REPORT OF AUDIT OFFICE OF SECURITY FOR THE PERIOD 1 APRIL 1973 - 31 MARCH 1974

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP83B00823R000200100002-0
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 3
• Document Creation Date: November 17, 2016
• Document Release Date: July 17, 2000
• Sequence Number: 2
• Content Type: REPORT

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REPORT OF AUDIT
Office of Security
For the Period
1 April 1973 - 31 March 1974
1. The Office of Security (OS) expended 25X1A1a
during the audit period. Of these expenses 78 percent are
covered in separate audits of personal services (69%), propri-
25X1A2d1 etary project - (3%), and travel and transportation (6%).
All OS accountable property is controlled through a single
Type II account.
SCOPE OF AUDIT
2. Our audit consisted of a review of financial and
logistical records of the Office to determine whether trans-
actions were proper, whether related reports were fairly pre-
sented and whether the Office had complied with Organization
regulations and directives. We verified fund accounts, advances
and property in use accounts on a selected basis. We did not
determine whether the Office is managing or utilizing its re-
sources in an economical, efficient and effective manner or
whether its desired program results are being achieved or 25X1A
established objectives being m
OBSERVATIONS AND RECOMMENDATIONS
3. Office of Security controls, procedures, and records
were generally effective and in conformance with Agency regu-
lations and directives. Prior audit recommendations, except
for one involving controlling Technical Division property,
have been satisfactorily resolved. Matters not considered
of audit report significance were discussed with appropriate
officials and resolved during the audit. Our observations
and recommendations are detailed in the paragraphs below.
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Decentralize Property Accountability
4. The OS logistics office has one Type II property
account of $5,945,000 covering all
MR property accounts. We found that having a single account of
this size covering locations far removed from Headquarters
caused problems and duplication of effort and records. Each
Recommendation: We recommend that the OS logistics
seek authority to decentralize property accountability
Technical Division/Need
for Property Control
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5. In response to a recommendation in the prior audit
report the OS Technical Division has been trying for the past
year to establish property records, restrict access, and control
property movement. This has been hampered by having several
technicians working on the property account at different in-
tervals and not having one individual responsible for main-
taining the records. This MR account, with over 600 line items
of accountable property, has a value in excess of $4 million.
Recommendations: We recommend that a separate account
be established for technical property, an individual
be assigned to control property, an inventory be taken,
and all property not under control of the Technical
Division be transferred to the appropriate property
account.
Need for Inventory of Technical
6. - has a number of accountable technical property
items that are not recorded on their inventory. A number of
these items were received from an OS proprietary and several
obtained from
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Recommendation: We recommend that an inventory
be taken of the technical property and
all property recorded on the records.
Daily Recording of
Disbursements Needed
7. Several custodians of imprest funds had not been
recording disbursements on a daily basis. It is desirable
to record cash transactions as they occur in order that a
current record of transactions is available in the event of
lost or misplaced documentation.
Recommendation: We recommend that cash disbursements
be recorded daily.
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