ACCOUNTING AND BUDGETING REQUIREMENTS FOR ADVANCE CONSTRUCTION PROGRAMS AND DISCUSSION

FORMULATION IS DESCRIBED OF A HIGHWAY CONSTRUCTION PROGRAM IN KENTUCKY. MACHINE CONTROL FOR CONSTRUCTION BUDGETING WAS ACCEPTED AND A COMMITTEE OF MANAGEMENT PERSONNEL APPOINTED TO ASSURE SUITABLE ADMINISTRATIVE ARRANGEMENTS AND TO GUIDE THE DEVELOPMENT OF THE PLAN. A DESCRIPTION AND FLOW CHART WAS DEVELOPED OF ALL RELATIVE PROCEDURES CURRENTLY USED FOR THE PRECONSTRUCTION PHASE FOR FEDERAL-AID PROJECTS. AFTER A SURVEY OF PRESENT PROCEDURES DEALING WITH DEPARTMENTAL CONSTRUCTION ACTIVITIES, AN OVER-ALL FLOW CHART WAS PREPARED. THIS CHART PROVIDES THE BASIS FOR ESTABLISHING THE WORK FLOW UNDER A CONSTRUCTION BUDGET. THE REPORTING STAGES REQUIRED TO OBTAIN CONSTRUCTION BUDGET CONTROL WERE DETERMINED FROM A SUMMARY FLOW CHART PREPARED PRIOR TO COMPUTER PROGRAMING FOR THE NEWLY ACQUIRED ELECTRONIC COMPUTING EQUIPMENT. THE DATA PROCESSING PLAN CALLS FOR A CONSTRUCTION PROGRAM EXPEDITER IN THE OFFICE OF THE CHIEF ENGINEER WHO WOULD BE RESPONSIBLE FOR THE EXECUTION OF THESE PROGRAMS. WHEN THE CONSTRUCTION BUDGET RECEIVES OFFICIAL APPROVAL, THE DATA PROCESSING STAFF RECORDS THE ENGINEERING AND FINANCIAL ESTIMATES. THIS RECORD IS MAINTAINED AND COMPARED WITH WHAT ACTUALLY OCCURS UNTIL THE PLANNED HIGHWAYS HAVE BEEN CONSTRUCTED. TECHNICAL PROGRESS AND COSTS INCURRED ARE POSTED TO THE PROJECT RECORD. APPROPRIATE REPORTS ARE PREPARED PERIODICALLY FOR EACH PROJECT.

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Filing Info

  • Accession Number: 00200982
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Sep 29 1994 12:00AM