} HOW TO MAKE OUT THE MAINTENANCE AND IRREGULAR PAYROLL
REPORT FORMS FOR THE ANNUAL BUDGET CONFERENCES |

Maintenance Fund Report

Under "Resources" list all departmental maintenance income, whether it
is derived from budget allotments, student laboratory fees, commercial receipts, —
departmental transfer checks, or other sources. Some items for 1941-'li2 and for
1942-'3 will be estimates, as in the case of laboratory fees. The column for
1942-'43 should be filled out completely. Please be sure that the estimated re-
sources for 1942-'3 are equal to the proposed expenditures. :

Under "Expenditures", show actual expenditures for last year, estimates
for the current year, and recommendations for next year, following the classifi-
cation used in your departmental records. The classification given on the report
form is merely suggestive, and you may want to add to the list. Large departments
may find it desirable to give a more detailed breakdown. The figures to be in-
serted on the "Payroll" line will be carried forward from item 3b of the Irregular
Payroll Report.

Irresular Payroll Report

Under "Budget Allowance", list only the salary items alloted to your de-
partment for use on the irregular payroll. Do not list fee income or maintenance
funds used for payroll purposes. For 1941-'42 be sure to give the items you are
requesting; they should total not less than the figure you will report on line 3a,
near the bottom of the page.

Under "Expenditures", classify for each year all irregular payrolls, re-

gardless of what fund or allowance they are paid from. Include irregular payrolls
charged against the salary budget allowances, fee income, maintenance funds, or
other income. .

Under "How Paid", show (a) how much of each year's expenditure is paid
from the budget allowances listed at the top of the sheet, and (b) how much is
paid from the departmental maintenance account (which includes income from fees
and other sources as well as the regular maintenance allotment). Carry item "b"
forward to the line marked "2. Payroll" on the Maintenance Fund Report.

It is planned that the budget conferences will start early in March. A
complete schedule of the conferences will reach you later.

The necessary forms for your departmental reports are attached. Three .
copies are sent for each fund, one for use 2s a work sheet and two for presenta~
tion at the budget conference. Additional copies of both forms may be secured
from the Chancellor's Office or will be sent on request.

If you have any questions about preparation of any phase of the reports,
please feel free to call me.

RAYMOND NICHOLS,

Secretary of the Budget Committee