Word: working papers Part of Speech: noun Etymology: Already in established use by 1909 for the sense concerning the regulated employment of minors. 1. A set of documents or a certificate serving as a permit that grants state permission for a minor (child or adolescent) to work, with restrictions on the amount and type of work. Labels: US, plural, plural-only Example: If the child is of a working age it may be taken for granted that his relatives are desirous of putting him to work at once, to add to the family income. The institution should be charged with the duty of procuring the working papers of every boy of working age discharged, as this is a parent's duty and the institution stands in loco parentis to its charges. If the child has not been in school the required number of days, or if he has not attained the standard of proficiency required by the department of education, and is consequently ineligible for a working certificate, it is a wrong to him, and to the community, and to the reputation of the institution to discharge him into the ordinary home, as we know it, until he is fully equipped for work. Example: Exemption n.—By special permit issued for particular cases by some specially authorized person, as a judge of juvenile court. This permit is distinct from the papers spoken of as working papers or employment certificates. […] Chapter VI: Working papers. Classes of working papers defined. / The presentation of the data and results on the working-paper requirements of the child-labor laws follows the same method which was used in presenting the information on educational requirements inasmuch as the essential results shown in regard to educational requirements are of the same character as those shown in regard to working papers. […] Working papers usually either tell the age of the child or give evidence of its schooling or both. Other items are sometimes included. Important among these is the statement by a physician of the child's physical fitness for labor. The working papers first adopted were simple in their content; now, however, the more advanced states demand rather full and detailed statements. They require a description of the physical features of each child, such as color of hair, color of eyes, complexion, height, etc. Furthermore, the statement regarding age must be based upon authoritative evidence such as baptismal records and the like. A statement of the child's birth place, place of residence, and the names of parents is also required. Most laws require adequate working papers prior to and during employment and provide that they be placed on an accessible file. 2. The notes and interim documents used during the work in process of an accountant, auditor, or other knowledge worker. Labels: plural, plural-only Example: Working Papers. / The subject of working papers is very important to the auditor. It is so important and moreover so extensive that more than one book has been devoted entirely to it. For the author's views on the subject, the reader is referred to "Accountants’ Working Papers" by Palmer and Bell. With that complete treatise available it is thought to be unnecessary to discuss the technique of working papers in this volume except as it appears to be called for in the consideration of detail subjects. Too much stress cannot, however, be laid upon the desirability of limiting working papers to essentials. Mere transcripts of accounts serve no useful purpose.