| CHAPTER Ill, SECTIONS 2 and 3 ACCOUNTS PAYABLE. Personnel in this Section processed and were responsible for paying all accounts payable and travel expense items, with the exception of employees’ travel expenses for journeying to Jobsite under Employment Agreements. The policies and procedures vendors’ invoices were processed in the same manner as detailed under “Accounts Payable. gained under prior operations, and complied with the requirements of the Commission’s General Accounting Office in the post-audit of expenditure of Government Funds. from the in-transit accounts by appropriately followed were predicated upon the experience Inasmuch as most purchases were shipped by the vendor to Oakland, California, for trans- shipment or repackaging and transshipment, it was mandatory that receiving reports from the packer be received promptly to insure recovery of cash discounts. When materials arrived in Oakland, receiving reports were immediately prepared by the packer and transmitted to the Accounts Payable Section for processing and payment of vendors’ invoices. From 1 January 1953 through 2 May 1954, this Section pro- cessed and paid vendor invoices totaling ap- proximately $14,782,000 (after deductions of discounts in excess of $65,900). The procedures and methods used in pro- cessing per diem and travel expense payments were in accordance with established Company policy and complied with the provisions and requirements of Appendix “B” of the Contract. From the effective date of Operation CASTLE (1 January 1953) through 2 May 1954, a total of 3257 Travel Orders were processed covering single and multiple movement of personnel. Travel expenses in the approximate amount of $390,000 were processed and paid through both the Home and Jobsite offices. A total of 18,407 checks were processed during the period for payment of travel expenses and vendors’ invoices. PROPERTY. Functions of Property and Materials Section were carefully synchronized with receiving and warehousing operations. Changes in Jobsite or Home Office receiving and ware- housing procedures were drafted in concurrence with property and material accounting pro- cedures in order that adequate accounting con- trols could be maintained at all times, and For items in transit to overseas locations, accounting control was maintained through the “Inventory in Transit’? Accounts, and upon receipt at Eniwetok, these items were cleared charging them to either the proper warehouse inventory account, or to the work order number applicable to the particular feature of work. While recording equipment to the in-transit account, equipment record cards were prepared and filed in a suspense file. On receipt of the Jobsite monthly report listing additions to and retirements from the account, the equipment cards at the Home Office were reconciled accordingly. Periodically, complete inventory equipmentlistings originated at the project site were reconciled with Home Office equipment records. Copies of the monthly listings to and retirements from equipment inventories, the periodic complete listing of equipment perpetual inventory, and the periodic physical inventories were required by the Commission. Copies of all invoices were furnished the overseas Property and Materials Accounting Section for their use in pricing and clearing from the “Inventory in Transit” Accounts all items received and transferred to work in progress or warehouse inventories. Receipt of materials at Eniwetok Atoll was consistently good. Practically all adjustments of claims against vendors and on-continentcar- riers, resulting from over and under shipments or damage in transit, were accomplished in a satisfactory manner. Materials and equipment expended at the PPG by loss, destruction, or normal wear and tear, were cleared from accountability records by meansof survey reports which contained full information as to the circumstances under which the items were expended. These reports support- ed inventory adjustments and entries on retirement work orders as appropriate. Other reports covered specific items such as motor vehicles, machine tools, and excess and personnel property. 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 estimate on basic field designs. The Home Office group comprised an average of three civil and/or architectural engineers, three structural engineers, two electrical engiPage 3-8 neers, two mechanical engineers, two statisticians and four clerks, all of whom functioned under the supervision of the Chief Estimator and the Assistant Chief Estimator. The field estimating group was comprised of personnel in the Jobsite Engineering Department, and included two experienced cost estimators, one