AUDIT EXCEPTIONS CONCERNING PER DIEM PAYMENTS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP84-00709R000400070288-4
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 4
• Document Creation Date: December 9, 2016
• Document Release Date: June 5, 2001
• Sequence Number: 288
• Publication Date: November 19, 1948
• Content Type: MEMO

Approved Fo lease 2001/091a3a.IID84-00709ROQ,Q*88-
OGC Has Reviewed
Dir*oto r-
Gonern1 G-ur.eo1
Audit ? raepttonu Concerning Yeas Die i F,a enta
1. We have considerod aaaretully the t. d od file.
comoerninr- per diem pa7monts made to Ulna ind
M ins vith pa rtsc lar referenuo to what antiran.,
it au- , tho Director is legally authorized to take. In
spite o. the longthy to r rru ria which lyzed that teehni-f
aalttiee of these caeea, tthd, aitu#jtian Sea ma aiip .
2. `or diems were authorized for euoh 0410700 .while
In WI1L Ungton on temporary duty, and vouohera were certi"
fi e d for payman t by the eertt Dyiuj oftieers. - At the ti
the pa;V''.iaa3nta$ were authorir : and fie, papers were c fiii
la toe office indicating Brett their "addro3raoa were in
Vashin,ton. (It is apparent;ly true that in a mwersatiair+.s
the orploye,ea were asked whore their hrcoo were and men-
tioned other than "Washington addreguoe p but the tamet
romaine tt t Personal Matory Staatunenta and other docu-
ments not forth addroaees In Washington.) It is apparent
therefore that, although appointed for overseau etations 25
with taamporary duty in Viaaihington, neither J!tza -
nor 171: a entered into actual travel statun
until t:heey a ashington.
5 b Under the S tand rdised Government Tp&vel Rogue.
Int:onU, Per Uon may not. be aUowid. until an a ployoo
ertors Into a bone tier travel etaatus. Your instructions
and the ape cst a l Punds Ft oculaa t ione i t -;t eree at the tiro
required oonplianee with the Stands zed Govelnuunt
?ravel cage lntions. We feel it rust be concluded that
Mare was no basis for certification of the per diem
vouchora for Plan ar'Du flies as 210 25X1A
airmista~.ncen ex.at which would tae an obUgation 25X1A
on thcs part of the Oaverz ent. This is based on the
respo naibility placed by law on the certifying ot~fioor,
as not forth clearly in a r, oooeit decision of U* Cs-
troilor General (28 Cerra. Gen. 17, B-74820)*, 4. In. that case, the G , ., ssianer of Internal
Revemi, a had ceartifierd a voucher in which on eer,xoncous
computation had been rands by suibo atos. The Xcep..
tion -rase not taken by the auditor until two and one-half
7~enr La toD, by w 1ch tine the statute of l,: tationa
prevented any recovery .from the taa xpayer. The ' goorota
Approved For Release 2001/09/03 : CIA-RDP84-00709R000400070288-4
 Approved For R1 a
of the "x;rea, is iuttod vast that there vat no toult or
neg. gea;oe ofthe certifying otriaer:.a nd ti-At the Off
tro3.i.ur e.~ieraa'l may In r vo. `otiori relieve. - cer ;,.
zz 67.E liter of lisvility whenPv*r$ -
He fin x u t the aaerttfioation VIba e
on oX'` .ciai recc e and that Leh eex`'tif nn officer
or ernp .o 'a did not- bar +at1-a~lalt a s i io a i +
said iriqi ocuU not a ,Deists n tho 9Lc-t a.'L .-t tj or_
b. Thnt the ob,U0,1t4on was incurred in good
taa,tn t/.atat tho pa. tit 1w'&4 not a aantrary to arly
stt- tor? provision "t that the thited gtjttot! 'fig
r eel va d vaitir, tar tx*m ' onnt
n his rae ra, tbe_ ; tro.. oze t . xl,l puinted out. that
wider the law an of fi.eer -Qei;tit j , ,-A _ ao'her _aha .11
at Be hold reaponaibZe for the exiarra;ten as ai
eorrootneaas of the testa reo .t - ' t o c erti leAte
or othez i ee statod in the vouohhor or it;aEi a u nt
papers v and Sur the- legality ' Cr to - rope ie4 1payea t
uiviar the a .ppropx'.ation or rum invo d; ' `
b. Be hem ar a covLntable for algid require
rake good to the 'wit:a4 Staten tie . .outat . of any
.Uoga .y impropmr, or i oorreat' payment result x
x~-o ax ez~s?,, t coax e,, or i t8leadins Q+ iti-R
oyla sa.vn candor tan appr 'iautan or i arc . r'a l ,ti
7Th quoted an, Paarller opinion to the effa of -thnt a -r} i
inr, or ices my not 00eaape liebt3lty foa ..ad - a ~alti ,
lnov-icdge that oath iteij on the ou+ 'aar was car otlr e t~~
5. If t ho error could have been dtsoover by
e e ilia
r?a~a~aa.oa r~ s' di1i; er a W 'd inquir:r,_ thA r4 a t may not be
be iii po.; s ,able n not aarfect the liability of the
inx; A. t:.tinr, who n6kTOMeaaa tie f t ne a fir` _r e
101o to l.ri nd hol 2 ray ren pen ibje under h ..sond f;O
a?any lounos restating rx4rn hiz ovranermo% A rtifjcattcan
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 00709R00 00070288-4
6. "m l,ti ruling of the Ooaaptro11ar ok"a
~ b e
:
a
lm#A AAA-&-
t
. i ? _ 1 o a tizzy oi. i'c~ ~zm?t teenoee ~ the,--e Was sea 1, ?
4-L .
rip obl 1 ?
t
p
an
wall Y3= olAiration on the part or the Oavor eut,, W 'hello
, ter
It is dirlictlRr *pP icable to the present aitueti.tir,
tY rou-Ji a s..Laapprehen.s? on of the :traota pa onta wed a d !
,ar ox? th
i
can the f of that because of the erxm+r.: in oocn tatj~ ih
u
_ ~ ,~x~ , 1,4 co.are rjlLA Do it o rAo o ti en of
the lu i- li ty of pay n f i to YOU de am n-o+tas carv,, oven i ; o o j
Where or'dinz rily thore u3d be no ob31,
of the ~atj on oar t pert
~ iov+a 'r f t.
? pro xc r oxercia c cf CIS' Luno t:Lone. erovoi' thetie e1 3anth',,
or am (if* i-1 kym ~#9 ^ t
,
ou -ai?t of abnormal opo.rationi, to meet erio~.~r t'not -ap to ttuyo eaaa.?e of exvenaos neee ~ti 4-o the
twat -cup a funds rare r n uirc cl nor oueur
ty c, _m yt rt4 o
.
390 Un.fl n c-vea:t Brat in cutho aed
to go Ltah nd yam, certifioation. t it is our op Chian
that '..2' 3Cre IAt in :;hia ;x nt of publio Panda to y0Ur Brie
discre t"on are certain restriotJora a?1 to the loges;
eia+a of ? ,' a power, tlnvouol~or-tti tundn are Cranto"d on-tba
.
Ularo et! c
of your 4W
er
Q'Lt1F to use those uu u;t h, a~c~
ef6i vtfta ?t f$
t
genco over unvouoherod fda Ava
tlebl,i +e ~ ' __ '.- --
o i~avo rjvcn paurti.cuXr attention to
i s
%ft -.
s s e
rc3.],ex Cl0n31'e3. Al -favoisifa set forth in
Comp. - can. ~i.
ara
., -u' t3avc~ G ?~v i+ aticn
in all sasras, xkavover, we find t o10111ir gxide to tile. ,situate.
do t, nn 4 C
t
either n se. it jt r..ze14 there io no law _
)'a .ezh: a uirc
tc 1n VQ~ fQ t
ti
t
In e9it*ier caae+. Failure to lay per. ciierw would of i qer
or provcnt the porfoi anc o of 0s8?ant1el oiler. t~.WIS, PAIJOrO
wez'o no rsArmnr erxy or extruartiftneavy
C. Applied to two inert nt caeoa,, we reams the
follow3.rt results. Tharp ap;aoars to be no security eon..
of rti' ion w > .cb Could requnt ^,r ^ d$
ire the pogmc
,
+ a , t-he LzavarrUm t;,
.
- t i t for per c