(UNTITLED)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-01240A000100140083-6
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 3
• Document Creation Date: December 9, 2016
• Document Release Date: July 24, 2000
• Sequence Number: 83
• Publication Date: January 5, 1960
• Content Type: REPORT

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
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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.
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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.
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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