ACCRUING UNRECORDED COSTS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05246A000100030021-9
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 1
• Document Creation Date: December 12, 2016
• Document Release Date: May 3, 2002
• Sequence Number: 21
• Publication Date: March 12, 1959
• Content Type: MEMO

Approved For Release 2002/'5/14 : CIA-RDP78-05246A 0 100030021-9
Office Memora~crfem ? UNIT ES ?fOVERNMENT
TO Deputy Comptroller
FROM : Chief, Fiscal Division
Accruing Unrecorded Costs
DATE: 12 March 1959
REFERENCE : Task Force Report dated 27 February 1959
on Accruing Unrecorded Costs
1. Suggested method of accruing unrecorded costs for
vouchered funds is being revised based on the allotment and
accounting records and procedures which will be implemented
on 1 July 1959. Inasmuch as the obligation documents will be
available in the Fiscal Division, even though the allotment
records will be maintained by the allottees, the changes in the
proposal already submitted to the Task Force will not be material.
The revised proposal will be completed promptly.
2. In revising the method of accruals for vouchered funds
the principles set forth in reference will be followed as closely
as practicable even though the mechanics of developing the
accrual may differ because of avail0ility of documents or of the
procedures followed in accounting and reporting.
3. The significance of accruals to the maintenance of cost
records and reports is clearly set forth in reference.
4+. The number of different classifications of costs as set
forth in reference which can be accrued on a sound technical
accounting basis indicates that satisfactory accruals can be
developed for the other costs when each problem is developed in
detail.
25X1A9A
00 -
Document Ho. ------ -----
No C! anga In Class.
DecIa,~s~ t 4
Approved For Release 2002/05/14: CIA-R[3R78-05246A000100030021-9
25X1