The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with the fundamentals of such procedure is essential to the engineer as well as to the business man. Details of practice must, of course, vary with the requirements of each undertaking, but the underlying principles vary but little, and it is believed that a record of the system developed by the District is of such value that it should be made available to the public.
Cavis, F. L., "Accounting and cost keeping of the Department of Engineering and Construction" (1922). State Publications. 74.