TAB A, CHIEF, AUDIT STAFF'S REPORT ON VISITS TO WH STATIONS, DATED 1 FEBRUARY 1956

Document Type: 
Collection: 
Document Number (FOIA) /ESDN (CREST): 
CIA-RDP78-05538A000200130009-7
Release Decision: 
RIPPUB
Original Classification: 
S
Document Page Count: 
2
Document Creation Date: 
December 9, 2016
Document Release Date: 
December 7, 2000
Sequence Number: 
9
Case Number: 
Publication Date: 
March 9, 1956
Content Type: 
MEMO
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PDF icon CIA-RDP78-05538A000200130009-7.pdf107.41 KB
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76 pproved For Repease`2001/03/02 : CIA-RDP78-05538A000200130009-7 I%w ce Memorandum ? UNITED STATES GOVERNMENT : Chief, Finance Division FROM : Chief, Technical Accounting Staff DATE: S MAR 1966, SUBJECT: TAB A, Chief, Audit Staff Is Report on Visits to WH Stations, dated 1 February 1956 The following paragraphs are suggested for inclusion in your reply to the Chief, Audit Staff prepared for the Comptroller. These paragraphs refer to the specific matters commented on in TAB A, titled "Finance Matters Requiring Attention." Item 4: Based upon discussions with WH Division representat 25X1 C Item 3: 25X1A @$,r~?g,,.. e~ '-b.: hi 70.2 TS S C ?'trPPrwcy EQV' It This item calls attention to misinterpretations of the with respect to the object class distri- bution of travel charges. The Technical Accounting Staff of this Office has scheduled a project to study this regulation and its headquarters counterpart. It will give special atten- tion to the description of the charges applicable to each object class and make such revisions as may be essential for clarifica- tion and guidance of personnel concerned,. Item 6: The Office of the Comptroller has recently prepared a draft of a proposed handbook entitled "Class B Accounting and Reporting Procedures." This txaft is presently in circulation to interested offices so that their comments and suggestions can be incorporated 1A-RDP78-05538A000_ 0130009-7 Approved For Rjease 2001 IA-RDP78-05538A000200130009-7 25X1A 25X1A in the final publication. Publication of this Handbook 25X1 A will rescind those paragraphs.of regulation 25X1A which pertain to accounting matters and will leave in the regu- lation only those sections dealing with policy matters. The comment recommending simplification of has been 25X1A considered and the specific provisions of this Handbook have been reviewed, When the subject Handbook was prepared effort was made to state requirements for Class B Stations in as sim- ple terms as feasible and more simplified allotment control records and procedures were prescribed for such Stations. When a major revision of this Handbook is again required, considera- tion will be given to any further simplifications which may be made in the provisions relating to Class B Stations. Item 8: This comment apparently contemplates that where Class B Stations follow the practice of paying obligations immediately after being created, there is no advantage in recording the obligations as well as the expenditures in the allotment control record, This Office concurs in this view since it is prescribed in paragraph 5d(9) of that where expense is incurred without having been previously obligated the amount of the expenditure shall be recorded as an obligation in the Obligations Column of the Allotment Control Record. In such event only a single recording is required for the obligation and expenditure. It is our view, however, that whenever the obligations are not paid immediately upon their being incurred the initial recording of the obligations are essential to preclude possible over obligations of allotments. 25X1A9a Approved For Release 200 IA-RDP78-05538A000200130009-7 ..2 -