REPORT ON STATUS OF APPROPRIATION ACCOUNTS (STANDARD FORM 133)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05538A000200020010-7
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: June 12, 2001
• Sequence Number: 10
• Publication Date: January 27, 1953
• Content Type: MEMO

Approved FoIr Release 2001/08/091__.R1' 000200020010;7)
- - a
d J~is .. s?e ~a nfie A l-n
Comptroller
Dep zt;;? Compt
Report on Cta to
1, Class. ^ ~
To., TS S C
oaa' A propria on. cc.
27
~ anuary 1953
1. The attachments hereto illustrate two alternative bases
for preparing the subject report. I shall be pleased to discuss
these with you at your c tnvenience.
2. Attachment k provides for reporting "obligations incurred",
(item 9) and "Unpaid obligations - At end of period" (iteir 13 0)
based upon the actual records of the Fiscal and Finance Divisions;
however, fi" 7&yrients" (iter. 14) are sown on a net basis after
deducting; undisbursed balances of 1953 funds in the Finance Division.
3. Attachment B provides for reporting ffiUnna,i. obligations -
At and of period" (item 13 0 and (item 14) in
accordance wit do actual records of the two divisions; however,
"Obligations IncttrrecP (item. 9) is higher than shown in Attachment A
and will disagreo with the ob:ligatiors reported by the Finance
and Fiscal Divisions because it includes undisbursed balances of
funds in the Finance Division when item 14 includes gross
disbursements made ,?r the Fiscal Division.
4. While the Attachment A method may require some exp
in the event a camoarison is made of the amount of payments as
reported to the ureau of the Budget with the actual disb=ursement
of funds as shown by the Treasury Department's records, this method
is essontiall,,- correct inasmuch as the deduction of 1953 funds on
hand from gross payments actually reeu`-in the proper not pay"
=ant figure. For this reason, the Attachment A method is deemed
preferable to tiat illustrated in Attachment B and is recommended
for adoption. The latter method will provide a correct arithmetical
relationship between items 9, 13 C, end 14, bit is objectionable from
two viewpoints,
(1) The "Obligations incurred" are increased unjustifiably
as there appears to be no sound basis for adding the undisbursed
balances of funds to the total "Obligations incurred", end
(2) In some instances, especially early in the fiscal year,
this treatment will result in a negative balance in item 11, "Other
unobligated balances"; this occurred as of 31 August 1952 where
Approved For Release 2001408/09 =a CIA-RDP78,05538A000200020010-7
 Approved For Release 2001/08/09.: CIA-RDP78-05538A000200020010-7
only. or 1953 funds had been made available sad the
addition of of undisbursed funds in the Finance Division
resulted in an apparent over-obligation
Approved For Release - - 5538A000200020010-7