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final certificate issued, the total amount appearing in the Certificates Issued column of the owner's account will represent the total cost of the operation to the owner. The amounts shown in the certificate columns in the Contractor's and the Architect's accounts will indicate respectively the sum paid the contractor and the architect's fee.

Cost-Plus Work

The above procedure applies chiefly to contracts let for a lump sum. When the contract is given on a cost-plus basis,• additional records must be maintained to check the papers submitted by the contractor as proof of cost. This additional information is entered on separate sheets of the same form as those used for recording contracts and extras. The first entries on the additional set of sheets are the amounts of subcontracts let by the contractor. They are made in chronological order as contracts are sublet. Each entry indicates the date and the amount of the subcontract and a description of the work covered by it. The amounts of orders for additions to, or deductions from, contracts are also entered from time to time as they are given to subcontractors.

When statements are submitted by the contractor evidencing the cost of the work, entries are made on these sheets covering such items of cost as do not apply to subcontract work.

Memorandum ledger cards are kept. They are small account cards obtainable at any stationers. A separate card is used for the account with each subcontractor. Individual accounts are kept with each vendor and with each class of charge for work done by the contractor's organization, such as weekly payrolls, insurance, etc.

The total and reference number of each item appearing on the contractor's statement is posted to a Payment column on the subcontractor's, vendor's, payroll, or other card. The sum

of the Payment column on all cards should equal the total of all proved cost for work completed submitted by the contractor to the architect and forwarded by him to the owner.

The contracts and orders given to subcontractors are posted from the columnar sheets (Form 33, or the substitute fourcolumn ledger sheet) to a Contract and Extras column on the card for each subcontractor.

The total cost of the job to date, indicated by Form 33, should represent the sum of all contracts and orders given to subcontractors, plus the total payments by the contractor, except those he has made to subcontractors.

The architect authorizes all payments the owner makes to the contractor. His records should, therefore, be correct and complete at all times to permit of a careful checking of the contractor's requests for payments and his statements of actual cost. The records are also a guide to the owner's total liability arising out of outstanding contracts.

Office Control of Orders Issued

A copy of every order issued to a contractor for addition or omission of work is generally sent to the architect's accounting department.

Certificates for payments to contractor are based on the accounting department's record. Unless a control is established which automatically insures the department's receiving all orders, the danger is created of a deduction order not being entered in the certificate ledger. This might result in an ovenpayment to a contractor.

An internal check that will control this risk can be in one of two forms, either by only issuing orders on serially numbered forms or by the preparation of a schedule, in duplicate, listing all orders given to contractors. The orders should be entered on this schedule immediately upon being issued. Copies of the orders would be furnished the accounting department

with the schedule. These schedules can be used as mediums of postings to the certificate ledger. Test comparisons should be made from time to time of postings in ledger with orders on file.

Cost Records and Reports

A cost system for an architect's office is mainly a comparative analysis of expenses and income. The system enables the architect to determine periodically his expenditures and income on each contract or job.

Reports used to obtain this analysis and to tabulate the result include:

1. Weekly time report.

2. Cost ledger.

3. Detail cost summary.
4. Weekly cost summary.

Distribution of Salaries

Charges to contracts are based on the distribution of salaries indicated on the weekly time reports. A separate line is given to each contract. The nature of the service rendered is shown in a "Work No." column, by indicating the symbol assigned to each, such as "No. 3" for Preliminary Drawings, "No. 6" for Structural Drawings.

Salaries are sometimes divided into:

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and expenses into:

1. Traveling Expense

2. Superintendent's Expense
3. Entertaining Expense
4. Blue Prints

5. Printing Specifications.
6. Telephone and Telegraph
7. Postage and Expense
8. Sundry Expense

"Salaries" and "Expenses" are the two main divisions generally used. Salaries and expenses are charged to either Direct Expense or Indirect Expense on the voucher register. They are then posted in a loose-leaf cost ledger to the sheet for the contract on which the draftsmen spent their time. The amount of his salary is posted in the column representing the class of work performed, such as structural drawings, full-size details, etc. The loose-leaf sheets used are simply analysis sheets provided with sufficient columns for each subdivision to be used and spaces for description and reference numbers.

Detail Cost Summary

A summary report for each contract is prepared weekly. It is an abstract of the totals of the different columns for each contract. The report can consist of several parallel columns, each of which is then dated to indicate the date of the cost figures contained therein.

Weekly Cost Summary

The net result shown by the detail cost summaries of all contracts is sometimes summarized on a general weekly cost summary. This summary gives in condensed form the comparison of cost with income for all contracts in the architect's office. This income can be shown either on the basis of income collected, fees earned, or both.

General Note

Architects' general books are usually kept on a cash receipts and cash disbursements basis.

APPENDIX

FORMS OF CONTRACTS, AGREEMENTS, ETC.

Form A. Contract between Owner and Contractor-WellKnown Architects' Form

THIS AGREEMENT,

Made this.......day of......A. D., One Thousand Nine Hundred...... Between..

a corporation duly organized and existing under the laws of the State of ...and authorized to do business in the State of .party of the first part, and..

..of the City of....

the party of the second part, WITNESSETH:

.the State of..

THAT the said party of the first part does hereby covenant, promise and agree with the said party of the second part, for the consideration hereinafter named, to...

according to Drawings and Specifications and Addenda, prepared by [the architects] (hereinafter referred to as the Architects), signed by both parties hereto and made a part hereof: to furnish all materials and labor, scaffolding, implements, models, moulds and cartage therefor, and to protect the same from damage by the elements or otherwise until the completion of the work to remove all improper materials and work when directed by the Architects, and to substitute therefor such materials and work as in the Architects' opinion are required by the drawings and specifications to enter upon the performance of said. work as soon as directed by the Architects, and to steadily proceed with and hasten same to completion as rapidly as practicable; to deliver said work to the said party of the second part completely finished and free from all claims, liens or charges on or before the......day of.. .A. D. 19....and in case of failure to complete the work by that date, the actual amount of damages to the said party of the second part for each day's delay thereafter shall be determined by the architects, and shall be deducted from the balance due on account of said work or extras, or in case such balance is insufficient, the remainder shall, on demand by the Architects, be refunded by the said party of the first part to the said party of the second part. But it is expressly agreed that the amount in such case deducted or refunded shall not, in any event, be less than... .and

shall be taken to be liquidated damages and not a penalty or forfeiture.

THAT the said party of the second part, in consideration of the covenants and agreements herein contained, to be kept and performed by the said party of the first part, hereby agrees to pay to the said party of the first part, as the total contract price, the following sums, to wit:..

($...

.) Dollars, payments on account of which sum shall be

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