(UNTITLED)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-01240A000100140081-8
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: July 24, 2000
• Sequence Number: 81
• Publication Date: January 25, 1960
• Content Type: MEMO

Approved For Release 2001/09/04: CIA-RDP80-0124OA000100140081-8
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON 2% D. C.
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MEMORANDUM TO THE FILE
January 25, 1960
E. L. Pahl, CAAD, met with (GAO /contact
in the Office of the Deputy Director, Support) on Friday, January
22, 1960, at 3:00 PM. The following summarizes the matters
discussed.
Mr. Pahl requested clarification of the extent to which Mr.
STATINTL Samuelson should be permitted knowledge of the details of the
CIA audit in light of Mr. White's statement in our January 7, 1960,
meeting that we should not withhold any information from Mr.
Samuelson. , although he could not recall the
specific context of Mr. White's statements, advised that Mr.
White's statement was to the effect that Mr. Samuelson should be
granted access to whatever information was necessary for Mr,
STATINTL Samuelson to carry out his responsibilities for the CIA audit.
s advised that this did not contemplate that all of
the specific knowledge and data obtained in our audit could be
availal l for Mr. Samuelson's review, but meant that, for example,
7 any reports on our audit activity would be subject to his review.
The same approach would apply to Mr. Campbell, Mr. Keller and
Mr. Morse of GAO - - the findings of our audit generally can be
discussed with these officials to the extent necessary for them
to carry out their responsibilities.
suggested that the book CENTRAL INTELLIGENBE
,ANDNATIONAL SECURITY by Ransom, Harvard Press, 1958,
would be helpful to GAO in getting a general understanding of
CIA, its mission and background, and its place in the U. S.
Intelligence Community, and he made a copy of the book temporar-
ily available for our use.
e available for GAO audit in the.Fiscal jivision.
n writing of the specific documents and records that could be
advised he understood GAO wanted a designation
 Approved For Release 2001/09/04: CIA-RDP80-01240A000100140081-8
Mr. Pahl expla3 ed that he had not requested any written
gdidelines on access, It was pointed out that our usual audit
approach was to obtain sufficient data during the survey phase
to place us in a position to determine what areas should receive
audit priority and to be in a position to program these areas.
To be in a position to program in such a highly classified and
compartmented operation as CIA, required the programmer ti have
knowledge of the specific documents, records, and information
that would be available for review and audit, and that which
would be withheld from review and audit in the interest of CIA
security.
STATINTL greed that such an approach appeared to be
reasons, e, and appeared necessary to any expansion of the GAO
audit. go pointed out, however, that to delineate areas of access
in the Fiscal Division, or other CIA organizational components,
without an indication of the extent of the audit or review of such
an area might lead to greater restrictions being placed on access
given to GAO than might be allowed if GAO could be more specific
as to what the extent of their audit might be in that area.
An example"of this would be the books of original entry supporting
the Fiscal Division General Ledger. The Agency will not grant
unlimited access to the Cash Receipts Register summarizing receipt
transactions for posting to the Fiscal Division General Ledger,
because complete access would enable GAO to obtain knowledge of
the source or sources and the amounts of funds of the Agency,
which sources and amounts may be of a confidential nature that
could not be disclosed to us. However, limited access to this
register might be granted to GAO to the extent necessary, perhaps,
to the expansion of our audit without violating the security
restrictions involved.
Mr. Pahl agreed to continue his preliminary survey phase of
the CIA audit on the basis that the determination of, what specific
audit access will be granted will be made when, and of, an audit
of an activity is scheduled. At such time, and on a "need to know"
basis of what is necessary to the audit of such activity, the
determination as to GAO access will be requested.
asked when we expected to complete the pre-
liminary phase of our CIA audit. Mr. Pahl advised that Mr,
Samuelson's initial thinking had been a matter of about 2 months
would be involved. However, because of the limited access to
written background material on the agency and its components, Pahl
expressed the belief that it would be a considerably longer
period than Mr. Samuelson had anticipated.
Approved For Release 2001/09/04: CIA-RDP80-01240A000100140081-8