SURVEY, FISCAL DIVISION

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP61-00274A000100140003-9
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 7
• Document Creation Date: November 17, 2016
• Document Release Date: August 1, 2000
• Sequence Number: 3
• Publication Date: April 4, 1950
• Content Type: MEMO

-Aped For Releaje 2000/08/22: MMIROW1
Office Memorandum ? UNITED STATES GOVERNMENT
P,o. ---
NO. WkiATTo Management Officer 1950
TS
SUBJECT: Survey, Fiscal Division ? - : , c, tz -;-r 117
Date f "~ By
1. The subject survey dated 27 March 1950 has been reviewed with
officers of the Fiscal Division and consideration given the reo mnenda-
tions as you have requested. Concurrences are indicated on a number
of individual suggestions, however, in certain cases our appraisal of
findings differs in substance from the survey. The differences of
opinions are explained and supported by laws and regulations, inter-
pretations and statistical data, or references to practical experience
already gained in the nature of satisfactory performances in a "going
and growing concern". In addition, our position has taken cognizance
of projected trends in the growth of the Agency and the factors which
affect the operations and production of the Fiscal Division.
2. In giving consideration to the survey, it is felt that in
connection with certain comments the recammendati ons may have been
based upon generalities and it is believed that a more detailed con-
sideration should be given before arriving at a final determination.
Reference tD survey paragraphs with comments, follows:
Para. 4a(l)(a) - Numerous written directives have been issued for
the guidance of Branch officials in the Fiscal Division. However,
statements of the duties and responsibilities of each individual in the
Division have not been prepared within the Division in writing for the
reason that detailed statements written by the Classification Branch,
Personnel Division, are available and have been reviewed by each employee
in the Fiscal Office. It is believed that to attempt to prepare detailed
descriptions would result in duplicating the efforts of the Classifica-
tion Officer.
Para. 4b - There are three Branches within the Division where
overtime has been performed since the inception of the Organization.
For the purpose of commenting, a statement for each Branch is listed
as follows:
payroll: Overtime in this Branch has been necessary in filing re-
tirement and tax reports and for heading individual earning record cards
for the entire Agency and this is not considered a function to "maintain
currency". No overtime would have been necessary had it not been for
the reports and card preparation.
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Travel: This Branch forms a small unit in which not more than
four people have been on duty and overtime was required because of a
work backlog during absence or as a result of the employees on vacation
and also when special reports were necessitated. Had this Branch been
up to T/0 strength (5), no overtime would have been required.
Fiscal Processing: The Branch performed overtime during a few
weekends for the purpose of preparing documents of the predecessor
organization for the Archives.
Para. 4c - It is desired to point out here, that the functions
performed in the Accounts Branch are completed with the use of National
Cash Register Bookkeeping Machines. The payroll process for the Agency
is performed through the media of graphotype and addressograph equipment.
Under the present systems employed, it is believed that all operations
in the Fiscal Division which may be properly performed by machines are
being completed by other than a manual process.
Para. 4e - We are in no position to comment at this time since the
basis or the statement that there would be a reduction of 1500 purchase
orders per year has not been established. Any proposed change should
be carefully reviewed with respect to legality and a close coordination
pertaining to billing procedures should be made.
Para. 5a - In comparing CIA organizational unit strength on the
basis of average staffing standards established by the Bureau of the
Budget, consideration must be given to the special requirements peculiar
to this Agency. It would appear that the budgetary annual man year
figure has been confused with the actual T/0 to arrive at the proposed
reduction in positions. In this oonneotion, it should be noted that
in any old line organization where personnel may be procured within a
period of approximately two weeks, an allowance of approximately 10%
is made in the TI0 above the actual budgetary annual man-hour needs.
In an Agency like CIA, a greater increase in the T/0 is required to
permit adequate staffing on the annual man hour basis. In view of the
foregoing, re-consideration of the matter is necessary and possibly a
re-survey of the staffing requirements should be made.
Para. 5b - While it is stated that a complete complement of per-
sonnel on duty (54) is essential to enable the Division to carry out
its present mission, no allowance has been given the increase in work-
load in a growing agency. An increase in personnel in the Fiscal
Division will be necessary as there will be an increase by more than
one-fourth in Agency employees to fill the prescribed Agency T/O.
Para. 50 - See discussion under 4b above with respect to overtime.
Regarding the obtaining of employees from the personnel pool, it should
be remembered that fiscal technicians are very seldom available.
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Para. 6&(1)(a) - The Fiscal Division program pro,yides for an ever
increasing demand for the work of a Fiscal Inspector.''. This is occa-
sioned by the need for the review of fiscal and accounting methods and
principles with respect to departmental and field operations. The
Fiscal Inspector's position was only recently placed under the juris-
diction of the Fiscal Division and duties may be foreseen for such an
employee in the position for a minimum period of 12 months on present
assignments. We fully agree that divisions within the Agency and even
within the Government should cooperate byrt cngr personnel
de-
s alelaty teeny be
spared available to others. The Fiscal p
tailed during his short assignment in the Fiscal Division to the Finance
Division for an inspection assignment even though it was difficult sparing
his services for the period involved.
Para. 6b - In order to maintain Agency travel and transportation
accounts in a current status, it is not ossible for the T/D of the
Travel Branch (consisting of 5 positions to be reduced without jeopar-
dizing the level of service that must be provided, This is borne dut
by the fact that overtime has been necessary during or as a result of
absences to maintain work levels. While we concur that Travel Branch
staff strength as well as other staff requirements should benelly
based upon guides established by the Bureau of the o.gld,\ed gqra
allowances must be made for CIA. operations since they are not comparable
to functions provided in average Government agencies. With respect to
Bureau of the Budget staffing standards, attention is invited to "Guide
for Appraisal of Staffing Requirements, Voucher Examinations Activities,
Fiscal Year 1951" which states that the staffing standards are a guide
not intending to.set a minimum or maximum level for a staff engaged in
voucher examination activities but, rather, they are to be used as a
level for staffing under conditions %hioh are usual in average Govern-
ment agencies and the publication provides a measure for comparison.
It is also indicated that agencies having large numbers of complex
vouchers or other variables such as are met by CIA may exceed the
levels provided in the publication. Certain of the peculiarities
found in processing travel accounts within CIA ares
1. Abnormal number of permanent changes of station, occasioned
by increasing domestic and overseas operations. (Not involved in
most agencies).
2. "Repeat" travel orders. (Many trips beint performed against
one order thus requiring a consolidation of many trips on one account.)
3. Extended trips of long duration usually covering many points.
Another item to be taken into consideration with staffing require-
ments arises through the enactment of Public Law 92, 81st Congress,
which permits travelers to procure advances in the amount of estimated
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per diem and this has resulted in a large portion of CIA travelers
requesting advances. This necessitates preparation and processing in
each instance of Standard Form #1034 and performing related accounting
functions. This extra volume of work has been established in the
Travel Branch and is in addition to the normal audit functions, but
it was not considered at the time the budgetary estimates relating to
staffing requirements for 1951 were prepared nor have the advances been
counted in the number of vouchers processed.
Para. 6b(l)(a) - The Fiscal Division concurs in the recommendation
accountability and
issuances
l
t
,
oc
~
that the function of procurement, s
reporting of transportation requests be transferred to the Services
Division, but feels that this function is a minor step in the overall
handling of Agency travel and little will actually be gained by the
transfer.
Para. 6b(1)(b) - With respect to the transfer of the travel order
preparation function to the Services Division, this office feels that
riate
ro
a
t
p
pp
o any
the preparation of such orders may be delegated
office. However, in the opinion of the Fiscal Division, it is more f?!
economical and sound in principle to have travel directed by the
Fiscal Division. This is based to a certain extent on the fact that
it is a technician's job requiring familiarity with laws, executive
orders, regulations, etc., pertaining to travel administration. The
functions of directing travel, procuring and processing transportation
requests were originally placed within the Fiscal Division, later trans-
ferred to the Services Division and subsequently, at the direction of
the Executive, returned to the Fiscal Division, leaving the function
of issuing and processing transportation requests in the Services Division.
Para. 6b(l)(c) - It is believed it would be an unsound business
practice to pace the preparation of travel vouchers in the Fiscal
dit function is performed. A great number of
Division where the au
vouchers received are in good order and require no changes or consul
tati on. The use of a work sheet and subsequent typing by the FiscaF \
Division would result in duplication of claims presentation in a larg