Sec. 567.1. Supervision and engineering

The supervision and engineering includible in the operating expense accounts shall consist of the pay and expenses of superintendents, engineers, clerks, other employees and consultants engaged in supervising and directing the operation and maintenance of each utility function. Wherever allocations are necessary in order to arrive at the amount to be included in any account the method and basis of allocation shall be reflected by underlying records.

ITEMS

Labor:

(1) Special tests to determine efficiency of equipment operation.

(2) Preparing or reviewing budgets, estimates, and drawings relating to operation or maintenances for departmental approval.

(3) Preparing instructions for operations and maintenance activities.

(4) Reviewing and analyzing operating results.

(5) Establishing organizational setup of departments and executing changes therein.

(6) Formulating and reviewing routines of departments and executing changes therein.

(7) General training and instruction of employees by supervisors whose pay is chargeable hereto. Specific instruction and training in a particular type of work in chargeable to the appropriate functional account.

(8) Secretarial work for supervisory personnel, but not general clerical and stenographic work chargeable to other accounts.

Expenses:

(9) Consultants' fees and expenses.

(10) Meals, traveling and incidental expenses.