MEMORANDUM OF UNDERSTANDING (Sanitized)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-03568A000700170039-4
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 12, 2016
• Document Release Date: July 3, 2002
• Sequence Number: 39
• Publication Date: April 2, 1953
• Content Type: MEMO

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Approved For Release 2002/07
SECURITY INFORM/al
OP UNDERSTANDING
TB SENIOR REPRESENTATIVE
I. The Chief Audi and other
Audit Unit are attached
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A000700170039-4
2 April 1953
of the
and on the YfO of the Senior Representative
2. The Chief Auditor is responsible to and under the command super-
vision of the Senior Representative, subject to conformance with all local
command rules and regulations.
3. He shall receive all general administrative ipport from the
Senior Representative, including assignment of !pace, furnishing of offices,
procurement of equipment, and housing of personnel and dependents in accord-
ance with the established policies of the command.
4. He shall be under the technical command of the Auditor-in-Chief,
with direct channels of communication to the Auditor-in-Chief on technical
audit matters and may receive technical advice and instructions from the
Auditor-in-Chief directly.
5.
He Shill prepare appropriate audit reports which will be submitted
directly to the Auditor-in-Chief through the Senior Representative, except
where the report concerns the Senior Representative personally.
6. He shall coordinate with the Senior Representative and shall obtain
his or his designee's approval prior to commencing either routinely sched-
uled audits or spot checks, and shall make the facilities of his office
available to the Senior Representative to perfora any special audit duties
as may be desired by the Senior Representative, provided such audits do
not interfere with the over-all audit responsibility. However, the Senior
Representative will have no formal field reassignment control aver audit
personnel.
T. Mh*re local command rules and regulations contravene technical
audit instructions issued the Auditor-in-Chief it should be reconciled
between the Chief Auditor and the Senior Representative or his designee.
Mho, not reconcilable in the field, the matter should be referred to the
Auditor-in-Chief for adjudication or referral to appropriate authorities.
8. Personnel Evaluation Reports of field auditors will be prepared
by the Chief Auditor in the field and reviewed by the Auditor-in-Chief or
his assistant. The Personnel Evaluation Report of the Chief Auditor will
Approved For Release
sEcurn
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orwardsd to Headquarters, shWitaliinlY Figneg position grade and
od of report. It shall be accompanied by a written statement by the
Senior, Representative relative to the Chief Auditor's performance of his
non-technical aid nom-professional responsibilities. These comments will
be considered by the rating supervisor (Assistant Auditor-in-Chief), and
the reviewing officer (Auditor-in-Chief).
9. Recommendation& for appointment, promotion, and reassignment
will be .handled in accordance with standard Agency Procedures and
to the DIVA Career Service Board for approval.
The Chief Auditor shall report to the senior Representa
finance and, audit matters which say come to his attention, which,
opinion, are detrimental to the interests of the command or to the Agency
as a whole
11. He shall make a quarterly report to the
status of audits for the quarter. Such a report
by names tut by categories as listed below and will s
stations doe for audit and the realms for delay in not
audit:
on the
ations
er of
ourr
a. Major stations
b. Minor stations
a. Miscellaneous
The Chief Auditor will maintain close coordination with the
Finance Chief of the ccenaid and. Shall keep a complete record of persons
creations having accountability for Agency funds or property.
23. Be shall establish an audit program to provide as soon as prim-
t cable at least semi-annual audits of all accounts and /hall leeks such
special audits as be deemed appropriate.
14. Where deemed appropriate and without violation of cover, he ebtU
maks frequent on-the-spot inspections of persons or offices responsible
for Agency funds to determine that the balance on hand is correct and Agency
funds are properly safeguarded and accounted for.
15. *thing in these instructions will be interpre
In wAY way (emoept when possible violation of cover say be involv
independence of the Chief Auditor in the performance of his technical
Be is the direct representative of the Auditor-in-Chief, CIL, and is respon-
sible to his for the efficient performance of his assigned duti
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CaRaIRRERCES
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