CHAPTER Ill, SECTIONS 2 and 3
impact upon the financial interests of AEC,
including appropriations, funds, obligations,
costs, property and other assets. Through examination of these practices and procedures as
set forth in the AEC Manual, the essential
requirements were provided for audit deter-
Health and Safety
Travel
Monthly Inventories
POL Products
Critical Materials
Receiving and Inspection
Warehousing
Surplus and Excess Property
Cyclic Inventories - Stock Control
mination as to whether Government funds were
properly
used,
accounted for.
adequately
safeguarded,
and
Jobsite and Home Office audit programs
are performed as follows:
Home Office Administrative and Service
Functions
Budget Forecasting
Budget Execution
Contracting and Procurement
Receiving and Inspection
Jobsite Financial Functions
Control of Cash
Control of Income
Cost Distribution
Construction Work in Progress
Traffic
Management of Capital Assets
Inventory Control
Aggregate, Batch Production and Use
Equipment Usage - Field Check
Surplus and Excess Property
Motor Pool
Personnel Administration and Payroll
Travel
Administrative Services
Insurance
Facilities Inventories
Jobsite Administration and Service
Functions
Administrative Services
Home Office Financial Functions
Security and Plant Protection
Motor Pool
Management of Capital Assets (P&E)
Personnel Field Check
Recreation
Control of Cash
Control of Income
Cost Distribution
Financial Accounting and Reporting
SECTION 3
ESTIMATING
In addition to the Home Office Estimating
organization, a supplemental estimating group
was established at the Pacific Proving Ground
to assemble cost estimates on basic field designs.
The Home Office group comprised an average
of three civil and/or architectural engineers,
three
structural and/or
civil engineers,
two
electrical engineers, two mechanical engineers,
one statistician and three clerks, all of whom
functioned under the supervision of the Chief
Estimator and/or the Assistant Chief Estimator.
The field estimating group incorporated within the Field Engineering Division included an
average of three cost estimators, one senior
accountant, and one clerk.
The estimates that were prepared are shown
below in their sequence of preparation:
1,
PRELIMINARY ESTIMATES. These
were prepared on directives of the
Deputy Director, Test Division, and
reflected the total cost of anticipated
engineering and construction. From
these estimates there were prepared
an over-all operational plan, and an-
Page 3-10
ticipated expenditures, commitments,
and manpower requirements by months
and fiscal year for inclusion in a preliminary budget estimate.
ORIGINAL ESTIMATES.After adoption of a general plan predicated upon
preliminary estimates, engineering design was authorized. Original cost estimates, based on preliminary drawings,
were then submitted to the Deputy;
Director, Test Division.
CURRENT ESTIMATES. After approving the preliminary drawings an‘
the original cost estimate, a curren
cost estimate was prepared to includ.
the cost of all changes that deviated
from the preliminary design. This est’
mated cost, when approved, became tl
official cost used to determine the Co..
tractor’s fee for approved construction.
REVISED CURRENT ESTIMATE.
When authorized changes in desi_ 1
occurred after the release of the current
estimate, a revised current estimate was