CHAPTER XIV 



FISCAL AFFAIRS 



A, 



.LTHOUGH it was a small, temporary organization, OSRD 

 handled an amount of money which was quite large according to peace- 

 time standards. The responsibility for the administration of funds was one 

 of those delegated by the Director to the Executive Secretary; the imple- 

 mentation of that delegation was a function of the budget and finance 

 office within the Administrative Division, headed by Carey G. Cruikshank 

 as Fiscal Officer. Cruikshank, who had a wide background in Government 

 fiscal operations, came to OSRD from the Department of the Interior. To 

 him goes much of the credit for the smooth functioning of OSRD fiscal 

 affairs. 



Serving immediately under Cruikshank was George Sklar as Assistant 

 Budget and Finance Officer. The principal divisions of the office were the 

 cost accounting section, W. F. Edwards, Chief; audit and claims section, 

 M. R. Deutsch, Chief; budget and accounting section, W. B. Roberts, Chief; 

 payroll unit, Mrs. Lillian M. Greene, head, and the special services unit, 

 Mrs. Mae R. Magee, head. Gordon V. Potter, who had served in the fiscal 

 office before joining the Navy, succeeded Roberts as Chief of the budget 

 and accounting section on March 8, 1946. 



The magnitude of OSRD fiscal operations is indicated by the following 

 tables: 



Table i 



FUNDS AVAILABLE 



* Received from the Emergency Fund of the President for the operation of the Na- 

 tional Defense Research Committee and the Office of Scientific Research and Development. 



t Received from the Foreign Economic Administration for equipment developed by 

 OSRD contractors and transferred to foreign governments. 



t Through June 30, 1946. 



