Job Specifications and Diagnostic Tests of Job Competency Designed for the Auditing Division of a Street Railway Company

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban division are audited in this division. At the end of each day each conductor turns in the cash and tickets collected by him during the day, and a book of stubs, each stub representing a receipt issued to a passenger for the fare which has been collected. The passenger interurban railway receipt auditor calculates the value of each receipt, and checks the conductor's returns in money and tickets against the total value of the torn stubs. The railway receipt auditor does not handle any money. This is counted by a money counter and a statement of the amount turned in by the conductor given to the auditor. The latter, however, does count the tickets and checks them against the stubs. In addition to the audit of interurban passenger receipts the daily receipts of the city lines are audited in this division. This involves a separation of cash from tickets, the counting of the cash and the weighing of the tickets, etc. All express business carried on by the interurban line is also handled by this division. Express rates must be calculated, cus-