JGL/jen 29 August 1947 MEMORANDUM FOR: Brigadier R. H. Quilliam, Associate Prosecutor for New Zealand, IPS FROM: James G. Lambert, Investigator, IPS. SUBJECT: Explanation of Exhibit #859, (IPS DOC. NO. 9023) Investigation has been made, pursuant to instructions from Mr. E. P. Monaghan, Chief, Investigative Division, relative to subject matter of your memorandum 20 August 1947 to Mr. Frank S. Tavenner. The notation ?Ç£Amount Expended without Imperial Sanction?Ç¥ and the explanation thereof written by U. NODA, Chief of the Budget Bureau, to Mr. Keenan were discussed with Mr. E. N. Reed, Chief, Public Finance Branch, ESS. Information from MR. Reed is to the effect that it is his opinion that the explanation given by Mr. NODA is a bona fide explanation. This is based on the fact that Mr. NODA gave MR. Reed the same explanation in March this year on an unrelated matter but one which involved the same principle. Mr. Reed further states that if this explanation was not correct it would be practically impossible to prove false. [Signed James G. Lambert] JAMES G. LAMBERT Investigator, ID-IPS, Room 300, WMB.