The History and Operation of Cedarville College

24 one trustee. Each department of the college is asked to submit what it believes to be the needs for the operation of the department during the coming year. This is taken into consideration when the committee meets to discuss the financial problems of the college. After due con– sideration, the committee prepares the proposed budget and presents it to the Board for approval or disapproval. A copy of the current operating budget of Cedarville College may be found under Appendix F. The treasurer of the college makes quarterly checks on the budget to assure that it is operating within its limits. No one is given permis– sion to request materials or plan travel that is not kept within the budget of the college. 3. Purchasing. Any person in any department of the college needing materials for work which must be done in his department, is required to fill out a purchase requisition. This requisition must be signed by some person in the Administration. It is then presented to the general office and a purchase order is filled out and sent to the companies where the materials are to be purchased. The purchase requisition and the order are put with the invoice and vouchered and then entered in the voucher register. All vouchers are paid by check. Samples of these forms are found in Appendix G. 4. Accounting. The earnings of each employee are kept on the employee's earnings record card which is a duplicate of the payroll sheet. The voucher register, check register and payroll journal are summarized at the end of each month. Charges to Accounts Receiv– able (students and miscellaneous) are made to the Students' Invoice