contract. The system of accounting and internal auditing pro- cedure set up and maintained shall be satasractory to the Com- mission. Such books, records, and supporting data are the pro- perty of the Commission and shall be delivered to the Commission upon the completion or termination of the contract. (Art. VIII) The A-E-C-M shall make such fiscal reports to the Commission, and in the form prescribed, as may be required from time to time. (Art. VIII) In order to observe the fiscal requirements and responsibilities set forth in these provisions of the A-E-C-M Contract, and in order to render appropriate fiscal services to the Commission, to the Contractor, to vendors, and to a large force of workers, both overseas and on-continent, the Fiscal Division was required to solve many problems peculiar to this Project. For example, owing to the time and distance factors between two widely separated operating locations, it became necessary to establish and co- ordinate the functions and services of two fiscal divisions. The Jobsite Fiscal Office was set up to originate, administer, and process the basic financial documents and records for timekeeping, payroll, costs, inventories, requisitions, revolving fund accounts, and cashiering. These basic documents and reports were then either communicated or forwarded to the On-Continent Fiscal Office audit, permanent recording in the Books of Account and Record, processing for payment, and reimbursement from the Contract Advance Fund Account. To make possible prompt weekly payment of wages and salaries for a large overseas payroll, the regular work schedule was teletyped each week to the On-Continent Fiscal Office for payroll preparation in accordance with the Employment Agreements, and for mailing of pay checks to the families or allottees of the overseas employees. This teletype report was followed by an airmail report and time record of overtime worked each week, to be similarly processed for payment to the allottees, on a current schedule. In the interests of maintaining goed will and morale, these and other related fiscal policies, such as the provision of advance funds for subsistence while in travel status and the provision of cash token payments at the Jobsite for personal requirements, were established on a current ready-to-serve basis to employees at, or en route to and from, the Jobsite. Problems or requirements in the format of statements, reports, analyses, procedures, methods, adjustments or recommendations, etc., have, at all times, been consistently resolved between the Commission and the A-E-C-M fiscal representatives, always on a high plane of coerdination and constructive cooperation. During the initial stage of the work under the Letter-of-Intent contract and before the execution of the Definitive Contract, a problem of financing the Project arose. Owing to the delay in processing the necessary documents for the authorization of Contract funds, the progress 11-3