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

• Document Type: CREST
• Collection: General CIA Records
• 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
• Publication Date: March 9, 1956
• Content Type: MEMO

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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
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Item 3:
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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
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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.
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