CASH DISBURSEMENTS FROM DISBURSING OFFICERS - IMPREST FUND FOR AND ON BEHALF OF FISCAL DIVISION

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05844A000100020002-7
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 3
• Document Creation Date: December 9, 2016
• Document Release Date: July 27, 2000
• Sequence Number: 2
• Publication Date: February 3, 1960
• Content Type: MF

Approved For Release 2000/0t 1,11,131
MEMORANDUM FOR: Comptroller
SUBJECT : Cash Disbursements from Disbursing Officers - Imprest
Fund for and on Behalf of Fiscal Division
REFEir!NCE . Memorandum to Assistant Disbursing Officer from Chief,
Fiscal Division dated 25 January 1960, subject: Report
of Reimbursement of Cash on Hand
1. On January 28, 19(0, you asked the Technical Accounting Staff
to review the procedures relating to cash disbursements made by the
Disbursing Officer from her Treasury imprest fund for and on behalf of
the Fiscal Division and the recording of such disbursements on the
records of the Fiscal Division. The procedures and our recommendations
are stated below.
2. Under present procedures when cash advances from vouchered
funds are authorized, the original and two copies of SF-1166 are pre-
sented to the Disbursing Officer for payment. The Disbursing Officer
makes payment and retains the original and one copy and forwards one
copy stamped paid to the Accounting Branch, The Accounting Branch uses
this copy as the basis for charging advances and crediting Agency cash
(although Agency cash will not be disbursed until the Disbursing Officer
reimburses her Treasury imprest fund).
3. Periodically, the Disbursing Officer reimburses her Treasury
imprest fund. The amount of the reimbursement represents a charge to
the Agency's appropriation on Treasury books at the time the reimburse-
ment is made.
4. When the Disbursing Officer has been reimbursed, the original
SF-1166's (which are in numerical order) are forwarded to the Accounting
Branch along with an adding machine tape listing the amount of each
SF-1166 and the total amount of all SF-1166's included in the reimburse-
ment. This tape also bears a date signifying the date of reimbursement.
5. The Accounting Branch, Fiscal Division, upon receipt of origi-
nal SF-1166's and tape, verifies the amounts on the tape with the
amounts of the SF-1166'x, then the SF-1166's are detached and sent to
files. The tape is then filed for use in reconciling differences be-
tween the cash balances as reported by the Treasury and those reflected
on the Agency's books. Such reconciliations are necessary because,
L -0
Approved For Release 2000/O81
l* -RDP78-05844A000100020002-7
 Approved For Release 2000/08/9: CIA-RDP78-05844A000100020002-7
under the procedures just described, the Agency's cash, on the Agency's
records, is credited before the Agency's cash is actually disbursed
by the Disbursing officer. This procedure has been followed for the
last nine months.
6. The Fiscal Division's reason for requesting the referenced
report is to provide better data if called upon to support its recon-
ciliation; at this time the only thing it could produce is an adding
machine tape showing the date and amounts reimbursed. The Fiscal
Division believes that a memorandum (or simple form) signed by the
Disbursing Officer showing the schedule numbers, amount of each sche-
dule, total amount of the reimbursement, and date of reimbursement,
should accompany the original schedules to the Fiscal Division. This
report would serve as an official notification that the Agency's appro-
priation has been charged,
7. The Disbursing Officer believes such a report is unnecessary
because in her opinion the delivery of the originals of SF-1166's to
the Fiscal Division should be sufficient notice that the Agency's
appropriation has been charged. The Disbursing Officer has agreed to
stamp the date of reimbursement on each original SF-1166 if this is
deemed necessary.
#3. The Fiscal Division has in turn agreed to a report showing the
inclusive schedule numbers instead of a list of each schedule.
0. It is the opinion of this Staff that:
a. A new credit balance general ledger account should be
established to record cash disbursements made by the
Disbursing Officer on behalf of the Fiscal Division,
pending the actual disbursement of Agency cash by the
Disbursing Officer.
b. The delivery of the original SF-1166's to the Accounting
Branch should be considered sufficient notice that reim-
bursement has been effected and the appropriation charged.
c. The Disbursing Officer stamp each original of the SF-1166's
with the date the Agency's cash was actually disbursed.
d. The Fiscal Division, upon receipt of the original SF-1166's
and the accompanying adding machine tape, indicate on the
tape the inclusive numbers of the SF-1166's, and make an
entry to clear from the new account (with contra entry to
the Agency's cash) the amounts of the originals of the
SF-1166's. This will eliminate the need to reconcile the
Agency's cash records with the Treasury's record of the
Approved For Release 2000/08/29 : Cl I Ekff-05844AO00100020002-7
 Approved For Release 2000/08
-RDP78-05844A000100020002-7
Agency's cash. It will, however, create the need, in the
Fiscal Division, to reconcile the balance of the new
account with the total amount of the SF-1166's entered by
the Fiscal Division for which the Disbursing Officer has
not yet been reimbursed. Any reconciliation schedule
required or desired in connection with the new account,
should be prepared by the Fiscal Division.
25X1A9a
Acting Chief, Technical Accounting Staff
Approved For Release 2000/08/29
P78-05844A000100020002-7