CRITERIA FOR USE OF AUDIT (Sanitized)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05256A000100080002-4
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 6
• Document Creation Date: December 14, 2016
• Document Release Date: September 9, 2002
• Sequence Number: 2
• Content Type: MISC

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A. Transfers from Other Stations or from Headquarters.
10 The offsetting entry is a credit to transfers and proper reference
should be made to the TVA number and/or dispatch reference with
adequate description given as to type of currency, rate of exchange
and dollar equivalent as appropriate.
2. Transfers are not to be for personal convenience without prior
approval from lashington.
B. Refunds on Advances
1. The currency refunded on Operational Advances must be the same as
the currency advanced. Personal advances in indigenous currencies
must be reflected as U. S. Dollar obligations and reeavmert handled
in accordance with Fiscal Regulation 25X1
2. The rate Used in converting. to U. S. Dollars must be the same as the
rate charged to the individual at the time the advance was made.
The difference is to be charged or credited to exchange equalization.
C. Receipts from Conversions
1. Washington must authorize all conversions for the procurement of
official funds, for other operational purposes, or at rates unfavor?
able to the organization. If the Station has a general authorization,
the conversion must be supported by an exchange slip or certificate
giving detaile-of date, rate of the currency involved, and the name
of the exchange broker or person with whom the exchange is made.
2. There must be a bona fide reason for all conversions.
3. Determine that the rate of exchange is not unfavorable in comparison
with the rate at which currency is purchased for the operational
needs of the station unless otherwise authorized by Headquarters.
If a loss is involved, the charge should be either to the project
or to exchange equalization, as authorized.
D. Uiscellaneous Receipts
1. If arising from the sale of Government property, make sure that
authority has been granted by Washington. Notify the property officer
of the disposal of the property.
2. See that bids have been received for the sale of Gmernment property
and that the highest bid has been accepted.
3. Trace the cash to verify that it has been taken into the Station funds
in total.
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4. In the case of refunds of expanses, see that there is documentary
evidence showing the amount refunded tied-in to the original ex-
pense charged and scrutinize the original transaction to see if
credit has been given to the proper account and for evidence of
loose control giving rise to the refund.
Cash Disbursements:
A. General - A good criterion is to ascertain that no disbursement tends
to persomallybenefit an employee either directly or indirectly.
1.. All receipts in. foreign language should have a brief English trans-
lation so that determination can be made of the propriety of the
charges.
2. All vouchers must be supported by roceipted invoices evidencing that
payment was made in the amount claimed. If a receipt is not Obtained,
or is retained at the station for security reasons, a certification.
should be made to that effect on each such voucher and not a blanket '
certification covering all vouchers in the entire report.
3. Normally; disbursements should be made in indigenous currency:
4. The Chief of Station mast approve all expenditures and accountings and
make WI appropriate certification that such expenses are true and
accurate.
Transfers of Funds or Accounts to Ihshington or to Other Stations
1. The TYA or transfer should indicate the authorization when applicable.
2. The T/A must have sufficient information to enable, the receiving
station to determine the propriety of the charge and to effect account-
ings or rebinds wherever appropriate.
3. There one station has incurred expenses on behalf of another station;
see that receipted invoices evidencing the disbursement are attached
to the copy of the Tik submitted in the report. of. the station making
the disbursement. Verity that the appropriate allotment is charged
with such payments.
C. Advances
1. Advances made by Class A Stations should show date, purpose, type of
currency, rate of exchange and dollar equivalent. Class B Stations
, need not show rate of exchange or. dollar equivalent as these advances
are carried on station records in currency issued.
2. All advances must be specifically authorized for purposes of official
nature.
3. The amount should be reasonable.
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40 Advances should net be made for personal expenses other than for
travel and/or salary in cases of emergencyll'and only with Headquarters'
approval? The voucher should indicate a reference to such approval.
5. Voucher should be supported by documentary evidence that payee has
received the funds, And include a statement as to when an accounting
and/or refund will be made.
6. Advances made by Class A Stations are carried as part of the Accountable
balance of the Station. Those made by Class B Stations are to be
carried as suspense items. Every report must show a listing of the
advances outstanding.
D. Conversions
1. Authorization from 'lashington.
20 Bona fide reason for conversion.
3. Exchange rate not a disadvantage to the Government.
4. Supported by exchange slip or certificate giving details of date,
rate of currency involved, Amine= of exchange broker or individual
from whom procured.
5. Tie..in to currency received as reported in the receipts of funds.
E. Overhead No ea
01. Personal Services; Includes salaries, and allowances of staff
employees.
(a) Voucher should be signed by person receiving salary and/or
allowance and should designate the period covered and the
amount paid.
02. Travel; Includes Gas Oil, and per diem
(a) Vouchers for local travel and sulporting data, of staff employees,
are to be sent tol for audit. Notation showing 25X1
25X1 should be placed in the report at the time these velars
date, voucher number, payee, amount, and date seat to 25X1
are removed. Gas, oil and minor repairs to vehicles are for
official cars only. Certification should be made to the effect
that for official use. No mileage payable on official cars,
only on personal cars which Washington has authorized to be used
for official purposes.
25X1 (b)
P.11 to be notified of any travel advances or pur.-
chases of fares for travel of staff employees outside of station
area.
(c) Travel claims paid for travel outside area must have reference
to Washington computation and Approval of amount to be paid
together with computed voucher.
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(d) Actual Actual travel expenses in lieu of per diem is not authorized
for staff employees.
03. Transportation of things ? Porterage
(a) Detailed information relative to payments made for shipment
of personal effects of staff employees should be transmittee
25X1 to the I Ifor audit regarding weight and time
(b) No insurance charges will be allowed on personal effects.
(e) Shipment of official supplies and equipment should be supported
by invoices showing the details of the trensrection, and evidence
that the items have been received.
04. Communication Service
(a) Verify that no personal charges are included,
(b) If long distance call or telegram, the person to whom made,
purpose, and summary of the message should be shown where
security permits, If not 4 certification must be attached.
(c) Vouchers are to be supported by paid billings.
(d) Telegrams for hotel reservations are not authorized.
O. Rants and Utility Services
(a) Verify that the expenses are for official installations and not
personal residences.
(b) Supported by receipted documents,
06. printing and Binding
(a) Supported by- receipted invoices.
07. Other Contractual Services; Includes repairs, subsistence, and support
of persons, photographing, typeeriting and stenographic services:,
leeks, keys, etc.
(a) Ilajor auto repairs, if due to accident, certificate to effect
that car veas being driven for official business and not for
personal use. It must also be stated whether or not the car
was covered by insurance aid if the accident wee reported to
Headquarters. (Check with Procurement Divisiaa.)
(b) Language lessons muet have approval of Assistant Director or
Staff Chief of colert office.
08. Supplies and neterials
(a) question any unusually large purchases or purchases of a peculiar
nature.
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(b) Purchases exceeding 1.'000.00 must have prior approval from
Washington.
(0) Calling cards are not allowable.
09. Equipment
(a) Nust have Washington approval.
(b) Must be sufficientb described so that it can be recorded on
Headquarters records.
Fa Representation N.0- OS
1. ?lust be approved by Assistant Director concerned or by the individaal
be has designated in accordance with Paragraph 6.3e of the Confidential
Funds Regulations.
2. Must not be exclusively for U. S. officials, however, where their
presence is incidental to proper entertainment of Foreign Officials
the entire expenses maybe reimbursed in accordance with Paragraph
702g of the Confidential Funds Regulations.
3. Must have a detailed statement showing official necessity of expense
and show number of persons entertained, general description in
identification, and total charge for function or service.
4. See that statement or invoice sapports charge in view of nature of
function.
G. Operation Expense
1. Project must be identified and have been approved.
2, 'Period covered, nature of payment, and payee should be clearly
described.
3* Payments should be supported by receipt or security certificate*
1413 Ds ? - nditures of an unusual nature or for an unusually large amount
must be accompanied by a brief explanation or justification. If
authorized by Washington reference should be made on the voucher
to the dispatch number authorizing the expenditure.
5. Be careful on operational entertainment and vague general sweeping
operational payments not clearly defined by exact purpose and nature
such as "Development of X", "Operating expenses in connection with
X", "Payments for X". These explanations are insufficient justifica-
tion to support official expenditures. Entertainment should always
show who, where, whys utn and how much.
6. If payment is made and alTashington cable or pouch is given as
authority the cable or pouch should be viewed by the auditor.
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1A NNTAL.
Whenever taxi far tion must be made as to
mbyprablic transportation was not used.
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