ANNEX B

GENERAL ACCOUNTING OFFICE

COMPTROLLER GENERAL'S ORDER NO. 1.39

(July 24, 1956, Instruction No. 226)

AUTHORIZATIONS AND DESIGNATIONS, EUROPEAN BRANCH 1. Consistent with section 311 (e) of the Budget and Accounting Act, 1921 (31 U. S. C. 52 (e)), the following authorizations and designations are made in connection with the operation of the European Branch. Discharge of financial responsibilities

2. The Director is authorized, subject to the applicable provisions of law, to incur obligations as may be deemed necessary for the purchase of office supplies, books, postage stamps, etc.; rental of office space; acquisition of space from entities of the United States Government; purchase or rental of office equipment; the procurement of telephone service and other utilities necessary to meet official needs; and when appropriate to execute written contracts on behalf of the General Accounting Office to obtain such materials or service.

3. Generally, the needs of the Branch for Standard Forms and for General Accounting Office forms should be met by the timely submission of requisitions to the Supply and Services Section, Office of Administrative Services for a six months' supply.

4. The Director shall establish adequate controls and records of the inventories of supplies, equipment, machines, forms, etc., maintained in the Branch. Emergency suspensions

5. Subject to the act of June 10, 1948 (5 U. S. C. 652), civil-service laws and regulations, and orders and statements of policy in regard to such matters, the Director, European Branch, is authorized to effect emergency suspensions of employees under his administrative supervision from duty and pay for periods not to exceed thirty calendar days in any case, pending investigation and final action. Immediate report of such suspensions shall be made through official channels to the Comptroller General, accompanied or supplemented at the earliest practicable date by a comprehensive statement of the circumstances attending the suspension, and such recommendations as may be considered necessary or proper. Security officer

6. The Director shall act as Security Officer for the Branch with responsibility to the Comptroller General for General Accounting Office actions within the geographic area served by the Branch with respect to (a) coordination of General Accounting Office security requirements with the actions and requirements of other agencies, and (b) the establishment of requirements and procedures for the Branch relating (1) to the protective measures to be employed in connection with access to classified information or documents either in the custody of the General Accounting Office or of other agencies, (2) to the safe. guards to be employed in preventing disclosure of classified information to unauthorized persons, and (3) to the classification and revision of classification of any records or documents originated by this Office. Safety of Employees

7. The Director shall take necessary actions to safeguard the life and health of employees assigned to the European Branch and their dependents. For this purpose he shall represent the Comptroller General in the European Area with respect to any emergency evacuation or other safety actions which may be required. Acceptance of Copies of Documents

8. The Director and the suboffice managers are authorized to accept photostatic or certified true copies of original documents missing from fiscal accounts subject to audit by the European Branch, except in particular cases where there is doubt as to the propriety of accepting copies of documents, which should be submitted to the Comptroller General for consideration. Every effort should be made to locate the original documents from known available sources before accepting such prima facie evidence.

Administration of Oaths

9. All officers and employees attached to the European Branch who have official credentials are authorized to administer oaths to witnesses in connection with the examination of accounts pursuant to section 297, Revised Statutes, as amended by sections 304 and 311 (e) of the Budget and Accounting Act, 1921 (31 U. S. C. 117). Authorized Certifying Officers

10. Pursuant to the act of December 29, 1941 (31 U. S. C. 82b), the incumbents of the following positions who are assigned to the European Branch for permanent duty and who are under bond to the United States, are authorized to certify for payment by United States Disbursing Officers functioning in the geographic area served by the European Branch, all classes of vouchers, except regular payrolls, bond issuance schedules, bond refund vouchers, vouchers for the payment of taxes withheld, and vouchers for payment of employer's taxes levied by the act of August 28, 1950 (64 Stat. 477):

Director, European Branch
Secretary to the Director

Administrative Officer
Approval of Advances of Funds

11. The Authorized Certifying Officers attached to the European Branch are designated (a) to approve Applications and Accounts for Advance of Funds (Standard Form No. 1038–Revised) to initiate the preparation of vouchers for payment by United States Disbursing Officers functioning in the geographic area served by the European Branch to cover advances of funds for per diem or mileage allowances, (b) to safeguard bonds or other securities required in connection with such advances, and (c) to superintend the recovery thereof which may be accomplished by routine offsets against travel vouchers subsequently processed in the European Branch, pursuant to the act of August 2, 1946 (5 U. S. C. 73b-1), the Travel Expense Act of 1949 (5 U. S. C. 838), and related instructions, orders, or regulations.

12. The Director, European Branch, will take the necessary steps to collect through offset of vouchers allowed, refunds, or new advances made pursuant to the Standardized Government Travel Regulations, as amended, and General Regulations No. 88, Second Revision, dated November 7, 1950, as amended, all advances to travelers attached to the European Branch which are outstanding on June 30 of each year, in accordance with the provisions of the cited regulations and instructions.

13. In any case where a travel advance remains unliquidated and the traveler's permanent duty in the European Branch is terminated or other circumstances arise which necessitate recovery by means other than by deductions from travel vouchers or voluntary refunds from the employee, the matter shall be referred to the Chief, Administrative Finance Section, who shall then become responsible for the recoupment of the unliquidated balance of the advance of funds, as provided in Comptroller General's Order No. 1.17. Authority of Acting Director, European Branch

14. All of the authority, duties, conditions, and responsibilities vested in or imposed upon the Director, European Branch, except those pertaining to the duties and responsibilities of certifying officer, shall become applicable to the official designated under Comptroller General's Order No. 2.28 to act in the absence of the Director.

ANNEX C

GENERAL ACCOUNTING OFFICE

COMPTROLLER GENERAL'S ORDER No. 2.28

ORGANIZATION AND FUNCTIONS OF THE UNITED STATES GENERAL ACCOUNTING

OFFICE-EUROPEAN BRANCH

1. The headquarters of the European Branch, General Accounting Office, shall be situated in Paris, France. The European Branch shall perform all of the audit, investigative, legal, accounting systems, and other functions of the General Accounting Office in the European area including the Near East and North Africa.

Administration and direction of the European Branch

2. The European Branch shall be under the direction and supervision of a Director who shall be responsible to the Comptroller General for the performance of the work of the Branch.

3. Subject to prior approval of the Comptroller General, the Director shall designate an Assistant Director of the Branch who shall act in his absence. The Director may name a staff member to act in the absence of both the Director and Assistant Director.

4. The Director may designate a manager for each of the suboffices located in the European area who will be responsible to the Director for the administration and technical supervision of the work of the suboffice, and such other matters as may be assigned to him by the Director,

5. The heads of the operating divisions shall furnish technical guidance and assistance in the audit, investigative, legal, accounting systems, and other work of the European Branch as may be determined necessary, whether such work originates in the operating divisions or is initiated by the Director, European Branch.

6. The operating divisions shall take the necessary steps to insure the maximum utilization and effectiveness of the reports prepared in the European Branch. Personnel

7. Personnel from other divisions shall be transferred to the European Branch for the period of their assignment to the Branch.

8. Where administratively desirable, the Director, European Branch, may establish, under the provisions of Comptroller General's Order No. 1.18, the official stations of specified employees at locations other than at Paris, France.

9. Personnel of the Branch may be assigned to work functions in accordance with their technical qualifications on the basis of work assignment priorities as determined by the Director.

10. Complete administrative authority over personnel is vested in the Director, European Branch. All promotion, demotion, dismissal, or similar actions will be recommended by the Director and forwarded to the Assistant Comptroller General for appropriate action in accordance with Office policy. Control of funds

11. The Administrative Officer shall allot to the Director, European Branch, from available appropriations, funds necessary for the operation of the Branch. The Director shall be responsible for limiting obligations to the amounts thus made available.

12. The pertinent provisions of Comptroller General's Order No. 1.6 are made applicable to the European Branch. General

13. Subject to the applicable provisions of the Standardized Regulations (Goyernment Civilians, Foreign Areas), as may be amended from time to time, employees of the European Branch who are eligible under the Regulations shall be granted a foreign post (salary) differential, quarters allowance, post (cost-ofliving) allowance, supplementary post allowance, and education allowance at the rates established by the Secretary of State or determined in accordance with the Regulations.

14. Consistent with sections 115b and 215a of the Regulations, the Director, European Branch, is designated to make the determinations required by the Regulations (including the review and approval of applications for allowances) necessary to permit payment of the differential and allowances.

15. In all cases where the regulations provide that reports and information shall be channeled through the "parent Washington office” prior to referral to the Department of State, such reports and information shall be submitted to the Office of Administrative Services where appro te files and records shall be maintained for the benefit of interested Washington officials and for use in the preparation of such instructions as the Comptroller General may deem necessary.

ANNEX D

COMPTROLLER GENERAL OF THE UNITED STATES,

Washington, August 25, 1955. B-123299-0. M. DIRECTOR, EUROPEAN BRANCH, HEADS OF DIVISIONS AND OFFICES :

For the present it is my desire to have all correspondence and reports from the European Branch addressed to me. Routing to the appropriate operating divisions will be made by me.

Also, please prepare for my signature all correspondence originating in the operating divisions which is addressed to the European Branch.

This does not change any existing instructions as to reporting except as to form of address.

FRANK H. WEITZEL, Assistant Comptroller General of the United States.

ANNEX E

GENERAL ACCOUNTING OFFICE,

EUROPEAN BRANCH,

May 24, 1957. MEMORANDUM NO. 23, AMENDMENT NO. 2

To: All Staff Members.
From : Director, European Branch.'
Subject: Organization of European Branch.
Purpose

The purpose of this memorandum is to set forth the organization of the European Branch as of May 31, 1957. See organization and personnel chart attached. Office of the director

The Director is responsible for the overall activities of the Branch as set forth in Comptroller General Order numbers 1.39 and 2.28.

The Assistant Director acts in the absence of the Director and is responsible for coordinating the accounting, auditing, investigative, and legal functions of the Branch as determined by the Director. The Assistant Director also acts as Manager, Paris Field Station.

The Administrative Officer and Certifying Officer are responsible for carrying out the duties and functions inherent in these positions. Paris headquarters—staff functions

The Headquarters staff is responsible to the Office of the Director for carrying out the cooperative accounting and systems evaluation work, audit, review, investigative, and legal functions of the Branch as follows:

Legal staff.-The legal staff, headed by a Supervisory Attorney, is responsible to the Office of the Director for the legal activities of the Branch, including (1) review of reports and correspondence for legal sufficiency, (2) advising Branch personnel regarding legal problems encountered, (3) advising agency personnel of the legal propriety of proposed actions within GAO jurisdiction, and (4) maintaining liaison with legal officers of United States agencies in Europe. In addition, as circumstances dictate, legal staff assistants are responsible for the execution of specific work assignments as determined by the Office of the Director.

Systems Advisor.—The systems advisor is responsible to the Office of the Director for all matters pertinent to (1) accounting systems development or improvement, (2) developing work plans and/or advising Headquarters staff on assignments requiring accounting systems evaluation, (3) coordinating work programs and specific assignments with Field Station Managers, (4) reviewing Branch reports and correspondence to assure consistency and uniformity on accounting systems matters, and (5) maintaining liaison with Comptrollers and management personnel within the military and other U. S. agencies in Europe. In addition, he also acts as a program supervisor.

Investigations Advisor.—The investigations advisor is responsible to the Office

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of the Director for carrying out the investigative function of the European Branch. This responsibility includes (1) the investigation of specific allega. tions or cases (2) special surveys involving irregularities or maladministration (3) maintaining liaison with appropriate U. S. investigative agencies. In addition, he also acts in the capacity of a program supervisor.

Program Supervisor 8.-Program Supervisors are responsible for coordinating such accounting and auditing review assignments as determined and assigned to them by the Office of the Director; keeping the Office of the Director currently informed of the status of assignments and of any pertinent develop ments requiring further attention; developing specific work programs; maintaining liaison with agency management officials within their respective spheres of responsibility; preparing necessary correspondence and reviewing reports; advising Field Station Managers on the conduct of field assignments including the drafting of related reports.

In addition, Program Supervisors will coordinate with each other to assure that proper consideration is being given to the work covered or envisaged in other work programs of the Branch. Field offices-operations

The Field Station Managers are responsible to the Office of the Director for the administration and direction of the work of the Field Stations in accordance with Memorandum No. 16, as amended. It is expected that close cooperation and liaison will be established between the Field Station Managers and Program Supervisors so as to assure the expeditious and effective accomplishment of Branch review objectives.