Manual de procedimientos administrativos contables

1) History
Since the end of World War II, each administration has sought to develop and perfect a reliable set of executive institutions to manage national security policy, and tried to install a policy-making and coordination system that reflected each President’s personal management style. The National Security Council (NSC) has long been at the center of this foreign policy coordinationsystem, but it has changed many times to conform to the needs and inclinations of each succeeding chief executive.
The National Security Act of July 26, 1947, created the National Security Council under the chairmanship of the President, with the Secretaries of State and Defense as its key members, to coordinate foreign policy and defense policy, and to reconcile diplomatic and military commitmentsand requirements. This major legislation also provided for a Secretary of Defense, a National Military Establishment, Central Intelligence Agency, and National Security Resources Board. The view that the NSC had been created to coordinate political and military questions quickly gave way to the understanding that the NSC existed to serve the President alone. The view that the Council's role was tofoster collegiality among departments also gave way to the need by successive Presidents to use the Council as a means of controlling and managing competing departments.
The structure and functioning of the NSC depended in no small degree upon the interpersonal chemistry between the President and his principal advisers and department heads. But despite the relationships between individuals, asatisfactory organizational structure had to be developed, for without it the necessary flow of information and implementation of decisions could not occur. Although a permanent staff gradually began to take shape, the main substantive work occurred in the departments.
President Truman's NSC was dominated by the Department of State. President Eisenhower's predilection for the military staff system,however, led to development of the NSC along those lines. The NSC staff coordinated an elaborate structure for monitoring the implementation of policies. The NSC's Executive Secretary became an assistant to the President, but was sufficiently self-effacing not to conflict with a powerful Secretary of State, John Foster Dulles.
President Kennedy may have initially looked to a strong Secretary ofState to take charge of foreign policy-making, but turned to other strategies when it became apparent that the Department of State did not have sufficient authority over other departments. Kennedy, who preferred policy-making with ad hoc groups, dismantled Eisenhower's elaborate NSC machinery and allowed the Special Assistant for National Security Affairs and his staff to assume the primarycoordination role. Kennedy's freewheeling style tended to erase the distinction between policy-making and operations that President Eisenhower's regimented staff system so carefully observed.
Sharing Kennedy's affinity for informal advisory arrangements, President Johnson let the NSC structure atrophy still further and, like his predecessor, relied instead on the National Security Adviser and his staffand various ad hoc groups and trusted friends. But he also consulted regularly with his Tuesday Lunch Group and in 1966 officially turned over responsibility for the supervision and coordination of interdepartmental activities overseas to the Secretary of State, with mixed results.
Under Presidents Nixon and Ford, Henry Kissinger's expanded NSC staff concentrated on acquiring analyticalinformation from the various departments that would allow the National Security Adviser to put before the President the best possible range of options for decision. This system was in perfect accord with President Nixon's preference for detailed written expositions rather than interpersonal groupings. Kissinger concentrated on a handful of major issues and allowed some foreign matters to devolve by...