DOCUMENT CONTROL AND VOUCHERING INCOMING T/A'S

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05244A000300020046-3
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 3
• Document Creation Date: November 16, 2016
• Document Release Date: May 4, 2000
• Sequence Number: 46
• Publication Date: April 28, 1971
• Content Type: REGULATION

Approved For Release 2000/06/05 : CIA-RDP78-05244A000300020046-3
OFFICE OF FINANCE INSTRUCTION SHEET
No. 4+7
(This Instruction Sheet is for information only and may be destroyed)
Distribution: Regul r
-
The attached OFI 138
establishes, effective
1 May 1971, the revised
procedures for control and
vouchering of incoming
T/A's which were discussed
in the memorandum for
Chiefs of various B&F
offices from the Director
of Finance, dated
23 March 1971.
S-E-C-R-E-T
Approved For Release 2000/06/05 : CIA-RDP78-05244A000300020046-3
 Approved For Release 2000/06/05 : CIASRE)PJ-?0?214A000300020046-3
28 April 1971
OFFICE OF FINANCE INSTRUCTION NO. 138
SUBJECT General - Transfers of Accounts (T/A's)
Specific - Document Control and Vouchering
Incoming TA's
1. PURPOSE
This Instruction establishes a procedure for the document control
and vouchering of incoming TA's.
2. PROCEDURES AND RESPONSIBILITIES
a. B&F Offices shall:
(1) Maintain a document control through the use of Form 238,
Document Control, for all TA's received.
(2) Voucher TA's for transactions for which directly responsi-
ble.
(3) Forward TA's for transactions for which others are responsi-
ble to other B&F offices or Office of Finance (Accounts Divi-
sion) as appropriate.
(4) Provide immediate advice to the Clearance Officer in the
C&L Division when the T/A involves a resignee.
(5) Monitor listings for Account 1507, Advances to Stations -
Transfers Issued by Field Stations to Headquarters, and
take action or request action as necessary for all trans-
actions listed for stations for which accountings are
processed by the B&F office.
b. Accounts Division shall:
(1) Maintain a document control through the use of Form 238,
Document Control, for all TA's received.
Approved For Release 2000/06/05 : CIA-RDP78-05244A0003
GROUP I
Excluded from automatic
downgrading and
D0020649 ssification
 Approved For Release 2000/06/05 : CIA-RDP78-05244A000300020046-3
S-E-C-R-E-T
SUBJECT : General - Transfers of Accounts (T/A's)
(2) Voucher T/A's received or distribute to responsible offices
for vouchering, as appropriate.
(3) Monitor listings for Account 1507 and take action or request
action as necessary for all transactions listed for stations
for which accountings are processed by Accounts Division.
Voucher all TJA's received for transactions for which they are
responsible.
3. ACCOUNTING ENTRIES
a. TA's received at headquarters:
Debit or Credit - Appropriate account for the transaction
involved (e.g., 1441, 1142, 4241, etc.)
Credit or Debit - Account 1507, Advances to Stations -
Transfers Issued by Field Stations to
Headquarters
b. Station accountings, for TA's to headquarters:
Debit or Credit - Account 1501, Advances to Stations -
Acknowledged
Credit or Debit - Account 1507, Advances to Stations -
Transfers Issued by Field Stations to
Headquarters
4. EFFECTIVE DATE
The procedures set forth in this Instruction will be effective
for all T/A's received on or after 1 May 1971 or for vouchers to
be dated on or after 1 May 1971, as applicable.
Approved For Release 2000/06/05 : CIA-RDP78-05244A000300020046-3