A file of correspondence concerning the finances of the Government Code & Cypher School (GC&CS) and Section 8 of the Secret Intelligence Service (MI6). Subjects covered in the file include the release of GC&CS accounts to Parliamentary Committees for intelligence funding; the accommodation of Section 8 staff; problems caused by the unusual working hours of Section 8 staff for the provision of transportation and food; tax exemption for GC&CS; difficulties with recruitment caused by insufficient salaries; accounts of Section 8, including expenses on secret communication, propaganda, and radio equipment production and research; supplies of radio equipment from the USA; and itemised estimates for funding requirements, covering salaries and equipment, for GC&CS.