CHAPTER Ill, imum, H&N Management was notified by the Controller; if additional amounts appeared justified, the Commission was notified. (Due to the nature of contractual operations, requirements frequently changed as work progressed, and these changes had to be recognized and reflected in the budget.) The budget was resubmitted semi-annually in a formalized ‘“‘Mid-Year Review,” and at that time a thorough inspection was madeof the forecast requirements, and necessary adjustments were accomplished. The Budget Section also coordinated the preparation and submission of reports covering such relevant items as manpower requirements, SECTION 2 (Department of Defense) construction, depending upon the amount of DOD participation in the over-all program costs. These reports were revised and submitted in accordance with current revisions to AEC and JTF Directives. Additional periodic reports supplied to the Commission covered such pertinent items as the status of obligated funds, and financial statements and supporting schedules. PAYROLLS AND TIMEKEEPING. Weekly payrolls were prepared by this Section in accordance with established wage classifications and rates as outlined in the Contract. (Overseas messing, communications, housing, automobile assignment, camp operations, etc. employees worked under the terms of Employ- GENERAL COST AND ACCOUNTING. This Payroll activities were divided into two separate functions - Home Office and Jobsite. The Home Office payroll was prepared immediately and paychecks were distributed on the second day following the close of the pay period. In processing the overseas payroll, the policy of completing the payroll and issuing the paychecks within five days after close of the weekly pay period was continued from Operation IVY. In order to accomplish this prompt payment, Section maintained the complete accounting re- cords required by the Commission and H&N Management. For cost distribution of contrac- tual expenditures, cost accounting procedures were established for the preparation and provision of AEC cost budget reports, JTF costs reports, and Management cost reports. On 1 March 1953, Controller’s Bulletin No. 12-1 (Chart of Accounts), superseding a pre- vious bulletin (No. 25), was issued wherein all changes and amendments applicable to the then current scope of work were noted, except a work order framework at the project site which was covered by separate releases. Scientific Structures Program - Job I (Contract Item 27) Work in Progress Subsidiary Accounts included a detailed account for each Scientific Structure together with the appropriate Joint Task Force SEVEN Cost Code. Construction services were rendered to the various Governmental Agencies and/or Task Groups, which included three JTF SEVEN Task Groups and six Task Units together with 19 Scientific Programs and 53 Scientific Projects applicable thereto. Under this scope of work, 269 structures were constructed. Support Services - Job IV Subsidiary Accounts included a detailed account for support services rendered to the various Using Agencies and Task Groups, which included five JTF SEVEN Task Groups and 12 Task Units, together with 20 Scientific Programs and 65 Scientific Projects applicable thereto. There were approximately 2700 approved work orders authorizing specialized services to be accomplished by Contractor personnel. The monthly JTF Cost Report was com- ment Agreements.) the wage for the regularly scheduled work week was paid currently. The time lag between the close of a pay period at Eniwetok or Bikini, and receipt of time cards in the Home Office, was approximately ten days. When received, time card hours were compared with hours previously paid and adjustments for the irregular hours worked were effected on the current paycheck. In addition to the normal payroll records and deductions, special deductions were made for the return travel fund*, subsistence, token payments, etc. The net payroll earnings were forwarded by check to the designated allottee. Paycheck stubs, reflecting regular and overtime hours credited, specific deductions and amounts, and the net amount of the payroll check, were transmitted overseas for distribution to employees. As of November 1953 the payroll operation, served a peak of 356 on-continent and 2364 overseas employees. The total number of paychecks processed for the period 1 January 1953 through 2 May 1954 was 138,339; their cash value amounted to approximately $20,761,427. *Return Travel Fund deductions were made in the amount of $385.00 for Stateside hires and piled for cumulative cost distribution. This report segregated all costs incurred and classified $200.00 for Territory of Hawaii hires. This fea- Energy Commission or Department of Defense scope of work. In some instances, certain Scien- fund for an employee who did not complete his by the AEC Chart of Accounts as either Atomic tific Structure charges were reported under both the AEC construction classification and as DOD ture was included in the employee’s overseas contract to insure a sufficient return travel contract. This withheld money, however, was returned to the employee upon the successful completion of his contract. Page 3-7