TABLE NO. 6.—Net expenditures on town sites to June 30, 1906. [Under acts approved April 16, 1906, and June 27, 1906.] Idaho: Minidoka project: Heyburn, Rupert and Scherer town sites...... $4, 112.92 TABLE NO. 7.-Balances in the hands of disbursing officers, United States Reclamation Disbursing clerk, Department of the Interior, George W. Evans.. McChesney Special disbursing agents, United States Reclamation Service: William S. Arthur. Fred. W. Brose.. Walter A. Brothers. John J. Buck. Fred L. Cavis. George M. Eba.. Anton H. Gullickson. Henry P. Seidemann. James W. Spencer. Gordon N. Van Sant. $305.83 12, 850.28 Herbert A. Yates. Total.. Balance in the United States Treasury, as shown by the books of the Division of Bookkeeping and Warrants, Treasury Department, at the close of business, June 30, 1906......... LIABILITIES AND FUTURE EXPENDITURES. 386, 075.37 15.057, 085.97 The liabilities against the fund consist principally of the allotments set aside for the construction of the various projects, and of such additional amounts as will be required for those projects for which only a partial allotment has been made. In addition to these general liabilities, specific liabilities are incurred by the negotiation of contracts and the engagement of services. The methods employed for entering into such agreements are hereafter referred to in detail, and the amounts of the contracts for building work are shown in tables accompanying the several project reports. For present purposes it is sufficient to refer to such liabilities only so far as they indicate the amount of money which will be required from time to time to carry on the work at present under way. Engineers in the field prepare quarterly estimates of the future probable expenditures. These figures are probably nearer the maximum than the minimum amounts that will be required, as they are based upon the assumption that the work will proceed under normal and uniform conditions, and do not take note of the continually recurring obstacles. On the other hand, they are based on present conditions and of necessity can not forecast or take note of possible favorable or unfavorable fluctuations in the market prices of labor H. Doc. 204, 59-2--4 and materials. They do, however, present an index to the probable demands on the fund and are therefore of value. The following table, compiled from the table submitted with the eighteenth (October to December, 1906) quarterly estimates, gives such a forecast for the two years, July 1, 1906, to June 30, 1908: Estimated expenditures July 1, 1906, to June 30, 1908. FIG. 2.-Diagram showing the growth of actual and estimated receipts and expenditures 1901 to 1908 These estimates of the actual expenditures to June 30, 1906, and the actual and estimated receipts to June 30, 1908, have been used in the preparation of fig. 2, which shows the growth of receipts and expenditures. The upper curve shows the growth of the funds by additions from year to year, and the lower curve shows the expenditures during the same period. 8061 DETAILED ANALYSIS OF EXPENDITURES. In the body of this report there appears under each project heading a statement showing a distribution of the total expenditures on such project according to the purpose and character of the expense. For the primary projects whose construction has been authorized, and where active building operations are under way, there is also given an analysis of the total expenditures according to the physical features of the projects. In the tables showing the estimated cost of the contracts, amount expended, and percentage paid, are listed some fully completed contracts on which the expenditure was greater than the amount of the original estimate. This in most instances is due to the fact that for reasons that could not be foreseen the amount of work has exceeded the estimates; that is, the proposal being at a fixed amount per cubic yard for each kind of material excavated, the estimated cost is based upon the anticipated amount of material and the anticipated classification. In regard to the classification, great care is taken to determine as far as possible the character of material to be excavated in order to avoid uncertainty in the nature of the work, and as a result to induce contractors to make closer bids. It has been found in many cases that although the material under the surface has been prospected by drilling or test pits at intervals of 100 feet or less along the canal lines, the variations between the points of investigation have often been such as to greatly increase the quantities of the more expensive character of material. Consequently, when these investigations indicated a certain amount of rock, or expensive work, for which a higher bid had been made, the uncovering of the material would show more than had been anticipated, which would result in an increase in the total. Besides this, when the ground has been uncovered new conditions have been encountered which could not have been foreseen, and it has been necessary to make changes in methods or in structures at a greater expense. This is often the case where water or extremely moist ground has been found in excavations, when a careful examination of the surface did not indicate the probability of unusual conditions. The amount of material is often increased on account of conditions which it is impossible to foresee. In deep excavations or embankments the slope which the newly uncovered material will take is very often different from that which is indicated by the examination of similar material in its natural state. This would often cause a considerable increase in the amount of material handled. A number of the contracts have been completed at about the estimated cost or for a considerably less amount. This has been due to the fact that the conditions found as the work progressed were the same as, or more favorable than, those indicated in advance, while in a number of cases the developments of the work afforded opportunity for changes which resulted in a decrease in cost. FISCAL AUTHORIZATION. The expenditure of public funds may be made only in pursuance of an appropriation by Congress except in certain emergencies involving possible loss of life or destruction of public property-and is limited to the amounts stated and to the purposes indicated in the act making the appropriation. Authorization should be distinguished from approval, as authorization usually antedates the incurring of expense (though sometimes in cases of urgency given subsequently by an approval of subordinate action), while approval ordinarily follows the incurring of liabilities to cover the amount of the claim therefor. The control of the reclamation fund is vested in the Secretary of the Interior, and his authorization, either personal or properly delegated, is necessary for all expenditures. Personal authorization is usually given for matters of a general nature, as (a) the authorization of the Reclamation Service to undertake surveys generally; (b) the allotments made for primary projects designated for construction; (c) the issuance of fiscal regulations governing the Reclamation Service. Delegated authorization is usually given for the details covered by the personal authorization above referred to, and may be by the occasional approval of recommendations covering certain specific matters of urgent importance, as (1) the acquisition of necessary lands or canals, or rights of way; (2) the permission to begin "force account" building where a contractor has failed or proposals are considered exorbitant; (3) the purchase of machinery or materials the necessity for which was not foreseen, etc. Delegated authorization may also be given by the periodic approval of submitted plans and estimates of proposed expenditures. Quarterly statements are prepared by the supervising engineers outlining the work proposed for the next succeeding quarter. The work will be of varied nature, according to the location and degree of progress theretofore made, but experience has shown that some of the matters to be covered are as follows: 1. The contemplated examination or reconnaissance of new projects or possible extension of existing ones. 2. The boring and drilling necessary to develop information as to the character of the excavation and foundation. 3. The making of location surveys for the necessary canals. 4. The making of topographic surveys of the irrigable lands. 5. The preparation of designs for structures and maps of irrigable lands and canals. 6. The preparatio. of specifications and advertisements for proposed contracts, etc. 7. The negotiation of agreements with the water users, including investigation of titles and subscriptions. 8. The undertaking of necessary incidental operations, as proposed lumber and cement mills, limekilns, etc. 9. The building (either by contract or force account) of the principal irrigation structures, as canals, ditches, dams, and tunnels, which are described as to necessity and probable cost, including the equipment and materials. 10. The building (either by contract or force account) of necessary incidental structures, as roads, telephone lines, quarters, offices, storehouses, corrals, shops, etc., which are described as to necessity and probable cost, including the equipment and materials required. 11. The purchase of necessary lands, canals, or rights of way. Submitted with such statements are tables covering the amounts estimated as necessary to accomplish the work outlined. These estimates include: 1. Services of engineers, experts, inspectors, clerks, etc. 2. Wages of foremen, mechanics, laborers, etc. 3. Expenses for subsistence, forage, camp supplies, etc. 4. Expendable supplies, such as fuel, explosives, lubricants, etc. 5. Materials, such as cement, steel, lumber, piles, etc. 6. Equipment, such as machinery, tools, wagons, animals, furniture, etc. 7. Lands, canals, rights of way, etc. 8. Payments on contracts. The quarterly statements and estimates when received from the field are revised in the administrative offices of the service at Washington, and additional estimates are included covering the general administrative and engineering work of the service. The occasional special authorizations already referred to are listed under the projects or other headings to which they refer, so as to make the statement the complete and final record of all authorizations. After the statements and estimates have been approved by the Secretary of the Interior notice of such approval is sent to the engineers, who are thereby authorized to incur the expense necessary for the execution of the work planned. A copy of the approved statement and estimate is transmitted to the Auditor for the Interior Department for use in the subsequent auditing of the accounts submitted under such authorization. INCURRENCE OF EXPENSE. Obligations against the reclamation fund are incurred in one of two general ways-by the engagement of personal services or by contracting for or ordering the delivery of supplies or the performance of services other than personal, commonly known as contract or job work. PERSONAL SERVICE. For securing the personal services of technical or clerical employees calls are made upon the Civil Service Commission for the certification of eligibles from its registers, and appointments therefrom are made by the Secretary of the Interior. In addition to the classified positions for which certification is asked as above there are a great many positions which require mechanical skill and experience, but for which educational tests are not essential. As the spirit of the civil service law requires that such positions also should be filled entirely upon merit, without regard to the political, religious, or social connections of applicants, the following regulations have been formulated: The following regulations governing examinations and appointments in the field service of the Reclamation Service have been approved by the Secretary of the Interior and Civil Service Commission and will replace all previous circulars or regulations on this subject: CLASSIFICATION. All positions may be considered under one of two headings. First, those requiring an educational test; and, second, those requiring no educational test and known as registered positions. All positions in this Service are classified and subject to examination except those hereafter mentioned under the heading "Unskilled labor.' (1) Educational tests. Application should be made to the United States Civil Service Commission, Washington, D. C., directly for all information concerning educational tests. A manual of examinations is issued in January and July of each year by the Commission, giving all necessary information concerning future examinations to be held at stated times for various educational positions and showing the qualifications of the persons already eligible from past examinations. In addition, circulars can be had from time to time concerning special examinations. Positions requiring educational tests, if not filled by transfer or promotion or by reinstatement, will be filled by certification from eligible registers of the Commission. Requisitions by engineers in charge for certification for appointment should be sent to the chief engineer. The principal positions requiring an educational test are (a) engineering aids; (b) assistant engineers; (c) engineers; (d) draftsmen and computers; (e) bookkeepers, clerks, including stenographers, copyists, and typewriters; (f) specialists or experts in various lines for which special examinations are held from time to time, such as chemists, electrical engineers, law clerks, physicians, etc. |