Adjustments to Treasury Account for Proceeds and Payments of Certain Unpaid Checks

Questions were raised regarding adjustments to a Department of the Treasury account for the proceeds and payments of certain unpaid checks. It was determined that: (1) the depository of the uncurrent, paid check was entitled to reimbursement from the disbursing officer's account only if the payee was entitled to those proceeds; (2) the transfer of funds constituted a claim for the proceeds of a stale check requiring settlement by GAO; and (3) instances involving the correction of duplicate bookkeeping entries or the return of funds when the payee was not entitled to the proceeds of the check could be handled administratively without GAO involvement.