(UNTITLED)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05252A000100130007-7
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 5
• Document Creation Date: December 9, 2016
• Document Release Date: August 11, 2000
• Sequence Number: 7
• Content Type: REPORT

Approved For Re ase 20'0%0812-9: CIA-RDP78-05252A000100130007-7
2. Cash disbursements for property, coming within financial property account-
ing procedures, shall be entered on the financial records as a charge to "Cost of
Property Acquired" and simultaneously recorded as an allotment expenditure under
object classification 08.9 for expendable supplies or 09.9 for non-expendable
property. Cash disbursements for property acquisitions shall be reflected on
Schedule E as a normal allotment expenditure and the transactions shall be
recorded in the installationts property records in accordance with the applicable
transaction codes. At the foot of Schedule E. for each fiscal year involved,
separate sub-footings shall be shown to identify the total of the items coded
as sub-object classes 08.9 and 09.9, as follows:
Current Month Cumulative
Totals __x_
Items coded 08.9 and 09.9
Other items
Totals as above
Since all transactions including those recording cash acquisitions of property
will be reflected on Schedule E, it will no longer be necessary to submit
Schedule E-1, "Cash Disbursements for Property Acquisitions", as previously
prescribed. Headquarters, when recording Schedule E, will charge Account No.
600.1 for the current monthts expenditures exclusive of those coded 08.9 and
09.9 and will charge Account No. 195 for the items coded 08.9 and 09.9.
3. On the installation's property records, transfer will be made from
accounts payable to the Headquarters accountability account (Account No. 495)
in conformance with the total of items coded 08.9 and 09.9. When property is
procured by one station on behalf of another and is chargeable to the allotment
of another station (such as M)B for POB) the following accounting treatment
will be afforded the transacti .-
A pproved Far-Release-200 (,rj252A000110( 130007-7
SEE REVERSZFOR DECLASSIFICATIOIN ACTION;
 Approved For Release 2000/p 4 - CIA-RDP78-05252A000100130007-7
(a) Record the acquisition as Cost of Property Acquired and an allotment
expenditure in the procuring stationts accounts.
(b) Record the acquisition in the property records of the procuring
station.
(c) Prepare Transfer Authorization to the requisitioning station and
record as a reverse allotment expenditure.
(d) Process as Material in Transit to requisitioning station.
(e) Requisitioning (receiving) station will record the Transfer Authoriza-
tion as Cost of Property Acquired and as an allotment expenditure.
(f) Requisitioning (receiving) station will record the property acquisi-
tion in its property records and forward copy of Receiving Report
to procuring (shipping) station.
(g) Procuring (shipping) station will use copy of Receiving Report as
the basis for adjusting its accounts payable and Material in Transit
account.
(h) The procuring station will not reflect the transaction on its
Schedule E, provided the acquisition and trans-shipment occur in
the same accounting period; if the acquisition and trans-shipment
occur in two separate accounting periods, the acquisition will be
reflected on the procuring stationts records as Cost of Property
Acquired and the Transfer Authorization to the requisitioning
station will be reflected as a credit to Cost of Property Acquired
and reported on the respective Schedule E's, as appropriate.
(i) The requisitioning (receiving) station will record the Transfer
Authorization from the procuring (shipping) station as Cost of
Property Acquired representing a cash; procurement of property
Approved For Release 20001,08129 : CIA-RDP78-05252A000100130007-7
 Approved For Release 2000/08/29' -05252A000100130007-7
transaction for general ledger purposes as opposed to recording
the transshipment for property accounting purposes as an acquisition
from material in transit.
OR
(a) T/A the cash disbursement to the requisitioning station without
recording the transaction as Cost of Property Acquired, or an
allotment expendit ure.
(b) Same as (b)
(c) Same as (d)
(d) Same as (e)
(e) Same as (f)
(f) Same as (g)
(g) Same as (i)
above
above
above
above
above
above
NOTE: If the acquisition is not recognized by the Finance Officer as
procurement on behalf of another station of if station accountability
is to be transferred by use of Transfer Authorizations as well as
property accountability in connection with transshipments from stock,
paragraphs (b) and (h) above will apply. This is true because such
cash procurement of property is being treated in the allotment
accounts of the procuring station as an allotment expenditure and so
reflected on Schedule E of the procuring station.
A separate dispatch is being developed in reply to reference (b) which relates
to such transactions.
4. At the close of each month, effective beginning with the month of July
1956, each field installation shall close its "Expenses" and "Cost of Property
Acquired" accounts to "Transfers", and support this transaction by a
Approved For Release 2000/08/29 : CC,IA,-RDP78-05252A000100130007-7
 Approved For Release 2000/08/29 CIA-RPP78-4,5252AO00100130007-7
Notification of Transfer of Funds or Accounts (Form No. 494) which shall show
separately the total current month expenditures for each account. Notwithstand-
ing the foregoing, the Expense and Obligation Subsidiary Ledgers shall continue
to reflect all expenditures for budgetary statistical purposes and as support
for the accumulated "Expense" column on the Schedule E for each fiscal year
report.
Approved For Release 2000/08( , RDP78-05252A000100130007-7
 25X1A
Approved For Release 2000/08/29 : CIA-RDP78-05252A000100130007-7
Approved For Release 2000/08/29 : CIA-RDP78-05252A000100130007-7