AND The On-Continent Internal Andit Section was organized in the early days of the Project, under the direct supervision ef the Chief Auditor, who reperted to the On-Continent Controller. This section performed all internal audits normal to any extensive business and financial transactions, and in addition performed special audits and exercised controls designed to protect the government from financial loss resulting from unjustifiable and unauthenticated charges by vendors. These controls included auditing of records of subcontractors performing technical services on a cost-plus Dasis. The Internal Andit Section was given responsibility for determination that all expenditures under the Contract conformed to the reimbursement and documentary audit requirements of the AKC and the General Accounting Office. This responsibility required the auditors to have intimate know- ledge of applicable decisions (both current and past) of the Comptroller General of the United States. It is noteworthy that as of Jume 30, 1951, out of total expenditures of $35,557, 395.46, no non-reimbursibles had been sustained. 11-39