FUNCTIONS OF A CHIEF ACCOUNTANT IN INDUSTRIAL ENTERPRISES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00810A003900100010-7
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 14, 2016
• Document Release Date: March 15, 2002
• Sequence Number: 10
• Publication Date: April 6, 1954
• Content Type: REPORT

Approved For Release 2002/07/23 : CIA-RDP80-0081OA003900100010-7
CENTRAL INTELLIGENCE AGENCY
This Document contains information affecting the Na-
tional Defense of the United States, within the mean-
ing of Title 18, Sections 793 and 794, of the V.S. Code, as
rohibited
amended. I transmission
Person onis- i prohibited
p
N FORMATION REPORT to o or or receipt t by an unauthorized
by law. The reproduction of this form it prohibited.
SECRET/CONTROL-U.S.OFFICIAIS ONLY
SOURCE:
Functions of a Chief Accountant
in Industrial Enterprises
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25X1X
REPORT NO.
DATE DISTR.
NO. OF PAGES
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6 April 1954
REQUIREMENT NO. RD
THE SOURCE EVALUATIONS IN THIS REPORT ARE DEFINITIVE.
THE APPRAISAL OF CONTENT IS TENTATIVE.
(FOR KEY SEE REVERSE)
1. The chief accountant is appointed to an enterprise by the district administration
of the branch of industry concerned, frequently without consultation with the
director of the enterprise. His certificate of nomination, based on a special
ordinance, establishes him as chief accountant of the enterprise and fixes his
grade and salary.
2. The chief accountant is a part of the management of the enterprise and is the
independent financial manager and comptroller of the enterprise. He is sub-
ordinate to the general director in matters of working regulations and other
administrative matters,~but in financial and all other professional matters he
is subordinate only to the chief accountant of the district industrial adminis-
tration. The general director cannot hire or fire staff members of the accounts
and financial department without the chief accountant's concurrence nor can he
independently increase their salary or grant them leave of absence.
3. The chief accountant must submit to the district management the monthly "Harmono-
gram" (detailed work dispositions) for the accounts department (Rachunkowosc),
in which he assigns each member of his staff an exact program with precise dates.
4. The chief accountant is responsible for the pay office and cash. He can make
payments up to 100 zloty in cash without confirmation by the director. Checks
must be signed by both the director and the chief accountant. The director can-
not order a payment without the chief accountant having initialled it. If the
latter refuses to comply, if for example he thinks it counter to the production
plan, the director can give a second written payment directive which the chief
accountant must execute. But in such cases the chief accountant is free from
responsibility and must report the matter to his superior district management.
Howevet, he must not comply with the second directive if he suspects a criminal
manipulation, and he must report such a case to his superiors and possibly to
the local (municipal) financial department. Manipulations of this type are very
frequent and on a large scale in Poland, particularly fictitious expenses for
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STATE X IARMY NAVY X AIR S FBI I lAEC ORR Ev X
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raw materials which are not received. Despite frequent revisions, the irregu--
larities are difficult to detect, and the revisors themselves are usually willing
to participate in the transaction. This is not the case, however, with top
state control personnel who all appear to be conscientious.
5. All documents and vouchers for the bank must be signed by both the chief account-
ant and the-director.
6. The chief accountant is responsible for submitting the proper bills punctually
to the customers and for collecting the amounts due, particularly in transferring
the claims properly to the bank for collection. He must countersign all docu-
ments relating to finances of the enterprise, even if they are signed by a depart-
ment manager or other official.
7. He is responsible for the balance. sheets' production reports, and must see that
stock takings are made by the proper dates. He can demand any pertinent infor-
mation from the official in charge. On the 10th of each month he must draw up
a short financial report of the preceding month.
8. The chief accountant is responsible for remitting the current government profit
payment and the turnover tax. He usually does this by transferring the amounts
from the current bank account of the enterprise to the account of the particular
government institution which may be kept by the same bank.
9. He must see that the limits of the plan are not exceeded. He issues the order to
reduce the stock of finished products or to sell certain quantities within a time
limit. He must keep current with his financial dispositions.
10. The salary of every technical, administrative, and clerical employee consists of
a basic salary and a premium which varies from 30 to 60 percent of the basic
salary. The premiums are confirmed every month in their variations by the
District Management of the Local Industries.
11. The premium of the technical personnel (general director, technical director,
planning director, department heads, engineers) is dependent upon the fulfill-
ment of the plan. Accounting and financial staff personnel receive their
premiums for the correct and punctual completion of the balance sheet, the
reports, and the other works entrusted to them. The basis for their monthly
premiums is the quarterly (net profit) balance.
121. The premium of the chief accountant is 50 percent of his basic salary, and that
of his staff is 40 percent. He can withhold the premium from any member of his
staff whose work he considers unsatisfactory. A notation to this effect must be
contained in the monthly confirmation to' the district authority.
13. The interests of the technical staff and those of the accounting staff do not
always correspond under the system of premiums. The technical staff must achieve
the fulfillment of the plan under all circumstances, while the chief accountant
and his staff must see to it that the limits of the plan are observed.
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Approved For Release 2002/07/23 : CIA-RDP80-0081OA003900100010-7