To secure proper records of expenditures, therefore, a system of cost keeping must be used which requires little attention from the engineers and superintendents in charge of the various jobs, and at the same time gives sufficient information to those keeping the records in the main office to enable them to segregate all expenditures so that detailed information as regards total expenditures, monthly expenditures, expenditures from different funds, expenditures for different purposes, unit costs, etc., are readily available at any time, and in such form that all jobs may be combined to give total expenditures of various kinds, so that the Department is always Informed as to the financial status of each job and of all jobs. The system of cost keeping now in use by the Department has been evolved from a number of other systems in use on work of a similar nature, and is a system specially devised to meet the requirements of the Department. For every cent expended by the Highway Department or under its supervision, there appears in the cost records, entries which give at a glance the name of the County in which the expenditure is incurred, the name of the particular job, whether it is an engineering cost or a construction cost, the particular part of the work involved, the fund from which it is paid, and a reference to the original invoice or statement upon which the payment is made. These records are so arranged and so summarized each month that almost any desired combination of costs is available, such as the totals for each county, for each job, for each fund, for engineering, for construction, for surveys, for administration, for construction engineering, etc. The expenditure tabulations given in various parts of this report, and especially those in the part devoted to the Financial Report, give a good idea of the results being obtained with the system in use although they do not give the detail which is readily available in the records themselves. EMPLOYES IN THE UNITED STATES ARMY SERVICE The State Highway Department is very proud of its representation in the Army Service and in recognition of the patriotism of those employes who have gone to the Front, the Department has maintained a Service Flag upon which there are now sixty stars. The men represented by these stars are listed on the following Roll of Honor: HONOR ROLL Name and Company Former Position with Department