IMPLEMENTATION OF FINANCIAL IMPROVEMENT PROGRAM DISCONTINUATION OF THE SINGLE CONFIDENTIAL FUNDS ALLOTMENT FOR TRANSPORTATION OF THINGS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP81-00728R000100150030-5
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 34
• Document Creation Date: December 9, 2016
• Document Release Date: August 1, 2000
• Sequence Number: 30
• Publication Date: June 12, 1959
• Content Type: REGULATION

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~ r~ ~ rt?~Y~~~~ ~;';, 1 P~ ~ 12 Tune 1959
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rINANCIAL 114ANAGTMrNT IriIPItOVLP~TI~;NT INSTRUCTION NO l y~r "?~'rQ~'~'~~, ~1?~`'?
~LCrL. N ~ `_~
Specific -Discontinuation of 'the Single
Confidential rands Allotment
for Transportation of Things
IlE ~ ~itrNCLS: A -Approved Staff Study, dated 14 April 1959,
authorizing the discontinuance of the
Single Confidential rands Allotment for
Transportation of Things
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General - Implomenta~tion of rinancial ~'~~;-
I3 - ~Ieadquarters Allotment Control Procedure -
1. Based upon the referenced staff study (Atttachment C), the
recording of obligations and expenditures against the single
confidential funds allotment for the transportation of
things will be discontinued effective 20 June 1959. Accordingly,
ef:~ective 21 June 1959, all confidential.funds,obl~.gations and
expenditures for tine transportation of things wi11 be recorded
against confidential funds allotments of the benefiting
allottees.
2. Changes in the provisions of - Headquarters 25X1A
Allotment Control Procedure applicable to the maintenance of
control over obligations of confidential funds for trans-
portation of things and the processing of related documents,
as set forth :ln detail in Attachment A, are approved,
3. The method to be utilized by affected components in the
transfer to them of the unliquidated obligations against the
ATTACHPrIi;NTS A, B, and C
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Improvement Program
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single confidential 1?unds allotment for tho transportation
of things as o~ the effective dote of the conversion is
set ~ortli in Attachment B.
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H. GATES t.LOYD
Acting Depu~:y Director
(Support:)
AT'TACIiD~ZENTS A, B , and C
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PIZOCEDUR,E I~'OR CONTI~,OLLING COrn~'IDrNTIAL I~'UNDS 1!OR TIIE
T1~,ANSPORTAT I ON OI' `1'Ii INGS
1. GE7ILRAL
a. Effective 21 June 1959, the following procedures supersede
paragraphs 5e (3) and 14 of and paragraphs 4c (4) 25X1A
and 4c (5) of
2. Pr~OCEDURI'aS
a. Obligations and expenditures of confidential funds covering
transportation of things, shall be recorded and reported by
benefiting allottees in accordance with procedures outlined
in paragraphs 2 thru 13 of
b. Allottees shall:
(1) Obligate funds for travel (02) and the movement of
household effects and automobiles (03) at the time
a Travel Order is issued. Obligations for the trans-
portation of things shall be based on either (a) the
known or estimated weights, or (b) the authorized
weight limitation, whichever is less, and the cost
shall be determined by reference to the schedule of
rates furnished by the Passenger Movement Branch,
Transportation Division, Office of Logistics.
(2) Indicate on original and two copies of each Travel Order
the cost account to be charged, the obligation reference
number, the amount of funds obligated, and the
ATTACI3D~NT A
S~CRFT
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certification of availability of fuild.s; then place
one copy of each Travel Order showing obligation
i?efcronco number in the unliquidated obligation
document file.
(3) Compare previously recorded obligations for the
movement of household offects or automobiles with
and related
the costs indicated on covering shipping/documents
rece3.ved, in duplicate, from Passenger 142ovemenz
1,3rancli, Transportation Division, Office of Logistics,
and ad3us~t obligations when necessary. ~orwa.rd one
copy of each document to Chief, Accounts Branch,
Finance Division, and attacl-i other copies to
respective Travel Orders. >;xamples of shipping
documents are:
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(c) Commercial. Shipments - Shipping authorization to the
freight foxwerder.
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(4) Obligate funds for a shipment of cap.^o based on 'the
estimated costs indicated on covering shipping
authorization roceived, in duplicate, :from Cargo
Lranch, Transpnr~tation Division, Office of Logistics
and plane certification to Clio availability of funds,
chin; the obligation reference number, and cost
account to be charged, on both copies of shipping
aut.liorization. Forward one copy of each shipping
authorization to Chief, Accounts T3ranch, finance
Division and file second copy in unliquidated obliga-
tion doc~iment file. (NOTE: j'Then more than one
shipping authorization is issued to a carrier for
services to be rendered, the cargo number of the
final request shall be followed by the letter ".f".)
(5) ',7he~.z a shipping authorization covers more than one
shipment, prepare a I,~Iiscellaneous Obligation li,ecord -
form 4G1 for each additional shipment and cross-
reference each 1,Iiscellaneous Obligation Record to the
shipping authorization and file it in the unliquidal:ed
obli ration document file.
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ATTACIP~.?;;NT A
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(7)
Establish obligations for field
station shipments made by depots with costs indicated
on Shipping Documents (Form 29l) received, in duplicate,
from Transportation Division.
rorward one copy of Shipping Document to
Chief, Accounts Branch, T'inance Division, and file
second copy in the Unliquidated Obligation Document file.
(S) On receir~t of shipping information from the field,
ASE, POA, and Cargo
with respect to intivard~shipments, which are to be p~.id
for by headquarters, obligate necessary funds; then
prepare, in duplicate, a P,iiscellaneous Obligation
liecord and transmit one copy to Chief, Accounts branch,
:Finance Division bearing certification of availability
of funds and citing the obligation reference number.
Advise Transportation Division, Office of Logistics,
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shipment in accordance with Book
(~J) Record liquidation of confidential funds transportation
obligations from the monthly IB1vI expenditure run
received from I~'inance Division.
c, Transportation Division, Office of Logistics shall:
(1) Ftiirnish at the beginning of each fiscal year and revisions thereof
when necessary to the Budget Division, Office of the
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ATTACN.I~IENT A
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Comptroller for transm:.ittal to confidential funds
allottees the following transportation rate schedules
for use in determining transportation obligations and
prer~aring budget estim4~tes;
(a) Transportation rates showing costs by weight,
1~etween specific locations, and by modes of
transportation. These costs shall include
pacl~ing, crating, inland a,nd ocean freight.
(b) Cargo rates showing costs by weight, by modes
of transportation, and between specific locations
within Z1 and from Z1 t:? overseas locations.
(2) Issue all headq~iarter's shipping authorizations to
cars?iers,
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etc., covering the movement of supplies, 25X1A
equipment, household goods, personal effects, and
automobiles.
(3) Ftioute copies as indicated below of all confidential-
funds shipping authorizations and related documents
to the Budget and Fiscal Officer of the benefiting
component;
(a) .For passenger movements (household effects and
automobiles) ; Taro copies of Shipping Authorization o~?
related documents.
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(b) F'or cargo movemen Ls :
Agency Shipping Document (Form 291) or
1 Two copies of/request to the carrier (or
transportation agent) showing services to be
rendered, method of shipment, actual weight,
estimated costs, shipping point and destina-
tion, and agency cargo number. 191ien a
or document
shipping request/covering more than one
shipment also covers more than one component,
prepare and forward two copies of the shipping
or document
request/to each affected COIIIpOII('llt.
2 Two copies of shipping document (form 291)
received from depots showing estimated costs
of shipments requested by field stations
which are to be paid for by headquarters.
(4) forward to Chief, Accounts Branch, finance Division,
car ;o documents received from carriers evidencing
services per:Cormed and bearing identification nurnbers
for reconciling billings.
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6 - ATTACI~InIENT A
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(b) Carrier's L'i11 of Lading, ~YayUill, Sliil~pin~ Authori-
or related document
zation~ or returned copy of Travel 25X1A
Order, shotivin cube and ~voi~lits shipped, as
evideiicc of services rendered.
(2) Caro shipments;
(al Copy of Transportation Division's request to
or shipping document (Form 291}
the cari?icr~bearin~ certification of availability
of :funds and citing obligation re~crence number
and cost account chargeable as evidence of
authorization and obligation.
(b) Certified Agency Shipping Document as evidence oi' services
rendered.
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PROCIDUIZN I~OR T`i.ANSI~rRI~ING UNLIRUIDATI~D OF3LIGI~TIONS
1L''~CORDa~~ ArAITdST TII2 DTSCCNTIN ~~
SIPTGLr CONI'IDI;NTIAL TUNDS
ALLOTl;I~T7T IrOIt T1~.ANSF~Oii.TATION OF TrIINGS
1. I~f:Cectivc~ 21 June 19 ~9 no fuxther obl~.gations shall be
established against the sin lc confidential funds allotment
for the transportation of things. Thereafter all obligations
shall be recorded against tho respective allotments of the
benefiting allottees. Obli;ation documentation shall be
provided to the affected allottees by the Transportation
Division, O:fricc of Logistics. Should additional fiscal year
1959 funds be x~ieeded by the allottees, requests should be made
to the Bt1cl~;et Division, Office of the Comptroller in the usual
manner.
2. On or before 29 June 1959 the >3u.dget Officer fox the
Office of Logistics shall transfer to each affected allottee
the ~anl~.quidated transportation obligations applicable to his
activity, as shown on the allotment control record of the
single confidential funds allotment as of 20 June 1959, by
furnishing them with detailed inventory listings, in triplicate,
and by fiscal year, with supporting documentation attached.
Necessary adjustments will then be made to the allotment control
record of the single allotment by the Office of Logistics.
3. Immediately upon receipt of the inventories, each allottee
shall:
a. Record opposite each entry on all copies of the detailed ?
listings the identification of the cost accounts affected.
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b. DQtormine the total valuo of unliquidated obligations
affecting each allotment account and if necessary request
increases to the affected allotments, in the usual manner,
from the Budget Division, Office of the Comptroller.
c. Certify all copies of the inventory as 'to correctness
and as to availability of funds.
d. Assign a single obligation reference number to the listing
and utilize this number for the recordation in each
Allotment Control Pecord involved.
e. Record on each affected Allotment Control Record the
total unliquidated obligations pertaining thereto and
file the supporting docum~ntation~in the file of
unliquidated obligations maintained for each affected
allotment.
f. Transmit original of the inventory to Chief, Accounts
Branch, Finance Division for his use in processing
obligated transportation billings, and one copy to Chief,
Budget Division, retain second copy for future reference.
4. The Budget Division shall issue an allotment advice to
the Office of Logistics reducing the amount of the single
confidential funds allotment by the total amount of all the
inventories and reserve the funds for issuance of any necessary
allotment increases to the various allottees upon their request.
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14 April 1959
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n~r,lor~Armur,l rOR: Comptroller
SUBJECT ; Control of Confidential Funds :for
Transportation of Things
REI~'1;R~NCE : Staff Study dated 21 May 1954, same subject.
1. PROBLEM
To determine the most effective and economical method of
managing and controlling confidential funds for the transporta-
tion of things.
2. I~'ACTS B3~' RING ON THE P'R,OBLEM
a. A single allotment for the transportation of things
created from contributions provided for in the budgets of
the various operating components is now made to the Office
of Logistics. Procedures prescribe that commitments and
expenditures for the transportation of things be obligated
and recorded against the single allotment under the control
of the Office of Logistics, and the contributing components
are informed, by memorandum, of only the total cost of
transportation charges attributable to theix operations.
b. Considerable delay is encountered, as was the case prior
to establishment of the single allotment, in identifying
charges, contained in billings received 25X1A
with benefiting offices despite
fact that it was believed that through the use of a single
allotment for transportation of things this delay would
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be eliminated.
c. Procedures developed for the single allotment for the
transpo~.?tation of things have not corrected the belated
recording of obligations as the BF Suction of the Office
of Logistics is
tivhich originate
until such time
not notified of many of the commitments
in the offices of contributing components
as a billing is received.
d. The accumulation of costs at cost center levels ap-
propriate for management is a requirement of the finan-
cial Management Improvement Program which will become
effective in the fiscal year 1960.
3. JISCUS~ION
a. The procedures developed for the operation of the single
allotment for the transportation of things have not
resulted, as was originally believed, in an improvement in
the establishment of obligations inasmuch as inadequacies
of the issue and flow of documentation still exist and
considerable difficulty is encountered in identifying
payments of transportation charges to related obliga-
tions. This may be due in part, particularly with respect
to the movement of household effects, to delaying the
recording of the obligations until the receipt of a
separate authorization form which initiates the actual
movement of the household effects izzstead of recording
the obligations based on the original approved committing
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documents, e. ;. travel orders.
b. Yt was boliovecl that more reliable obligations could be
es?tablisliecl by the creation of a single allotment under
tixc control of the Office of Lc~gis?tics, as the documents
used for establishing obligations were issued and main-
tained by the Office of Lo;istics. These cocuments con-
sisted of the carrier's au?tliority for the transportation
showing the actual weights and volumes of the shipments,
supported by the transportation rate schedules applicable
thereto. Although this would seem to have been a good
workable procedure, experience has indicated that numerous
billings are recoived for which no obligations have been
recorcled. The failure to provide a complete recordin; of
obligations is attributable principally to the lack of a
control in the single allotment procedure to assure
notification to the allottee of each shipment authorized.
As an alternative to the single allotment procedure, it
has been found that copies of shipping requests, showing
actual weight or volume shipped, as well as rate schedules
can be made available to the various operating components,
which under a decentralized allotment could record
obligations more timely and without any lessening of
accuracy.
c. The delay encountered in the processing of transportation
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invoices received
is found to be due largely to the difficulty of relating
invoices to obligations established foz? benefiting
components. Under a decentralized allotment, each com-
ponent could, upon establishing an obligation, forward to
the Accounts Branch, Tinance Division a copy of the
obligation document bearing a certification of availability
of funds add citing the cost account number and obligation
z~eforence number. Th?se obligation documents could then
be used in the processing of invoices, and eliminate
the need for requesting assistance from other agency
components in identifying invoices. This would simplify
and accelerate the invoice processing procedure.
d. The referenced staff study recognized the problem of
identifying billings to existing obligations and stated
that this problem would be minimized by the establishment
of a single allotment. further, the study concluded that
identification of charges to benefiting components was
not essential. Notwithstanding this conclusion procedures
were developed after establishment of the single allotment
requiring identification of charges to the benefiting
components at division levels. If the conclusions set
forth in reference were correct and no need exists
for identification of charges to benefiting components,
a single cost center and the use of a single allotment
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would be appropr9.at?. I~Iowever, since it has been and
still is considered essential to relate actual charges
to the benefiting components, detailed records, sup-
plementing those for the single allotment, are required.
e. In order to comply with the present day requirements of
accumulating cost data by designated cost centers, the
currant procedure, for informally notifying operating com-.
ponents bf their total costs under the single allotment,
is not easily adaptable to the Agency's overall system for
reflecting costs formally to operating cost centers. The
record form of expenditures, attributable to the various
cost centers, for the transportation of things, should
be compatible with the records of expenditures for other
costs to the end that Agency cost data can be uniformly
and efficiently accumulated for management at operating
levels.
f. The requirement under the proposed cost based budget
procedures to distribute costs to all recognized cost
centers would materially increase the workload of the
BI' Section of the Office of Logistics where transporta-
tion charges are currently being recorded manually. To
accomplish an accurate and efficient distribution econ-
omically it would be almost a necessity that mechanised
means be employed. Fuxther, this increase in work would
place a severe burden on the BF Section of the Office of
Logistics.
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4. COr1CI,USTONS
a. The decentralization of the allotment for transportation
of things to operatinb components tvhi.ch budget for this
cost would provide direct control over transportation of
things charges and eliminate the requirement now existing
for their re-identification to the budgeting components.
b. Through decentralizing the transportation of things
allotment, and by providi~i~; the varioLis operating
components with shipping requests shorting weight
infoz:mation and with current transportation rates, more
timely and accurate obligations could be established by
the various allott;ees.
c. Copies of obligation documents (?'ravel orders, shipping
requests, eta.) showing funds availability, obli;ation
reference numbers, and cost account symbols furnished to
the Office of the Comptroller would permit ready
iclontification of billings to o'ligations, as yell as to
benefiting components, thereby eliminating the time-
consumin vJOrk of requesting assistance from other offices
in securing authorization for an iclontification of
billings.
cl. The decentralization of responsibility to control al-
lotment of funds for transportation of things to the
budgeting components would alleviate substantially the
workload required by file single allotment for trans-
portation of things in file BF Section of the Cfficc of
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Logistics and should prevent the recurring clevelopmon.t
of serious back-logs in document processing.
rti. CQi~IIri1;P1DATI0NS
It is recommended that
a. Tlae single allotment for transportation o:f tliin~s be
cliscozitinucd and funds ?to cover transportation of tizings
be included, beginning with fiscal year 1960, in the
allotments made to orvanizational components.
b. Procedures be developed, in sttffieient detail, covering
the issuance, flf.w, and recordation of documents for
establishing obligations for transportation of things on
allotment control records of all orvanizational components,
and for the processing of billings related thereto, to
provide for the elimination of deficiencies currently
existing with respect to such activities.
c. As o:L 30 June 1959, the Office of Logistics prepare
inventory 13.stings of the total outstanding unliquidated
obligations covering transportation of things v~ith break-
downs by organizational components and fiscal years. Each
allottce be furnished with an original and two (2) copies
of the list of obligations pertaining to his organiza-
tional segment together with the supporting documentation.
Further, that allottees review the inventory lists, verify
and/or insert the applicable cost center account number
on copies of the listings, and record the outstanding
obligations in their appropriate allotment control records.
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Copies of such listings, bearin certification by the
allott;ees "that such obligations have been incorporated
iii tlieix~ alloti7iexit control records," shall be furnished
to the Finance and Budget Divisions of the Office of the
Comptroller. The copies of the lists will be used by
the Budget Division and Finance Division to effect adjust~-
Illents required in allotments and accumulated obliga~t;ions
on a decentralized basis; in addition, the copies of the
lists furnished to tlxe Finance Division tvill be used to
identify transportation billings received relating to
obligations incurred prior to 1 July 1959.
d. Beginning kith obligations incurred against 1960 fiscal
year funds, organizational components furnish to ~Che Office
of the Comptroller, copies of obligating documents (Travel
Orders for household effects, and Transportation Requests
fox' cargo), covering transportation of things, bearing
a certification of availability of funds, nciting appro-
priate cost center accounts to be charged, and showing the
Obligation Deference numbers.
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