certain designated AEC contractors,
work,
for use solely on Government
is covered by a special Memorandum of Understanding
daved
September 15, 1953, between the Atomic Energy Commission and the
Department of the Navy (Bureau of Yards and Docks and Bureau of
Supplies and Accounts). This Memorandum of Understanding provides
for direct billing by the Navy to the designated contractors and
payment by the contractors to the Navy issuing activities.
How-
ever, by special agreement, procurement by SFO or Holmes & Narver,
Inc., from Naval sources at Pearl Harbor, T. H., is funded on a
working fund advance basis.
Billings to AEC from DOD agencies for advance of funds will normally be addressed to Atomic Energy Commission, Santa Fe Operations
Office, P. O. Box 5400, Albuquerque, New Mexico.
Billings by AEC
for advance of funds from DOD will normally be addressed to Head-
querters, Field Command, Armed Forces Special Weapons Project,
Sandia Base, P. 0. Box 5100, Albuquerque, New Mexico,
4,
Cost Accounting and Reporting -
Normal AEC cost accounting for full scale test activities, including operation and maintenance of the Proving Ground, and test construction, is on a fiscal year basis as an integral part of a continuing full scele test program for which accounting policies and
procedures are set forth in the AEC Accounting Manual and various
G. M. and S. F. Bulletins.
(1)
In addition to the regular AEC accounting, special test cost
accounting and reporting requirements are established by the
Joint Task Force Commander for each overseas test operation.
The Director, Finance Division, SFO, is responsible for inplementation and correlation of existing AEC and contractor
accounting procedures and systems and for such accounting li-
alison with other Federal Agencies and the Joint Task Force
as is necessary to meet the special test cost reporting re-
quirements established for each test operation. Instructions
for reporting costs for Joint Task Force SEVEN operation are
contained in a memorandum dated June 26, 1953, Ref. symbol FC-
49, signed by George P. Kraker, Deputy Manager, SFO.
(2)
The basic cost accounting and reporting requirements established by the Commander, Joint Task Force SEVEN for Castle
are that provisions be made by each military department, AEC
and each Task Group for reporting monthly the cumulative costs
of the operation by test program, project and sub-project witr
& segregation between operating costs and the costs of fixed
assets assigned to the operation.
5.
Plant and Equipment &.
Records of all AEC owned permanent plant at Eniwetok Proving Ground
will be maintained by the AEC construction and operating contractcr,
who also will maintain detail records of all AEC owned equipment in
his custody.
0-3
.
Tradeee
I
soedacbnnT Yom aguallomemmacy
INEOES Le
-