HOLMES & NARVER, INC.
ENGINEERS
March 21, 1951

SUBJECT:

TIME -- PAYROLL EXPENSE DISTRIBUTION

This bulletin is issued to all department heads for their administrative guidance in the preparation of employees' time cards,

overtime approval requests, requisitions, travel requests, etc.,
for the proper segregation and distribution to the proper accounts
and recording of costs for the different types of contracts.

The contract and job cost records are divided into three main

categories, as follows:

(1)

CPFF contracts, including Contracts -507,

-759, and -1107.

These contracts are for the Atomic Energy Commiasion, and

all work or operations performed, both direct and indirect,

are directly chargeable to the respective CPFF contract
operations. The only exceptions to this contract policy
are the prorations of administrative, utilities, rents, etc.
overhead, which is handled by the office of the Chief Fiscal

Officer.

Therefore, in every instance separate time cards, overtime
requests, requisitions, etc., must be issued and processed
as separate documents.

(2)

All other Holmes & Narver Home Office private and/or
government Navy contracts, such as Inyokern and Kwajalein,
carry charges for direct production operations only.

This

includes direct labor for engineering design, specifications, blueprints and transportation costs. All direct time
on such H & N private or lump sum jobs will be recorded on
a single time card for cost distribution purposes. However, travel requests and requisitions for blueprints,
specification work, etc. are issued separately as a direct

charge to the respective job.

All other items of overhead for direct or indirect services
or supplies are chargeable to the general administrative

overhead account--Series 70.
Such indirect overhead charges
in total are distributed to the various jobs on a direct cost

ratio basis by this office.

For example, all time worked by

employees of the personnel, procurement, security, operations,

fiscal, administrative, and office service departments is
chargeable to Account Series 70 instead of directly to the
job concerned.

11-61

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