GENERAL - ORGANIZATION MISSION AND RESPONSIBILITIES SPECIFIC - THE FINANCIAL ANALYSIS STAFF

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05246A000200010007-9
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 8
• Document Creation Date: December 23, 2016
• Document Release Date: November 20, 2013
• Sequence Number: 7
• Publication Date: September 12, 1957
• Content Type: MEMO

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Comptroller Instruction No.
Subject: General - Organization Mission and Responsibilities
Specific -The Financial Analysis Staff
1. Develop and establish an effective financial reporting system
which will provide Management with adequate data on Agency
activities.
2. Prepare and issue consolidated Agency reports and statements
and provide narrative material and interpretation of the data
contained therein.
3. Review, analyze and submit recommendations to the Comptroller
on data contained in financial reports and statements.
4. Advise the Comptroller regarding the form, content, frequency
and manner of preparation of periodic and special reports prepared
by and submitted to him.
5. Develop and insure the compilation of data which will permit the
establishment of the indices necessary for forecasting Agency
financial requirements.
6. As directed, prepare analytical reports on terminated projects.
7. As directed, analyze the financial statements submitted by pro-
prietary projects and submit to the Comptroller interpretations,
observations and recommendations relative to the data furnished.
8. As directed, perform a financial analysis of Agency programs for
the purpose of determining sound financial management policies, .
methods and practices.
9. Assist in the development of an Agency cost reporting system
;yhich will provide the data necessary.to accomplish the approved
progrin-for the Improvement of Financial Management.
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10. V Coordinate the preparation and issuance of financial reports
prepared in the Office of the Comptroller.
11, Act as consultant to the Staffs and Divisions of the Office of
the Comptroller in the establishment of accounting policy and
Procedures to insure the development of data adequate to meet
the requirements of reports to Management.
Perform such other functions within the mission of the Comptioller
as he may direct.
CORFID'E '111
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FINA-AL A__
N-S-1;$ STAFF TAB G
Program for 1958
1. Improve the content and format of the consolidated Agency Financial
Statement for June 1958.
a. Part I - Appropriation for 1958 and Comparison with 1957 and 1956.
(1) Add estimate of activity under the 1959 appropriation to the
recorded data on 1958, 1957 and 1956 appropriations.
(2) Break out of Logistics data obligations and expenditures pertaining
to materiel procurement and segregate from Logistics and other
Support Group data.
(3) Analyze Commo obligations and expenditures to determine whether
any portion should be eliminated from Support Group total and be
segregated under other categories.
b. Part II - Appropriations Available 1947 - 1958.
? (1) Break down obligations by:
(a) Geographical Area
(b) Function
(c) Program
c. Part III - Financial Condition.
(1) Work with TAS in the development of procedures to:
(a) Reconcile Agency cash with budgetary account data.
(b) Refine TA's and Advances to Field Stations in order to separate
cash from non-cash transactions.
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(c) Develop more complete data on Real Estate and Construction for
inclusion in the Agency books and set up depreciation rate
schedules.
(d) Insure a more complete recording of items of personal property.
(2) Analyze data contained in Schedule 4 - Investments in Proprietary
Projects.
2. Develop a series of concise and meaningful reports to Management.
a. Comparative report showing ($) dollars spent on personnel and percent
of total obligations and expenditures broken down by headquarters,
U.S. "field and overseas.
C014F:IfENTIAL-
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? CONFIDENTIAL
b. Cost of supporting Agency operational activities.
? c. Analyses of costs incurred by Support elements.
3. Analyze the financial activities of an increasing number of projects.
a. Analyze two projects per month for the next twelve months (one active
? proprietary and one terminated).
4. Develop, if possible, data for the compilation of a statistical year book
as of 30 June 1958. (See Appendix I)
5. Analysis of financial statistical data already compiled in order to develop
indices useful in forecasting Agency financial requirements.
a. Analysis of obligations and expenditure)data compiled by month and
cumulative for each fiscal year and development of percentage ratios
? which can be used to arrive at averages and to develop a series of
indices for forecasting future financial activities.
6. Analyses of unobligated funds and unliquidated obligations by year by
organizational component. (Special studies when appropriation lapses)
7. Initiate a program for the development of a coordinated financial
reporting system.
a. Review in connection with the Reports Control Program reports prepared
and received in order to develop a system of reports which will produce
more useful data for Management.
b. Revision of existing reports prepared by Fiscal and Finance Divisions
to eliminate the production of data no longer required.
c. Development of additional data and its inclusion in existing Finance
and Fiscal Division reports.
8. Prepare charts on financial activities suitable for briefing Management,
investigation groups or committees, new personnel and for "Support
Exhibits".
a. Charts illustrating where the financial data comes from; how the figures
get on the books of Fiscal and Finance Divisions and how consolidated
in the preparation of the monthly reports; what FAS will do with the?
data and how it becomes a part of the Agency Financial Statement; who
gets the Statement and how it can be used by Agency officials receiving
the document.
CONFIDENT'
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CONFIDENTIArid.; APPENDIX I
Items for Inclusion in Proposed Statistical Year Book
Chart and tables on size of CIA Appropriation 1947 to date.
2.
Chart and tables on obligations 1947 to date by organizational component.
3.
Chart and tables on expenditures 1947 to date by organizational component.
4.
Comparison between obligational authority and expenditures 1947 to date
by component.
5.
Growth of CIA personnel by number and dollars spent on personnel 1947 to
date.
Average salary of persons on duty 1947 to date.
Personal services expenditures for personnel on duty by year 1947 to date
by component.
Percentage distribution of personnel on duty, headquarters, field and
overseas total and by components by year 1947 to date.
Percentage distribution of dollars for personnel on duty, headquarters,
field and overseas total and by component by year 1947 to date.
6.
Number of Comptroller personnel and dollar expenditures by year 1947 to
date.
7.
Number of field stations serviced by Finance Division by year 1947 to date.
8.
Number of Finance Division personnel overseas by area by year 1947 to date.
9.
Number of field stations with Finance Division personnel by year 1947 to
date.
10.
Average balance of funds on hand by field stations by year 1947 to date.
11.
Average disbursements by field stations by year 1947 to date.
12.
Dollar value of station inventory by category by station, changes in
inventory by type, stockpile and requirements by year.
13.
Support Group costs by fiscal year 1947 to date.
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14.
Percent of support cost to total Agency cost.
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Average number of support personnel to each operational person.
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16.
Comparative Agency financial statements 1953 to date.
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17.
Analyses of changes in items in financial statement by fiscal year.
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18.
Percentage use of vouchered versus unvouchered 1947 to date.
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19.
Distribution of obligations and expenditures by geographical area
141,iimaie1y.costs by geographical area).
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CONFIDENTIAL,
Dollars spent by geographical area compared with the estimated amounts
spent by Russia, the Satellites, Great Britain, France, Japan,' China.
21. Status of resources as of end each fiscal year 1947 to date.
22. Trends on use of resources.
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23-. Forecasts on use of resources based on trends on past operations.
24. Variances between plans and actual by component :and by geOgraphical area;
25. Monthly summary of performance.
CONFIDENTIAL:
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2 SEP 19,57
puty atm In
rram Analysis Proposed memo in
of the
Jon.,
2. ing of the omptroller th t
Program Ala d be performed by the Comptroller. Tb
accamplisb this1 detailed operational data by project would have
to be furnished. These data have not been made available to us for
activities in OW area. ? Therefore, we have bad to rely on
financial date to pleasure the value of prosgmi progress and analyse
actual as against the scheduled use of mom without being able to
issur the success or failure of the operation's* compered with
the 7 spent.
, fie believe that I stop in Pro9ra Analysis should
be Orfermed by group completely divorced from operational cas-
Cnder the existing organisational setup, such a group can
effectively only when a port of the Director** Office. The
'be said to fall within, this category. ,,.0a the other band,
not believe that this high pourered.gruep has the time to sake
led review required I; order to .perform an effective
nalysis. The attached paper indicates. that the sAirciocz
I Analyse .the data submitted to the P. itowever, as nar COOS Itlin
de -ft is doubtful that the Staff attached to the SAi/VACI could
accomplish much morethan the limited analysis new being performed
b PSC.
4. firmly believe , .: to sis
Id be performed by a special staff headed by a highly qualified
yst And supported by a tuff/tient Sober of full time high grade
"ysts. The present proposal does not establish immediately such
aft. Ile do not disagree with the proposal made
4belleve1 is; order to be effective, it will be necessary to :
eventually a lull time highly qualified staff of ana
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Compt/PAS/ AG :awn (11 September 1957)
Distribution:
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