This account represents an amount of money for current expenses, placed in the hands of the superintendent of one of the subdivisions, the account on the general ledger remaining unchanged from month to month. Such an account is best kept in a manner similar to that used for petty cash (Section 14), except that in this case there are likely to be sundry receipts from other sources, such as the sale of wood or old lumber, etc. The most convenient form of record is the superintendent's cash book, described in Section 15.