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? <z> ? g | S i g f g v already obtained la attacked hereto. the first application for a necessity certificate covering a project can be eery preliminary, bat if such an application is timely we later aan revamp the application or nodi fy It with amendments. The important point is to be sere our preliminary application is filed in time. We already have received necessity certificates covering certain projects. It is very probable that further expenditures have been made in connection with these same pro* jeets that were not included in the costs and/or estimates that were submitted when these certificates were applied for. In such cases the Managers should advise this office, itemising the additions and changes so ve may decide whether an amendment to the original certificate should be sought. Several projects can be.included in one application for a necessity certificate if those projects all are of such a nature that one Army or Mavy officer of authority is familiar with them. A memorandum covering necessity certificates already has been sent to those who attended the recent conference of Managers and Accountants. A copy of same le attached hereto for ready reference. Review all your expenditures that have been or will be charged to capital and If it la at all reasonable to consider any of them as being required in the interest of war. effort activities, pleass provide us with the data. PCB R Chester I. Loveland