DESIGNATION OF ALLOTMENT TO BE CHARGED WITH DIRECT COSTS AUTHORIZED BY REQUISITIONS FOR PROPERTY, PRINTING SERVICES, AND BOOKS AND PUBLICATIONS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP81-00728R000100150027-9
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 25
• Document Creation Date: December 9, 2016
• Document Release Date: August 1, 2000
• Sequence Number: 27
• Publication Date: November 10, 1959
• Content Type: MF

 25X1A
SUSJBCT : General -Control of Costs From Indirect
Obligations
Specific - Aes~,gnation of Allotment to be
Charged With Direct Costs
Authorized by Requisitions fc~r
Property, Printing Services, and
Books and Publications
25X1A RTFTRFsNCT Financial~Management Improvement Instruction
1. The purpose of this Notice is to clarify for'allottees
the use of the cost authorization accounts which wers~ estab-
lished for recording ,indirect costa as outlined in refer?nce.
2. The assignment of confidential funds indicators to the
cost accounts was made solely `for administrative reasons and
was in no way intended to signify the use or non-use of
confidential funds in the procurement of serv~.ces or materiel
requisitioned. The cost authorization number is to be used
only to identify the coat account against which the cost of
the serv:lcea and/or mat~ariel requisitioned should b? recc~rd~ed.
It cannot be used to charge any authorized direct coats, such
ae transp~~rtation, Which should be separately obligated by the
requ~.aitioning allottee under the appropriate voucher?d funds
or oonfidential funds allotment.
3. Therefore allottees, in addition to identifying th~a
proper coat authorization account on eaph requisition for
property, printing aervices~ or books and publications, shall
indicate the proper vouchered or confidential funds allotment
to be charged with any related direct costa authoar~lzed.
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10 November 1959 ~'~
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10 June 195
FINANCIAL MANAQrEMENT I3,dPROVEMENT INSTRUCTION NO,. ~~~.~
SUBJECT; General - Imp1?mentation of Financial Hanagetnent
Improvement .Program
Specific - Controls of Costs from Indir?ct
Obligations
1. PURPOSE
Under the Agency's Financial Management Improvement
Program cost limitation? will be established beginning with
fiscal year 1960 for three types of costs from indirect
obligations (hereinafter referred to as "indirect costs"),
namely, property, printing services, and books and publica-
tions. The purpose of this Instruction is to establish
policy and responsibilities with respect to the maintenance
of control procedures to assure that the indirect cost
limitations to be provided beginning with fiscal y?ar 1860
fair each coat center or group of cost centers are not exceeded.
2. POLICY
S?parate limitations wi11 be establish?d by the Budget
Division for each of three types of indirect costs to be
incurred by each cost center (or group of cost cent?rs, where
determined appropriate). These three types of indir?ct costs
are described briefly below:
a. Property
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(1) Tho property cost limitation will control the cost
of all materiel issued, both expendable and non-
expendable, except that common administrative items
of property issued to headquarters components will
be costed against an Office of Logistics cost
account ~.
(2) Reissues of materiel may be made without charge to
the cost limitation of any cost cantor when;
(a) The reissue 1s of the same materiel (i.e, line
~.tem(s)) as was turned in and. to the same cost
center;
(b) The reissue occurs in the same fiscal year in
which the turn-in was made (regardless of the
fiscal year in which tho materiel was withdrawn
from stocl.~);
(c) The materiel turned in was not unsorviceablo or
obsolete;
(d) The materiel is available for issue.
(3) The property indirect cost limitation will supersede
.the property authorization heretofore issued by the
Budget Division; accordingly, Tentative
issued 11 August 1955, is hereby rescinded. Tn lieu
of the property authorization control procedures
required by that liandbuolc, howevor, similar controls
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to preclude excess withdrawals of property will. b?
required as set forth herein with respect to the
property cost limitations.
b. Printing services
Printing services limitations will control. the use by
Agency components of the printing services provided by
the Print~,ng Services Division, Office of Logistics. All
work performed by, ur orders placed for outside printing
through, that Di:,?;~,.;bon wild. be costed against the printing
sexvices limitai '.. ~ ~,:~a be established for each cost
center (or gro~.~ ,~ +'r :4 :::~~~~:~~t c;~nters, where detexminod appro~
priate) ,
c. Books and Publications
This limitation willl control the cost of .books and publ~.-
cations which each cost center (or group of cost c?ntersD
where deteranined appropriate) can obtainthrough the
s?rvicos of the CIA Library/ Office of Central Referent?,
All boobs and publications provided to Agency components
will bo costed Against this indirect cost 11~nitation
based upoia costing .procedures in effect is that Off~.ce.
3 . 1~.LbPi?NSxBILITIL:3
a. Allottees shall be responsible fors
(1) Maintaining control over the value of requisitions
placed for materiel or services chargeable to
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indirect cost limitations in order not to exceed
the cost limitations received.
(2) Requesting the Budget Division, Office of the
Comptroller, for any adjustments to approved cost
limitations.
(3) Reviewing, evaluating and taking appropriate action
based upon reports of indirect costs.
(4) Certify through the use of a rubber stamp on each
requisition for property, printing services and
books and publications, before release to the
Office of Logistics or t'ne CIA Library/Office of
Central Reference as applicable, that unused indirect
cost limitation is available to cover the requisition.
Each allott?? shall obtain sufficient rubber stamps
for his activity for this purpose in ?the format
prescribed below:
"I certify that cost limitation is available.
Requisition No.
Charge Cast Center No.
u or z ng cer
NOTE: The identification of cha~~o~es set forth above
by "Cost Center No." will permit the charge to
cost of tl~e proper cost center and, the accumula-
tion of all cl~.arges to cost centers within an office
or other grouping of cost centers for comparison
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with the limitation.
b. Office of Comptroller shall issue approved cost limits-
tions and establish cost accounting and reporting pro-
cedures as required by this Instruction, including
procedures for recording indirect costs roported by the
Office of~Logietics and the CIA Library/Office of Central
Reference.
c. Office of Logistics shall prepare and implement, in
collaboration with the Office of the Comptroller, internal
procedures as required. by this Instruction.
d. The CIA Library/Office of Central Reference shall provide
financial data for use by the Office of tho Comptroller
in compiling coat information to be redistributed to
usiY~g components, ~a.nd furnish allottees, as stated in
paxagraph 4b with monthly lists of costs (issues) of
books and publications.
4. PPOC~DURRS
a. A suggested procedure for ma3.ntnining control over indirect
cost limitations is sot forth in Attachment A.
b. Stith respect to books and publications it may not b?
practical. in many offices to maintain a formal control
record over. the x?oquisitions-(corm 1395) submitted to
the CIA. Library/Offico o:f Central Reference. In the evont
that no form?~1 record or listing is v~a,:~ntained of the
requisitions for boobs and publications, it is suggc~stecl
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that a file of the copies of unfilled requisitions be
maintained, And as the issues aro received,. which axe
accompanied by a delivery copy of the requisition, the
requisition be .withdrawn from the "unfilled" file and
established in a separate file of "filled".requisitions.
In connection with subscription renewa~.s, for which
requisition forms are not required by OCR, memoranda
could be used in the requisition files to cover such
items. Monthly, alluttees will be providod by the
CIA Library/Office of Central Rof?rence with a report
eoverin~ the cost centers under their ~urisdietion,
which will reflect for. books and publications (1)
tf~e cost limitations, (2) tho costs incurred (issues
in detail), (3) the unfil]ed requisitions, and (4) tho
balances of the cost limitations. It is believod that
the data as shown on this report, to~othor with thc~ file
of "unfilled" requisitions, should furnish adequate
control over the cost limitations for books and publica~
tions,
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AT'~ACHMENT
S FC`.R,FT
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~u;;cs~(;i;cl I}rocoduro for l~iaintainxn~
Con~Lro]. C3ver Costs :from Indirect Oi~ligat9.uns,
1. GI:NLIiAL
7'o maintain control over limitations issued for cost:
from ~,nd~.rcct obligations a separate Cost Limitation Control
Rocard (form No, 1G42, copy attachod) may be maintained by
tho allottee :Cdr eacll cost center or group o~ cost centers
for which an advice of cost limitation is received i~ran the
fiudget Division, Oifiee o~ the Comptroller. By maintaining;
a record of this type tho allott~e will know the status o:~
each cost limitation and be assured that, insofar as possible,
costs arising from requisitions will not e~ccaed the amoullt
of the cost limitation received.
2 . PROC ~L'DUR1;
a. The allotted wi11:
Record the amounts o~ cost limitation reccivecl, as
shown on advices o:f cost limitations, in tho
"Limitation Deceived" column of ~L'ho control record
The amount o:f the limitatioll will also be e~.tended
to the "Unused Limita'L-ioly" column.
P~equiaitiolls for proporty shall be priced by the
Logistics O:F:Cicer of tho x?equisitionirlg component,
the estimated cos~L o:f regLtisition a for printin
services shall be deterzvinod based upon a schedule
oi' estimat?d costs to be provided to each :~1lot?i;ee
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by tho Printing Services Division, Offico of
Logistics; and requisitions for books and publica-
tions will be priced for recording on this record
based on ,the best estimates possible by the allottoe
or obtained from the CIA Library/Office. of Central
Reference. The priced requisitions shall be for-
warded to file inc~.ividual maintaining the Cost
Limitation Control Record for recording in the
"Requisitions Issued" column (for books and
publications the "Description" column should include
a specific identification of the book or publica-
tion requisition for later use in identifying filled
requisitions) . All entries and adjustments in tlio
"Requisitions Issued" column w~.ll be reflected in
the "Unused Limitations" column. The individual
designatod to maintain tho control records will
coxtify on all copies of the requisitions that
cost limitation is availabler A rubber stamp shall
be used for the certification which shall read as
follows:
" T certify that Cost Limitation is available.
Requisition No
Charge Cost Canter No.
u or z ng cer
2 -
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(3) entries shall be made in the "Deliveries Against
Requisitions" column a.s follows:
(a) Tor property issues based upon detailed
monthly listings to be provided by the Office
of the Comptroller showing the cost of property
issues;
(b) For printing services based upon docuraonts to
be provided by the Printing Services Division
showing the cost of each job; and
(c) I~'or books and publications based upon,a monthly
report to be provided by the CIA Library/Office
of Central Reference which will reflect the
cost of each requisition filled.
SYhen entries in the "Deliveries Against Requisitions"
column differ for individual requisitions from the amounts
previously recorded in the "Requisitions Issued" column, for
the related requisitions adjustrrlents for the differences
should bo recorded on the next available lino of the control
record in the '"Requisitions Issued" column, with the increase
in cost subtracted from, or the decrease in cost added toy
the available balance of the "Unused Limitations" column.'.
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 DATE
19
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(R'hert id In)
L AGITATION REQUISITIONS
RECEIYEO ISSUED
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DEIIYERIES
AGAINST
REQUISITIONS
UNUSED
LIMITATIONS
v'a
1
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(Then Fil! - ?n)
... ~. ..n. . n...f
~~ ~ .~
COST LIMITATION CONTROL.RECORD
7YPE OF LIMI? -dN
COMPONENT ~ ~ LPROJEC7 Ok GRAM
PASL ;~~.
OFFICE
COST CENTER N0.
FISCAL YEAR
DATE
t9
REFERENCE
DESCRIPTION
LIMITATION
RECEIVED
REQUISIT10N5
ISSUED
OELIYERIES
AGAIN57
REpU1StTI0N5
UNUSED
LIMITATIONS
_._;._ _
i
i
FORM
5-54 1642.
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COST l1UTIIO1:tITY AVnTLAI3L:L
COST cl~I.nItGr
11UTi?I , BY
The above certx:t'icatiozl :is to be typed zz~ the space
~)l~ovided oa.~ tl~1e reva.sect X01111 313.
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