EXHIBIT II - G

                                                   WORKSHEET FOR PREPARATION OF
                                                       STATEMENT OF OPERATIONS
                                             Facility_____________Month of____________

                                                          Year-to-Date        Current        Year-to-Date    Current Month
                                                          Appropriation        Month          Statement        Statement
                                                             Ledger           Accruals      of Operations   of Operations
                                                               (1)              (2)              (3)               (4)   
HOUSEHOLD
  Administration
  Housekeeping
  Linen Service
  (Balance of format per Statement of
    Operations)

Column (1) is the year-to-date total cost by functional account taken from 
  the appropriations ledger.

Column (2) covers the accruals for raw food, utilities, non-productive paid 
  time, and other accruals discussed in Section V-C.

Column (3) = column (1) plus column (2).

Column (4) = column (3) for the current month minus column (3) (of the prior 
  month. In the month  of  July, column (3) and (4) are the same.

This worksheet can be extended to allocate the current month costs, column 
  (4), to activities using the allocation procedures described later in 
  Section V-E.