Document Type: 
Document Number (FOIA) /ESDN (CREST): 
Release Decision: 
Original Classification: 
Document Page Count: 
Document Creation Date: 
December 9, 2016
Document Release Date: 
July 24, 2000
Sequence Number: 
Case Number: 
Publication Date: 
January 5, 1960
Content Type: 
PDF icon CIA-RDP80-01240A000100140083-6.pdf148.57 KB
Approved For Release 2001/09/04: CIA-RDP80-01240A000100140083-6 1fr,& a On January 5, 1960, E. L. Pahl., CAAD, met with representatives of the Comptroller,! s Office, CIA to discuss plans for our limited con rehensive audit of CIA. E. R. Saunders, Comptroller, CIA, was absent on leave and was not expected to return before next week, and Mr. Pahl. therefore met with Deputy Controller. We Pahl advised that he was now free from his other audit responsibilities and that he and Mr. Williams were in a position to devote all their time to the . comprehensive audit of CIA. Based upon the discussions, it appears that GAO and the CIA Comptroller's shop are not in agreement as to the extent of the compre- 25X1A hens ve audit of CIA. stated that Mr. White, Deputy Director for Support, bad established, the guideline that the "cover+aafd'side of the house" would not be subject to GAO audit. Tb& CIA tits has a special 25X1A mng which, according to means that the entire covertment/ .ccartment is closed to GAO. For example, stated: that since the Finance Division was on the covert side of the house, it was his understanding that GAO would not be given access to the agency reguations setting forth the practices and procedures of the Division,, the accounting manuals and charts of accounts of the Division. He suggested that a lthou,gte we would not be pitted to review the covert Y1330330e Division, access to the other or8enisationa1 entities within 25X1A the Comptroller's OMce would be possible with certain a .imitations. uggested that GAO consider making their itial comprehensive audit of the Visa" Division which 11 operation, including a review of the Genera]. Kedge c s of the CM Divtsiwpa tA.Mr IM ,", N ~MMk Approved For Release 2001/09 -0 40A00 00140083-6 ' 14 Approved For Release 2001/09/04: CIA-RDP80-0124OA000100140083-6 Mr. Pahl advised that his understanding of the audit access to be 25X10 granted to -w differed sigalficautly from that stated by in that 46-Understood the agreement granted GAO access t 4for a ep x to the ma e,, regulations, chart of accounts, and accounting manuals priing to the activities of the Finance Division, but that we would not be permitted access to the unvouchered expenditures themselves. 14r,, Paha advised further that he bad intended to make the initial surveys of the Finance Division with emphasis on the internal CIA review meahanisIms, such as Internal audits, inspections, and any other internal reviews of the Finance Division. 25X1A concluded with a request for examples of what we might want to access to in Finance Division. Pahl advised that he would need access to the manuals, regulations and other written material setting forth the policies, procedures and practices under which the Division operates, the organisational structure of the Division, au 25X1A It was agreed that MO would bold up on its audit of the Finance. 25X1A Division until had had. an opportunity to check big signals with a-ter advised that he had discussed the natter with Mr. White and that Mr. White had agreed with the concept that GAO 25X1? would not ;have acess to such a covert compartment as the F'Mnance Division, bpi that M~nd White are to meet at 1:00 p.m* tcwiorrow (Wednesday, Jaw= 7 6, 1,960) to .y explore the setter, and that Pahl would be advised of! the outcome of the matter sometime that a1 moon. Approved For Release 2001/09/04: CIA-RDP80-0124OA000100140083-6 Approved For Release 2001/09/04: CIA-RDP80-0124OA000100140083-6 25X1A At the close of the mee14ng psba give ne copy of each of the fouawtng tor'm a. .+ Personal History Statements 2. Appendix No. jr., to the Personas, History Statement, and 3- Reporb ot %dical History to complete his recorrd 'With GSA for seourLty puzposes only. Be L. Publ V5r0 Approved For Release 2001/09/04: CIA-RDP80-0124OA000100140083-6