CHAPTER Ill, SECTIONS 2 and 3 impact upon the financial interests of AEC, including appropriations, funds, obligations, costs, property and other assets. Through examination of these practices and procedures as set forth in the AEC Manual, the essential requirements were provided for audit deter- Health and Safety Travel Monthly Inventories POL Products Critical Materials Receiving and Inspection Warehousing Surplus and Excess Property Cyclic Inventories - Stock Control mination as to whether Government funds were properly used, accounted for. adequately safeguarded, and Jobsite and Home Office audit programs are performed as follows: Home Office Administrative and Service Functions Budget Forecasting Budget Execution Contracting and Procurement Receiving and Inspection Jobsite Financial Functions Control of Cash Control of Income Cost Distribution Construction Work in Progress Traffic Management of Capital Assets Inventory Control Aggregate, Batch Production and Use Equipment Usage - Field Check Surplus and Excess Property Motor Pool Personnel Administration and Payroll Travel Administrative Services Insurance Facilities Inventories Jobsite Administration and Service Functions Administrative Services Home Office Financial Functions Security and Plant Protection Motor Pool Management of Capital Assets (P&E) Personnel Field Check Recreation Control of Cash Control of Income Cost Distribution Financial Accounting and Reporting SECTION 3 ESTIMATING In addition to the Home Office Estimating organization, a supplemental estimating group was established at the Pacific Proving Ground to assemble cost estimates on basic field designs. The Home Office group comprised an average of three civil and/or architectural engineers, three structural and/or civil engineers, two electrical engineers, two mechanical engineers, one statistician and three clerks, all of whom functioned under the supervision of the Chief Estimator and/or the Assistant Chief Estimator. The field estimating group incorporated within the Field Engineering Division included an average of three cost estimators, one senior accountant, and one clerk. The estimates that were prepared are shown below in their sequence of preparation: 1, PRELIMINARY ESTIMATES. These were prepared on directives of the Deputy Director, Test Division, and reflected the total cost of anticipated engineering and construction. From these estimates there were prepared an over-all operational plan, and an- Page 3-10 ticipated expenditures, commitments, and manpower requirements by months and fiscal year for inclusion in a preliminary budget estimate. ORIGINAL ESTIMATES.After adoption of a general plan predicated upon preliminary estimates, engineering design was authorized. Original cost estimates, based on preliminary drawings, were then submitted to the Deputy; Director, Test Division. CURRENT ESTIMATES. After approving the preliminary drawings an‘ the original cost estimate, a curren cost estimate was prepared to includ. the cost of all changes that deviated from the preliminary design. This est’ mated cost, when approved, became tl official cost used to determine the Co.. tractor’s fee for approved construction. REVISED CURRENT ESTIMATE. When authorized changes in desi_ 1 occurred after the release of the current estimate, a revised current estimate was