Request for Advance Decision Concerning Payment for Transportation Services

GAO was asked to determine the propriety of paying a voucher submitted by American Express for commercial passenger transportation services provided to Army personnel in Europe. Specifically, GAO advice was asked on the following matters: (1) transportation bill payment requirements; (2) certifying and disbursing officers' liability; (3) statistical sampling applicability; (4) the audit responsibility of the U.S. Army Finance Center, Europe; and (5) the authority for original transportation document destruction after microfilming. GAO held that: (1) under 31 U.S.C. 224(a), payment for transportation services for or on behalf of the United States shall be made upon presentation of bills therefore prior to audit by the General Services Administration or its designee, and the U.S. Army Finance Center, Europe, has been designated to perform the post-payment audit of European Command transportation bills; (2) while the certifying and disbursing officers of the United States are relieved of liability for overpayments made for transportation furnished on authorized transportation forms due to improper transportation rates, the accountable officer is responsible for reviewing bills for other types of billing improprieties, such as ensuring that the transportation services billed were duly authorized and that the bills are complete; (3) certifying and disbursing officers of the United States Army Finance Center in Europe acting in good faith are relieved of liability for certification or payment of transportation bills made by them using agency sampling techniques consistent with the Comptroller General and General Services Administration guidelines; and (4) transportation vouchers and supporting documents covering freight and transportation charges of settled accounts of accountable officers of the U.S. Army Finance Center in Europe may be destroyed after they have been microfiched in accordance with the applicable GAO Records Retention and Disposal Schedule. Accordingly, the transportation bills should be paid.