ACCOUNTS BRANCH FUNCTIONS AND RESPONSIBILITIES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05747A000600040003-7
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 4
• Document Creation Date: December 9, 2016
• Document Release Date: August 24, 2001
• Sequence Number: 3
• Publication Date: December 9, 1963
• Content Type: MF

JUST s1 V -7-Pi? P'aT1 NiJ 10.2
9 December 1963
MEMORANDUM FOR: Chief, Confidential Funds Division
SUBJECT : Accounts Branch Functions and Responsibilities
1. Attached herewith is a statement of the major functions and
responsibilities of the Accounts Branch.
2. The Accounts Branch T/0 was established in 1956. Subsequently,25X1A
it was reduced _ Since 1956 the functions o Accounts Branch have
been expanded by:
a. The addition of control over property shipments to Type I
and Type II property installations,
b. The establishment Type II property installations,
c. The audit and certification of Department of Defense billings,
d. The audit and certification of commercial invoices chargeable
to confidential funds allotments,
e. The overall increase in vouchers handled,
f. Increase in the number of Class A, Type I and
installations serviced, and
g. An increase in number and complexity of proprietary entities.
The work assigned cannot be performed under the existing T/O. Any thought
of reduction would necessitate the elimination of functions.
3. As indicated in paragraph 2 above, the functions of this Branch
are based upon requirements levied upon it by established accounting and
reporting procedures, therefore, a reduction in manpower requirements is
contingent upon changes in accounting requirements.
(continued)
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Memo dated
9 December 1963
4. During the past year the following changes have been effected
which enable better utilization of manpower and.increase performance:
a. Accounts Payable for property procurement procedures have
been revised to provide separate accounts for the establishment
of liabilities and the expenditures, with the Fiscal Division
maintaining an expenditure account. This change eliminates
the recording of voucher fund expenditures for property in
the confidential funds account.
b. Reporting of accommodation procurement transactions to the
Fiscal Division was changed from a transaction basis to a
monthly summary report.
c. Processing schedules have been established with ADPD which
provide for processing of confidential funds transactions
on a current basis.
d. A revised advance account statement was developed, for use
in connection with employee and agent advances, which should
provide uniform procedures for the maintenance and adminis-
tration of advance accounts.
hief, Accounts Branch
Attachment:
As stated above
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Statement of Major Functions and Responsibilities
Accounts Branch - Confidential Funds Division
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Audit, reconcile and record activities reflected in monthly financial
reports received from installations following Class A accounting and
reporting procedures and Type'I property procedures; and prepare dis-
patches, cables, memoramda, etc. concerning such activities.
2. Audit, reconcile and record necessary adjustments covering annual
dollar value reports received from installations following Type II
property procedures, and prepare correspondence with respect thereto.
j3 Reconcile and prepare vouchers to record Headquarters property trans-
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actions.
Audit, process and record Bureau Schedules (payments made through the
Fiscal Division) covering billings from Armed Services for services
and property.
5. Audit, certify and record special procurement'accountings - GSA,
Revolving Funds, etc. and invoices from commercial suppliers covering
procurement activities involving confidential fund allotments.
6. Analyze and police General Ledger Control and Subisdiary Accounts and
employee advance accounts.
7. Review all confidential funds posting vouchers to determine that
9. Prepare and/or distribute the following financial reports:
a. Monthly Confidential Funds Report
entries are in accordance with established accounting procedures and
the coding manual and contain proper approvals and certifications.
Review and analyze financial statements of Proprietary projects for
form and content in conpliance with Administrative Plans, and to
record changes in Agency equity as determined therefrom.
b. Expenditure, issue and cost listings
c. General Ledger and Subsidiary Machine listings
d. Quarterly Status of Advance Accounts for Employees, Agents and
Projects
e. Various other reports as required by Comptroller Instruction, Memoranda
etc.
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10. Review of Audit Reports from both internal audit and public accounting
firms and prepare memoranda in reply to or comments on such reports.
25X1C 11. Develop and maintain cost data on prepare reports 25X1C
reflecting such cost data by object c ass an cost center; receive,
analyze, control and record other billings in connection with the
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