project includes such an estimate; the statement of funds that can be profitably expended will be those needed, and nothing else, without regard to estimates given in the report upon which the project is based.

(f) If the sum stated as the amount that can be profitably used for maintenance is larger than the average expended for that purpose during the preceding 5 years, explanation of the increase will be given.

(g) While an existing project continues to be in force until specifically amended or abandoned by Congress without regard to any recommendations which may have been made affecting it, and all work done must therefore be clearly within the provisions of such project, it is not always necessary that all parts of a project shall be completed or maintained to full project dimensions. If the interests of commerce present and reasonably prospective do not require that the full project dimensions be obtained or maintained, the work proposed and the statement as to funds that can be profitably expended should be limited to what is necessary to provide reasonable accommodation for the commerce actually using the channel or other improvement. On the other hand if a channel has been allowed to deteriorate owing to lack of necessity for its maintenance, and commercial interests again become such as to demand that the previous or full project dimensions be provided, steps to that end should be taken; and if to accomplish this an amount larger than the average previous annual expenditures becomes necessary this should be stated with a full explanation for the increase. If no additional funds can be profitably expended, or if it is not proposed to prosecute the project actively toward completion or to maintain full project dimensions, the reasons therefor will be stated.

(h) In projects where there is a gradual deterioration, not sufficient to require maintenance work each year, request for funds will be made only as required. (i) If Government plant is to be used on the improvement, a separate item for such plant should be included, giving by name or description the more important pieces; for instance, "Operation of two hydraulic pipe-line dredges, $------," "Operation of one seagoing dredge, $------," etc. It is not necessary to give separate estimates of the cost of operation of each of the minor parts which make up a complete unit but the total cost of their operation should be included in the cost of the latter.

(j) No item for the construction of floating plant which has not received the prior approval of the Chief of Engineers will be included.

(k) No statement of profitable expenditures will be included for any project not definitely adopted prior to the submission of the report, nor for any project adopted subject to conditions when the conditions have not been fulfilled, unless their fulfillment is practically assured prior to the probable date of the appropriation.

(1) Attention is directed to Section 7, River and Harbor Act approved March 3, 1899, which provides:

"That the Secretary of War shall cause the Chief of Engineers of the United States Army, in submitting his Annual Reports to Congress with regard to works of river and harbor improvement under his charge, * * * to recommend, with his reasons therefor, the discontinuance of appropriations for any river and harbor work which he may deem unworthy of further improvement."

The Chief of Engineers desires, by separate letter accompanying the Annual Report, a specific statement as to each work of improvement which in the opinion of the District Engineer is considered unworthy of further improvements with his reasons for such opinion.

(m) Preliminary drafts of the "Proposed operations" paragraph for all projects appearing in the Annual Report shall be submitted to the Division Engineer in time to reach him not later than April 5.

(n) The first subparagraph of the draft for each project, stating what it is proposed to do with funds reported as unexpended in the "Cost and financial summary," will necessarily be tentative and subject to revision at the close of the current fiscal year. It is desired, however, that it show as completely as possible on what operations the expenditure is proposed. The amounts may be in pencil, (0) The remainder of the paragraph stating what it is proposed to do with the additional funds which can be profitably expended should be complete. If no additional funds can be profitably expended that fact should be stated with the reasons therefor.

(p) The paragraph will be submitted under a single letter of transmittal accompanied by a tabulation of all projects, in the following form, the last column being left blank for the use of the Division Engineer.

(q) Any considerations that the District Engineer desires to present in justification for the amounts which he considers can be profitably expended, in addition to the information contained in the draft of the paragraph "Proposed operations", should be included in the letter of transmittal.

(r) The drafts will be carefully examined by the Division Engineer and shall be forwarded by indorsement on the District Engineer's letter with his comments and recommendations in time to reach the Chief of Engineers by May 15, the last column in the tabular summary being completed in the Division Engineer's office. In case of anticipated absence of the Division Engineer in May he is authorized to call on the District Engineers for an earlier submission of the drafts and recommendations.

(s) The drafts will be returned to the District Engineers, with the action of the Chief of Engineers indicated thereon, by July 1 for completion and submission as required by the regulations. No changes will be made by a District Engineer in the approved drafts without special authority of the Chief of Engineers in each case.

269. Cost and financial summary.-Printed "Cost and financial summary" forms with instructions for their preparation will be supplied to each District Engineer prior to the close of the fiscal year. The information required will be placed on blanks furnished, not on typewritten copies thereof. If there are unexpended emergency construction funds at the end of the fiscal year reported on, or if further funds are required for the execution of work undertaken with emergency construction funds, separate summaries will be submitted for maintenance and improvement and for emergency construction funds, with a consolidated

statement for all. Expenditures and costs for operating and care will be included in cost and financial summaries.

270. Table of inactive projects.-(a) The reports heretofore prescribed will be submitted only for those projects on which expenditures have been made during the fiscal year or for which expenditures are proposed. All other existing projects shall be listed in tabular form following the full report and immediately preceding the paragraph "Plant allotment," as follows, river and harbor and flood control projects being kept separate:

Other projects for which no estimates are submitted

(b) Data for river and harbor projects listed in the tabulation pertaining to commerce and in explanation of why no estimate is submitted for either river and harbor or flood control projects, shall be indicated by footnote references, as follows:

(1) No commerce reported.

(2) Channels adequate for commerce.

(3) Awaiting local cooperation.

(c) If minor changes have been made in the financial status of the project during the fiscal year they should be similarly shown in footnotes thus:

(4) Revoked during fiscal year

(5) Expended for general supervision during fiscal year

271. Plant Allotment.-The report under this caption will consist for each district, where applicable, of a financial summary only. In districts having more than one plant allotment fund a separate financial summary will be furnished for each fund.

272. Examinations and surveys.-(a) The report shall include separate paragraphs in two parts, one paragraph for maintenance and improvement of rivers and harbors entitled "Examinations, surveys and contingencies (general)", and where applicable, one for "Examinations and surveys, Flood Control General." The first part will contain a statement of the cost of work during the year, the expenditures, the balance unexpended including accounts receivable at the end of the year and briefly the proposed application of the balance, and an estimate of additional funds that can be profitably expended in the succeeding fiscal year. This part will be accompanied by a financial summary.

(b) The second part which will be added to the district report in the Office, Chief of Engineers, will consist of a statement in the tabular form indicated to show the status of all reports on preliminary examinations and surveys, includ

ing review reports, assigned or submitted during the fiscal year and those outstanding at the end of the fiscal year. Dates of transmission to Congress, document number, and recommendation to Congress will likewise be added in the Office of the Chief of Engineers.

Status of reports called for by Congressional acts and committee resolutions

Locality

Authoriza-
tion act

Transmitted
to Congress

Document RecommenNo. dation

ANNUAL REPORT ON WORKS OF MISCELLANEOUS CIVIL SECTION

273. Preparation.-The Annual Report on works of the Miscellaneous Civil Section includes report of International Control Boards and other reports of a miscellaneous and varied character. These reports should in general be prepared in accordance with the provisions of paragraphs 249-270 so far as they apply. In other respects special instructions and the plan followed in the preparation of previous annual reports concerning the work will govern.

ANNUAL PAPERS TO BE SUBMITTED SEPARATELY

274. Separate letters required. The following-named papers should not be forwarded as part of the Annual Report, but each should be sent with a separate letter and within the limiting time specified in each case. They will be in duplicate unless otherwise directed:

(a) Reports on floating plant and boat yards. (See Cost Accounting Manual). (b) Tabular list on E. D. Form 202e furnished by the Office of the Chief of Engineers, of wrecked vessels removed during the fiscal year.

(c) Reports on E. D. Form 202c of permits issued, harbor lines, bridges and anchorages approved, and costs for investigations, hearings, and supervisory work in connection therewith during fiscal year.

COMMERCIAL STATISTICS

275. Collection and compilation of statistics of water-borne commerce.Laws.-(a) The collection of commercial statistics pertaining to rivers, harbors, and waterways, and annual reports thereof to Congress, are required by law (R. and H. Act, June 23, 1866, (14 Stats, page 70); Act, Feb. 21, 1891 (26 Stats. page 766); R. and H. Act, June 13, 1902 (32 Stats. page 376); R. and H. Act, July 25, 1912 (37 Stats., page 201); R. and H. Act, Sept. 22, 1922 (42 Stats., page 1038); and Public No. 16, Feb. 10, 1932 (47 Stats, page 42)).

(b) Penalty.-To facilitate the collection of commercial statistics Section 11 of the River and Harbor Act approved September 22, 1922, requires that

"owners, agents, masters, and clerks of vessels and other craft plying upon the navigable waters of the United States, and all individuals and corporations engaged in transporting their own goods upon the navigable waters of the United States, shall furnish such statements relative to vessels, passengers, freight, and tonnage as may be required by the Secretary of War: PROVIDED, That this provision shall not apply to those rafting

logs except upon a direct request upon the owner to furnish specific information.

"That every person or persons offending against the provisions of this section shall, for each and every offense, be liable to a fine of $100, or imprisonment not exceeding two months, to be enforced in any district court in the United States within whose territorial jurisdiction such offense may have been committed."

(c) Calendar years.-Commercial statistics are of the greatest importance in the consideration of the value and need of all works of improvement and should be prepared with the utmost care. They will be reported by calendar years.

(d) Collections.-(1) Commercial statistics shall be compiled and reported for all localities which were reported upon in the annual report for the preceding year, plus localities where new projects have been subsequently authorized.

(2) Detailed instructions covering the collection and compilation of commercial statistics as contained in this paragraph will be extended or amended by circular letters from time to time as necessary. Attention is directed to Circular Letter, E. D. 7635, R. and H. No. 21, dated April 19, 1938, which deals with traffic between ports on the Great Lakes and localities reached via the New York State Barge Canal.

(e) Publicity.—(1) District Engineers may when practicable, furnish monthly to the public, upon application, statistics of the number of passengers and tons of freight passing through waterways in their districts. Two copies of all such statements should be sent to the Statistical Section, Board of Engineers for Rivers and Harbors, 2848 Munitions Building, Washington, D. C.

(2) It is the policy of the Department to hold as strictly confidential any data or information which has been furnished upon the understanding that it will not be disclosed and will only be used in the compilation of port or waterway statistics. In case Federal or State agencies request other than general information made permissible hereunder, their attention should be called to the policy herein indicated.

275.1. General instructions. (a) Tonnage will be based on the freight moved and not on the carrying capacity of the vessels and shall be given in short tons. (b) Statistics for each locality will be forwarded as soon as compiled. All statistics will be forwarded not later than April 30, unless prior authority for submission at a later date is obtained from the Chief of Engineers.

(c) Commercial statistics will be printed as Part II of the Annual Report and will not be included in Part I.

(d) The ribbon copies of the detailed statistics and the separate brief statements entitled "Remarks" required for Part II of the Annual Report of the Chief of Engineers will be forwarded to the Board of Engineers for Rivers and Harbors, 2848 Munitions Building, Washington, D. C. The duplicate of these reports will be forwarded to the same office through the Division Engineer.

(e) Localities for which statistics have once been submitted will not be dropped without prior authority from the Chief of Engineers.

Sta

(f) Printed Forms Nos. 1 to 6--a, inclusive, except No. 5, will be used. tistics will be presented in the general form in which they were printed in the last Annual Report of the Chief of Engineers, except for value and departures therefrom should have prior approval. Abbreviations and unnecessary capitalization of words will be avoided.

(g) Because changes in the allocation of projects to district offices occur, and in order to insure the proper crediting of reports to districts, the name of the district office submitting the reports should be stamped or typed on the upper left-hand corner of each sheet.