CONGRESS, HOUSE OF REPRESENTATIVES.No

STATEMENT OF EXPENDITURES, OFFICE OF SUPERVISING ARCHITECT OF THE TREASURY, 1909.

LETTER

FROM

THE SECRETARY OF THE TREASURY,

TRANSMITTING

A FULL ANALYTICAL STATEMENT OF THE EXPENDITURES FOR THE MAINTENANCE OF THE OFFICE OF THE SUPERVISING ARCHITECT OF THE TREASURY FOR THE FISCAL YEAR 1909.

APRIL 7, 1910.-Referred to the Committee on Appropriations and ordered to be printed.

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY, Washington, March 26, 1910. SIR: In compliance with your request for a full analytical statement of the expenditures for the maintenance of the office of the Supervising Architect of the Treasury, the following is submitted:

The various branches of work under the control of this office are comprised under three general sections: First, statistics or information; second, housekeeping; third, construction.

There accompanies this letter a tabulated schedule marked "Statement No. 1," giving every item of expenditure for all purposes in the conduct of the work carried on by the office during the fiscal year of

1909.

For convenience of reference in the following résumé the perpendicular columns of this schedule have been lettered from A to E. The columns indicate the character of the work performed, while the items horizontally under each of these columns have been numbered from 1 to 26, and indicate the cost of each kind of service under each of the three divisions of the work of the office. In referring to this schedule in the following, the letters and numbers will be used.

In considering this schedule an arbitrary charge of one-fiftieth of the total amounts charged for personal services in the office in all cases has been fixed to cover general questions or requests for information that are in no way pertinent to or have any connection with

any of the particular subjects treated under the various columns. This covers various general statements to Congress relative to the work of the office, lists of employees and salaries of same, data necessary to have for hearings before committees, the compiling of the annual report of the Supervising Architect; both verbal and written answers to inquiries from all sources as to positions under the office, materials which are desired, specified, or used in government work, and numerous other even less important subjects. Such questions are of small importance separately, but when taken as a whole amount to considerable cost during a year. In an outside business house this expense would be charged to the general expense account. Section 1. The figures under column C, together with the onefiftieth of all items for personal services in the office in columns A, B, D, and E, give the cost of the work under section 1 (information). The total cost as shown in line 24, column C, in 1909, was $22,220.90, which, plus one-fiftieth of items 18, 19, 20, and 21 (the personal service cost), state the cost of advertising for, inspection of, selection, and purchase of sites, together with such information as does not apply to any particular subject under the office. The total sum of items 18, 19, 20, and 21 under columns A, B, D, and E, is $402,230.64, one-fiftieth of which is $8,044.64, or a total expense for this section of $30,265.52, which is 1.06+ per cent on the total amount expended under this branch of the work, i. e., $2,871,653.37. None of the work under this section would be handled by an architect in outside practice, except at a large extra fee, but would have to be cared for by the owner himself or his agent.

Section 2. The figures given under columns D and E, less the onefiftieth of the amounts under items 18, 19, 20, and 21 already charged under section 1, gives the cost of the work under section 2 (housekeeping). The total cost as shown in line 24, columns D and E, was $160,520.32, and less the one-fiftieth on items 18, 19, 20, and 21, or $1,418.15, would be in net amount $159,102.17, which is 10.87 per cent on the amount actually expended under these branches of the work, as marked at top of statement under columns D and E, i. e., $1,462,748.60.

Of the work falling under the branches covered by the expenditures in these columns, all would be cared for by the owner or his agent, or if any part of it, such as furnishings, were placed under the charge of an architect, a fee of at least 10 per cent would be charged for such services (see paragraph 2 of American Institute of Architects, schedule of minimum charges, submitted herewith).

Section 3. The figures given under columns A and B, less the onefiftieth of amounts under items 18, 19, 20, and 21, to which attention has been called under section 1, and already charged under that section, gives the total cost to this office for everything in connection with the construction of new buildings and extensions to buildings already constructed which are the subjects treated under section 3 (construction).

This, stated in actual figures, would be as shown in line 24, columns A and B, $783,173.84, less the one-fiftieth of amounts under items 18, 19, 20, and 21, in amount $15,663.47, making $767,510.37, which is 6.84+ per cent on the amount actually expended under these subjects, as marked at top of statement under columns A and B, i. e., $11,225,850.03.

Of the total expenditures in these columns the amounts under items 1, 2, 3, 4, 5, 6, 7, 8, 9, 12, 13, 14, 15, 20 and a certain part of 19 and 22 must be deducted in any comparison of the cost of such work by private architects as against the same work done under this office, or if considered, the extra compensation that would be charged for such work by private architects must be added to his regular charges. These deductions should be equitably allowed for the following reasons: Item 1: Advertisement for proposals. In private practice work is very seldom advertised, bids being obtained by invitation, and if advertising is resorted to the cost of such advertising would be paid by the client.

Item 2: Surveys, levels, grades, etc.-These are always furnished by the owner free of cost. (See paragraph 6, schedule of the American Institute of Architects.)

Item 3: Plaster models for architectural details.-If these are desired in private practice, as they usually are in most large work, they are included in the contract with the builder and paid for by the owner in exactly the same manner as for other materials supplied by such contractor.

Item 4: Mill and shop inspection of steel and iron.-This, like plaster models, is either included in the contract or paid for directly through the contractor by the owner, as will be seen in paragraph 6 of the schedule of the American Institute of Architects.

Item 5: Test pits and borings on sites.-In private practice these are usually included under the item of surveys, levels, and grades, and as such would be furnished to the architect free of cost.

Item 6: Traveling expenses of officers and employees.-By reference to paragraph 7 of the schedule of the American Institute of Architects it will be seen that all necessary traveling expenses would be paid to the architect by the owner.

Item 7: Shop drawings.-These drawings are usually included in the contract and allowed for at the rate of from $2 to $3 per ton and paid for by the owner the same as any other material furnished under the

contract.

Item 8: Laboratory testing of materials.-These are paid for by the owner, as shown by paragraph 6 of the schedule of the American Institute of Architects.

Item 9: Photographs of progress of work. In private practice these photographs are included in the contract price for the building, to be furnished by the contractor.

Item 12: Commissions to disbursing officers.-In private practice the owners do not have disbursing officers, but usually pay through their own offices.

Item 13: Commissions to architects.-Manifestly this would not be a part of the cost of construction drawings.

Item 14: Compensation of superintendents of construction.-By reference to the schedule of the American Institute of Architects, paragraph 11, it will be seen that when a superintendent of construction or clerk of works, such as the Government maintains, is employed for continuous superintendence of the work in private practice, the expense and salary of such employee are borne by the owner.

Item 15: Rent of offices, supplies, and equipment of superintendents.As stated above, the compensation and expenses of this character of superintendents, under the American Institute of Architects' schedule,

are paid for by the owner, and this would include the rent of offices, supplies, and equipment, if such were necessary.

Item 20: Legal services relative to contracts, sites, and settlements.Such services are always furnished the architect, as in the case of surveys, levels, etc., by the owner, or if such advice is obtained from the architect, paragraph 5 of the schedule of the American Institute of Architects indicates that consultation fees for professional advice are to be paid in proportion to the importance of the question involved and the service rendered.

As to the part of item 19, which should be deducted, only an arbitrary amount can be fixed in this connection because of the greater amount of routine work and more expensive system necessarily employed by the Government over a private establishment, and this has

estimated as closely as it possibly can be, that a private office would cost not to exceed three-fifths of what the service covered under item 19 would cost under the Government, and therefore an arbitrary deduction of two-fifths of the total amount under this item has been made.

Practically the same statement holds good as regards item 22, but has been worked out on a slightly different basis.

The subitem a under item 22, "specially prepared paper:" As architects in private practice only supply their clients with not to exceed 10 duplicated sets of drawings, and the Government, by their advertising regulations, compel the issue of 40 sets of drawings, the specially prepared paper has been divided by 4 and a deduction of three-fourths the amount of the cost of such paper made in this.

statement.

The subitem b under item 22: No deduction has been made.

с

Subitem c under item 22, "typewriting machines:" Because of the use of these machines not only in work under columns A and B, but also under columns C, D, and E, the amount has been divided by 2, and one-half of the amount deducted.

Subitem d under item 22 has been left intact.

Subitem e under item 22 for the same reason of the division of the cost of typewriting machines, has been divided in half, and only half the amount charged.

The foregoing, it is believed, will explain the reasons why the items mentioned should not be estimated on in any comparison between the work of outside architects and similar work under this office.

To state the above in actual figures: Total cost of office expenditures in connection with construction, as shown in line 25 under columns A and B, $783,173.84, less the one-fiftieth already charged in section 1, $15,663.47, gives the cost in connection with purely construction $767,510.37, or 6.84 per cent, on the total amount expended, as shown at top under columns A and B, i. e., $11,225,850.03. Deducting from this cost sum total the amount of items excepted (items 1 to 9 and 12 to 15, etc.) would give $767,510.37 less $454,946.03, leaving $312,564.34 as the cost under the Supervising Architect's office of those portions of the work of construction which would, under the American Institute of Architects schedule, be cared for by a private architect, i. e., $312,564.34, or 2.78+ per cent, on the actual expenditures for this work, to wit, $11,225,850.03.

The following comparative statement drawn from statement No. 1 will illustrate this point very clearly. Total cost to Government for