and more complex as a result of the expansion of the Project, a separate Controller was appointed to head the Jobsite Fiscal Office. He was made subordinate to the Project Manager at Jobsite, but acted in conformity with standard operating procedures and basic fiscal policies established and approved by the Chief Fiscal Officer, and issued through the Controller at the Home Office. ON-CONTINENT FISCAL ORGANIZATION The On-Continent Controller, aided by an Assistant Controller, is assigned duties which include the supervision of the fiscal office, files, and secretaries as well as the supervision of the six Fiscal Sections: Internal Audit, General Accounting, Property Accounting, Payroll, Ac- counts Payable, and Cost Accounting. (See Chart, Figure 11.2-4.) Through these sections, the On-Continent Fiscal Office audits, records, and processes for disbursement or entry, and for reimbursement, all purchases or charges of material, supplies, equipment, and services. This office also processes all labor payrolls, taxes, petty cash, travel, per diem, transportation, and other authorized expenses for recording on the permanent Books of Account and Record and for the compiling of statements and reports required by the Commission or by the Contractor. JOBSITE FISCAL ORGANIZATION The Jobsite Controller, aided by a Chief Auditor, is assigned duties which include the supervision of office personnel as well as supervision of the five Jobsite Fiscal Sections: Timekeeping and Cost Distribution, Cashiering, Personnel Facilities Accounting, Property Accounting, and Cost Accounting. (See Chart, Figure 11.2-5.) Through these sections, the Jobsite Fiscal Office prepares and audits, in accordance with standard procedures, all basic timekeeping and cost distribution data, material issues, token payments, travel advances, cashlering records, inventory records, and other fiscal documents for transmittal to the On-Continent Fiscal Office. 11-6