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Torpedo-boat destroyer No. 33, Trippe (Bath Iron Works):

Knots. Speed on standardization trial.

31. 14 Speed on 4-hour full-speed trial.

30. 89 Torpedo-boat destroyer No. 34, Walke (Fore River Shipbuilding Co.): Speed on standardization trial.

31. 33 Speed on 4-hour full-speed trial.

29.78 Torpedo-boat destroyer No. 35, Ammen (New York Shipbuilding Co.): Speed on standardization trial.

31.59 Speed on 4-hour full-speed trial.

30. 48 The following are the percentages of completion of the machinery of the vessels named, now under construction, viz:

Battleships: Utah, 99.56; Wyoming, 80.25; Arkansas, 76.42; Texas, 10.10; Florida (New York Navy Yard), 89.80.

Torpedo-boat destroyers: Patterson, 91.91; Fanning, 23.60; Jarvis, 19; Henley, 19.10; Beale, 29.50; Jouett, 58; Jenkins, 58. Collier: Neptune, 97.90.

Submarine torpedo boats: Carp, 92.30; Barracuda, 86.20; Pickerel, 84.20; Skate, 76; Skipjack, 95.66; Sturgeon, 96.99; Thrasher, 47.94; Tuna, 85.50; Seal, 97.50; Seawolf, 6.98; Nautilus, 6.81; Garfish, 6.50; Turbot, 1.50.

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INSPECTION OF MATERIAL.

Comparison of the inspection work performed during the fiscal year ending June 30, 1911, with that of the preceding fiscal year is indicated in the tables below:

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The amount of material reported under Supplies and Accounts is material under the cognizance of that bureau, in addition to material purchased for the naval supply account, which includes material for other bureaus.

The distribution of work was:

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The work in the laboratory at South Bethlehem is performed by an assistant inspector of engineering material, who is also a chemist.

A closer cooperation between the inspection forces of the different bureaus has been attempted during the year, for the purpose of economy and efficiency, by eliminating unnecessary duplication of travel and other expenses; and for the purpose of expediting delivery of material, by reducing delays in inspection.

ENGINEERING EXPERIMENT STATION, ANNAPOLIS, MD.

The facilities of the station for making tests and experiments during the year have been greatly improved by the purchase and installation of additional machines and instruments.

By the aid of the work performed at this station the bureau has been successful in eliminating from competition makers of inferior packings, has reduced the number of types of packing for use in the service, and has materially reduced the cost per pound. Through the operation of this station the bureau has also been able to determine which are the best brands of oil for gasoline engines, and light is also being obtained on the subject of oils for forced lubrication. A lengthy study has been made of boiler corrosion and of boiler compounds used for inhibiting corrosion and preventing the formation of boiler scale. As a result the bureau has issued standard rules for the care of boilers and has adopted as a standard a boiler compound which can be purchased much more cheaply than the commercial proprietary compounds.

A large number of tests of different devices were made during the year.

During the winter months midshipmen from the Naval Academy, accompanied by instructors, visited this station during drill periods to observe the work in progress and to gain knowledge of the best results already obtained.

H. I. CONE,
Engineer in Chief, United States Navy,

Chief of Bureau, The SECRETARY OF THE Navy.

REPORT OF THE PAYMASTER GENERAL OF THE NAVY, CHIEF OF THE BUREAU OF SUPPLIES AND ACCOUNTS.

NAVY DEPARTMENT,
BUREAU OF SUPPLIES AND ACCOUNTS,

Washington, D. C. October 19, 1911. Sir: I have the honor to present the report of the Paymaster General of the Navy upon the operations of the Bureau of Supplies and Accounts for the fiscal year ended June 30, 1911, accompanied by tabulated statements showing in detail the cost of maintaining the fleet, the navy yards, and stations.

These statements cover all transactions involving expenditures for the Naval Establishment, and show, in principal items, as follows: Amounts drawn from the Treasury.

$118, 617,888.25 Expenditures on account of construction of new ships, including labor and material..

19,532, 806. 20 Cost of repairs to ships and equipage at home and abroad.

9, 567, 637.48 Cost of maintaining ships in commission (other than receiving ships),

including pay of officers and men, subsistence, and incidental'expenses.

33, 330, 422. 96 Cost of maintaining receiving ships, including pay of officers and enlisted men, subsistence, and incidental expenses..

5,789, 794. 70 Cost to the Navy: Of the Lighthouse Establishment.

79, 678. 19 Of the Fish Commission.....

93, 837. 16 Of the Naval Militia of the several States.

240, 933. 86

THE SYSTEM OF COST-OF-WORK ACCOUNTING.

The bureau is pleased to report the satisfactory operation of the system of cost-of-work accounting as inaugurated by the Secretary at Boston, and ordered to be put into effect in the last of the industrial navy yards on April 4, 1911.

The system as operated in the navy yard at Boston is considered most practicable and businesslike for the needs of the service. The advantages of no system can be fully realized, however, until it has been in operation for several years, allowing time for the service to accommodate itself to the changes incident thereto, and to become familiar with the details, definitions, new nomenclature, and reasoning involved.

During the year numerous changes in details have been presented and given careful consideration by the bureau and the accounting officers, and, where experience has clearly shown their necessity, those tending to the improvement in the details of the operation of the system and in the reports rendered have been adopted.

Much careful consideration and numerous conferences have been necessary in the working out of the details of the system, in protecting it against changes which would have hampered its development, and in adapting it to the different conditions existing in various yards. The constant effort has been to preserve a common system for all yards, so that the problems of each yard might be solved along similar lines.

On April 4, 1911, an officer of the Pay Corps was ordered to the Washington Navy Yard for the purpose of installing the system of cost-of-work accounting in that yard. On July 1, it superseded the old system which had been in operation for many years, and although difficulties not found at other yards have been encountered, the system is now in operation, and reports similar to those received from other yards are being rendered periodically.

The legislation enacted during the last regular session of Congross provided as follows:

That hereafter in fixing the cost of work under the various naval appropriations, the direct and indirect charges incident thereto shall be included in such cost *

In the enactment of this law Congress saw fit to require that a system of cost-of-work accounting be maintained.

Many practical benefits have already resulted, the most important being:

(1) Charges for labor, material, and indirect expense are accurately allocated to appropriations. This will eliminate the possibility of issues of material without charges being made against the purpose and appropriation for which the material is issued.

(2) The question of the preparation of pay rolls and time records having been carefully developed, these records are now most complete.

(3) The reports of monthly expenditures are received in the department much more promptly than in previous years—the time of rendering these reports being from 4 to 12 days, whereas formerly it took from 15 to 30 days.

(4) The costs of all jobs are reported to the respective bureaus promptly upon completion, thus enabling them to make inquiries and obtain information where the charges appear to be excessive.

(5) The charges incurred monthly in operating and maintaining various shops in a navy yard are located under specified headings, and a monthly report made to the commandant, inspection officer, and the head of each division, this statement not only showing the current month's charges, but also those for the previous month and the accumulated charges to date.

(6) The officer in charge of a shop is enabled to intelligently investigate and check up the expenditures and see whether the month's charges have exceeded the previous month's or the average for the number of montlis to date, thus placing him in position to reduce and keep in close touch with his operating expenses. These reports are forwarded within three to five days after the end of each month.

(7) By the establishment of certain fixed accounts under specified headings, to which are located all expenses for the indirect or overhead charges, a careful analysis of the expenses can be made and any such charges appearing to be excessive can be immediately investigated.

(8) Heads of divisions are notified when a job reaches 70 per cent of the estimated cost. An investigation can then be made to determine whether the actual work has progressed in the same ratio as the expenditure of money under the job. The books of the accounting office are at all times open to inspection by officers attached to the various divisions of the yard, thus enabling them to obtain the cost of any particular job at any time.

(9) The cost of manufacture of standard articles for the Navy is now being maintained with a view to comparing and awarding the work to the navy yard which can manufacture the articles for the least cost.

(10) In order that officers in charge of work and the manager of the Fard may be informed daily of the expenditures made against each appropriation, the accounting officer prepares a report showing the amount allotted from each appropriation, divided between labor and material, the daily expenditure and the amount expended to date, as well as the available balance, these reports being made in most cases within eight to fourteen working hours after the expenditures have been incurred.

(11) The cost records, being kept in such a manner as to clearly show the labor and material charges for each shop through which the work passes, enable an analysis to be made of the total charges for any job order.

Representatives from several departments, after inspecting the results as shown by the books of this bureau, have favorably commented upon its completeness and adaptability for the Government service generally.

NAVAL SUPPLY ACCOUNT.

On the 1st of July, 1910, all material, with the exceptions provided by law, was transferred to the naval supply account. The act of June 25, 1910, provides as follows:

Naval supply account for the naval establishment: All stores on hand July first, nineteen hundred and ten, shall be charged to a naval supply account on the records of the Bureau of Supplies and Accounts, and all purchases of stock or expenditures for manufactured or repaired articles for stock at vy yards or stations, during the fiscal years nineteen hundred and eleven and nineteen hundred and twelve, shall be charged to this account and be paid for from “General account of advances."

The amount so advanced during the fiscal years nineteen hundred and eleven and nineteen hundred and twelve shall be charged to the proper appropriations as these stores are consumed from stock, and when disbursements made for all other purposes are accomplished, the amount so charged shall be returned to “General account of advances" by pay or counter warrants: Provided, however, That such material as provisions, clothing and small stores, medical stores, and such other materials as the Secretary of the Navy may designate, may be purchased by specific appropriations or transferred to specific appropriations before such materials are issued for use or consumption. The said charge, however, to any particular appropriation shall be limited to the amount appropriated therefor.

The last regular session of Congress supplemented the above act as follows:

* hereafter the naval supply account for the naval establishment as created by the act of June 25, 1910, under the Bureau of Supplies and Accounts, shall govern the charging, crediting, receipt, purchase, transier, manufacture, repair, issue, and consumption of all stores for the naval establishment, excepting the materials named in that act and such other materials as the Secretary of the Navy may designate: Provided, That the amount expended under general account of advances for the purchase and manufacture of stores and materials for the naval establishment shall not exceed the amount available for such purpose,

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