This index provides a list of those items purchased in a hospital, and arranges them under main headings and sub-headings so that expenditure may be accounted for correctly in the uniform system of accounts. For example lamp oil comes under the main heading `domestic' and the sub-heading `fuel and lighting'.
The memorandum discusses methods by which individual hospitals may prepare records of quantities of items consumed (for example gas, soap, food), and may use them for the purpose of securing the co-operation of the various departments of the hospitals in strengthening the control of expenditure.
The General Council of the King's Fund passed a resolution in 1926, making provision for the distribution of funds to hospitals in support of their contributory pension schemes.
The management committee of the King's Fund produced these notes in consultation with the Chief Officer of the London Fire Brigade to be of service to Hospital Committees when considering the question of fire precautions.