r- T vt SO SSIT ED 0 -iNG ND@"RF-COR R UT be rawn acrOS3 sheet ,,@o umn., 2 '4@ibe red to -@@ie Re@,s TB"iiONE NO.@ -7777 eiiiber@195 lo 2 ;-TSS/tDl 3 .4.. f )I. 9 10 lj -4t, 13 14 7 61 0 APR 5 CONFIDENTIAL."'.-' 26 September 1955 MEMORANDUM FOR: TSS/CD ATTENTION SUBJECT l@IKULTRA7S-Ubooj&dt@§-30 and 50 1. - The report of audit dated-17 June 1955 prepared by Mr.- covering Project MKULTRA for the period 15 January 1954 2 30 April 1955, recommended in connection with subproject@@-------- 30 as follows: "It is suggested that-this--- oject be placed or4 a revolving pr fund basis,, i. e. , establish a fi ed aniount-of-about $500. 00 or any other amount-that A)ill-meet the-needs of2 the project for - a rea@onable period-of t-.rt-.e-and reimburse the-fund on the basis of accourtings-submitted at-least qttarterly;-@:---The --- fixed amount - may be increased or decreased as-the-need demands and will be recorded on the books of-the-Finance D s an Impfest-- Fund. The same certification-sho2uld be used for reimbursing the imprest fund as is now-authorized by the MKULTRA plan. Charges to expense would be made only on the-basis of an accounting properly approved and the accountings would remain in the MKULTRA files of TSS. - This@:proposed revision -will permit more accurate distribution of expenses to the proper-fiscal year and will require approval2 by-operating officials-prior- to reimbursing the fund for expenditures made. 2. It is my understanding that cor@respondence--,vith Deputy Chief, Fi@nance Division@7has led to-the-conclusion thai'aviy i@iprest Fund reported on-the books of the Finance Division as such is subject to rules and reg-.llations which a2re not compatible with the procedures approved by the DCI under which MKULTRA-I@ handled. Imprest Fund regulations apparently tequire tbat expenses and accountings be forwarded to Finance Division when reimbursemert is requested. The security maintained for M-KULTR.A is such that it is noll@ feasible to forward to the Finance Division a list of items purchased under this pro3ject since the nature of these items and the reasons for their purchase (particularly the occasional destruction of what would normally be considered unexpend.able equipment) would dis- close too much of the nature of the sensitive work being handled under MKULTRA. 3. For this reason I believe it will be satisfactory to continue with -subproject 30 and c.:)nvert it to an Imprest Fund rather than terminate it and establish a new subproject 50 as an Imprest Fund. This will re- sult in our follo-,Ning all of the recommendations in Mr. report with the sole exception that subproject 30 -,vill not be re2corde -o-@n-the----- books of the Finance Division as an Tmpre--t Fund.- 4. 1 understand that Maj( i' " A ) @ #I 0 as recently r.eturned with a complete i ' Olh detailed list of recent expenditures un6@@@@Vti"ject. 2 It is my sug- gestion that these evidences of expenditures be placed in your files and- that you determine the exact cash on hand. With this figure in mind, I suggest that you obligate requiredwhich, -under-subproject 30 the exact sum when added to the cash on hand,-will-bring your total cash funds to $1, 2 000. One thousand dollars is -the-sum .vhich-I believe you have determined to-- be necessary under this project rather than the amount of $500. 00 mentioned as-an example by Mr.4,giaoblit A 5. When this additional obligation is on hand and you have exactly $1, 000 in cash,'you should operate t'Aie project as an Impres.t Pund, i. e. , future reimbursements should be made at least quarterly- a ,nd in an amount -exactly equal to the new accumulation of -vouche -"t@@-w -'@ll thus re -rs sult in in the 2 project's funds being brought ba:ck to precisely time it is -$l, 000 each replenished. Car@@7should-be-taken--to--replenish the fund and-bring, -it back to $1, 000 toward the end of -each Fiscal Year-so that expenses incurred duriig a particular Fiscal Year will be covered b2y that V@Y's funds. As mentioned in Mr. p4ilipW report, charges to expense would thus be made only on the basis of an accounting prb@i@ly7&pg;@@--and-the accountings would remain in the MKULTRA files of TSS@@@lf your quarterly accountings coincide with the end oil a Fiscal Year,-l believe that tb,.s will also sactisfy Mr 2 40PAW in that reimbursements will-be- made to the project with FY funds corre-,ponding to the FY in which the expenses were incurred; and of course, approval of operating off;.cials will have been obtained prior to reimbursement to the project for these expenditures. 6. You might discuss this with Mr. IloWthe next time he is2 in your office. Steps should also be taken if necessary to cancel subproject 50 and r .,=Osseo the sum of $500. 00 which M . ilpm may shdw-dn his books as obligated. TSSIOC-. (26 September 1955) Dist tion: ssee Orig, only 4 S/OC 1 UNt@issiiiio G N AND. RECORD SHEET 41(i b dra'oin IN$IRUDTIONS: Officir-de@s;gn@Lt;or@ishouldbouse in column., Un or each com(rient a tine sho Is across $heat M U and each coiyiment numbered t'4' C'orrespond with the n6m@erin tho!'TO" column. - Each officer sho@ld in2itial (chock arkin3 ff'cient).. f e dri sheit'4@@ull b4l turned to Registry. be or& further.rou@qng@. T.@is- R6utj@i aA@ R' c' re TELFPHONE NO. FRO2M-. DATE DATIE TELEPHOKE COMME@' lo( 5 7 2 @7' 13 14. FORit MI REPUCES FORtt 0,-Ib --,,,,.'UNCLASSIFIED mAy i APR 5.5 610 6 st,mm"l Fm imliks *#Tilt STAMMM FORM mx U 5C) TATES GOVERNMENT Office Memta ITED S TO Chief 1 T$3 Chemical Divisio@q DATS: 20 Septpeoer r)55 2 -V FROIFI Acting Deputy Chiefp F @ance Di ision SIUBJEer: Request for Irprest Fl,-,id 1. The request-contai-r-ed in your mer-oranium, dated 14 September 1955, establishing aa2tipg;r@@ fund for in the amoLLit-of 6v5OO.CO is returned witnout aporoval by as not mpetlng-the-re uir@ments of regulations this office 6stablishina ai imorest fund. C, 2 2. Re ccn ,alationifOlg@@@ in!arch 1955, governir,-, impresl-. fund s'%,ates- that "A-complete -,CoourtLnc, will-be submitted 0 monthly !211 whereas pgragra.6n-4 o,'L-youx-request states that-these - i'unds will be accounted for- in- accordance wita IOCUL'ilk procedures. 3. In the at accoun'Llin@s-can be submitted in- a,,-,oord@g.nea with this r2equest should be re-su'omitted. FD/.IDB UNCLASSIFIED CRET CONFIDENTIAL ING'AND RECORD S 2--7TROUT' H@ T fficer des,2nat;o INSTRUCTIONS. (i ns should be used in the "TO" COIUMA. Under each cornment a line sh7culd I>e drawn acrosi s@,cet @tnuriberedtocorrc-sponlwithth2enumt.@erinthe"TO.1column. Eachafficershouldin'@.tial(checkrnarkin-sufficient) and each 'comn-4'e before further-routing. Th;s Routing and Record Sheet should be relurred to Registry. FROM: 2 TiW@k(@NE NO. DATE DATE TO ROO.14 orric_ms TE2LEPHONE - ----- COMMENTS NO. REC'O FWD'O INITTALS 3. @77 4. -Meow - 5. 2 4f 7. 13. 14. - PREVIOUS EUI-TIONS SECRET CONFIDENTIAL t MFOA'Ym54 5-1-10 MAY VE USED 0 UNCLASSIFIED (40) 14 Septernber 1955 i@1WCFAkl[)LRA FCR CHIEF FDWM DIVISION ATMITIOt'i W. SUB-i-EC'i' Request for Imprest Petty Cash Fund- 1, At the-retiest of-th6@Chief;@'@i@@Staff, TSS is retaesting the establi;shment--of an imdrest petty ea&. fund in connection with -a-subprojeot of -@OCULTRA@@--Th'-s petty -cash fund is to be-established ,4ith an-initial-grant of $500.00, -- ---- - Fro,.n time - to - time as these -funds are depleted, 2reimbursement wiL!. be requosted.- - 2,: The following personnel of-_TSS C@D are appointed responsible-officers-for-the fund-. Oustodian-@@ DOP--.f- - 3. The@@6y@@ @kot7 rove combination safe. This impreat fund is being set-up-in-connection with---- a subprajeo'u of accountings will be- raintained in accordance with ri@@ions -and procedure,,3 iii@@th26-@@dWk7dat-4 13 Aoril 19 53 to-the approved by the@DOI e -lh--@sequent iaemoranda, DD/A and the extension-of"tb-i"uthority All roodrds-and accountings are-kept in the-files of the Chemical-- 2 Division where-they-are-Availabl"or 4io@@@on by the auditor appointed by the Db/S td7in6tect-and audit-YKTiTRA fild@F;-- APPROVED. "Icaief TSSeheaical Division 0 Distribution: Orig & 2 - Addressee 1 - Comptroller TSS/OD (14 Se@@@1955)- Chemical Divisioa 20 September2955 Chidf,, TSS Acting Deputy Chief- Finan@66-Division PeVest for T-mpre-st vund MR.ULTRA 1. lb2e-request contained in your mew-orandum dated 1/+ 34optembor 1955., establishing m @t@@-fund for '.@flMT.RA in the amount of $5CO '00 Is returned without tblis Of"pioa as not .L-Iotiiiik7th--o -M2-44@@t"f regulations establi3bing_an llmprest fcmdt- t @ 2 * 'WgLaatioa SIM dated 2.6 '!arch 1953, govermiag liV,*-est fund state3-that-IIA-complote aocounting-wiu be a,4bmitted t@oath3,,r." ubereis paragraph 4 of your request states that these funda viU-be-a(.-counted for in accordaaoe with laMTRA 3. In -the v t that accountings can b,6 rubmi tted In accordance-,witboWW, tbas req4uest should be r,@.-submitted. FD/.kD 2r) leptomb*r)935 emef., TS% Obamioal Divisioa .t,3tinZ DeVaty linm'09 Divisi0a ne*wst for T-mpreat PW'4 XMTRA 2 rod= -,datod - - 1. The requei-t eont&L-iad in Your m,3mO t 14 Uptemb,3r-19330 establishing an impro3t ftin(i for jA th$ OZ=t of 0500.00-is returned vithout approval b7 2 ,sting the requir=ents of - regLtUtiOtl@3 t)-li3 Office aa not T@.0 eistabU3hing-an iMpr93t f=d 20 RegUatioa d-ated 26 Y-anh 1955, govarnillg 2 'bmltte4- complete accounting viu-bo su impreist fund istates- t a& -a,sst states th&t these 7mr re(., month3,y," ubere"'p2aragraph_ th )MTRA iyrocedurest W for-in S,4-,Cordame wi fund3 WiU b47@@- co=tinp caA be submitted Irk 3 In the eve that ae ro-submitted.------ accord;nce vi this request should bO SICRET UN@.L-ASS@tFYF-.D IiFTDENrUL i ,co, 2 (SOW WILL CIRC @iofi TOP AND 90TTOM) %iCY IIT'ELLIGENCE ACL CENTRAI. 2 OFFli7,UL RO UTING@ SLTP INITI ALS DATZ 2 4 ------------------- TNMALS DATE FROM 2 cc 3 - SIGNATURE APPROVAL INFORMATION 2 --RET- -UTIOH-- DIRECT REPLY URN PREPARATION OF REPLY DISPATCH COMMENT 2 ATIO?I FILE CONCURRENCE Pfc6mmEND Remarks: UINCLA$StEl-ED 2 SECRIET (40) lots may be USS& 9. S. 3 No- 30-4 rn i Nov 53 26 September 1955 MiCILL@,11)UI4 FCR: Tffr', RE'VCRD SuBrz(@r IDKULTRA Sul>projeot 50 1. This memorandum is written 'to record the purpose of Sub- project 50, tha reasons for estatlishing it, and the mechanics by which it will be alntnistered. 2. The,wb ve iib roject has been created to contl-iue the ? . ? p support to ;ioivisiof-l, which was previously furnished by Subproje2cts 13 and 3 pot*u will be over and above the -apport-of Ilroject and will fall into yearly f@,-,ancial s two categories: (1) the purchase of-certa4n materials, supplies C? 1 and 6qtiioment where the us2e of other-funds would cause either excessive delay in operations or undue security hazards; and (2) the support of activities-in wnich-Agency sponsorship makes it 0 0 n pport fro,,a n difficult for & Division t btai financial si@ orual sources since ?EoSo sources require-an-undesirable amount of justi- ication. f 3. The subproject has been created-at th ific request Of 41@Mand with the approval of Gen ra,1,4 in or er to correct undesirabld-administrative prbcedu es t in the handlir.,g of Subprojects 13 and t will-be handled-" ar,-im rest fund with an- 40 This suoprojec p initial grant of $500.00,- As expenses are incurred and upon resentation of voucherod proof of expenditure--s;u7os@@Taent2 grants p t a in the amotmts expended The cash on hand and/or will be mad 9 receiots of expenditure will total $500.00 at-all times. In- structions to the Fund OustodiAn-are-attached. 5. This2 is a continuing oject with no specific amount time --Budget -es 'mtes will be baspd oil ex- e-arnarked per unit perience'in Subprojects 13 and 30, 6. Subproject 30 will be closed out and cash on hand will be returned to Finance on receipt of the initial $5002,00 @rant. Distribution: Orig TSS/CD 1 Clirono (b) TSS/CD *0"00" (26 September 1955) REQUEST FOR AOVANCE IDATE, 16 E5,tember 1955 1. IT IS PEQUE.-,TED THAT CONFIDENTIAL FUNDS BE ADVANCED TO: IIA*T IN THE AMOUNT OF Five h).lndred 2 DOLLARS s 5W.00 2. THESE FUNDS ARE REQUTREO FOR OFFICIAL BUSINESS OF A CONFIDE NLt ItL MATURE AND THEIR USE WILL eE CONFINED TO THE FOL,LOWFNG GENERAL PURPOSE: ]:!Aprest Petty Cash Fund-(So@@-attached memora-ad=) ADVANCE IS WITH IN THE SCOPE OF, AND PROPERLY CHARGEABLE TO 6-2502-10-jOO1 APPAOVID IINOJKCT. ALLOT#tk?. ETC. 4. THIS ADVANCE '-VILL BE ACCOUNTED FOR FULLY, IN ACCORDANCE WITH CONFIDENTIAL FUNDS REGULATIONS, AND I@L UNEXPENDED 2 FUNDS RETURNED, IN THE FOLLCWING MA4,NER'-- (COMPLETE AND/OR INITIAL APPLICABLE STATEKHT BELT.W) (A) WITHIN _ DAYS, ACCOUNTING A4D/OR REFUND WILL-BE MADE TO '-'HIEF. CONFIDENTIAL FUNDS. (8) WITHIN_DAYS AFTER ARRIVAL At DESTINATION ACCOU4'TING AND/OR REFUND WILL BE MADE TO CONFIDENTIAL FUNDS 2 REPRESENTATIVE AT 1= A FULL ACCOUNTING WILL BE RENDERED-AT THE END OF EACH MONTH UNTIL ALL FUNDS ARE ACCOUNTED FOR, SUCH ACCOUNTING WILL BE MADE TO THE CHIEF, CCNFIDENTIAL FUND$. OR TO HIS DE$ :D,REPRESER 5. APFROVED: -- 16 -Sept TMLCD 2 OATE TLE SIONAIURE 6. 1 CERTIFY that this request for advance is in accordance with existing regulations; has been approved bA prope authori ; and@@h,,@ t rtdi n @sod allotmnt iid i C, art ed APP2ROPRIATION 6 ALLOTWENT rn-4FF I C ER -- z n 7. RECEIVEDFROM-Finance s 500.00 IN THE FORM OF Cash FOR THE PURPOSE STA1TED. AND WILL St ACCOUNTED FOR FULLY BY ME IN ACCORDANCE WITH FARAGRAPH 4 A l@T E room NO. vious ED!TIONS MAY &E USSO. 32- IS FttE 14 fttemb-ar 1953 KWiMWr,4 I OR i M=l, YMNCE DriTSION ANIWTION I We Cash run4 amim i Raquest for L@@at Petty 10 A-t-the request of t-As CUst, Audit 6t&ff,, Tsa is r6questing the establiabneat of an lmp"at petty each-fimd in oonneotion with a mftrojeat of MWLTRA,--Thie petty cash Amd is to be *&Ubliahed v-lth &a of $5020.000 gmt- Yrom time to-time as the#* t=ds tk6-dOp4W - "imburmmt vUl be roquestedp The follwing personma o;r =/CD are appo responsible offioars f2or the f=4i.-- Qiit6di"7 Deputy Tba mmay wM WKOOV@W* *pp@-6-6@@inatioa Wes 4* This Ivrost fund is belAS set up in coweo+.Ioa vith a vibW*Jeot of - MLT2RA--- Tluwefore 'rtoords and amuntings vM be mainte4n*d IA acoord=oa with regu]Atdon and prooodums approved by the DOI In the mmorand= date4 13 April 1953AO@the Db/A " the SXt4A3iOa of - this-authority- In -vabsequent wmr=&. AU rewrds-and aeommtlzgs ik4 k6Wi"h* fius of the Chmioal Division i&ere thev- a" -antlable for in$-pao+Aon b7 the- auditor appointed by the Db/4 to lmspeat and audit MUMU files 2 JLMOVIDT Qdef,, TSS/aardeal Division Datat Ra3oar,.@h Dirt4tor DJLstribut&out Ozlg 2 -.Lddressee- i Comptrouer 114 TOS/W September 1953) REQUEST FOR ADVANCE 16 Uptember 19 DATE 1. IT 15 REQUESTED TiiAT CONFIDENTIAL FUNDS@ BE ADVANCED TO 1?1" woo 2 IN THE AMOUNT OF - DOLLAR$ S 2.- THESE FUNDS ARE REQUIRED FOR OFFICIAL BUSINESS OF A CONFIDENTIAL NATURE AND THEIR USE WILL BE CONFINED TO THE FOLLOWING GENERAL PtiRPOSE: IV"st pett), Cash fttd (Soo &tta*bed memmVA4=) 3. THIS ADV2ANCE IS WITHIN THE SCOPE OF, AND PROPERLY CHARGEADL E TO 4. THIS ADVANCE WI.LL BE ACCOUNTED FOR FULLY IN ACCORDANCE WITH CONFIDENTIAL FUNDS REGULATION$, AND ALL UN[XPENDED ICABLE STATEW-NT BELCW) FUNDS RETURNED, IN THE FOLLCWING HANi4ER.- (COMPLETE AND/OR-INITIAL APPL 2 (A) WITHIN - DAYS, ACCOUNTING AND/OR REFUND WILL BE MADE TO-CH-IEF, CONFIDENTIAL FUNDS. (8) WITHIN-DAYS AFTER ARRIVAL AT DESTINATION ACCOU,4TI-NG AND/OR-REFU,40 WILL BE MADE TO CONFIDENTIAL FUNDS qEPRESENTATiVE AT A FULL ACCOUN ING WILL-BE RENDERED AT LT HE END QF EACH MONTH UNTIL ALL FUNDS ARE ACCO O2R, SUCH AL FUNDS.-OR To HIS IG4 D REP ACCOUNTING WI.LL.BE MADE TO THE C@;EF.,;CNFIVENTI S. APPROVED: 16 fttwbor 1935 DATE TITLE 1 CERRIFY Ahat this request for advance is in accordance with existing regulations; ha2s been approved by proper authorit-y,; and that.- aM a otrrent indicated. T$IENT 'FFICER - ----- --- g@00.00 7. RECEIVED FROM $ 1 Cash I N THE FORM FOR THE PURPOSE STATED, AND WILL BE ACCOUNTED FOR FULLY BY ME IN ACCORDANCE W&- @.ntfc; FORM NO@@@ 24 SePt*eer 1955 XDZBAWM4 I?CR iMM lamb SO= _t Ropnt. for IW*zt Pottl Cash Fmd 2, At the r4qu"t of the oasts -Luat Swfs TSS is rev2e*Ung W eatiblUhiMt of &a iVMt p4tt7 *&-6h fund In eoeawuon v:ith a embproi eot__of 1.@MIMLL - Uls yetty tanh f@wd Is to be establiew #-Ath an Sz&tUl pw*At ot- igoo.oo* 2 TM tl:iw to tiw as those fuds iii@4irv"Wa uLU bo -oTmte& Tu-fLo@@@@ of sr* inoidw "vpmiabu office**- for Dqmty 3. no m2w vM bo kiiio :La &u arpmed combdntio4: Tbls LVT"to f@md to UtAg gmtap ft7Oomwtion vUh vM l@o raintab" JA aoeord4nw v-ith r*VIAU64* and prooodu"s a2pproved by the DOI -in the -=mrudua d&tod 1,) Ayril 11)33 to tte DO/A aa4 tho vxtenioa tl,- SO Division, subpr@)ject 30 will be closed out and any unspent balance to the Agency. .,@E DNE TLIEB Chief, TSS/C n-i cal Division APPROVED FOR OBLIGATION OF FUN Date:' 1774@@l e s irec TSS-ICD: (15 August 1955) TSS/CD - 2 (subprojects 30 and 50)