The computer program (CAN 2) described in this report is one of several related programs used in the New Mexico District cost-analysis system. The work-effort information used in these programs is accumulated and entered to the nearest hour on forms completed by each employee. Tabulating cards are punched directly from these forms after visual examinations for errors are made. Reports containing detailed work-effort data itemized by employee within each project and account and by account and project for each employee are prepared for both current-month and year-to-date periods by the CAN 2 computer program. An option allowing preparation of reports for a specified 3-month period is provided. The total number of hours worked on each account and project and a grand total of hours worked in the New Mexico District is computed and presented in a summary report for each period. Work effort not chargeable directly to individual projects or accounts is considered as overhead and can be apportioned to the individual accounts and projects on the basis of the ratio of the total hours of work effort for the individual accounts or projects to the total New Mexico District work effort at the option of the user. The hours of work performed by a particular section, such as General Investigations or Surface Water, are prorated and charged to the projects or accounts within the particular section. A number of surveillance or buffer accounts are employed to account for the hours worked on special events or on those parts of large projects or accounts that require a more detailed analysis. Any part of the New Mexico District operation can be separated and analyzed in detail by establishing an appropriate buffer account. With the exception of statements associated with word size, the computer program is written in FORTRAN IV in a relatively low and standard language level to facilitate its use on different digital computers. The program has been run only on a Control Data Corporation 6600 computer system. Central processing computer time has seldom exceeded 5 minutes on the longest year-to-date runs.