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• _13- outlined earlier) the budget figuras for each of these areas will be broken down by the Unit Ludgct Control Officer(assisted by the department chairmen) and the departmental budget fif ure will be announced. b. Aeration of the Budget The regular requisitioning procedure will be used, with the exception that small school supply, postage and mimeograph items will need only the budget chairman's signature and not the Unit Budget Control Officer's unless the particular budget item for the department is spent. The Unit Budget Control Officer has the authority to permit over-expenditure of a particular department's sub-budget item so long as he hold with-in the total of the amount budgeted for that item for all his department. He cannot draw upon one item in the group making up the department budget to make an overdraft on other item except with the approval of the President. e. Budget recording Department chairmen, especially those with large bud-gets, should keep a budget account and file of their requisitions. The Unit Budget Control Officer will be responsible for keeping a ledger indicating the items charged against the department's budget and the balance re-maining. He will receive an itemized statement of the charges on the first of each month from the Comptroller's office, from the Mimeograph secretary, from the bookstore, and from the postage secretary so that he can enter the items in the ledger. Department budget chairmen can thus check their budgets against this ledger monthly to determine further control measures necessary. O. The Purchasing Agent, the Cafeteria Manager, the Bookstore Manager and, at times, the Farm Manager, may need to buy in larger quantities than may be needed at any given moment, and may need, therefore, to keep goods and materials in stock. In keeping account of such stock an Inventory Form (AUC Form B-13) of such nature as to allow for a "running inven-tory" will be used