mission are observed by the carriers, and t irregularities in accounts themselves but reflected in the accounts. The ultimate ob Board of Examiners is to create a condi practices will not occur because of the cer reflected in the accounts.

At the present time the bureau is still the liquidation of accounting matters resu operation of railroads. Final certificatio the annual average operating income of period," and examinations are being mad of carriers for compensation or benefits du 204 and 209 of the Transportation Act.

The Bureau of Accounts is under a Assistant Directors. A field force of e quarter in seven branch offices, located sibility to the railroad accounting offices, of carriers' accounts to detect violations an whether the accounting orders of the co with. The examiners at each office are

'The activities of this bureau during the perio were largely confined to examination of carri operating income for the test period in order to pensation due carriers from the government.

Charge. The examiners of the central office at Washington review the reports returned by the field investigators and handle correspondence relating to interpretations of orders and such other office routine as is inevitably associated with work of this nature. A special section of the bureau was created in 1920 to consider the problem of depreciation, and preliminary studies and analyses are now being made in order to carry out the provisions of the law relating to depreciation.

Bureau of Statistics. This bureau contains six sections: Administrative, Annual Reports, Operating Returns, Wage Statistics, Accident Statistics, and Mechanical Tabulation.

The bureau itself is under a Director, while the sections are under section chiefs. The first and last sections listed above are self-explanatory. The Annual Reports Section receives and examines annually reports from over 3100 corporations, including steam railroad companies, electric railway, sleeping car companies, express companies, telephone companies, water lines, telegraph and cable companies, and pipe lines. It prepares the annual statistical publications, Statistics of Railways in the United States," the Preliminary Abstract of Statistics of Common Carriers," and the annual report of express companies; also the quarterly commodity statistics. The Accident Statistics Section prepares quarterly and annual bulletins of railroad accident statistics. Analysis is made of the causes of accidents in a form adapted to the requirements of those engaged in accident prevention.

66

The Operating Returns Section prepares the following monthly

statements:

Operating revenues and operating expenses of Class I steam roads, by regions and districts.

Operating revenues and operating expenses of individual large steam roads.

Freight and passenger service operating statistics of Class I steam roads, by regions.

Operating statistics of individual large steam roads.

Freight and passenger train service unit costs of Class I steam roads.

Revenue traffic statistics of Class I steam roads.

Summary of reports of large telephone companies.

of the various sections of the bureau, in orde such important problems as the separation between freight and passenger service, the div line and terminal, etc., information as to wh commission in exercising its powers under

Bureau of Valuation. To carry out the w the Valuation Act of March 1, 1913 (37 Sta mission established the Bureau of Valuation though in modified form, an important an since it is provided in the law that after an been made the work performed shall be ke territory of the United States was divided districts Eastern, Central, Western, South handle the various problems involved in the p five-member boards of engineers, land attor were created, one member on each board fo each of these three divisions of the work, were established. The field work of the has now been completed and the field parties The field work of the other two divisions completion, so that it has been possible to district offices hitherto maintained and to organization in Washington.

Econon organiz those o

showed

carried

zation Thes of mak

kept re importa personn their di

trative the sys for det They a classify lectivel

location exampl kind of ices the

'Hous

Economy and Efficiency in the preparation organization of the United States Governme those outlines, however, in that whereas the showed only organization units, the present: carried far enough to show the personnel em zation unit.

These outlines are of value not merely a of making known the organization of the kept revised to date by the services, they important tools of administration. They personnel to see at a glance the organizat their disposition. They establish definitely trative authority and enable each employee the system. They furnish the essential ba for determining costs by organization divi They afford the data for a consideration classifying and standardizing personnel and lectively, they make it possible to determ location of organization divisions of any pa example, laboratories, libraries, blue-print kind of plant possessed by the national gover ices they are attached and where they are lo

1

1 House Doc. 458, 62d Congress, 2d Session, 1912