CHAPTER 11.2 FISCAL ORGANIZATION Under date of April 6, 1949, the Chief Fiscal Officer of H & NW ad- dressed a communication to the Chief Project Auditor for the AEC, outlining in considerable detail the basic fiscal organizational planning, both on-continent and overseas. Attached was a projected organization chart reflecting the anticipated numerical requirements by classification at both locations. (See Chart, Figure 11.2-1.) This chart reflected a total of 45 fiscal employees, excluding the Chief Fiscal Officer. Full use was made of the only guide available in projecting fiscal personnel requirements--specifically, the then-known and contemplated scope of work and estimated total personnel requirements, material requirements, and related service requirements. In October 1949, the Chief Fiscal Officer required that a survey be made of the fiscal organization and work load for the Contract. This survey was performed on an independent basis by an auditor attached to the Corporate Office of the Chief Fiscal Officer and not connected with project fiscal organization. By this time two island locations had been added to the original scope of work as reflected by Contract Appendix "D". ie Project fiscal personnel strength at the time of the survey totaled 5. In January 1951, the Project fiscal organization reached its peak strength - a total of 89 employees. (See Figures 11.2-2 and 11.2-3.) It should be noted that this peak strength is almost exactly double the estimated fiscal personnel requirements as originally projected; whereas, due to the greatly increased scope of work, the total Ccntract costs approximated two and one-half times the estimated cost of the original scope of work under the Contract, and overseas employees at the peak almost tripled the number of originally estimated employees at Jobsite. The Chief Fiscal Officer of the Contractor is solely responsible for all receipts and bank deposits in behalf of this contract and retains the authority for signing all disbursement checks. He also retains the authority of approving all basic payroll documents, including changes of status and rates of pay, in accordance with authorized schedules approved by the AEC; and he retains ultimate authority for direction in all major fiscal policies, exceptions to established precedures, and fiscal relationships with the AEC and with other agencies concerned. Subordinate to the Chief Fiscal Officer is the Controller, who is in charge of all fiscal personnel and operations for this Contract. He is responsible for the processing and auditing of records and payments for all commitments, based upon established procedures and upon documents originating in the several production and operation departments of this Project. Originally, Jobsite fiscal operations were performed by a subordinate of the Controller; but when the fiscal operations became greater 11-5