INCREASE IN OBLIGATIONS FISCAL YEAR 1953 SUBSEQUENT TO 30 JUNE 1953

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05538A000200090003-8
• Release Decision: RIFPUB
• Original Classification: S
• Document Page Count: 1
• Document Creation Date: December 12, 2016
• Document Release Date: August 29, 2000
• Sequence Number: 3
• Publication Date: June 30, 1953
• Content Type: REPORT

Annroved For Release 2001/1A!Lft1T?T l ib-05538A00020OO99O03-8 '~
Increase in Obligations Fiscal Year 1953 Subsequent to
1. Sharp rise in reported obligations for the month of July4was
due to:
a. obligations incurred in June but not recorded until the month
of July,
b. A change of method in the recording of obligations. Previous
to this month obligations had been recorded by Finance on the
basis of documentation. Starting with July obligations were
recorded on the basis of reports from the Area Divisions,
Area Division records regarding obligations had always been
in excess of the figures previously recorded by Finance.
c. The installation of a new system which resulted in the feeding
of data to the machines in such a manner that obligations
were automatically recorded where an expenditure had been made
even though no obligations had been previously recorded.
2. The decrease in August resulted from an analysis of the obligations
by lAS and the removal from the books of recorded obligations not
considered valid.
3. The continued increase in obligations during September, November,
and December resulted in a detailed study by TAS and PAS of each
allotment account showing a sizable increase. The results of these
findings were presented in reports dated 2, 19 and 23 October 1953
and 4 February 1954.
4. The decrease in obligations during January and February were
for the most part due to the findings of the TAS and PAS study
group. The major portion of this decrease was due to the elimination
from the recorded obligations for the fiscal year 1953 of prior
years adjustments applicable to 1952, the removal from the books
of duplicate obligations and the reduction of obligations considered
overstated by the Area Divisions.
5. The sharp increase in obligations in July 1954 resulted from the
fact that the Far East Area Division, DD/P, reported increases in
obligations sufficient to bring the obligations into line with pre-
viously recorded expenditures. The detailed information on this
increase is contained in PAS memo dated 27
CONFIDENTIAL
Approved For Release 2001/11/0 : CFA-RDP78-
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