where applicable that the project includes under maintenance the operating and care of completed locks and dams and bridges.

(d) For works such as breakwaters and piers state their lengths and the materials or types of construction.

(e) For tidal waters give the mean and extreme tidal ranges also the irregular fluctuations due to wind or other causes if these are of sufficient extent and frequency to affect navigation materially. If there is a substantial difference in the tidal range at different points give it for more than one point. If the tidal range has been modified by the improvement this should be indicated giving the amount of the change. On the Pacific Coast instead of mean tidal range give the range between mean lower low water and mean higher high water. For nontidal waters give the ordinary and extreme fluctuations of stage due to floods, wind, or other causes.

(f) For flood control projects care will be exercised to insure a concise and inclusive description of the project. Where a system of dams and reservoirs is authorized the description should be amplified by a tabulation listing each main feature of work and showing:

(1) Name

(2) Nearest city

(3) Distance above mouth

(4) Height of dam and type (earth fill, "concrete gravity", etc.)

(5) Reservoir Capacity

(6) Power development

(7) Estimated cost: Construction

Land and Damages
Total

For other works, such as flood walls, levees, dikes, channel improvement, etc., the tabulation method should also be used where there are two or more items. The tabulation should list the essential data, such as:

(8) Location

(9) Distance above mouth

(10) Type of structure (wall, wall and levee, levee, channel improvement, etc.) (11) Estimated cost: Construction

Land and Damages
Total

(g) For all existing projects give the latest approved estimate of cost for new work stating the year when it was made or last revised, and similarly the estimate of cost for annual maintenance with a statement where applicable, "of which $. is for operating and care of locks and dams."

(h) The estimates for new work and maintenance will include the sums required for the execution and maintenance of the entire project as so stated without segregation of the amounts made necessary by work undertaken with emergency construction funds. Authority should be requested from time to time for such modifications of these estimates as experience may render necessary but no change shall be submitted in the Annual Report without specific prior approval of the Department in each case. A breakdown showing how these amounts are arrived at will be furnished in a separate paper to facilitate checking in the Office of the Chief of Engineers. Desirable changes in these estimates will be presented in a separate paper before the submission of the Annual Report and not later than June 1, in order that the Chief of Engineers may authorize the submission of what he considers proper estimates in the Annual Report itself.

(i) In the final subparagraph give references to the river and harbor or flood control acts and the Congressional documents or other reports authorizing and

defining the various features of the present plan of improvement, including reference to the latest published map in either the Annual Report or Congressional document. No reference to examinations or surveys should be given other than those upon which the existing project is based. If the existing project is based on more than one act the reference to each should indicate briefly the particular feature, or class of features, authorized by it and still forming part of the existing project. Where there are two or more authorizations the references to the acts, work authorized, and documents, will be presented in chronological order and in tabular form as follows:

Acts

Work authorized

Documents and reports

If a feature has been modified at any time the reference for it should be only to the act and document covering its present status. For features undertaken with emergency construction funds give the date of the authorization and the document in which recommended, thus: "The deepening of the channel to 25 feet was authorized by approved April 10, 1934 (H. Doc. No. 228, 73d Cong., 1st sess.)." The date, if not available, will be left blank and filled in at the Office of the Chief of Engineers. All references should be simple and concise. They are intended merely to enable anyone to refer to original sources in order to verify the authority and obtain additional details, if desired, for any feature of the improvement.

(j) The scope of every project which is based on a Congressional document or published report of any kind in which a recommendation is made by the Chief of Engineers and the estimated cost of the project will be considered to be in accordance with the recommendation of the Chief of Engineers, unless specifically directed otherwise.

262. Recommended modifications of project.-Indicate all modifications of the project of whatever nature not yet authorized by law which have been recommended by the Chief of Engineers in recent years and which are before Congress in the shape of printed documents or other printed reports. Where all work recommended by the Department has been authorized by Congress or undertaken with emergency construction funds omit the paragraph. Where only certain features have been authorized the remaining features recommended will be stated in this paragraph. No reference will be made to any recommendation which is not legally before Congress at the time the report is submitted or which is more than 5 years old, except that references to recommendations for abandonment or curtailment will be continued until a later document or act provides for alternative or modified improvement. The data to be given are a concise statement of each modification recommended, its estimated cost, and a reference to the document or other printed report in which the recommendation may be found. 263. References to published articles not previously reported.-Give references to any descriptive articles relating to the work that have appeared in technical journals or other printed publications and are deemed of sufficient importance to be so recorded as a matter of information and for convenience of reference. If there has been no such article omit the paragraph. The same references will not be repeated in subsequent years so that the notes will refer only to articles of the year to which the Annual Report pertains.

264. Local cooperation.-Give a statement of any conditions imposed by law at the time of the adoption of the project and a statement as to whether they have been met in whole or in part; if they have been met give the date of the approval of the Secretary of War, or Chief of Engineers, if such approval is required; if they have not been met state what progress is being made toward complying with them and if practicable, the approximate date when they will be met. If the project was adopted without special conditions being imposed state any work done for the benefit of the public with funds supplied by Congress, or otherwise, giving the sources from which the funds were derived and if practicable, the cost of such work. If there has been no local cooperation so state. The construction of wharves and approaches thereto is not "local cooperation" in the sense used in the paragraph. Where all conditions have been complied with and the dates of approval, etc., reported in a prior report, the paragraph will read "Fully complied with."

265. Terminal facilities.-For river and harbor projects indicate briefly the character and the number or extent of wharves, piers, or other terminal and transfer facilities served by the improvement, noting especially those that are publicly owned, and separating those that are open to general public use from those that are not, and state whether these facilities are considered adequate for existing commerce.

266. Operations and results during fiscal year. Summarize under subheadings "Regular funds" and other appropriately named special funds where applicable the work accomplished during the year, whether new work or maintenance, and whether by contract or hired labor omitting reference to contract date and opening of bids, and give the total costs for new work and for maintenance separately both for regular and emergency construction funds as well as their combined total. The total expenditures after deducting receipts from sales and not divided into new work and maintenance should also be shown separately for each fund affected. The total cost of new work and maintenance and the expenditures should agree with the corresponding amounts stated in the cost and financial summary under the fiscal year for which the report is submitted. When applicable the work performed in operating and care of locks, dams and bridges will be segregated to include a brief statement of the operations and the total cost for the year.. When work of different classes has been done such as dredging or channel excavation, dike construction or lock and dam construction, the cost for each class including its incidental work should be given and the results under each class described in general terms; that is, the length of the channel or area of waterway dredged or worked over, as in snagging or specific shoals or obstacles removed, linear feet of dike built, progress made on a jetty or parts of a lock, dam or reservoir completed. Operations pertaining to the acquisition of lands, flowage rights, relocation of railways, highways, and utilities, especially with reference to flood control projects, will be indicated. The object is to give a concise but accurate summation of the progress of work on the project. If the work is being carried on under a continuing-contract authorization, the fact will be stated. If expenditures or costs are reported, but no work is done on the project, the purpose to which the funds were applied should be stated.

267. Condition at end of fiscal year.-Give the status of the existing project as a whole without reference to the source of funds with which executed. If it has been completed it will suffice to say, "The existing project was completed in

-," giving the calendar year without stating the dimensions of the channel or other work completed since these are stated under "Existing project." If the project is partly completed give the percentage of completion based on the physical extent of the work accomplished. If the project includes different classes of 170094-40-3

work such as breakwater, dikes, dredging, locks, dams, reservoirs, levees, etc., the calendar year in which each class of work was completed will be given and the condition of all structures will be stated whether they have been completed or not. For locks and dams give the number completed and refer to the table under Existing project which gives their condition or percentage of completion. State the controlling depths at the end of the fiscal year or when last ascertained giving date. If the project has distinct parts, the condition should be given for the principal different parts under improvement. For a river give the head of navigation for boat traffic, and the months of the year in which different drafts are usually practicable if not the same all the year, with the gage readings required for the various drafts. Give in general terms the work remaining to be done if any, to complete the project. Lastly give the total costs of the existing project to the end of the fiscal year for new work and for maintenance separately both for regular funds and emergency construction funds and their combined total. The total expenditures, after deducting receipts from sales and not divided into new work and maintenance, under the existing project should also be shown. For operating and care of locks and dams the cost shall be stated separately and where applicable this paragraph will contain the statement, "In addition the sum of $--- was expended between and on the operating and care of the works of improvement under the provision of the permanent indefinite appropriation for such purposes."

268. Proposed operations. (a) The statement of the proposed operations must be sufficiently full to permit a clear understanding of what is to be done with the funds that are unexpended and accounts receivable if any, at the end of the fiscal year, and with the additional funds if any, which the "Cost and financial summary" states can be profitably expended during the next succeeding fiscal year (Par. 269).

(b) State in the first paragraph what it is proposed to do with the funds reported as unexpended, and accounts receivable if any, in the "Cost and financial summary,” showing clearly and separately for regular funds, for emergency construction funds, and for funds to be applied to operating and care of locks and dams, the rate at which the funds will be used, how much will be applied to new work, how much to maintenance, and when it may be expected that they will be exhausted. State whether it is contemplated that the work will be done by contract or with Government plant and hired labor. Mere statements that the work will be conducted at such a rate that the funds will be exhausted on such and such a date will not be satisfactory. The tabular portion of this paragraph shall be prepared in the following form:

Maintenance (operating and care):

Operation

Ordinary repairs..

Improvement and recon

struction_..

Emergencies...

$
$

Total for all work.......

(c) It is not necessary to segregate accounts payable into new work and maintenance in describing proposed disposition of funds, as the item for accounts payable includes work already performed which has been included in cost of new work or maintenance elsewhere in the report.

(d) If any additional funds can be profitably expended in the next succeeding fiscal year, state in a second subparagraph what it is proposed to do with them, segregating the proposed expenditures on works authorized by Congress and works undertaken with emergency construction funds, as well as funds for operating and care of locks and dams, and whether it is contemplated that the work will be done by contract or with Government plant and hired labor. The necessity for such additional funds must be clearly shown. Simple statements that the funds are to be applied to the prosecution of the project or to maintenance are not sufficient. A definite itemized statement in order of relative importance of the work proposed with the amount to be expended for each class of work must be given. The tabular portion of this paragraph shall be prepared in the following form:

(e) If the new work proposed either with the balance unexpended or with the additional funds requested will complete the project, or a main feature of the project, this will be clearly indicated. No statement that additional funds can be profitably used should be made unless such funds will actually be needed. Particular amounts for maintenance should not be inserted simply because the