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funds unappropriated or unallotted covered by continuing contracts will be shown in the space provided therefor at the bottom of E. D. Cost Forms 53 and 53A.

239. Monthly summary sheet. A monthly summary sheet in the following form will be furnished to show the total combined quantities of work accomplished during the month under each item heading on all projects in the district. To facilitate compilation items should appear in the summary in the order and form as shown and no items other than those indicated need be reported. Separate summaries will be submitted for river and harbor and for flood control operations in districts carrying on both classes of operations.

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240. Report of floating plant under construction. The report of floating plant under construction (E. D. Cost Form 42G) will be listed in the letter of transmittal and forwarded with, but not bound with, the monthly report of operations. If no floating plant is under construction either by hired labor or by contract, no report need be submitted but notation that no 'floating plant is under construction will be made in the letter of transmittal.

241. Monthly reports on bridge and permit applications.-Monthly reports of operations will include data relating to all applications pending at the end of the month and all permits issued during the month by District and Division Engineers. Cases which have been acted on by the Chief of Engineers need not be included. If the last action in the case is a notice of the application or public hearing concerning it or a request to applicant to furnish additional information, the date of such action will be given. The data will be submitted in the following form:

Applications for approval of bridge plans, and for permits

Applicant

Work and
location

Date of
Receipt

Action taken

Probable Date of Final Action

The reports shall be mailed in a separate envelope marked "Attention Miscellaneous Civil Section." Copy of the report will also be mailed by the District Engineer to the local District Commander, United States Coast Guard.

242. Partial report, river and harbor and flood control works.-(a) If no funds are on hand, or even when funds are available, if no work is contemplated in advance of further appropriations, or if only office work is done during any month, the monthly report may be reduced to a simple statement of the fact that nothing was done in the field with the reason why and a reference to the last full monthly report of operations except that money statements will be submitted monthly if there is a "Net amount to be accounted for." If there are two or more such projects under each category the data will be consolidated and submitted in tabular form, one tabulation for river and harbor projects and a separate tabulation for flood control projects. The tabulations will include: (1) Name of the work.

(2) Date of last full report.

(3) Reason for no field operations.

(4) Amount expended during month.

(5) Amount unexpended at end of month.

(b) Brief explanations will be made of the reasons for doing no work or for expenditures in the absence of active operations during the month and where the spaces in column entries are not sufficient these explanations should appear as footnotes.

(c) If no work is proposed in advance of further appropriation and the balance of the funds on hand if any cannot properly be used for office or contingent expenses, such balance should be reported for revocation.

243. Time of submission.-(a) The monthly report of operations for river and harbor and flood control works will be submitted in duplicate in time to reach the Office of the Chief of Engineers not later than the 15th of the month following the end of the period covered by the report, except that Summary of Appropriaions (E. D. Cost Form No. 54), Appropriation Money Statement (E. D. Cost Form No. 53A), and Project Money Statement (E. D. Cost Form No. 53), will be submitted in triplicate. A complete set consisting of the triplicate copy of Forms 53, 53A and 54 will be mailed under separate cover without letter of transmittal from the report of operations and the envelope marked "For the Finance Accounting Section."

(b) In addition to the reports referred to in Pars. 237, 238, 239, 240 and 242 there will be forwarded with and listed in the letter transmitting the monthly report of operations, report of "Status of Major Items of Plant" (E. D. Cost Form No. 52). Report of "Contracts in Force" (E. D. Cost Form No. 50) will be forwarded direct to reach the Office of the Chief of Engineers not later than the 10th of the month, appropriate reference thereto being made in the letter transmitting the monthly report of operations. Plant reports of operations (E. D. Cost Forms 27, 28, 29 and 30), and monthly project cost summaries (E. D. Cost Forms Nos. 38 and 38A) shall be submitted in accordance with Pars. 146 and 152, respectively, of the Cost Accounting Manual and reference to the later date these on which reports will be submitted shall be contained in the letter transmitting the monthly report of operations.

244. Final reports, River and harbor and flood control works.-When a project has been completed and no estimates for further appropriations are to be submitted either for additional work or for maintenance and when the balance of the funds if any, remaining on hand cannot properly be expended for contingent or office expenses such balance should be deposited in the United States Treasury to the credit of the appropriation. A brief final monthly report should be submitted with a detailed statement of outstanding liabilities if any and a final report should be submitted in the next following Annual Report and the work thereafter dropped or an abbreviated report submitted.

245. Outstanding credits.-Outstanding claims for reimbursement should be included in the "amount expended" in reporting expenditures in reports of operations or in Annual Reports for any project which has such claims pending. The amount of such claims should be clearly shown in footnote so that the actual amount expended on the improvement may be obtained.

MILITARY ACTIVITIES

246. Fortification works.-For instruction pertaining to monthly report of operations, see Chap. IV.

247. Report of completed works.-District Engineers in charge of fortification work will submit a detailed report of completed works covering all defensive elements constructed by the Engineer Department, as required by Chap. IV.

248. Military activities other than fortifications.-The Annual Report on military activities other than fortification works should contain a detailed statement of the operations under the various allotments available for expenditure during the year and should be prepared in accordance with the directions given in Chap. IV for preparation of reports on fortification works so far as applicable. ANNUAL REPORT ON RIVER AND HARBOR AND FLOOD CONTROL WORKS

GENERAL PROVISIONS

249. Object of the report.-Existing law requires the Chief of Engineers to submit annually to Congress a report of the operations on river and harbor and flood control works under his direction. In the interest of economy of printing all data in the report will be briefly and concisely stated.

250. Its parts.-The report will consist of two main parts, viz: Part I, The Report of the Chief of Engineers, and Part II, Commercial Statistics. It is intended that the report of the Chief of Engineers will give all the essential features connected with each project in force at the time the report is submitted. In Part I, river and harbor and flood control projects arranged in geographical order, will for each engineer district, be grouped separately.

251. Preparation of draft.-The draft of the report will be prepared by each District Engineer for the works in his District. The report will be submitted in duplicate, typewritten with double spacing, on paper 8 by 121⁄2 inches written on one side only and without folding. Thin paper will not be used. To provide a proper binding margin the first line on each page will be at least 11⁄2 inches from the top. When language of a prior printed report is still applicable clippings from such report will be used. Original and duplicate reports of works covered in the last Annual Report will be arranged and fastened together in the same sequence as in that report. Reports on new works adopted since the submission of the last Annual Report will be inserted according to their geographical location. Each copy will have its pages numbered in serial order beginning with number 1.

252. Time of forwarding.-All portions of Part I except the paragraph “Operations and results during fiscal year," "Condition at end of fiscal year," "Proposed operations," and "Cost and financial summary" will be forwarded to the Chief of Engineers not later than April 30. (See Par. 268 (m)). The commercial statistics will be forwarded to the Board of Engineers for Rivers and Harbors not later than April 30. The remainder of the report and any corrections found necessary in the part first submitted will be forwarded as soon after the close of the fiscal year as practicable, and not later than July 20. Care will be exercised in the arrangement of the manuscript pages so that they can be combined in the Office of the Chief of Engineers to match, without pasting or cutting in, the por

tions submitted at different dates. In exceptional cases an extension of time may be granted upon request submitted prior to the specified dates. If such request is made the length of the extension desired will be stated definitely with the reasons therefor; and if approved the report will be submitted without fail within that time. An authority for delay in submitting the report for any year shall apply to that year only.

253. Omission of technical details.-The limitations imposed do not permit including descriptions of technical features which might be of interest to the engineering profession. It is desired therefore that District Engineers shall so far as practicable omit matters of a technical nature even though of general engineering interest from the Annual Report and furnish the same in separate papers in accordance with such instructions as may be issued from time to time. 254. Brevity and clearness of statement.-Each paragraph will be as short as possible consistent with giving the information required, but it is not desired that brevity should be secured at the expense of good grammatical construction or clearness in statement of necessary information. Clearness of statement is of the utmost importance. If an act of Congress to which a reference is made is a river and harbor act, the words "river and harbor" should be stated. If elevations above sea level are used in describing floods, etc., give also the elevations above local low water or other easily understood local datum plane. Such expressions as "mile 25", "station 18+50", etc., will not be used without explanation as their meaning is usually obscure or unintelligible to the ordinary reader. 255. When the report may be made public.-All heretofore unpublished information in the report and papers submitted in connection therewith, except as to progress of work and commercial statistics, shall be considered confidential and not made public by the Division or District Engineer until the printed report is received and any information given out thereafter should be in accordance with the printed report.

256. Data for Coast Survey.-At the time of forwarding of the final Annual Report in July, District Engineers will submit to the Chief of Engineers for transmission to the Coast and Geodetic Survey a statement giving the controlling depths and widths of channels at the close of the fiscal year, or when last ascertained, for each improvement shown on the charts published by that bureau, together with any other information of value in the correction of these charts. The date of the information will be stated in each case. These statements will be sent under a single separate letter of transmittal.

INFORMATION TO BE FURNISHED FOR ANNUAL REPORT OF THE CHIEF OF ENGINEERS

257. Preliminary matter.-The report for each district shall have preceding it, in the following order, a brief statement of the geographical limits of the territory in the district, the names of the District Engineer and the Division Engineer (if there has been more than one District Engineer or Division Engineer, the names should be given in chronological order with limiting dates), a list of the works in the district segregated into river and harbor and flood control groups and arranged in geographical order with a reference to the page number of the manuscript report on which the report for each work begins. 258. Headings. The report for each work shall be made under the following headings:

Location

Previous projects*

Existing project

Recommended modifications of project*

References to published articles not previously reported*

Local cooperation*

Terminal facilities*

Operations and results during fiscal year

Condition at end of fiscal year

Proposed operations

Cost and financial summary

*Omit heading if nothing to report.

259. Location.-The location of the project will be stated briefly. For each harbor give its distance by water and general direction from the more important harbor in the same district or adjacent districts. For each river give the location of the source and mouth, the length of the river and its general direction of flow. For flood control works name the river and state and show distance and direction from the nearest city. Reference will be made when practicable to a chart or map showing the location and surroundings in detail as published by the United States Coast and Geodetic Survey, the Lake Survey, or by the United States Geological Survey, using a form of reference such as: "See U. S. Coast and Geodetic Survey Chart No.”

260. Previous projects.-If there has been no project prior to the existing project this heading will be omitted. Where there has been a previous project, or projects, include a brief notation of the improvement authorized and state; "For further details see page (or pages) of the Annual Report (or Annual Reports) for" No statement or mention of costs or expenditures will be made in the paragraph but the Annual Report showing the total expenditure will be included in the reference.

261. Existing project.-(a) Particular care will be exercised to make this paragraph brief and concise. Give first a statement of the whole project or plan of improvement in force at the time the report is submitted usually beginning at the entrance for a harbor and going upstream for a river. Incorporate all authorized modifications, including work undertaken with emergency construction funds, in such manner that the objects to be attained may be readily understood by anyone unfamiliar with the work without reference to other reports or documents. When works of improvement completed under previous projects are made a part of the existing project, and are only maintained under the existing project, a specific statement to this effect will be made. The following data should always be included:

(b) For dredged channels or harbor areas give the depths and widths of channels to be obtained and the legal plane of reference to which such depths are referred.

(c) For rivers give the length of the section included in the project and the distance of its lower end from the mouth of the river; where the work is done by regulation give the dimensions of the channels and methods to be used; where locks and dams are contemplated state their number and give for each one, in tabular form, its distance from the nearest town or mouth of some navigable tributary entering its pool as well as from the mouth of the river or other starting point of the series; the lock dimensions (width of chamber and its greatest length available for the full width); the lift of each lock to the nearest tenth of a foot; the depths on the miter sills at normal pool levels (or at low water if there is no dam downstream); character of foundation (sandstone, piles in gravel, etc.); kind of dam (fixed or movable); its type of construction (timber crib, concrete, Chanoine, etc.); percentage of completion or year of completion if already completed; year opened to navigation; and the estimated or actual cost of each lock and dam. Special features, as a movable crest, a double lock, etc., shall be mentioned in footnotes. State affirmatively

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