The purpose of the Field Accountina Manual is to enumerate field accounting procedures for preliminary engineering, right-of-way, and construction projects and to outline instructions for preparing statements and required reports. It has been prepared specifically as a guide for construction personnel of the Department of Transportation and is published with the intent of establishing uniform basic methods of procedure and adequate documentation of expenditures. Data consistently given in the Field Accounting Manual includes: letters, statements, and reports: project records and documentation; engineering salaries and expenses; and warehousing procedures.