CHAPTER til, imum, H&N Management was notified by the Controller; if additional amounts appeared justified, the Commission was notified. (Due to the nature of contractual operations, requirements frequently changed as work progressed, and these changes had to be recognized andreflected in the budget.) The budget was resubmitted semi-annually in a formalized ‘Mid-Year Review,” and at that time a thorough inspection was made of the forecast requirements. and necessary adjustments were accomplished. The Budget Section also coordinated the preparation and submission of reports covering such relevant items as manpower requirement:. messing, communications, housing, automohile assignment, camp operations, etc. GENERAL COST AND ACCOUNYING, This Section maintained the complete accounting records required by the Commission and H&N Management. For cost distribution of contractual expenditures, cost accounting procedures were established for the preparation and provision of AEC cost budget reports, JTF costs reports, and Management cost reports. On 1 March 1953, Controller's Bulletin No. 12-1 (Chart of Accounts), superseding a previous bulletin (No. 25). was issued wherein all changes and amendments applicable to the then current scope of work were noted, except a work order framework at che project site which was covered by suparate releases. Scientific Structures Program - Job I (Contract Item 27) Work in Progress Subsidiary Accounts included a detailed account for each Scientific Structure together with the appropriate Joint Task Force SEVEN Cost Code. Construction services were rendered to the various Governmental Agencies and or Task Groups, which included three JTF SEVEN Task Groups and six Tack Units together with 19 Scientific Programs and 53 Scientific Projects applicable thereto. Under this scope of work, 269 structures were constructed. Support Services - Job IV Subsidiary Accounts included a detailed account for support services rendered to the various Using Agencies and Task Groups, which included five JTF SEVEN Task Groups and 12 Vask Units, together with 20 Scientific Programs and 65 Scientific Projects applicable thereto. ‘There were approximately 2700 approved work orders authorizing specialized services to be accomplished by Contractor personnel. The monthly JTF Cost Report was compiled for cumulative cost distribution, This report segregated ail costs incurred andclassified by the AEC Chart of Accounts as either Atomic Energy Commission or Department of Defense scope of work. In some instances, certain Scientific Structure charges were reported under both the AEC construction classification and as DOD SECTION 2 (Department of Defense) construction, depending upon the amount of DOD participation in the aver-all program costs. These reports were revised and submitted in accordance with current revisions to AEC and JTF Directives. Aaditional periodic reports supphed to the Commission covered such pertinent items as the status of obligated funds, and financial statements and supporting scheduies. PAYROLLS AND TIMEKEEPING. Weekly payrolls were prepared by this Section in accordance with established wade classifications and rates as outlined in the Centract. (Overseas employees worked under the terms of Employment Agreements. ) Payroll activities were divided into two separate functions - Home Office and Jobsite. The Home Office payroll was prepared immediately and paychecks were distnbuted on the second day following the close of the pay penod. In processing the overseas payroll, the policy of completing the payroll ane issuing the paychecks within five davs after close of the weekly pay period was continued from Operation IVY. In order to accomplish this prompt payment, the wage for the regularly scheduled work week was paid currently. Tne tone lag between the close of a pay period at Eniwetok or Bikini, and receipt of time cards in the Home Office, was approximately ten days. When received time card hours were compared with hours previously paid and adjustments Jor the irregular hours worked were effected on the current paycheck. In addition to the normal payroi .ecords and deductions, special deductions were made for the return travel fund*, subsistence, tolen payments, etc. The net payroll earnings were forwarded by check to the designated allottee. Paycheck stubs, reflecting regular and overtime hours credited, specific deductiens aud amounts, and the net amount of the payroll check, were transmitted overseas for distribution to emplosees. As of November 1943 the payroll operation, served a peak of 3456 on-continent and 2564 overseas employees. The total number of paychecks processed for the period 1 January 1953 through 2 Miav 1954 was 138,339: their cash value amounted to approximately $20,761,427. *Return Travel Fund deductiovs were made in the amount of 8385.60 for Stateside hires and $260.00 for Territory of Hawaii hires. This feature was included in the employee's overseas contract to insure a sulficicuit return travel fund for an emplovee who did not complete his contract. This withheld money, however, was returned to the emplovee. upon the successful completion of his contract. : q i 4 2 i 1 i j tc ! ! | | :bo} i Page 3-7 cee ee