Miller's work addresses two primary audiences, the Andrew W. Mellon Foundation, which funded the two-year study at Cornell, and the University's administrators, who would assess the extent to which they would underwrite the report's recommendations. It lays out a series of activities that the library conducted to measure the Project's research design and makes specific recommendations for the organization, selection policy, budget control and planning of collection development at Cornell. The report's scope and tone-- whose principal leitmotifs are limits, controls and bounds-- contrasts sharply with the optimism of the interim report, written two years earlier.