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«k««d| o b U i M d is attached hereto* The first application for a necessity certificate covering a project can be very preliminary, but if such an application la timely we later can revamp the application or modi fy It with amendments. ftee important point is to be cure oar preliminary application is filed in tine. We already have received necessity certificates covering certain projects. It is very probable that further expenditures have been nade in connection with these same pro­jects that were not included in the coats and/or estimates that were submitted when these certificates were applied for. In such oases the Managers should advise this office, itemising the additions and changes so we 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 liavy officer of authority is familiar with thorn. A memorandum covering necessity certificates already has been sent to those who attended the reeent conference of Managers and Accountants. A copy of earns is 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, pleas# provide us with the data. PCM R Chester H. Loveland