The Application of Comparative Unit Costs to the Highway Engineering Business

Abstract

that no less than fifty-seven styles were being purchased by the institutions; the committee reduced the number to fourteen. The committee on dairy products agreed that butter testing from 88 to 90 should prove satisfactory for institutional use and that it was not economical to purchase butter testing higher than 90, since it must be purchased ordinarily at a premium. The developments in other committees were equally interesting, and show how stewards can be stimulated to study to improve their work. It is proposed to exercise budgetary control over construction work in the institutions in the same general way. The state must have a building policy and a building program looking ahead two, four, and ten or more years. A local board cannot be permitted to disregard this policy and program. It is enough that the central office should have the right to approve all plans and contracts. With such authority granted, it becomes highly expedient that the local management should keep the Department fully informed of proposed developments. The local board is usually in need of the technical advice which the central office can furnish. The Department of Welfare is finding that its institutions are looking to it for this service. It is also observing that its boards of trustees, possessing men experienced in manufacturing and commerce, are able and enthusiastically willing to give intelligent, serious consideration to the problems of construction. It is hardly conceivable that a central board or commission could render such an intimate service to each of its numerous institutions. The transition in Pennsylvania from the methods of supervision employed by an unpaid board to the more aggressive leadership of a Department of Welfare has been under way now for about two and a half years. The budget system has been in effect for nine months. Readjustments have not as yet been completed. The Department, however, is satisfied that the plan of budgetary control herein discussed will prove to be highly satisfactory to all concerned. The line of demarcation is being carefully drawn between the administrative functions of the local officers in the institutions and the