75 SYSTEM FOR RECORDING FINANCIAL INFORMATION. The latter form, in the system set up for the recording of financial information, is a general expenditures register. It covers all expenditures for purposes of rehabilitation and shows a distribution for those not covered by the Federal act, as well as for those covered by the act. 76 77 This form is so arranged that the totals of the various columns will furnish at the end of the fiscal year the data for Section III of the annual financial report to the Federal Board. Instead of making two entries on the same form, one for Federal expenditures and one for State expenditures, as indicated on the sample form, one form may be used for Federal expenditures only and one for State expenditures only. So few of these forms will be used in the course of a year that having them printed is hardly necessary. It will be an easy matter to rule a sufficient number by hand. 78 The smaller form, an individual case expenditure register, is designed to carry expenditures for the individual case. It is suggested that the smaller forms be kept alphabetically arranged in a loose-leaf cover. When the first expenditure is made on the case there is entered on this form the name of the disabled person and his address. As payments are made they are entered in the appropriate columns. When the last expenditure is made on the case each of the columns is footed and the total carried to the appropriate column on the general register. Folio columns appear on both registers so that a record of posting may be made. After the postings have been made the individual cost sheet should be filed with other papers of the case in its folder. 79 However, it will occur frequently that a case will not be completed in the same fiscal year in which it was begun. As the annual report covers a fiscal year it will be necessary, therefore, at the close of the year, for all current cases, to foot the columns on the individual register and post the totals to the general register. Those totals will represent expenditures on behalf of the case during the fiscal year for which report is being made. The register should be ruled similarly to the closing of an account. Expenditures made during the succeeding fiscal year can be made on the same register, and when the case is closed the totals of these expenditures are forwarded to the general register. The register is then filed in the case folder. In order to compute the cost of rehabilitation for the individual in such a case, all that is necessary is the addition of the two or more totals covering expenditures made during the whole or part of the several fiscal years in which the case was handled. 80 PART V. ANNUAL STATISTICAL REPORT. In this part of the handbook is contained full explanation covering the making of the annual statistical report on vocational rehabilitation. The report (Form 79) follows: This form in some respects is nothing more than a recapitulation of the information appearing on Form 82, "Closure of registered cases," and Form 83, "Registration of cases. The use of these forms is fully explained on pages 12 to 21 of this handbook. Form 79 (Duplicate of this report to be on file in the office of State Board for Vocational Education) State of..... VOCATIONAL REHABILITATION Annual Statistical Report of the State Board for Vocational Education to the Federal Board for Vocational Education for the year ending June 30, 192 81 . (The law requires this report to be filed on or before September 1) SECTION I.-Classification of Personnel of State Rehabilitation Staff and Clerical OFFICIAL TITLE. SALARY RATE TIME GIVEN TO REMARKS. 1 Statistical information only is desired in this section. No names should appear. In the first column list by title each employee individually. In the second column state the salary rate per annum for each employee designated in the first column, whether rendering full or part-time service. A part-time worker gives all of his time a part of the year, or part of his time all of the year. Full-time workers entering of leaving the service within the fiscal year should be listed in column 3 as "Full time." The last couma may be used for pertinent remarks. 82 1. SECTION II.-Closures for the year ended June 30, 192 (Form 82, "Closure of Registered Cases," supplies data for this section) CLOSURE OF REGISTERED CASES. Total closures (total of 2 and 3-same as total of NUMBER OF CASES. 83 SECTION III.-Special services for the year ended June 30, 192 |