A-4023, SEPTEMBER 9, 1924, 4 COMP. GEN. 283
Highlights
JURISDICTION OF DISBURSING OFFICERS - REFUNDS DISBURSING OFFICERS ARE NOT AUTHORIZED TO REFUND TO PURCHASES OF GOVERNMENT PROPERTY ANY PART OF THE PROCEEDS OF A SALE WITHOUT FIRST SUBMITTING THE MATTER TO THE GENERAL ACCOUNTING OFFICE FOR DECISION. 1924: I HAVE YOUR LETTER OF AUGUST 14. REQUESTING THAT YOU BE ADVISED WHETHER IT WAS THE INTENT AND PURPOSE OF SAID DECISION TO HOLD THAT DISBURSING OFFICERS ARE NOT AUTHORIZED TO REFUND ANY PART OF THE PROCEEDS OF A SALE WITHOUT FIRST SUBMITTING THE MATTER TO THIS OFFICE. IN REPLY YOU ARE ADVISED THAT SUCH WAS THE INTENT AND PURPOSE OF SAID DECISION. THE PAYMENTS WHICH DISBURSING OFFICERS ARE AUTHORIZED TO MAKE WITHOUT PRIOR AUTHORIZATION BY THIS OFFICE ARE THOSE INVOLVING DEFINITELY FIXED OBLIGATIONS OF THE GOVERNMENT NOT REQUIRING A DETERMINATION OF QUESTIONS OF LAW OR FACT.
A-4023, SEPTEMBER 9, 1924, 4 COMP. GEN. 283
JURISDICTION OF DISBURSING OFFICERS - REFUNDS DISBURSING OFFICERS ARE NOT AUTHORIZED TO REFUND TO PURCHASES OF GOVERNMENT PROPERTY ANY PART OF THE PROCEEDS OF A SALE WITHOUT FIRST SUBMITTING THE MATTER TO THE GENERAL ACCOUNTING OFFICE FOR DECISION.
COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF WAR, SEPTEMBER 9, 1924:
I HAVE YOUR LETTER OF AUGUST 14, 1924, REFERRING TO MY DECISION OF JULY 23, 1924, A-4023, AND REQUESTING THAT YOU BE ADVISED WHETHER IT WAS THE INTENT AND PURPOSE OF SAID DECISION TO HOLD THAT DISBURSING OFFICERS ARE NOT AUTHORIZED TO REFUND ANY PART OF THE PROCEEDS OF A SALE WITHOUT FIRST SUBMITTING THE MATTER TO THIS OFFICE.
IN REPLY YOU ARE ADVISED THAT SUCH WAS THE INTENT AND PURPOSE OF SAID DECISION. THE PAYMENTS WHICH DISBURSING OFFICERS ARE AUTHORIZED TO MAKE WITHOUT PRIOR AUTHORIZATION BY THIS OFFICE ARE THOSE INVOLVING DEFINITELY FIXED OBLIGATIONS OF THE GOVERNMENT NOT REQUIRING A DETERMINATION OF QUESTIONS OF LAW OR FACT, SUCH AS SALARIES TO OFFICERS AND EMPLOYEES IN THE PUBLIC SERVICE AND PAYMENTS SPECIFICALLY PROVIDED FOR UNDER VALID CONTRACTS. SEE PARTICULARLY 4 COMP. DEC. 332; 22 ID. 350, AND MS. DECISION OF APRIL 24, 1924, A-2083, COPY INCLOSED HEREWITH. THE MAKING OF A REFUND TO A PURCHASER OF GOVERNMENT PROPERTY IS NOT A PAYMENT OF THAT CLASS. THE CONTRACT OF SALE COULD NOT PROPERLY PROVIDE FOR REFUNDS, AND IN ALL SUCH CASES THE REFUND WOULD INVOLVE A DETERMINATION OF A QUESTION OF LAW OR FACT. IN THE ABSENCE OF SPECIFIC STATUTORY AUTHORITY FOR THE FINAL DETERMINATION OF SUCH QUESTIONS BY THE ADMINISTRATIVE AUTHORITIES, THEY ARE FOR SUBMISSION TO THIS OFFICE FOR DETERMINATION UNDER AUTHORITY OF SECTIONS 305 AND 307 OF THE ACT OF JUNE 10, 1921, 42 STAT. 24 AND 25. IN THIS CONNECTION SEE 2 COMP. GEN. 54, 57; MS. DECISION OF OCTOBER 3, 1922, TO MAJ. P. G. HOYT; AND MS. DECISION OF AUGUST 27, 1923, TO CAPT. HERBERT BALDWIN, IN EACH OF WHICH IT WAS HELD THAT AN ADMINISTRATIVE FINDING OR DETERMINATION DOES NOT AUTHORIZE A DISBURSING OFFICER TO REFUND PROCEEDS OF SALE. SEE ALSO MS. DECISION OF MAY 14, 1924, A-2079, TO MAJ. C. C. OAKES, IN WHICH IT WAS STATED TO BE THE DUTY OF A DISBURSING OFFICER TO SUBMIT TO THIS OFFICE FOR DECISION IN ADVANCE OF PAYMENT VOUCHERS INVOLVING REFUND OF PROCEEDS OF SALE.
THE DECISIONS CITED IN YOUR LETTER, TO WIT, 1 COMP. GEN. 318, 374, 466; 2 COMP. GEN. 54, 481, 484, 656; 3 COMP. GEN. 274, 648, AND 684, MAY SERVE AS GUIDES TO THE ADMINISTRATIVE AND DISBURSING OFFICERS IN DETERMINING WHETHER A CLAIM FOR REFUND HAS SUFFICIENT MERIT TO JUSTIFY ITS SUBMISSION TO THIS OFFICE FOR DECISION WHETHER THE REFUND MAY PROPERLY BE MADE, BUT SUCH DECISIONS WERE NOT INTENDED TO AUTHORIZE DISBURSING OFFICERS TO MAKE REFUNDS WITHOUT SUBMISSION TO THIS OFFICE IN CASES THOUGHT TO BE SIMILAR TO SOME CASE IN WHICH A DECISION HAD BEEN RENDERED.