OFFICE OF THE COMPTROLLER ON DUTY STRENGTH

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP86B00269R000100110007-1
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 15
• Document Creation Date: December 12, 2016
• Document Release Date: August 8, 2002
• Sequence Number: 7
• Publication Date: October 31, 1954
• Content Type: CHART

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LEGE?~1D: P -Professional OFFICE OF THE COrIP'I7~QI,LER
C -Clerical
T -Total On Duty Strength - 31 Octooer 1?~!~
Office of the comptroller
25X1A
Comptroller's Off ice, Technical Accounting
Staff, and Progr~i Analysis Staff
25X1A
~~
Budget Division
~ 25X1A
Machine Records Division:
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LECTEND s P -Professional.
C -Clerical
T -Total
OFFICE aF THE CQNIPTROLT,E~
Fiscal Division
On Duty Strength - 31 October l95l~
Accounting Branch
Payroll Branch
Claims Branch
Travel Branch
25X1A
25XT~
Fiscal Processing
Branch
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I Treasury Depaxtment ~
~ Branch 2 i,
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LEGEND: P -Professional
O - [.7.erical
T -Total
OFFICE OF THE COMPTROLLER
Finance Division
On Duty Strength - 31 October 195l~
Operztions and
Liaison Branch
Payroll and.
Travel Branch
Proprietary
Accounts Branch
Monetary Branch
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Industrial Contract
Audit Branch
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OFFICE OF THE COI~IPTROLLER
LEGEND: F -Professional Machine Records Division
C -Clerical '
T -Total On Dut3~ Strength - 31 October 19511
Punching
and verifying
Branch
Pro ciax?erlent
Accounting
Branch
Allotment and
Obligation
Branch
Special
Projects Branch
Personnel
Branch
25X1A
2"~a~[chered
Payroll Branch
IInvouchered
Payroll
Branch
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25X1A
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OFFICE OF 'i'IiE COiu1PTROLLER
FUiYG'I I ~1 y t~1VU ACT IV IT IE S
By authority contained in CIA regulation the Office of the
Comptroller is responsible for all budgetary an financial operations
and for providing financial program analysis and administrative machine
records servicesfor the Agency. This involves the developing and justify-
ing to the 3ureau of the Budget and the Congress annual budget estimates;
formulating and administering a program of budgetary execution to assure
the prevalence of a balanced relationship between funds and activity
requirements to accomplish an orderly and effective program of expenditure;
procuring through covert and semi-covert channels and procedures the annual
appropriations made on aehalf of CIA; establishing accounting and finan-
cial policies and procedures and otheravise providing staff advice to the
agency on all related .natters to insure the establishment and maintenance
of appropriate controls and regulations tivith respect to accounting and
audit matters; and supervising the use of both vouchered and unvouchered
funds for Agency world wide activities and other financial matters involving
Agency policy. and procedure with other appropriate afficials concerned
with internal management problems.
This Office maintains close liaison with all offices within the
agency in connection with procedures involving the internal administration
of budgetary and fiscal affairs. External budgetary and fiscal activities
require coordination and liaison with Committees of Congress, the Bureau
of the Budget, Treasury Department, General Accounting Office, Departments
of State, Army, Navy, Air Force* and other govertunental agencies. Continued
liaison is exercised with budgetary and fiscal afficials in other agencies
to insure that financial processing meets security requirements. For
security reasons special procedures are effected in order to permit devi-
atiais froin the normal governmental routine channels. Close coordination
is maintained with the Office of General Counsel vn legal aspects of
budget and fiscal matters.
The Comptroller is also charged with the responsibility for providing
budget and fiscal services for the National Security Council.
The Office of the Comptroller consists of four Divisions, and two-
Staffs as follows:
TECtiNIGAL ACCOUNTING STAFF
This Staff develops and installs accounting systems and financial
reporting methods and procedures for all components of the Agency and
projects; makes periodic inspections of overt and covert activities, both
domestic and foreign, far the purpose of coordinating financial matters and
installing accounting systems and procedures as required to conform with
:a~~ency policy, and assists operating units of the Agency in the financial
phase of project planning.
25X1A
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SECt~T b December 1954
OFFICE OF THE COMPTROrr.Fa
BUDGET DIVISION
FUNCTIONS AND ACTIVITIES
This Division is responsible for administering the budgetary
affairs of the Agency. In this connection the Division assists other
officials in the development of long-range budgetary programs and plans;
renders advice and assistance to all organizational components of the
Agency in the preparation of annual budget estimates; analyzes and
consolidates data received from other offices and prepares the annual
budget estimates for the Agency as a whole; participates in the
acquisition of funds for the Agency; administers and controls the funds
acquired by the Agency through a planned budget execution program;
provides budgetary and statistical data to be used in justifying the
estimates; assists the Comptroller in representing the Agency before the
Bureau of the Budget, Congress, and other agencies and departments; and
establishes and supervises the maintenance of records relating to the
budgetary activities of the Agency.
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SECRET 6 December 1954
OFFICE OF THE COMPTROLLER
FISCAL DIVISION
FUNCTIONS AND ACTIVITIES
This Division is responsible for maintaining accounting reconciliation
and appropriation reporting control of all CIA and National Security
Council funds; maintaining allotment accounting for all vouchered activi-
ties; auditing all vouchered funds expenditures; preparing and auditing
payrolls for all vouchered personnel; and keeping related individual
employee records of leave, income, differentials, allowances, retirement,
taxes and bond purchases. It is also responsible for effecting reconcili-
ations and reporting alI retirement and tax transactions, and interprets
and applies the provisions of laws, regulations, and Agency policies
relating to the accounting for and expenditure of vouchered funds. The
Division prepares financial reports and statements as required, performs
working liaison with the General Accounting Office, Treasury Department,
Departments of State and Defense, the Civil Service Commission, and other
agencies on matters relating to vouchered fiscal activities of the Agency
and National Security Council; and prepares inquiries and replies regarding Gen-
eral Accounting Office questions and exceptions. In addition to the
Office of the Chief, the Fiscal Division consists of six branches as
follows:
ACCOUNTING BRANCH
Maintains general, allotment and subsidiary ledger accounts.
Prepares financial reports. Requisitions and deposits funds. Effects
collections, adjustments and reconciliations of funds. Develops and
revises accounting procedures and methods. Reviews and codes obligation
documents. Maintains working level liaison with other government agencies.
PAYROLL BRANCH
Prepares, audits and certifies payrolls for pay-pent in connection
with domestic activities. Distributes salary payments to personnel of
domestic activities. Post audits payrolls and foreign allowance vouchers
in connection with overseas activities. Maintains individual earnings
records, leave, retirement, bond, and tax accounts. Issues individual
tax statements. Reconciles retirement, bond, and tax deductions with
Civil Service Commission and Treasury Department. Approves final
clearance for separating employees.
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SECRET 6 December 1954
PROGRAP~ ANALYSIS STAFF
The Program Analysis Staff develops and maintains financial program
and statistical analysis, and prepares and distributes analytical reports
and statements.
SECRET
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SECRET 6 December 1954
CLAII4S BRANCH
Audits purchase orders. contracts and bills of lading and certifies
vouchers for payment in connection with domestic vouchered activities.
Post audits payments made in connection with overseas vouchered activities.
Pre-audits obligation documents. Audits advance payments to and
reimbursement vouchers from other government agencies. )risintains master
reference file of laws and regulations affecting fiscal operations.
TRAVEL BRANCH
Audits and certifies travel and transportation vouchers for
payment of domestic and foreign vouchered travel. Post audits travel
and transportation vouchers of overseas vouchered activities. Prepares
and processes requests for travel advances and indemnity bonds cover-
ing such advances. Issues and maintains control of U.S. Government
requests for transportation. Maintains current listing of all vouchered
personnel hating household effects in storage and establishes obligations
for such storage on a monthly basis.
FISCAL PRffCES,~,ING ,BRANCH
Receives. records and processes all documents. requiring action
by the Fiscal Division. Prepares or completes vouchers as necessary.
Prepares schedules of payments. Nfaintains vender payments index and
records of obligation and liquidation documents. Maintains official.
copies of vouchers and correspondence. Provides administrative aid
to General Accounting Office audit representative.
25X1A
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SECRET b December 1954
OFFICE OF THE COMPTROLLER
FINANCE DIVISION
E'IJNCT~ONS AND ACTIVITIES
This Division administers the unvouchered funds program of the Agency
in conformance with the policies aad regulations established by the Director;
maintains appropriate accounts and records pertaining to the safekeeping
and disbursement of unvouchered funds; directs the activities of agent
cashiers and confidential funds officers within and without the United States;
devises and administers uniform standards for the audit, certification,
and payment of official expenses in such manner as to insure operational
security; prepares periodic and special financial reports and statements
as required; maintains working liaison with other government agencies in
connection with covert Agency operations conducted jointly with such
agencies; conducts such foreign exchange operations as are necessary to
support overseas operations of the Agency; performs a continuous audit of
disbursements and accounts relating to domestic and overseas activities;
maintains close liaison with operating units of the Agency to provide
efficient and secure solution to financial problems pertaining to covert and
confidential activities; and conducts a training program in specialized
covert financial procedures for employees going overseas. In addition to
the Office of the Chief, the Finance Division consists of six branches
as follows:
ACCOUNTS BRANCH
Devises and maintains financial records and accounts on all covert
financial support. Prepares over-all periodic financial reports, balance
sheets and statements. Prepares financial reports for administrative use
of operating divisions. Assists Certifying and Liaison Officers in
reviewing monthly reports from field stations and in the preparation of
accounting instructions for overseas stations. B~aintains close working
liaison with Monetary Branch and Operations v Liaison Branch.
OPERATIONS ~ LIAISON 6RANCH
Audits and certifies vouchers, accountings and claims. Maintains
close liaison with operating officials on matters involving covert financial
support. Assists and advises officials and employees of covert activities
relative to financial procedures, implications and plans in connection with
covert projects and operations. Initiates, develops and coordinates regula-
tions, instructions and criteria on financial support functions. Assists
and coordinates with Technical Accounting Staff and operating divisions
in the development of financial guides and standards for application to
subsidy and proprietary projects. Coordinates finance training program
for personnel who will in sane degree handle unvouchered finance matters.
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SECRET
PAYROLL AND TRAVEL BRANCH
Maintains individual payroll, leave and allowance files and records
on all employees paid from unvvuchered funds. Audits time and attendance
reports from operating units. Prepares payrolls and distributes checks.
Posts and reconciles payments of salary and allowances made at foreign
stations. Maintains tax and retirement accounts. Prepares periodic
reports and balance sheets. Audits and certifies travel vouchers for both
civilian and military personnel.
PROPRIETARY ACCOUNTS BRANCH
Reviews Financial .Statements of proprietary and subsidy projects.
Determines from such statements the change in Agency equity and other
activities affecting the Agency accounts and prepares appropriate entries
for the accounting records of the Accounts Branch of the Finance Division.
Determines that financial statements both as to form and content are in
accordance with the administrative plan. Assures that appropriate trust
certificates, stock certificates or any other docur~ents required by the
prof ect administrative plan are provided to the appropriate custodians.
Prepares special reports concerning the status of the various projects.
MONETARY BRANCH
Collects and analyzes foreign exchange and monetary fnforaration.
Dissearinates foreign exchange and monetary information to overseas stations
and operating divisions. Conducts such operations in foreign exchange as
are necessary to support covert financial activities. Maintains necessary
internal and external liaison to accomplish required operations. Supervises
and contxols disbursements and maintenance of appropriate bank accounts and
currencies to support covert operations,
INDUSTRIAL C(HVTRACT AUDIT BRANCH
Conducts audits and examinations and renders reports in connection
with negotiation and settlement of cost-type procurement contracts. Main-
tains liaison and coordinates with Logistics Office in aratters pertaining
to the negotiation and settlement of procurement contracts. Recommends
changes and improvements in financial procedures pertaining to contract
negotiation and settlement, prepares correspondence, or initiates other
action as necessary to resolve questions of accounting policy procedures
or determinations as they pertain to contract negotiation and settlement.
Performs internal audit of operations of the Finance Division to assure
control and safeguarding of Agency funds.
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SECRET b December 1954
OFFICE OF THE COMPTROLLER
[t'IACHINE RECORD5 DIVISION
FUNCTIONS AND ACTIVITIES
This Division is responsible for the development and application of
tabulating machine techniques in the keeping of records. primarily in the
administrative field, looking toward the elimination of manual methods
whexever possible, effecting dollar economies and increased efficiencies,
and permitting the production of such reports and information as may be
required for good administrative management, for auditing, and future
planning purposes. In addition to the Office of the Chief, the Machine
Records Division consists of seven branches as follows:
PUNCHING AND VERIFYING BRANCH
Transcribes all data received for processing by the Division into
punched tabulating machine cards.
PROCUREMENT ACCOUNTING BRANCH
maintains detailed stock records and financial inventory accounting
records. Prepares financial and stock accounting reports covering property
on hand, in use, in transit, and on loan.
ALLOTMENT AND OBLIGATION BRANCH
Maintains for unvouchered funds detailed allotment accounting records
and subsidiary general ledger accounts. Produces financial reports and
statements involving expenditures, obligations, accounts payable, advances,
costs, miscellaneous receipts, etc.
SPECIAL PROJECTS BRANCH
Maintains a variety of statistical records and compiles recurring
and special reports for various administrative and operational elements
from subject matter not specifically related to files of other branches
of the Division.
PERSONNEL BRANCH
Maintains detailed personnel statistical and accounting records.
Prepares regularly scheduled personnel and career service board reports
for the Agency.
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SECRET 6 December 1954
VOUCHERED PAYROLL BRANCH
haintains payroll records; computes additional compensation for
overtime, night differential, and holiday work; prepares payrolls and
checks for employees; prepares and distributes time and attendance reports
and payroll change notices, statements of earnings and deductions, with-
holding tax statements, and payroll accounting reports.
UNYOUCHERED PAYROLL BRANCH
Maintains payroll records; prepares payrolls and checks for employees;
prepares payroll change notices, withholding tax statements and payroll
accounting reports.
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