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copy with the money values omitted, their interest in the agreement being limited to knowing from whom the material is purchased and seeing that the material is promptly delivered at the job.

These agreements are drawn chiefly to purchase such material as common brick, face brick, sand, cement, gravel, crushed stone, flooring, piping, radiators, and other classes of material of which large quantities are used.

DELIVERIES OF BULK MATERIAL. The agreement stipulates the date when first delivery shall be made. Subsequent deliveries are made from time to time, upon request of the superintendent of the job. He orders the material as the work requires it.

CHECKING DELIVERIES.

When material is delivered at the work, the truck driver usually has a delivery ticket, in duplicate, from his employer. He has one copy signed by the material checker and gives the duplicate to the material checker for his job records. Contractors also use their own load tickets for convenience when large numbers of truckload deliveries are made each day. This load ticket is printed in sets of two, the original having a carbon back. A ticket is given to each driver as he delivers a truck-load of bulk material, such as sand, cement, brick, etc. It is a small ticket about 21⁄2 x 5 inches with spaces provided for a serial number, date, and point of delivery, truck number, time, and class of material and quantity received.

REPORTS OF DELIVERIES. At the end of each day a report covering the total quantities of each of these classes of material delivered during that day is prepared and forwarded to the accounting department (Form 12). The material dealer's delivery tickets given to the material checker by the truck driver accompany the report. When load tickets are being

issued, a notation is made on the reports giving the serial numbers of those issued daily.

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ATTACH VENDOR'S DELIVERY TICKET AND MATERIAL CHECKERS' TALLY SHEET TO THIS REPORT
THIS COPY OF REPORT MUST BE APPROVED BY SUPERINTENDENT.

Form 12. Report of Material Received

This report is prepared daily for bulk material, such as brick, sand, cement, etc., but individually for each delivery of supplies purchased under a purchase order. The reports are numbered serially before distribution of books to material checker. One copy is sent to the accounting department and one retained by the checker. On a cost plus job, a third copy is prepared and given to the owner's representative for his files. (See also paragraph 1, page 50.)

Purchase of Miscellaneous Material and Supplies

In addition to the material which is bought under purchase agreements, many incidental supplies are required at the job. These are purchased when needed. The material clerk on the job sends the purchasing agent a telephone or a written order requesting the supplies and the date when wanted. An

order sheet mailed daily confirms the order and is often a requisition in effect.

The order sheet is printed in duplicate and provides columns for:

1. The quantity ordered.

2. A description of the material.

3. Feature of work on which material is to be used.

4. By whom it was requisitioned (foreman's name).

5. The purchase order number.

6. Date material was received at the job.

7. The number of the report on which delivery was reported

to the office.

One copy is sent to the purchasing agent and the other retained by the material clerk.

When the purchasing agent is requested by a job to buy the supplies, he negotiates with dealers in the class of materials wanted in an endeavor to secure best prices and quickest deliveries.

Purchase Orders and Purchase Records

Purchase orders are issued for all purchases. A classified record should be kept by the purchasing agent, tabulating the purchases made by him in such form as will enable him to readily determine the range of prices and the most recent price paid for each article.

CASH AND QUANTITY DISCOUNTS. Care must be exercised in negotiating for these miscellaneous supplies to secure all possible cash and quantity discounts. A quantity discount is one where an extra percentage is allowed off established list prices or a reduction made in unit purchase price, when the total quantity purchased equals or exceeds a quantity stated in the contract.

Checking and Reporting Miscellaneous Material

Delivery of most of the miscellaneous material is accompanied by delivery tickets prepared by the vendor. One copy is usually signed and returned to the driver and the other retained by the clerk who checks the material.

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These shipping lists are serially numbered and bound in books in sets of four. They are used chiefly for interjob transfers. The original and quadruplicate are sent to the receiver of the shipment, the duplicate remains in the book, and the triplicate is forwarded to the contractor's main office. The receiver checks the material delivered and notes its receipt by him on the original copy, which he then forwards to the contractor's main office. He keeps the quadruplicate on file as a reference. When the shipping list is used for the return of containers or material, one copy is given to the driver and two mailed to the contractor's office. One of these becomes part of the office files and the other is mailed to the vendor, attached to the invoice charging him for the container or material returned.

The material clerk prepares a report of material received (Form 12), notes the serial number of this report on his copy of the purchase order and on his order sheet, and files the filled order. He forwards the report of material received, with vendor's delivery ticket attached, to the accounting department. The accounting in connection with material appears in Chapter VIII.

A very simple form is sometimes used for reporting in one report all deliveries made each day. Sufficient columns are provided in this form to notify the office of the quantity and kind of material delivered, the vendors' names, and the purchase order numbers, if any. The vendors' delivery tickets sent with the material are attached to the report. The accounting department indicates on these reports the dates and amounts of invoices which are passed for payment.

Containers and Material Returned

A number of purchases are for material and supplies delivered to the job in containers. The vendor charges for them on delivery and allows a credit upon their return in good condition. When a container or any material is shipped from the job, a shipping list (Form 13) is prepared and the signature of the truck driver receiving the container or material obtained, his signature being the name of his employer, by himself as the employer's agent.

The material clerk then issues a charge against the vendor (Form 20, page 137), attaches the signed copy of the shipping list to it and forwards both to the contractor's office. This charge shows only the quantity and kind of containers or materials returned. The office prices the material or container.

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