisitions not covered by purchase orders is computed,' posted and combined with the total of outstanding balances of purchase orders on the summary. The aggregate amount is transcribed to the \rfork Order Cost Record (BB-10), as explained under the heading "Work Order Cost Analysis and Control". Date Effective 7/1/2'^ Revised 2/1/25 2. Budget Bureau ROUTINES - THE INVKST MRNT BUDGET 7230 'jnas signed iilater ials and Equip- ment UNASSIGNED PTJRCHASES Items of major equipment, such as transformers, regulators, oil switches, reactors, instruments, feeder panels, etc., are frequently ordered in advance of the issue of work orders, ana sometimes in advance of appropriations. Certain of these items are chargea to Unassigned Equipment account and certain others to Materials and Supplies account. They are transferred to specific work orders from these accounts as used. The estimatea cost of these items applicable to each work oraer is shown on Work Oraer Estimate (Form BB-5) • The Budget Bureau, for the purpose of aetermining the approximate cost of work orders in aavance of the accounting charges, ana as the items purchasea are temporarily carried in the .unassigned equipment or materials and supplies accounts, lists the estimated costs of these items on Work Oraer Cost Record (Form BB-10) as a memorandum commitment until the actual charge comes through. From time to time the Budget Bureau calls on the General Storekeeper for inventories of the unassigned items referred to for the purpose of determining whether purchases of this class are more or less than the requirements.. Due consideration is given to a normal supply of spare parts in addition to the parts called for on active work oraers. Date Effective Revised 6/1/2^^- 1/1/2 I 1: iBudget Bureau 7240 I ROUTINES - INVESTMENT BUDGET JOURNAL ENTRIES Journal Journal vouchers affecting investriient account are Vouchers prepared by the Auditing Department as occasion demands. The Budget Bureau obtains them as issued, enters them on ^7ork Oraer Cost Record (Form BB-IC) and returns them immediately to the Auditing De- partment . Date Effective 1/1/2^ Revised 6/1/24 1 Budget Bureau 7250 ROUTINES - IlNfVESTlvENT BUDGET _ _ Page 1 of ^ TRANSMISSION, DISTRIBUTION, LINE EXTENSION, AND SERVICES SECTION OF BUDGET. Control of Transmission , Distribution , Line Extension and Services Section of Budget . Materials for this class of construction uor^^ are purchased, in the main, in bullc rather than being purchased for specific work orders. Therefore, it is necessary that control of this section of the Investment Budget be maintained by a method differ- ent from that applicable to other divisions. This part of the budget is divided into the following sections for control purposes: 1. Conduit ( Transmission 2. Cable A .C .( Distribution J. Cable D.C. 4. Poles, Fixtures, and Overhead Conductors 5* Services - Overhead and Underground and items 1 to 3 inclusive are further sub- divided under the following headings; i a. Plant Additions b. Street Improvements ; c. Line Extensions I d. Miscellaneous ! The estimated cost of conduit to be installed in- j eludes a flat rate per foot for installation labor, I cost of manholes, and paving. : The estimated cost of cable to be installed in- j eludes .flat rate per foot for each kind of cable to 1 cover labor and splicing and miscellaneous materi- als. The purchase prices of conduit and cable used in the budget requisitions are estimated and are subject to revision as purchases are made. The estimated cost of poles, fixtures, overhead conductors, and services are lump sura estimated pure and simple, based on past experience and anticipated extensions and new business. The method of budgetary control for these expendi- tiares is divided into five parts, as follows: ! Date Effective \/l/2k Revised G/l/2k Revised 2/1/26 7250 ROUTINES - THE INVESTlvIENT BUDGET Page 2 of k Control of Transmission, Distribution, Line Extension and Service Section of Budge t (Cont'd) part One : The estimated purchase prices of conduit and cable are checked against the prices actually paid. In the event of any differences which will materially increase or decrease the estimated ex- penditures» the department is notified to prepare a revised budget requisition, 'when this revised requisition is received, it is entered on Investment Budget Adjustment Register (Form BB-19) and, at a time convenient to the Budget and Expense Committee, the Budget Bureau presents the item for the approval of the Committee. The records on Investment Budget Transmission and Distribution Control Record (Form BB-21) are changed in each of the classifications affected by the revision. Part Tf/Q : From time to makes comp ar i so n between of cable and conduit on and the estimated quanti open work orders and tho conduit budget not cover apparent that purchases requirements, the matter of the department concer Expense Committee. time, the Budget Bureau the quantities and values hand and on order combined ties and value required for se parts of the cable and ed by rork orders. If it is are running ahead of the is brought to the attention ned and the Budget and The record of cable and conduit on hand is obtained from the Stores Depart.i-ient and of that on order from the purchasing Department's monthly report of un- filled orders. Part Three : The budget appropriations for Conduit, Cable, poles, etc., and Services are entered on sep- arate sheets of Investment Budget Transmission and Distribution Control Record (Form 33-21) under the various headings shov/n on page 725O-I. The summar- ies of actual expenditures on T7ork orders, and un- expended balances of uncompleted work order estima- tes are obtained monthly from Summary of Trans- mission and Distribution work Orders (Form 33-30), and posted on the control record. Transfers of charges between accounts on completed work orders are posted to the control record from the general journal entries covering the transfers. Comparison is made between the total amounts of these iterr.s aric the appropriations. Any excess over aDpropriations is called to the attention of the department. Re- vised budget requisitions are obtained from the department, entered on Investment Budget Adjustment Register and referred to the Budget and Expense Committee for approval and appropriation. Date Effective 1/1/2^4- Revised 6/1/2^^- Revised 2/1/26 7250 Page 3 of ^ Control of Transmission, Distribution, Line Extension and Service Section of Budget . I (Cont'd) The Investment Budget Transmission and Distribution Control Record (Form BB-21) is changed accordingly when the increase in the appropriation is approved. \i(0rk orders which will occasion only relatively minor adjustments in the budget are not held up by the Budget Bureau, but those v/hich will occasion con- siderable adjustment are held until proper approval is obtained. Part Four : Budget estimates for plant additions, street improvements, line extensions, and miscellan- eous for each class of investment are entered on separate sheets of Summary of Transmission and Dis- tribution \;ork Orders (Form BB-30). As work orders of this character are received in the Budget Bureau, they are listed on these sheets under the proper general classification (Conduit, Cable, etc.) and subheadings (Plant Additions, etc), as the charccte; of the orders indicates. The actual costs to date on work orders are posted monthly to the sheets fro., the investment ledger trial balance on the unexpended, balance of work order estimates computed. Comparison is made between the estimated and actual costs of work orders. Any wide discrepancies are called to the attention of the Distribution Division and ex- planation obtained. The accumulated total costs of line extension orders in each general classification completed to the end of each month are obtained from the investment ledger trial balance and posted to the individual summary sheets. The grand total of all these postings is entered on Investment Budget Transmission and Distribution Control Record (Form BB-21) . . Part Five : Control of line extension orders, estim- ated to cost |1,000 or more, is maintained in the following manner: Suiv.naries of Transmission and Distribution \jork Orders (Form BB-I9 ) are maintained for this class of orders. As the orders are received in the Buoget Bureau, they are listed on these sheets. The accumulated charges to date on each order is obtained monthly from the investment trial balance, and posted to the summaries. Any material differences betv/een estimated and actual costs are called to the attention of the Distribution Division and explanations requested. At the end of each calendar quarter, the grand net total of all such differences is computed. If this difference is sufficient to affect the departmental budget by any Date Effective 1/1/2^- Revised G/l/2k Revised 2/1/26 Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7250 Page ^ last page Control of Transmi ssion. Distribution, Line Extension, and Service Section of Budget . (Cont'd) material amount, the department is asked to submit a revised budget requisition. This requisition is entered on the Investment Budget Adjustment Reg- ister (Form BB-I9) and submitced to the Budget and Expense Committee for approval and appropriation. All Budget Bureau records are ■changed accordingly when this approval is received. Date Effective l/l/2^- Revised Revised 2/1/26 J Budget Bureau 72^0 I R OUTINES - THE INVESTMENT BUDGE T Page 1 of 2 VORK ORDER COST ANALYSIS kND CONTROL Viork Order Work order Cost Record (Form BB-10) , serves the doubi- Cost Record purpose of determining expenditures and of furnishing a detailed analysis of work order costs at the sa;rie time. The tecord is operated in the following manner: The entrifefe in columns 1 to 6 inclusive are obtained xro;/i Stores Tickets (Forms G-1^ and 15) and Bill Tickets (Form Stores 70) daily; journal vouchers monthly; and monthly payrolls. The headings used in these columns conform to the subdivision shown on Work Order Estimate (Form BB-^) The Budget Bureau receives Stores Tickets and Bill Tickets covering investment items from the Auditing Department immediately after they are posted by that department. The Budget Bureau carries on a constant follow up to see that there is minimum delay in the receipt of these tjckets. Copies of journal vouchers affecting investment accounts are furnished to the Budget Bureau by the Auditing Department at the close of each month. The Timekeeping Department furnishes the Budget Bureau with a monthly distribution of payroll. These distributions are delivered to the Budget Bureau on the tenth of the month following the payroll period. The total of the amounts in columns 1 to 6 inclusive, is shown in column S. This total is checked with the investment ledger trial balance monthly and any differences are adjusted. The entries in column 7 are obtained by subtracting the total charges as of the end of the preceding year from the total charges to date as posted in column 3; the entries in column 9 are obtained from Summary of Purchase Orders Out- standing (BB-29) in the Outstanding Purchase Order Ledger; the total of the amounts shov/n in columns 7 and 9 is entered in column 10; and the total of tne amounts shoxTn in columns S and 9 are entered in column 11. The date closed is entered at the top of the form from Work Order Approval Notice (Form BB-2). Hectograph facsimiles of v;ork orders and v7ork order estimates are shown on the Work Order Cost Record. Frequent periodic comparisons are made betvveen the estimated cost cf work orders and the actual commit- ments and charges applied to see that costs are held Date Effective l/l/2k- Revised G/l/2k Revised 2/l/26 I Budget Bureau ROHTINES - TH2 IIIVESTMENT BUDGET 7260 Pag:e 2 of 2 1/Vork Order Cost Record (Cont'd) within the estimates or that departments make proper application for revisions. The cumulative monthly totals of Total Commitments and Total Actual Charges are transcribed from V/ork Order Cost Record to Investment Budget Control Record (Form BB--12). The Uork Order Cost Record is not used for trans- mission and distribution work orders and line ex- tension orders but is used fcr all other work orders. Date Effective 1/1/24- Revised 6/l/2if Revised 2/1/26 Budget Bureau 72SO ROUTINES - THE INVZSTl/iEIIT BUDGET CHECKIi^'G^ PURCHASE REQUISITIONS AND ORDERS Report on Purchase Req- uisition or Purchase Order If, when purchase requisitions and purchase orders are checked by the Budget Bureau, they are not found to be in conformity v/ith the budget, the departments are notified on Report on Purchase Requisition and Purchase Order (Form 3B-2^) , This report requests that budget requisition, work orcer, or revisions of work order be initiated by the department as the circui'nstances v/arrant. The Budget Bureau follows up these requests until the necessary papers are obtained and budget records changed accordingly. The items requiring budget approval are submitted to the Budget and Ei^pense Committee for approval and appropriations. Date Effective Revised 6/1/24 Revised 1/1/26 l/l/2i^ Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7290 BUDGET ADJUSTMENTS Request for When work orders requested exceed, in estimated Adjustment of aggregate cost, the amount authorized for a given Budget project, the Budget Bureau notifies the department on Request for Adjustment of Investment Budget (Form BB-25). This request shows the amount authorized, the total estirratea cost of work orders requested, and the apparent discrepancy in the amount authorized. The same procedure is followed if it is apparent that all the necessary work orders have been issued and their aggregate estimated cost is materially less than the amount authorized for the project. The Budget Bureau follows these requests carefully to see that adjustments are provided for by the depart- ments ana entered in the budget records. They are entered in Investment Budget Adjustment Register and submitted to the Budget and Expense Committee for approval and appropriations. Date Effective 1/1/2h- Revised 6/l/2^ I 1 f Budget Bureau ROUTINES - THE INVESTMENT BUDGET 7300 WORK ORDER ADJUSTMENTS Request for This request (Form BB-26) is used to notify depart- Revision of ments of excessive commitments and actual charges Work Order against work orders which cannot be detected until Estimate all the figures are assembled on the Work Order Cost Record (Form BB-IO) . If the revision of the v;ork order also requires revision of the investment budget requisition the form so indicates, and Request for Adjustment of Investment Budget Requisition (Form BB-25) is attached. The forai shows the estirrated cost of the work order divided between labor and other item.s (in total), the unfilled purchases and actual charges, and the amount of excess over the estimate. The Budget Bureau follows these requests until re- visions are received ana recorded. Date Effective 1/1/2^- Revised 6/1/2^4- Budget Bureau 7310 ROUTINES - THE INVESTMENT BUDGET CONDITION OF APPROPRIATIONS Report on Monthly reports are rraae by the Budget Bureau to the Conaition of Budget and Expense Committee on "Condition of In- Appropr iations vestment Buaget" (Form BB-6) . The information for this form is obtained from Investment Budget Control Record (Form BB-12) . A copy of that portion of the report referring to construction v\rork is sent to the Engineering Depart- ment also. Date Effective 1/1/24 Revised 6/1/2^1 I « ( Budget Bureau SOOO ROUTINES - THE OPERATING BUDGET THE OPERATING BUDGET The Operat- The Operating Baaget covers estimated and actual operat- ing Budget ing earnings and estimatea. and actual operating ex- penses . Date Effective 1/1/2^- Revised 6/l/24 I , ■ . Budget Bursau SOlO ROUTINES - THE OPERATING BTJLGET i ESTIMATES OF EARNINGS Receipt of Annual estimates oi operating earning items for the Estimates of succeeding year are obtained by the Buaget Bu.reau from arnings the departments not later than November first of each year. Date Effective 1/1/2-- Revised 6/l/2if Budget Bureau ROUTINES - THE OPERATING BUDGET S020 ESTIMATES OF EARNINGS ;jight and The Contract Department and the Power Engineer furnish ?ower Sales the Statistical Department with estimates of new business for the succeeding year, dividing the es- timates between: Residence Lighting Commercial Lighting Commercial Power Municipal Light ana Power Railway Light and Power Other Companies - Light and Power Flat Rate Lighting The Statistical Department combines these estimates v/ith the totals of the previous year's light and power sales in these classifications, furnishing the results to the Budget Bureau. There are no prescribed forms. Date Effective 1/1/2^ Revised 6/1/2^+ Budget Bureau 80 30 ROUTIITES - THE OPERATING BUDGET ESTIMATES OF EARNINGS Merchandise These items are furnished by the individual depart- and Jobbing ments concerned. Sales There are no prescribed forms. Date Effscxive l/l/24 Revised 6/l/2^ Budget Bureau SOUO ROUTINES - THE OPERATING BUDGE T SALES OF BY-PRODUCTS, RENTAL OF EOUIPMENT, HEATING SALES, ETC. Miscellaneous These items are furnished by Fuel Dspartment, Chief Earnings Operating Engineer, Generating Stations, etc. There are no prescriDea forms. Date Effective 1/1/24 Revised 6/l/2^ Budget Bur eau ROUTINES - THE OPERA T I N G BUDGET 8510 ESTIMATES OF EXPENDITURES Receipt of Annual estimates of operating expenditure items for Estimates the succeeding year are obtained by the Budget Bureau of Expendi- from the departments, not later than November first tures of each year. Date Effective 1/1/2^ Revised I i Budget Bureau 8520 ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES Operating These figures are furnished by the individual de- Expenses partments concerned on "Departmental Operating Budget Estimate - Monthly Details" (No Number) and "Depart- mental Operating Budget Estimate - Summary" (No Number) . Date Effective 1/1/24- Revisea 6/1/2^ Budget Bureau ^530 ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES Retire- These expenses are furnished by the Statistical raent Expenses Department. There are no prescribed forms. Date Effective Revised G/l/2k 1 I Budget Bureau S^^O ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES lUncollectible This item is furnished by the Assistant Treasurer. [Bills There are no prescribed forms. Date Effective l/l/2^ Revised 6/l/2^ I Budget Bureau ROUTINES - THE OPERATING BUDGKT ESTIMATES OF EXPENDITURES Taxes This item is furnishecl by the Auditor. There are no prescribed forms. S550 Date Effective 1/1/2^4- Revised G/l/Zk Budget Bureau 856O ROUTINES - THE OPERATING HJDGET ESTIMATES OF EXPENDITURES yiunicipal This item is furnished by the Treasurer. There are Compensation no prescribed forms. a Date Effective 1/1/24 Revised 6/1/2^ Budget Bureau S570 ROUTINE Q _ THE OPERATING BUDGET Rental Income Railway Stat ions ESTIMATES OF EXPENDITURES This item is furnished by the Insiae Plant Division. There are no prescribed forms. Date Effective l/l/2^ Revised 6/1/2^1 I * i Budget Bureau ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES Interest on This item is furnished, by the Treasurer. There are Long Term no prescribed forms. Debt I • i Date Effective Revised 6/l/24 t Budget Bureau S^^0 ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES Allowance This item is furnished by the Treasurer. There are :'or Con- no prescribed forms. tingencies Date Effective l/l/Sti- Revised 6/1/24 ( B\icLget Bureau POUTINFIS - THE OPERATING BUD GET S600 ESTIIvIATES OF EXPENDITURES Dividends This item is furnished by the Treasurer. There are no prescribed forms. Date Effective 1/1/24 Revised I Budget Bureau g6lO ROUTINES - THE OPERATING BUDGET ESTIMATES OF EXPENDITURES Miscellaneous These items come from miscellaneous sources. There are no prescribed forms. Date Effective 1/1/2^^- Revised 6/1/2^4- I Budget Bureau ROUTINES - THE OPEPATING BUDGET 8S00 SUBMISSION OF ESTIMATES Submission The Budget Bureau submits all operating estimates for of Estirrates the approval of the Budget and Expense Coriirriit t ee before they are incorporated in the budget. The approval of the Committee is final. The estimates of operating expenses are submitteu on the original forms on which the Budget Bureau receives them (De- partmental Operating Budget Est irrate- Monthly Details and Departmental Operating Budget Estimate - Summary) accompanied by a grand sunimary of all anxicipateci operating income and expenaitures . The Monthly Details statements are by account numbers by months, and the Summary is by account numbers by annual totals. Date Effective 1/1/24 ■Revised 6/1/2M- Budget Bureau ROUTINES - THTT OPTTRATTNa RHDCF-T REVISION OF ESTIMATES Revision of Est iimtes Estimates for the Operating Budget are revised when the following conditions exist: When there has been palpable error in original estimates. When actual expenditures or changed conditions indicate that original estimates were too high or too low. All revisions are approved by the Budget and Expense Comniittee before becoming effective. Date Effective Revised 6/1/2^ 1/1/2^ Budget Bureau ROUTINES - THE QPKR A TTN G RTIDGF.T 5820 GENERAL CONTROL OF THE BUDGET Control of Control of expenditures for operating supplies Expenditures purchased and charged direct to operating expense accounts is effected through the examination by the Budget Bureau of the purchase requisitions applicable to this budget. Any proposed purchases found not to be in conformity with the budget are reported to the departments on Report on Operating Budget (Form BB-23) . The departments are requested to make application for budget allowance to cover the items or for adjustments in allowances already made as the circumstances demand. These applications are entered on Operating Budget Adjustment Register (Form BB-20) and are submitted to the Budget and Expense Committee, in due course for approval. General control is maintained through the use of "Departmental Operating Budget Control Record (Form BB-I6) • The operation of the form is as follows: Actual charges for both the previous year and the current year and estimated charges for the current year are listed on the form by account numbers. These figures are separatea into monthly and cumulative amounts. Comparison is made on the form between actual expenditures in the current and previous years and between the estimated ana actual expenditures in the current year. Any differences worthy of note between the estimated and actual expenaitures for the current year are reported to the departm.ents monthly by the Budget Bureau on Report on Operating Budget (Form BB-23) . Explanations of these differences are obtained ana submitted by the Budget Bureau to the Budget and Expense Committee for final disposition. The control record contains space for the insertion of such pertinent graphic information as is aesired. Actual charges in the current year are transcribed from copies of the Operating Ledger furnished monthly by the Auditing Department. Date Effective Revisea 6/1/24- 1/1/24 B-udget Bureau 2230 ROUTINES - THE OPERATING BUDGET REPORT ON EXPENDITURES Departmental Departments are advised of their monthly operating Records expenditures by the Statistical Department on Form S7 Report on If actual operating expenditures approximate the Operating estimates the Budget Bureau makes no report to the Budget departments. If, on the other hand, the actual ex- penditures indicate that approved estimates are too high or too low, the conditions are reports to the ^ departments on Report on Operating Budget (Form BB23) This form shows the comparison between the estimated and actual expenditures and indicates whether the adjustment necessary will require revision of a previous estimate or an allowance for items not in- cluded in that estimate. It is also used to report purchase requisitions not in conformity with the budget allowances. V Datti Effective 1/1/2^1 Revised G/l/2k Budget Bureau ROUTINES - THE OPERATING BUDGET OPERATING BUDGET ADJUSTMENT REGISTER hperating Budget Ad justment Register This register (Form BB-20) is used to record all ad- justments necessary to be made in the budget and shows the amount appropriated to date for operating purposes. The use of the form is started by inserting on the first line, under authorizations, an inventory of appropriations authorized up to that points As the neea for adjustments becomes apparent they are listed individually, the amount being recorded under Supplemental Authorizations Requested. VThen these requests are approved by the Budget and Expense Committee, the amounts approved are listed under Authorizations and the columns totalled to obtain the amount of the grand total approved budget to date. The dates the requests are sent to the Budget and Expense Committee, the dates authorized, and the dates cancelled are entered on the form. Date Effective l/l/24 Revised 6/l/2^ Budget Bureau S&30 ROUTINES - THE OPERATING BUDGET REPORT TO BUDGET AND EXPENSE COMMITTEE Comparative The Budget Bureau makes a monthly cumulative report Operating to the Budget and Expense Committee showing the Budget Report comparison between the estimated and actual earnings and expenses. This is a typewritten report vjithout printed form. Date Effective l/l/2'' Revised 6/1/2^ 1 Budget Bureau FORMS, RECORDS, AND REPOi^TS - ALPHABETICAL INDEX 9000 Page 1 of 2 Schedule of Forms, Records and Reports KINDS OF FORMS, RECORDS, AND REPORTS Bill Tickets Cash Budget Statement Comparative Operating Budget Report Corapa-rative Statement of Earnings and Expenses Condition of Investment Budget Details of Engineering Department Requi- sition for Fixed Capital Expenditures Departmental Operating Budget Estimate a. Monthly Details b. Summary Estimated Balance Sheet Extras (Contracts) Form S7- No Title Grand Summary of Investment Budget Estimates Inside Plant Order (I. P.O.) Investment Budget Adjustment Register Investment Budget Control Record Investment Budget Statement Investment Budget Transmission and Distribution Control Record Investment Ledger Trial Balance Journal Vouchers Line Extension Index Line Extension Order Monthly Payroll Recapitulation Operating Budget Adjustment Register Operating Ledger Control Record Operating Ledger Sheets Permanent Labor Distribution Purchase Orders Purchase Requisitions Report on Operating Budget Report on Purchase Requisition or purchase Order Request for Adjustment of Investment Budget Request for Revision of V/ork Order Estimate Requisition for Fixed Capital Expendi- tures Stores Tickets Summary of Purchase Orders Outstanding Summary of Transmission and Distribution V/ork Orders Stores 70 No Number No Number A ^9 BB 6 No Number No Number No Number No Number E 32 S 7 BB 1+ E IS B3 19 BB 12 BB 3 BB 30 A 121 s 11 BB IS No Number BB 20 BB 16 A 15 TK 33 PD 12 G 2S BB 23 BB BB 25 BB 26 BB 7 G l M-15 3B 29 BE 21 Date Effective l/l/2^ Revised 6/l/2i+ Revised 2/1/26 ( Budget Bureau / 9000 FORMS, RECORDS, AND REPORTS - ALPHABETICAL INDEX Pap:e 2 of 2 Scheaule of Weekly Summary of Line Extension Orders BB I7 Forms, Records VJeekly Summary of Work Oraers ana Line and Reports Extension Orders BB 1^4- (Cont'd) Work Order Approval Notice BB 2 Work Order Cara BB 13 Work Order Cost Record BB 10 Work Order Estimate BB 5 Work Order Folder BB 15 Work Order Register BB 9 Work Order Requisition ana Work Order BB 1 Work Order Transfer Sheat S 37 Date Effecxive l/l/24 Revised 6/l/2i4- Budget Bureau 9010 FORMS, RECORDS, AND REPORTS - SPECIFICATIONS, ORIGIN, DISPOSITION i AND FILING Form, Origin, and Disposi- tion STORES TICKETS (DR) (G1^ DR) STORES TICKETS (CR) (G15 CR) ' BILL TICKETS (STORES 70) These forme originate in the Stores Department and cover miscellaneous stores issued, miscellaneous materials returned to stores, and purchase bills charged directly against work orders and appropria- tions. They are delivered by the Stores Department, daily, to the Auditing Department and by that department, as soon as they are posted to the invest- ment ledger, to the Budget Bureau. The Budget Bureau records them at once on the work order cost record, and returns them to the Auditing Department. Date Effective 1/1/2^ Revised 6/1/2^1 Revised 2/1/26 Cl..l. n. '■ Budget Bursau 9020 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING. ORIGIN, DISPOSITION, AND FILING Cash Budget Statement (No Number) Form No printed form is proviaed for this statement on account of the changing character of the items ana the diminishing periods coverea as the budget year progresses. It is typewritten, in duplicate, on white paper of such diraensions as are required for the items included and the period coverea. The statement is headed "Estimate of Cash Receipts ana Require- ments For the Months End- ing The side titTes cover the cash balance at the beginning of the period, estirriated cash re- ceipts for the balance of the budget year from various sources, in detail and total, total estimated available cash, estimatea expenditures for various purposes, in detail and total, minimum bank balance, and new money required. The estimates are separated into the amounts estimated to be received, spent, and required in each of the remaining months of the budget period. These indi- vidual estimates are combined in grand totals for the unexpirea portion of the budget year. Origin The statement is prepared by the Budget Bureau, in triplicate, from aata relative to the Investment and Operating trudgets, principally. Disposition The original is sent to the Budget ana Expense =Lnd Filing Comn.it tee. The auplicate is sent to the Treasurer. The triplicate is retainsa in the Budget Bureau and filed in legal size folders, a separate folder for each year. The folaers are kept in a safe cabinet ana the files retainea for the current year ana preceding year . Date Effective 1/1/2^- Revised 6/1/24 Budget Bureau 9030 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING COMPARATIVE OPERATING BUDGET REPORT (NO NUJffiER) Form No jt^rinted form is provide! for this report. It is typewritten on white stock of such dimensions as are required for the items included and the period covered. The statement is headed "Operating Budget 192_ Comparison of Actual and Estimated Figures For and Revised Figures for the Year. " "The working headings are "Actual J\ "Estimate "Difference Between Actual and Estimate", "Percent Difference", "Original Estimate 192 ", "Revised I92 Estimate after Allowing for Differences to Date, The side titles are "Income from Operating Properties, Light, Power, and Railway", "Merchandise and Jobbing, and "Miscellaneous", "Total", "Operating Expenses", "Retirement Expenses" and "Total O^^erating", Net Electric Operating Revenue", "Other Charges", Uncollectible Operating Revenues", "Taxes", "Municipal Compensation", "Total Other Charges", "Operating Income", "Rent Deduction", "Net Operating Income", "Income from Non-Operating Properties ", "Gross Corporate Income", "Interest on Funded Debt", "Other Deductions", "Total", "Net Income", "Dividenl Requirements", and "Surplus". Origin The statement is prepared by the Budget Bureau, in duplicate from figures obtained from the Operating Budget Control Record (Form BBlb) and Comparative Statement of Earnings and Expenses (Form A4-9). Disposition The original is sent to the Budget and Expense and Filing Committee. The duplicate is retained in the Budget Bureau in pocket envelopes kept in filing cabinets. The files are kept for the current and preceding years. Date Effective l/l/2'^ Revised b/l/2^ ( I i Budget Bureau 904O 'FORMS, RECORDS, AND REPORTS- SPEC IFIC;iTIO!TS , ORIGIN, DISPOSITION AND FILING COMPARATIVE STATEiVIEI'TT OF EARNINGS AND EXPENSES (A-49) Form The form is printed on -vhi-ce paper, l6i" x 13f", one side. The headings provide for the title, and com- parison between the current month and current year to date ana the same periods in the preceding year. Provision is also maae for the variations both in amounts and percentages, betv/een these periods, and for the percentage relationships of different kinds of operating expenses to operating revenue. The side titles cover the various classes of revenue, mis- cellaneous deductions from revenue, and operating expenses. The disposition of net income and profit and loss is provideu for at the bottom of the form. Origin The statement is prepared by the Auditing Department. Disposition The form remains in the Bv.aget Bureau and is used fgr ana Filing making comparative statements of estimted and actual earnings and expenses. It is filed in legal size folders kept in a locked cabinet. Files are kept for the current and preceding years. Date Effective l/l/2s Revisea 6/1/2^ I Budget Bureau 905O •FORMS, RECORDS, AND REPORTS - SPECIFICATIONS, ORIGIN, DISPOSITION, ! AND FILING CONDITION OF INVESTiffiNT BUDGET (BB-6) Form The form is printed on white ledger stock, gj" x , one side. The principal heading contains the title and provision for the date of rendering the report. The secondary headings are as follov7s: description i of projects; budget schedule number; total amounts j authorized for projects, total for expenditure in the I current year, and total for expenditure after the i current year; estimated cost of xvork orders issued i divided into total estimated cost of work orders issued, the amounts estimated to be expended in the current year, and the amounts estimated to be expended after the current year; the balances not covered by work orders divided into total aiTiounts not covered by work order, the amounts for expenditure in the current year, and the amounts for expenditure after the current year; actual charges separated between the total amounts expended and am.ounts expended in the current year; unexpended balances for expenditure in the current year; the total commitments applied divided into total commitments and commitments applie. during current year; and the total uncommitted bal- ance of the authorization. Origin The form is prepared monthly by the Budrret Bureau. That portion referrinr to construction is made in duplicate. Disposition The report is submitted for the information of the j and Filing Budget and Expense Committee and is returned to the 1 Budget Bureau. Each month's report is kept for two j months or until after the second succeeding report is I prepared and checked. The duplicate of the portion of the report referring to construction is sent to the Engineering Department. Date Effective l/l/2^ Revised b/l/2k Revised 2/1/26 Budget Bureau 9060 FORMS, RTCCORDS, AW REPORTS- SPECIFIC/4TIONS, ORIGIN, DISPOSITION AND FILING DETAILS OF ENGINEERING DEPARTMENT ESTIMATE OF FIXED CAPITAL EXPENDITURES (NO NUMBER) Form No printed, form is providea on account of the limited number used. As the Engineering Department is re- quested to furnish Requisition for Fixed Capital Ex- penditures, the Budget Bureau supplies a typewritten form as follows: The heading includes the title and is divided into two sections, one for stations and substations, ana one for transmission ana distribu- tion. The first includes columns for generators (60 cycle and 25 cycle separately), transformers, synchronous converters, and batteries. The second includes columns for conduit, poles and fixtures, overhead conductors, underground conductors, (separate columns for each kind), services (overhead and under- ground combined) and estimatea total expenditures. The side titles for the first cover number and size of units now installea, total present capacity, total maximum load for the coming winter. The side titles for the second cover plant additions, line extensions, street improvements miscellaneous and estimated total expenditures . Origin The form is filled in by the divisions of the Engineering Department in duplicate. Disposition The original accompanies Requisition for Fixed and Filing Capital Expenditures (Form BB-7) a-na is filed with that form. The duplicate is retained by the di- vision of tne Enginyoring Department. ■ Date Effective Revised 6/l/2i| 1/1/24 Budget Bureau 9^70 FORMS. RECORDS, AND REPORTS - SPECIFICATIONS. ORIGIN, DISPOSITION, AND FILING PURCHASE ORDER (PD-12) Form This is a Purchasing Department form. Copy #^ is furnished to the Budget Bureau. This copy has a form printed on the reverse side for recording of invoices applicable to the order. The principal heading on this form is "Extra Orders and Invoices Applied" . The working headings of columns include "Date"; "Extra Orders" with suh-headings "Number" and "Amount"; "Invoices Charged" with sub-headings, "Ticket Number", "Amount"; and"Balance Outstanding" Origin Purchase Order are prepared in the Purchasing Depart- ment. Disposition The Budget Bureau copy is filled in a post binder and Filing designated "Outstanding Purchase Order Ledger" until the final invoices are rendered by the vendors. They are then transfei^red to work order folders. The ledgers are kept in a safe cabinet when not in use . Date Effective 1/1/24 Revised 6/1/24 Revised 2/1/26 t 5 r ■ V' •-> f Budget Bureau * 9 080 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING DEPARTHiENTAL OPERATING BUDGET ESTIMATE - SUMJURY (no number) Form The form is multigraj^'hed on white stock, 17" x 11", one side. The primary heading consiets of the title and the name of the department. The secondary heading shows the account number, description of account, expenses of the two preceding years separately, estimate for the current year in detail, total estimate over or under the i^receding year in amount and i^ercentage, appropriation for the current year, and remarks. Provision is made at the bottom of the form for the signatures of the head of the department and the one making the estimate and the date of prOi^arat ion. Instructions for the use of the form are shov;n in the lower left-hand corner. Origin The summary is prepared in triplicate by the individual departments. Disposition The originals and duplicates are sent to the Budget and Filing Bureau and the triplicates retained by the originating departments. The Budget Bureau attaches the originals to Departmental Operating Budget Estimate - Monthly Details (No Number) and a grand Summary of all anticipated operating income and expenditures and submits all papers to the Budget and Expense committee for consideration and a^^^roval. The duplicates are ke^t in the Buaget Bureau as working papers until the return of the originals when the duplicates are destroyed. Entries of the estimates are made on Operating Budget Control Record (BBlb). The originals are filed in a post binder kept in a safe cabinet when not in use. Files are retained for the current and preceding years. Date Effective l/l/ps- Revised 6/1/24 jBudget Bureau 909C FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING. ESTIMATED BALANCE SHEET (NO NUMBER) Form No form is providecL. The Estimated Balance Sheet is type?;ritten along the lines of the regular balance sheet compiled by the Auditing Department. Origin It is prepared by the Budget Bureau in duplicate. Disposition The original is sent to the Budget and Expense and Filing Comriiittee. The duplicate is retained in the Budget Bureau and filed in legal size folders, a separate folder for each year. Files are kept in a safe cabinet for -uhe current year and preceding year. Date Effective 1/1/24 Revised 6/l/2^ I i Budget Bureau 9100 iFOiyiS, RECORDS, m REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING ESTIMATED LABOR NECESSARY TO COMPLETE TJORK ORDERS (BBS; TF Form Tne forrn is printel on vi/hite stock, 6^" x 11", one side. The heading includes the title, department, location of project, date, account number, work order nurabar, budget schedule number, and department budget estimate number. The body of the form provides for description of v\^ork, estimated labor to complete separated into monthly estimates for the current year and succeeding year, the total estimated labor for each of the two years and the grand total, the original total labor estimate, the amount of labor revision, the revised total labor, the percentage of v;ork completed, the probable date of completion, and the signature of the head of the division or department. Origin The estimate is prepared in triplicate, as to headings, by the Bulge t Bureau; as to the information required, by the aepartments affected. Estimates furnished by the Inside Plant Division are prepared by the Construction Department, DiSi^osition Originals ana duj^'licates are sent to the departments and Filing affected. The triplicates are retained by the Budget Bureau until the originals are returned pro^^erly filled out by the departments, when the tri>.licates are ■; destroyed, YJhen the information requested is filled in on the originals and dui^licatcs, the originals are returned to the Budget Bureau and the ^u^licates ke^t by the de^^artments. The originals are filed by the Budget Bureau in Work Order Foliier (Form BBI5) . Date Effective l/l/2'4- Revisea b/l/2^- Budget Bureau 9110 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING EXTRAS-CONTRACT (E32) Form This form is multigraphea on Departmental CorreSponlence sheets. It is aiiressed to the Vice-President in Charge of Contract, Oj^erating, Construction, and Electrical Dej^artments and sets forth the details of extras to be allowed construc- tion contrcA.c tors , It is signed by the maker an-t approved by the Electrical Engineer ana the Vice- Preside nt« All details ani the extra order are attached to the form# Origin The form is prepared by the Engineering Department. the pa rtment to the Disposition The original, vihen approve a., is forwarded to and Filing Purchasing Department and by that department Budget Bur e oAji as a change notice covering th^ original purchase order. The Budget Bureau recoris the extra on Work Order Cost Recora (BBIO) and returns the file to th^ Purchasing Department. Date Effective l/l/Z'" Revised 6/1/24- Budget BurecLu Q 1 pn FORI^, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING No TITLE (KNOWN AS FOR^^ S?) Form The form is printed on white stock, 15" x 9", one side. This is a form without headings. The twelve Calendar months and total ycjar are listed at the left, the balance of the form consisting of open rulings for the insertion of the expenditures for operating. Origin The form is prepared monthly by the Statistical Department and submitted to the departments aS a record of their Oj^erating expenditures. Dispos ition and Filing The form is not used by the Budget Bureau. It passes back and forth between the Statistical Department and the other departments for the insertion and Inspection of the monthly figures. After all figures for the year are recorded, the reports rest in the individual departments. j • Date Effective Revised 6/1/24- Budget Bureau 9130 FORMS, HECOPDS, AlTD REPORTS- SPECIFICATIO^TS , ORIGIN, DISPOSITION AN D FILING . GRAND SUMMARY OF INVESTMENT BUDGET ESTIMATES (BB-^ Form The form is printed on white stock, 8-^" x 11", one side. The headings covcir the title; date submittea, provision for the signatures of the President, Chair- man of the Budget and Expense Committee, and Secretary, the' schedule numbers, department, and the amounts estimated to be spent in each of three buaget periods. Origin The summary is preparea in duplicate by the Budget Bureau . Disposition The original is placed in the permanent binder with and Filing all of the estimates for the budget year, the binder being submit tea to the Chairman of the Budget and Expense Committee, President, and Board of Directors for approval of the proposed projects. The auplicate is retainea by the Budget Bureau until the return of the binder, when the duplicate is aestroyed. The original is filed with the binder. Date Effective 1/1/24 Revised 6/1/2^1 Budget Bureau 9140 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING INSIDE PLANT ORDER (I. P.O.) (E13) Form The form is printed on white stock, 4-" x 6", one side. The printed matter on the form provides for the title, I. P.O. number, aate, location of j.^r03ect, name of field engineer, source, description of work, and the signature of the Engineer of Inside Plant. Origin The form is prepared by the Inside Plant Division and one copy sent to the Budget Bureau. Disposition When the orders are followed by regular v;ork oru.ers and Filing they are filed in Work Order Folder (Form BBI5) . Orders covering abandoned projects are kept in file* drawers for three months and then destroyed. 4 Date Effective 1/1/24 Revised 6/ 1/24 ( Budget Bureau 9150 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING INVESTMENT BUDGET ADJUSTMENT REGISTER (BB-19) Form This form, used, for recording adjustments in the Budget is printed on v^hite leager stock, 1^" x 17 one side. The heading includes the title and pro- vision for the budget year. The sub-headings include description of items, the sources from which the ad- justments arose, the amounts of adjustments, the dates received, the dates departments were notified, the dates sent to the Budget and Expense Committee, the dates authorized, the dates cancelled, the amount requested, and the amounts authorized for prior years, the current year, and for later years. Origin This book record is prepared by the Budget Bureau. Disposition Each year's forms are filed in a separate extension and Filing post binder. The binders for the last three budget years are kept in a safe cabinet. Prior binders are . kept in recora storage. Date Effective l/l/2^ Revised 6/l/2^ Budget Bureau 9160 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING INVESTMENT BUDGET CONTROL RECORD (BB-12) Form The form is printed on white ledger stock, S-g" x 22", one side. The primary headings include the title and the information called for on "Requisition for Fixed Capital Expenditures" (Forai BB-7) . The secondary headings cover each work order issued against the appropriation and the cumulative commitments and actual charges against each work order, together with the uncorrimitt ed and unexpended balances. Provision is made for a summary of all work orders ana the commit- ments and charges against them, for comparison with the appropriation as a whole. Drigin This book record is prepared by the Budget Bureau. Disposition This is a part of the permanent records of the Budget and Filing Bureau. Each year's forms are filea in a separate ' extension pOoX binder. The binders for the last three budget years are kept in a safe cabinet. Prior binders 2,re Kept in record storage. Date Effective 1/1/24 Revised b/l/24 I I i Budget Bureau 9170 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING INVESTMENT BUDGET STATEMENT (3B-3) Form This form, usea for summarizing "Estimate of Fixed Capital Expenditures" (Form BB-7), is printed on white stock, 2-^" x 14-", one side. The headings con- sist of the title, date of preparation, description of the project, and division of the estimated cost into the .amounts spent or expected to be spent in the several periods. Origin The statement is preparea in duplicate by the Budget Bureau. Disposition The original is submitted to the Budget and Expense and Filing Corarrdttee attachsa to Requisition for Fixed Capital Expenditures. The duplicate is retained by the Budget Bureau. Di/hen the approvea original is returned it is bound m the permanent binaer submitted to the President ana Board of Directors. The duplicates are filea in legal size folders kept in a safe cabinet. Files are retained for the preceding year and current budget year. Date Effective l/l/2^ Revisea 6/1/2^1 Budget BurecLU 9180 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING INVESTMENT LEDGER TRIAL BALANCE (A-121) Form The form is printed on white stock, S-|" x 13^", one siae. The heading indicates the title and the date as of which the statement is renaered. Provision is made for the separation of the cumulative balance into material (Dr. and Cr. ), labor, vouchers, and journal entries, and for the grand total of the entries to these classifications. The work order number and account nmber also are shown. Origin The form is ^.repared by the Auditing Dei^artment and Submitted to the Budget Bureau, It is in two sections, one covering finished plant and one unfinished plant* Disposition The figures on the form are used by the Budget Bureau and Filing in checking the balances of accumulated charges on the Work Order Cost Record. The section referring to finished plant is filed in a compression binder kept in a Safe cabinet when not in use. The record is retained for the current year and the preceding year. The section referring to unfinished plant is returned to the Auditing Department* Date Effective 1/1/2M- Revisea b/l/2^ Budget Bureau 9190 FOR^iS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING JOURNAL VOUCHERS (PETTY JOURNAL ENTKY A5 AND a6) (GENERAL JOURNAL ENTRY A^) Form, Origin, ana Disposi- tion These journal vouchers d,rc; prepare-, by the Aujciting Department. Those applicable to investment accounts are submitted, to the Budget Bureau as they are issue a. The Budget Bureau posts them immeiiatly on the Work Order Cost Recor-c (BBIO) and returns them to the Auditing Department without delay. Date Effective 1/1/2-! Revised 6/1/ 2^^ ■viC-'j .'i'l 1 I Bulge t Bureau 9200 TOmSy RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING LINE EXTENSION INDEX (SH) Form The form is j^rinted on white stock, 15^" x 6^", two sides. The headings cover the department re;4uisition number, estimated cost, line extension order number, account number, dcute order completed, date order received in the Budget Bureau, and aate reported on Weekly Summary of Line Extension Orders. Origin Tl^e record is prepared by the Budget Bureau as line extension oraors are raceivod. Disposition The sheets of the index are filed in ring binders, and Filing The binders for the current and preceding years are kept in a safe cabinet in the Budget Bureau. Previous binders are sent to record storage. Date Effective 1/1/24 Revised G/l/2k Budget Bureau 9210 F0FP5S, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING LINE EXTENSION ORDER (BE- IS) Form The form is i.rintea on vjhite stock, 5" x 8", one sile. It i-.rovides the title and s^^aces for departmental requisition number, line extension order number, date of issue, descrii^tion of extension, account number, estimated cost, and signature of the Engineer of Distribution belovv a note to the Buagot Director. Origin The order is j^rej^ared in trii.licate by the Distribu- tion Division of the Engineering Department. Th3 duplicate is typed through hectograph carbon. The authority for the issue of the or-^er is obtained from request for Line Extension Order (Form C25) , . lyroj^ared by the Distribution Division and a^^i^roved by the Vice-President in Charge of Contract, Oi^erating, Construction, and Electrical Departments, Disposition The originals are attached to Weekly Summary of Line and Filing Extension Orders (Form BBI7) when that report is submitted to the Chairman of the Budget and Expense Committee for approval. When returned they are delivered to the Statistical Dej^artment for record of permanent investment. The duplicates are used by the Budget Bureau for working purposes ana. are finally filed in numerical order in oardbcara file boxes kex-.t in a vault. The files of duplicates for the current and j- receding years are ke^^t, the permanent file of the Statistical De^^artment being used if necessary to refer to other year orders. The triplicates are retained by the Distribution Division. Date Effective l/l/2d Revised 6/l/2^ Budget Bureau 9220 ?OmS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION ANTl FTTiTNn OPERATING BUDGET ADJUSTMENT REGISTER (BB-20) Form The form is i.rintecL on white stock, S-g" x 11", ons siie. Tb« primary heading includeb tho title and provision for the budget year. The working headings cover department, account n"umber, original amount, supplemental authorization requestej., date sent to committee, date authorized, date cancelled, and authorizations divided into amounts authorized for operating, for merchanaise anl jobbing, for clearance, for miscellaneous, and total amount authorized. Origin The register is prepared by the Budget Bureau. Disposition Each year's forms are filed in a separate extension and Filing post binder. The binders for the current and preceding years are kept in a safe cabinet when not in use. Previous binders are sent to record storage. DcLte Effective 1/1/P4 Revised b/l/2^ Bulge t Bureau 9230 FORMS, RECORES, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION OPERATING BUDGET CONTROL RECORD (BB-I6) Form The form is ^jrinted on white stock, S-g" x 11", one side. The primary heading contains the title and provision for the budget year, department and account numbers. Side titles cover the calendar months with an insertion after each month following the second month for the accumulated total to date. The secondary or working heading covers actual figures for the preceding year and the current years record divided between actual estimate, actual over j^reced- ing year, actual over estimate for the current ysar, and sujHplemental estimsttes. Provision is made at the bottom of the form for graphic charts pertinent to the account numbers. Origin The record is com^^iled by the Budget Bureau from Departmental Oj^erating Budget Estimate - Monthly Details (No Number) and Summary (No Number) and the copy of the Operating Ledger (AI5) . Disposition The record is filed in a ring binder kept in a safe and Filing cabinet when not in use. Files for all but the current and preceding years are sent to record storage. Date Effective 1/l/c.k Revised b/l/2^ Budgc;t Bureau 9240 RECORDS, AND REPORTS- SPECIFICATIONS;' ORIGIN, DISPOSITION AND FILING OPERATING LEDGER SHEETS (A-15) Form, Origin, This is a carbon coi^y of the Operatizig Ledger and Disposi- prepared by the Auditing Department. It is us>;;d tion by the Budget Bureau to determine the entries of actual expenditures listed on Operating Budget Control Record (BB16) . The Budget Bureau delivers tho sheets to the Statistical Department as soon as monthly entries are made on the control record, and they are filed in that department* Date Effective l/l/2t Revised 6/1/24 ( BuoLget Bureau 9230 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AMD FILINC PEraiANENT LABOR DISTRIBUTION (TK-33) one Form The form is printed on white stock, 12" x 5", side. Headings include the title, work order number, line extension number, account number, d£xte, ■ department, amount, and total. The form is used by the Timekeeping Department for >xc cumulating labor charges against the orders. The back of the form is used for a hectog,raph impression of the work order. Origin The form is prepared by the Budget Bureau by making a hectograph impression of work order on the back. Disposition The form is delivered by the Budget Bureau to the and Filing Timekeeping De^-artment, where it becomes a part of its permanent records. Date Effective 1/1/24 Revisea t>/l/2i+ i Budget Bureau 9260 FORMS, RECORDS, AND REPORTS- SPECinOATlONS , ORIGIN, DISPOSITION AND FILING PERMANT ORDER (PO)(NO FORM) Form, Origin, This is not a Budget Bureau form. It is used as a and Disposi- working order for services estimated to cost $20.00 tion and less and the reference "P.O." is used in making charges to the service accounts. This reference is shown on the investment ledger trial balance against each service account. I Date Effective 1/1/24- Revised d/1./2^ Buaget Bureau 9270 Toms, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING PURCHASE ORDER (PD-12) Origin Purchase Orders are i>rex^arel in the Purchasing Department. The Budget Bureau uses these orders to record commitments on the work order cost record. A copy is provided for the files of the Budget Bureau. Change notices on purchase orders follow the same course. Dispos ition and Filing The Budget Bureau copy is filed in a post binder. No special protection is required for these binders when not in use. Only one year's record is kej^t. Dcte Effective l/l/'£s- Revised o/l/24 Bulge t Bureau 5^280 FOR^^S, RECORCS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION ^AND FILING PURCHASE REQUISITION (G2S) Form, Origin, This form is prepared by aepartments as purchases „re and Eis- desired. The original and duplicate ^re sent to the position Purchasing Department, That department sends the duplicate to the Budget Bureau where it is checked against a^-j^ropriat ions and vfork orders. The requisitions are returned, to the Purchasing Depart- ment as Soon as this object has been accomplished. Dc.te Effective l/l/2v Revised b/l/24 Budget Bureau FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING REPORT ON OPERATING BUDGET (BE- 23) Form The form is printed on v^rhite stock 5^" x S^", one side. The heading includes tho title and a note to the department concerned regarding the intent of the report; and provision is made for the name; of the department, the date of the rc^^^ort, ana the signature of the Budget Director. The 'Jfforking heading shows the account number, estimated amount, and actual ex^^enditures. Side titles include the twelve calendar months, individually, total to end of last month, amount over estimate, amount under estimated, purchase requisition number, amount over estimate if purchase applied, and balance of estimate for rest of year. Notes at the bottom of the form indicate whether budget requisition or revision of a previous budget estimate is required. Origin The report is prepared in duplicate, by the Budget Bureau. Disposition The originals are sent to the departments concerned, and Filing The duplicates are retainea by the Budget Bureau and followed up until satisfactory replies arc received from the departments. They are held in pocket files until adjusted when they are transferred to card- board files. These files are retained for the current and preceding years. Date Effective Revised b/l/24- Budget Bureau 9300 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING REPORT ON PURCHASE REQUISITION OR PURCHASE ORDER {BB~2k) Form The form is printer on white stock, 5-^" x S^", one side. The heading contains the title and a note indicating that a'j.3ustment will be required in apprOiJriat ions or work orders. Also, it makes provision for the name of the aepc^rtment concerned, the date of the rei^ort and the signo-ture of the Budget Director, The body of the form provides for the purchase requisition number, ^t^urchase orj.er number, approximate cumount of purchase, department budget requisition number, budget schedule number, ctmount authorized, department work order requisition number, work order number, estimatea cost of work order, unfilled purchases and actual chc^rges already c;.jw_t.lied, estimated cost of purchase, and excess. At the bottom of the form it is iniicatea whether budget requisition, work order, or revision of work order estimate will be required. Space is left for any special instructions or explanations. Origin The form is prei^arei in dui-licate by the Budget Bureau. Disposition The originals are s^nt to the u.epartments concerned. and Filing The duplicates are retainea by the Buaget Bureau and followea u^^ until returns are receive^ from the departments. They are filed in pocket files until satisfactory adjustments are received v;hen they are transferred to Work Order Folier (Form BBI5) according to v\;ork order numbers, if referring to work orders, or to a cardboari file if referring to original buaget authorizations. Those placed in the cardboard file are later transferred to work oraer folders as work orders are issuea. Date Effective l/l/2^ Revisea b/l/2k Budget Bureau 9310 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILINH REQUEST FOR ADJUSTtffiNT OF INVESTMENT BUDGET (BB-25) Form The form is i^rintecL on white stock, 5'2" ^ S^"^ side. The heading contains the title; provision for the name of the department, the dates of issue, and the signature of the Budget Director, ana instructions to the department as to the procedure to be followed upon receipt of the form. The body of the form covers the original budget authorization, by schedule number, for each of three years; later additions authorized, by schedule numbers for the same periods, and the total amounts authorized for the same _feriods, the individual work orders issuod by dato, department requisition numbers, work order numbers, ana the amount of each estimateJ. to be spent in each of the periods covered by the authorizations, and the: total amount of all work orders estimated to be Sj^cnt in each of the i-eriods, ana the amount by which work orders are more or less than the authorizations. Space is provided at the bottom of the form for any remarks or instructions relative to the conditions reported. Origin The form is prepared in duplicate by the Budget Bureau. Disj^osition The originals are sent to the departments concerned. and Filing The duplicates are retained by the Bu-tget Bureau and followea up until returns are reccivea from the de- i^artments. They ar^ filed in pocket files until satisfactory adjustments are receivea when they are transferred to cardboard files. Files are retained for the current and preceding year. Date Effective l/l/2^ Revised 6/1/2^ I i Budget Bureau 9320 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AKD FILING . REQUEST FOR REVISION OF "JORK ORDER ESTIMATE (BB2b) Form The form is printed on vfhite stock, 5^" x b-^"" , one side. The heading contains the title; provision for the name of the department; the date of issue, and the signature of the Budget Director; and instructions to the department as to the procedure to be follov;ed upon receipt of the form. The body of the form covers department requisition number; work order number; estimated cost divided betv^een labor and other items; unfilled purchases of material; unfilled purchases of material; unfilled purchases of services; actual charges for major material, miscellaneous materials, stores and shop expense, labor, and contracts and services; total unfilled purchases and actual charges; amount in excess of estimated cost (labor and other items separately; and total amount in excess of total estimated cost. At the bottom of the form it is indicated whether a budget requisition, work order revision, or no revision will be required. Drigin The form is prepared, in duplicate, by the Budget Bureau. DiSj^osition The originals are sent to the departments concerned, a-nd Filing The duplicates are retained by the Buaget Bureau and followed up until returns are received from the departments. They are filed in pocket files until satisfactory adjustments are received whan they are transferred to the Work Order Folaers (BBI5) under the work order number. Date Effective l/l/2ij- Revised 6/l/2^ Budget Bureau 9330 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING REQUISITION FOR FIXED CAPITAL EX- PENDITURES (BB-7) Form The form is print ea on white stock S^" x 11", one side. The top of the form shows the title, name of department, location of proposed project, departmental budget requisition number, budget schedule number, date of request, service date, I.C.C. number, account number, ana the buaget year. The body of the form provides for description of the project, and the necessity for it. Provision is m.aae for the estimate of cost to be distributed among prior years ex- penditures, the months of the current budget year, and estimated expenditures for the succeeding years. However, the monthly estimates are not required and provision for them will be eliminated in a revised form to be provided later. A total is shown for the current year and a grand total for the estimated cost of the completed project. Spaces are provided for the signatures of the estimator, the heads of the division and department, and the Vice-President m Charge. In- structions for the preparation and original distribu- tion of the form are printed in the binding margin. Origin The estimate is prepared in quadruplicate by the department or division requesting the appropriation. The original and duplicate are sent to the Vice- President in Charge, the triplicate is sent to the Budget Bureau, ana the quadruplicate retained by the originating department or division. Disposition After signature by the Vice-President in Charge the and Filing originals are sent to the Budget Bureau where they are summarized on ana attached to Investment Budget Statement (Form BB-3) and submitted to the Budget and Expense Committee for approval. After they have been approved and returned by the Conimittee they are bound in a permanent binder with a summary on top on "Grand Summary of Investment Budget Estimates" (Form B3-^) . This binder is submitted to the President ana Board of Directors for approval of the estirriates. '.Then approv- ed, the binder is filea in a safe cabinet ana kept indefinitely. The duplicates are filea in the Vice-President's Offices. The triplicates are usea by the Budget Bureau as working copies until the final approval and return of the originals when the triplicates are aestroyea. Date Effective 1/1/2-f Revised 6/1/2^ Budget Bureau 93^0 FORMS, RECORDS, AND FILING AND REPORTS - SPECI r'l OV.TION , ORIGIN, DISPOSITION, MONTHLY PA'/ROLL RECAPITULATION (NO FORM NUMBER) Form, Origin, and Disposi- tion These are summarized by the Timekeeping Department. The Budget Bureau is furnished with a hectograph copy and posts the labor charges applicable to work orders on Viork Order Cost Record (BB-IO). The copy is filed in the Budget Bureau. I f I i I Date Effective 1/1/2^1- Revised 6/l/2^ Revised 2/1/26 P.; L r - Budget Bureau 93^5 FORMS, RECORDS, AND REPORTS - SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING SUMMARY OF PURCHASE ORDERS OUTSTANDING (BB-29) Form The form is printed on v;hite stock, 7" x S^" , one side. The primary heading contains the title and provision for the inside plant order and \vork order numbers. The secondary heading includes purchase requisitions, and total unfilled orders. The working headings are as follows: Under the secondary heading "purchase requisitions", date, purchase requisition ni^nber, amount, purchase order number, and total requisitions outstanding; under the heading total "unfilled orders", date, last purchase order number, purchase orders outstanding, purchase requisitions outstanding, and total unfilled orders, i ! Origin This form is compiled "by the Budget Bureau. Disposition These records are filed in the Outstanding P^archase and Filing Order Ledger under the work orders to which they apply until the work orders are closed. They are i then filed in the work order folder with other papers pertaining to the work order. Date Effective 7/1/25 Revised 2/l/26 ;?-c:r j.;.; Budget Bureau 9350 FORMS, RECORDS, aND REPORTS - SFECIFlCATIONS, ORIGIN, DISPOSITION AND FILING SUMMARY OF TRANSMISSION AND DISTRIBUTION WORK ORDERS (BB-30) Form The form is printed on white stock, 1^" x 17", one side. The principal heading includes the investment budget year, title, class, and account number. The working heading includes work order number; date issued; date closed; actual expenditures in previous years; estimated expenditures divided between cur- rent year, after current year, and total; and total expenditures and unexpended balance at end of each month during the budget year. Origin * This form is one of the control records for the Transmission and Distribution budget and is compiled by the Budget Bureau. Disposition Each year's record is kept in a separate post and Filing binder. The file is kept for the current and pre- ceding years. Date Effective 1/1/2^1 Revised G/l/2k Revised 2/1/26 ■"ie^b ■ r: x;:jTO t-^iu j^nibf j/rl ,vni:iic-: .is^v 5 ■■'.biro cfi? i'5 ! Budget Bureau 93^ FORMS, REOORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING WEEKLY SUMARY OF LINE EXTENSION ORDERS (BB-l?) Form The form is printed on white stock, 5" ^ S"* oi^® side. The princii^al het^ding contains the title, week ending, rejjort number, statement of what the report covers, and makes provision for the signature of the Budget Director. The secondary, or working headings include estimated cost of orders issued in the week, total authorized budget, and estimated cost of accumulated orlers issued in current year to date and in the corresponding ^eriod in the preceding year. Side titles divide the estimated cost betv^een conduit, cable, a.c, cable, d.c, and overhead poles and wire, and j^rovides for the number of new services, estimated additional light in k,w, , and estimated additional power in h.p. The bottom of the form makes ^^rovision for the signature of the Chairman of the Budget and Ex^^ense Committee and contains a note to the effect that the summary of line extension orders was included in Weekly Summary of Work Orders and Line Extension Orders (Form BBl^l-) and was submitted for the President's apj^roval on that form. Origin The rei^ort is prepared in original only, by the Budget Bureau and with the line extension orders for the week attached is suDmitted to the Chairman of the Budget and Exj^ense Committee for aj^i-roval and signature. The Chairman also resents the report to the President for his information. It is returned to the Budget Burear after it has servea these purposes. Disposition Upon the return of the reports to the Bulget Bureau, and Filing they are filed in a cardboard binder. The files are kept for the current and preceding years. bate Effective l/l/24 Revised o/l/2^ Budget Bureau 9370 FORMS, RECORES, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING YJEEKLY SUMM/\RY OF 'A'ORK ORDERS AND LINE EXTENSION ORDERS (BB-li^-) Form The form is j..rintea. on white stock, 5" x g", one side. The i.rincipal healing contains the title, week ending, rej^ort number, and statement of v;hat the report covers, and provides for the signature of the Budget Director. The secondary or v;orking headings incluae estimated cost of orders issue a in the week divided betvyresn maintenance am invest- ment, accumulated direct charges and estimated cost of work orders to ciate, and the total authorized budget. Side titles make provision for diviixing the amounts under the working headings into the amounts applicable to stations, substations, conduit, transmission lines, distribution lines, miscellaneous, and lino extensions. Provision is also made for the totals under each of the working headings and for the total of the v^eeks * orders, both maintenance and investment. Spaces are ;L-rovided at the bottom of the form for the signatures of the Chairm^-n of the Budget and Expense Committee and of the President. Origin The re^^ort is re pared in original only and with the work orders attached (the line extension orders are attached to Weekly Summary of Line Extension Orders (Form BBI7) is submitted to the Chairman of the Budge 1; and Expense Committee and to the President for approval, signature, and return to the Budget Bureau. Disposition Ux-on the return of and Filing they are filed in a date. The file is years. the re^.orts to the Budget Bureau, cardboard binder according to kept for the current and preceding Date Effective l/l/2.d Revise a 6/1/24 Budget Bureau 93SO FOR»^, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION A I ^D FIL ING \YORK ORDER APPROVAL NOTICE (BB-2) Form The form is printed, on vjhite stock, 5" ^ si:;e. The right side of the form contains a notice of authority to proceed v^ith vjork specified on vvork orders and a notice of the completion of the work. The left side is left blank for a hectograph impression of the work order. Origin The form is j^repared by the Budget Bureau, as work orders are api^roved, by making a hectograph imx^ression of the work order in the left-hand blank space and affixing the signature of the BuJ.get Director to the notice of authority to j:-roceed v/ith the work. Disposition The notice of authority is sent to the le^^artmcnt and Filing issuing the v;ork order requisition. Upon completion of the work the heal of the; department signs the completion notice ana. returns the form to the Budget Bureau where the date of completion is recorded on all records concerned* The form is then filed in ?Jork Order Folder (Form BB15) according to work order number. Date Effective 1/1/24 Revised b/l/2^ t Budget Bureau FORiiS, RECORDS, AND REPORTS AND FILING 9390 SPECIFICATIONS, ORIGIN. DISPOSITION, Form Origin Di sposition and Filing MORK ORDER CARD (BB-I3) The card is printed on card stock, ^" x 6" , one side. The right-hand side shows work order number, date work order issued, issued to, date completed, and actual cost. The left-hand side is left blank for a hectograph impression of the work order. The cards are prepared by the Budget Bureau by making hectograph impressions of the work order in the blank space provided and filling in all the information required on the right-hand side, except the actual cost . The cards are delivered by the Budget Bureau in such quantities and to such departments as called for. One card is kept by the Budget Bureau. These cards are filed, according to location of the project, in card files kept in cases. The cards are kept until the work orders are closed. Date Effective l/l/2^ Revised 6/l/2^ Revised 2/1/26 Budget Bureau 9*^0 FORMS, RECORDS, AND REPORTS - SPECIFICATIONS, ORIGIN. DISPOSITION AND FILING vVORK ORDER COST RECORD (BB-10) Form The form is printed on white ledger stock. 19" x 12" one Bide. This record serves the purpose of con- trolling investment expenditures stnd of providing a complete analysis of work order costs. The top of the form is used for hectograph impressions of "Work Order Estimate" (Form BB5) and "Uork Order" (Form BB]). The primary heading includes the title. The secondary heading includes description of entries; date; refer- ence; six blank columns which provide for distribution of charges in accordance with the classifications shown on Vork Order Estimate (Form BB^}; total actual charges for the current year and total work order; purchase orders outstanding; and total commitments for the current year and total work order. Origin This book record is prepared by the Budget Bureau. Disposition This permanent book record of the Budget Bureau and Filing remains in that department and is kept in extension post binders. Each year's records are in separate binders. The binders for the current year and preceding year are kept in a safe cabinet when not in use. Prior binders are kept in record storage. I Date Effective 1/1/21^- Revised 6/l/2^ Revised 2/1/26 V A. - .-W 4. /.•..■-! 7,'r- ■. ■^ ■'SJ: "v'/ ,;;port: icv^bjl .^c =^ -• c lz-.-i tX h-i^': j.;T .iTHu mic'^i; 2;'rj." /i/js'i^fie -oi-s;.-:r^3c v. •. ^•lv-.i)i(; ifiroi- bn.-> i^t.'V lyc 7vi ■:..-;5'Si»«'ii> Budget Bureau 9^10 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING WORK ORDER ESTIMATE (.BB-5) Form The form is printed on white stock, 8" x 5", one side. It provides for the title; date; requisition number; items of labor ana items of material, in kind, size, and quantity, estimated cost per unit, and estimatea cost; the total estimated cost; and the signature of the estimator. Origin The work oraer estimate is prepared in triplicate by- departments requesting work oraers, the auplicate being typed through hectograph carbon. Disposition The originals are sent by the originating departments and Filing to the Vice-President in Charge with the originals of Work Order Requisition and Work Order (Form BB-1) and are sent to the Budget Bureau by the Vice-Presidents' offices after they have been approved and signed. When they have served their purpose in the Budget Bureau, they are filed in work Order Folder (Form BB-15), a separate folder being proviaea for each work order number. The duplicates are sent by the originating departments direct to the Budget Bureau with the duplicates of Work Order Requisition and Work Order (Form BB-l). They are used by the Budget Bureau for working purposes until the receipt of the approved originals when the duplicates are destroyed. The triplicates are retained by the departments. Date Effective Revised 6/l/2^ 1/1/2^^- I I 3udget Bureau FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING 9^20 Form V^ORK ORDER FOLDER (BB-15) This is a pocket envelope, 9" x 13^" raanila stock. A card is printed in hand corner showing the title, work date work order issued. , made of heavy the upper left- order number, an; Origin Dispos ition ind Filing The envelopes are prepared by the Budget Bureau, These envelopes are used to hold all the papers relative to v^rork orlers. They are filed in legal size cabinets in the numerical sequence of the work orders. The files for the current an* preceding years are kept in the Budget Bureau. Previous files are transferred to record storage. Date Effective 1/1/24 Revised b/l/24 Budget Bureau 9430 i FORMS. RECORDS. AND REPORTS - SPECIFICATIONS, ORIGIN, DISPOSITION, i AND FILING WORK ORDER REGISTER (BB~9) Form The form is printed on white stock, 17" x 11", one side. The primary headings include the title and provision for the name of the department. The secondary headings cover work order requisition number, work order number, account number, estimated cost, date duplicate work orders received in Budget Bureau, date original work orders received from Vice- President, date work order issued and date work orde' completed. , Origin It is compiled by the Budget Bureau, by departments, for a control of progress of routines. Disposition The form is filed in an eivtension post binder kept and Filing in a safe cabinet when not in use record is retained. Only one year • s Date Effective l/l/2^ Revised G/I/2K Revised 2/1/26 Budget Bureau , 9^440 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING WORK ORDER REQUISITION AND 170 RK ORDER (BB-1) Form The requisition and work order are in perforated combination, printed on white stock, 5" ^ o"® side. The work order is printed in hectograph ink, the requisition in plain black ink. The same information is provided for on both the requisition ^ and work order except that the work order number is 'shown on the requisition, the requisition number on the work order, and provision is made for signatures on the reCiuisition but not on the work oraer. The form calls for the following information: requisition number, work order number, service date, 1,0.0. number, account number, budget schedule number, date of requisition, system, total estimated cost in current year, and in next year, and grand total estimate. Approval spaces are provided for the head of the sub- diispartment , the head of the department, the Vice- President in charge, and the Budget Director. Origin These forms are prepared in triplicate by departments requisitioning. Disposition The originals, together with the originals of T/ork and Filing Order Estimate (Form BB5) are sent by the originating departments to the Vice-President in charge. When approved and signed by the Vice-President, they are sent to the Budget Bureau where they are filed in Work Order Folder (Form BBI5) a-ccording to work order number. The duplicates together with the duplicates of Work Order Estimate (FormBB5) a-re sent by the departments direct to the Budget Burear where they are used for working purposes. Upon the receipt of the approved originci-ls, the duplicates are destroyed. The triplicates are retained by the departments. Date Effective l/l/Zk Revised b/l/Zk- I 1 I Bulge t Bureau 9^50 FORMS, RECORDS, AND REPORTS- SPECIFICATIONS, ORIGIN, DISPOSITION AND FILING WORK ORDER TRANSFER SHEET (S-37) Form The form is printed in hectograi-zh ink on white stock, 9" X 5", one side. The form is for reporting vvork orders issued and work orders closed, and is usable for either. It constitutes authority to make or discontinue charges against work order numbers. The headings include the title, date of issuing report, department to which adareased, signature of employe issuing above the name of the Budget Bureau, space to indicate whether report refers to work orders issued or completed, dates of issuing or closing v/ork orders, work order numbers, and account numbers. Origin ' The form is prepared by the Budget Bureau, and Sufficient hectograph copies are made to provide one each for the Stores Department, the Timekeeping Department, and such other departments as may require them. Disposition The originals are filed by the Budget Bureau in a i-ost and Filing binder used only for reference purposes. The binder when not in use in kept in a safe cabinet. Only one year's record is retained. Date Effective l/l/2^ Revised b/l/24-