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. Expenditures, as distinguished from costs, are amounts due or paid from an appropriation or fund for goods or services received. As used in the Service's accounting system, the term is not synonymous with disbursements. Expenditures are recorded in the allotment accounts and other financial records when the work or services are performed or materials and property received, regardless of whe.ther the vouchers for such items have been paid. Expenditures are elements of the fund control system rather than the cost accounting system. An expenditure under one contract might rela1:e to work under several cos1: accounts. Use of the accrual basis for recording expenditures enables the accounting records 1:0 disclose an accurate and complete picture of financial condition as of the end of any given accounting period. Separate accounts have been eS1:ablished to accumulate costs of the vanous facilities by project. To assure that work in progress conforms to the approved program as well as the intent of the Congress in appropriating funds, the Service has established a cost authority (CA) system to account for and manage costs of facility construction. Depending upon the nature of the project and the leng1:h of time involved in its completion, either one or several CA's may be assigned for various aspects of the project. Upon completion of the work authorized under a CA, the engineer in charge of the project prepares a final construction cost estimate (Form DC- 1), which becomes the ultimate basis for recording costs in the Service's plant accounts. The CRSP is a composite of many interrelated units, each con1:ribu1:ing 1:0 and benefi1:ing from the overall project. Investmen1:s in project facili ties are accounted 32