FISCAL

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-04914A000100130041-5
• Release Decision: RIPPUB
• Original Classification: C
• Document Page Count: 1
• Document Creation Date: December 14, 2016
• Document Release Date: April 16, 2003
• Sequence Number: 41
• Content Type: REPORT

Approved For Release 2003/05/14: CIA-FkDP78-04914A000100130041-5
1. Types of Fiscal Transactions
Obligations
Expenditures
Liquidations
Collections
Adjustments
Special Deposits
Miscellaneous tteoeipts
2. Audit and Processing of Claims
Payrolls
Travel Vouchers
Miscellaneous claims
3. Accounts and Records
Appropriations
Allotments
Object class
Posting media, obligation and liquidation documents, etc.
4. Payroll and Leave
Reporting of time and leave by office and staff sections.
Processing of personnel and leave actions, payrolls, etc.
Preparation and distribution of schedules
Distribution of checks
Overtime, night duty, etc.
General regulations regarding annual, sick, maternity, LWOP and advanced leave.
Time and leave records maintained by office and staff sections
Time, leave and pay records maintained byl 25X1A
5. Authority for Payments
Primary statutes and regulations affecting expenditure of government funds.
Agency policy affecting expenditure of funds
Obligation of funds limited to specific officials.
Statutory responsibilities and liabilities of "Authorized Certifuing Officers".
Bonding of employees in connection with travel advances.
6. Exceptions to Payments by GAO
Special arrangements with GAO regarding audits, etc.
Answering of exceptions taken to payments made by CIG.
Collections and adjustments.
7. Reports
Periodic reports required by Bureau of Budget, GAO, Treasury, component
agencies of NIA, etc.
Special reports required.
Intra-agency reports on?status of appropriations, allotments, objects, etc.
Approved For Release 2003/05/14: CIA-RDP78-04914A000100130041-5