a CHAPTER Ill, SECTIONS 2 and 3 ACCOUNTS PAYABLE. Personnel in this Section processed and were responsible for paying all accounts pavable and travel expense items, with the exception of employees’ travel expenses for journeying to Jobsite under Employment Agreements. The policies and procedures followed were predicated upon the experience gained under prior operations, and compled with the requirements of the Commission's General Accounting Office in the post-audit of expenditure of Governinent Funds. Inasmuch as most purchases were shipped by the vendor to Oakland, California, for trans- shipment or repackaging and transshipment, it was mandatory that recetving reports from the packer be received promptly to insure recovery of cash discounts. When materials arrived in Oakiand, receiving reports were immediately prepared hy the packer and transmitted io the Accounts Payable Section for processing and payment of vendors’ invoices. From 1 January 1953 through 2 Mav 1954, this Section pro- cessed and paid vendor invoices totaling approximately $14,782.U00 (after deductions of discounts in excess of 65,900). The procedures and methods used in processing per diem and travel expense payments were in accordance with established Company policy and complied with the provisions and requirements of Appendix “B” of the Contract. From the effective date of Operation CASTLE (1 January 1953) through 2 May 1944, a total of 3257 Travel Orders were processed covering single and multiple movement of personnel. Travel expenses in the approximate amount of $290,000 were processed and paid through both the Home and Jobsite offices. A totat of 18,407 checks were processed during the period for payment of travel expenses and vendors’ invoices. PROPERTY. Functions of Property and Materials Section were carefully synchronized with receiving and warchancing anerations, Changes in Jobsite or Home Office receiving and warehousing procedures were drafted in concurrence with property and material accounting procedures in order that adequate accounting controls could be maintained at all times, and vendors’ invoices wete processed in the same manner as detailed under “Accounts Payable. For items in transit to overseas locations, accounting control was maintained through the “Inventory in Transit” Accounts, and upon receipt at Eniwetok, these items were cleared from the in-transit accounts by appropriately charging them to either the proper warehouse inventory account, or to the work order number applicable to the particular feature of work. While recording equipment to the in-transit account, equipment record cards were prepared and tiled in a suspense fite. On receipt of the Jobsice monthly report listing additions to and retirements from the account, tne equipment cards at the Home Office were reconciled accordingly. Periodically, complete inventory equipment listings originated at the project site were veconciled with Home Office equipment records. Copies of the monthly listings to and retirements from equipment iuventories, the periodic complete iisting of equipment perpetual inventory, and the periodic physical inventories were required by the Commission. Copies of all invoices were furnished the overseas Property and Materials Accounting Section for their use in pricing and clearing from the “inventory in Transit” Accounts all items received and transferred to work in progress or warehouse inventories. Receipt of materials at Emwetok Atoll was consistently good. Practically all adjustments of claims against vendors and on-continent car- riers, resulting from over and under shipments or damage in transit, were accomplished in a satisfactory manner. Matericls and equipment expended at the PPG by loss, destruction, or normal wear and tear, were cleared from accountability records by means of survey reports which contained full information as to the circumstances under which the items were expended. These reports supportcd inventory adjustments and entries on retirement work orders as appropriate. Other reports covered specific items such as motor vehicles. machinetools, and excess and personnel property. SECTION 3 ESTIMATING In addition to the Home Office Estim: ting organization, a supplemental estimating xroup was established at the Pacifie Proving Ground to assemble cost estimate on basic field des:gns. The Home Office group comprised an avi rage of three civil and or arcnitectural engireers, three structural engineers, two clectrical « ngiPage 3-8 neers, two mechanical engineers, two. statisticians and four clerks, all of whom functioned under the supervision of the Chief Estimator and the Assistant Chief Estimator. The field estimating group was comprised of personnel in the Jobsite Engineering Department, and included two experienced cost estimators, one