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B-191891, SEP 15, 1978

B-191891 Sep 15, 1978
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DEPARTMENT OF JUSTICE: THIS IS IN RESPONSE TO YOUR REQUEST FOR RELIEF OF MS. WHEN 15 COUNTERFEIT ONE-HUNDRED DOLLAR BILLS WERE SUBSTITUTED FOR GENUINE BILLS IN A $65. THE COUNTERFEIT BILLS WERE DISCOVERED BY MS. WHILE SHE WAS COUNTING THE FLASHROLL AFTER IT HAD BEEN RETURNED TO HER BY AN UNDERCOVER AGENT. 000 IN CASH WAS SERIALIZED FOR USE AS A FLASHROLL ON MAY 11 AND 12. THE FLASHROLL WAS WITHDRAWN FROM THE CASHIER'S CUSTODY. WOODARD WAS ACTING IN THE DISCHARGE OF HER OFFICIAL DUTIES AND WITHOUT FAULT OR NEGLIGENCE ON HER PART. OUR OFFICE IS AUTHORIZED TO GRANT ACCOUNTABLE OFFICERS RELIEF FROM LIABILITY FOR LOSSES ARISING UNDER CERTAIN CONDITIONS PRESCRIBED BY 31 U.S.C. WHICH PROVIDES IN PERTINENT PART AS FOLLOWS: "THE GENERAL ACCOUNTING OFFICE IS AUTHORIZED.

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B-191891, SEP 15, 1978

PRECIS-UNAVAILABLE

PETER B. BENSINGER, DEPARTMENT OF JUSTICE:

THIS IS IN RESPONSE TO YOUR REQUEST FOR RELIEF OF MS. BARBARA WOODARD, IMPREST FUND CASHIER, AT THE DRUG ENFORCEMENT ADMINISTRATION (DEA), MIAMI REGIONAL OFFICE, FROM LIABILITY FOR THE LOSS OF $1,500 IN GOVERNMENT FUNDS, AND FOR PERMISSION TO CHARGE THE SHORTAGE AGAINST THE 1976 DEA APPROPRIATION.

THE SUBMISSION INDICATES THAT THE LOSS PROBABLY OCCURRED BETWEEN JUNE 9 AND 11, 1976, WHEN 15 COUNTERFEIT ONE-HUNDRED DOLLAR BILLS WERE SUBSTITUTED FOR GENUINE BILLS IN A $65,000 FLASHROLL. THE COUNTERFEIT BILLS WERE DISCOVERED BY MS. WOODARD ON JUNE 11, 1976, WHILE SHE WAS COUNTING THE FLASHROLL AFTER IT HAD BEEN RETURNED TO HER BY AN UNDERCOVER AGENT.

THE $65,000 IN CASH WAS SERIALIZED FOR USE AS A FLASHROLL ON MAY 11 AND 12, 1976. BETWEEN MAY 12 AND JUNE 11, 1976, THE FLASHROLL WAS WITHDRAWN FROM THE CASHIER'S CUSTODY, ALONG WITH THE CORRESPONDING SERIALIZATION SHEETS, BY UNDERCOVER AGENTS, RETAINED IN THE ENFORCEMENT AREA, AND TRANSPORTED TO "FLASH" SITES ON FIVE DIFFERENT OCCASIONS. ADDITIONALLY, NUMEROUS AGENT AND SUPPORT PERSONNEL HAD ACCESS ON SEVERAL OCCASIONS TO THE SAFE WHERE THE FLASHROLL HAD BEEN STORED DURING THE PERIOD IN QUESTION.

BASED ON THIS INFORMATION, THE ADMINISTRATOR OF THE DEA HAS MADE A DETERMINATION THAT THE LOSS OCCURRED WHILE MS. WOODARD WAS ACTING IN THE DISCHARGE OF HER OFFICIAL DUTIES AND WITHOUT FAULT OR NEGLIGENCE ON HER PART, AND RECOMMENDED THAT OUR OFFICE RELIEVE HER OF LIABILITY FOR THIS LOSS OF $1,500 UNDER THE PROVISIONS OF 31 U.S.C. SEC. 82A-1 (1970).

OUR OFFICE IS AUTHORIZED TO GRANT ACCOUNTABLE OFFICERS RELIEF FROM LIABILITY FOR LOSSES ARISING UNDER CERTAIN CONDITIONS PRESCRIBED BY 31 U.S.C. SEC. 82A-1, SUPRA, WHICH PROVIDES IN PERTINENT PART AS FOLLOWS:

"THE GENERAL ACCOUNTING OFFICE IS AUTHORIZED, AFTER CONSIDERATION OF THE PERTINENT FINDINGS AND IF IN CONCURRENCE WITH THE DETERMINATIONS AND RECOMMENDATIONS OF THE HEAD OF THE DEPARTMENT OR INDEPENDENT ESTABLISHMENT CONCERNED, TO RELIEVE ANY DISBURSING OR OTHER ACCOUNTABLE OFFICER OR AGENT *** CHARGED WITH RESPONSIBILITY ON ACCOUNT OF PHYSICAL LOSS OR DEFICIENCY OF GOVERNMENT FUNDS, VOUCHERS, RECORDS, CHECKS, SECURITIES, OR PAPERS IN HIS CHARGE *** IF THE HEAD OF THE DEPARTMENT OR INDEPENDENT ESTABLISHMENT DETERMINES (1) THAT SUCH LOSS OR DEFICIENCY OCCURRED WHILE SUCH OFFICER OR AGENT WAS ACTING IN THE DISCHARGE OF HIS OFFICIAL DUTIES, OR THAT SUCH LOSS OR DEFICIENCY OCCURRED BY REASON OF THE ACT OR OMISSION OF A SUBORDINATE OF SUCH OFFICER OR AGENT; AND (2) THAT SUCH LOSS OR DEFICIENCY OCCURRED WITHOUT FAULT OR NEGLIGENCE ON THE PART OF SUCH OFFICER OR AGENT."

THE REPORT FURNISHED US (INCLUDING SUPPLEMENTAL REPORT) IS NOT SUFFICIENTLY COMPLETE OR DETAILED SO AS TO PERMIT US TO CONCUR IN THE ADMINISTRATIVE DETERMINATION THAT THERE WAS NO FAULT OR NEGLIGENCE ON THE PART OF THE IMPREST FUND CASHIER, MS. WOODARD. MOREOVER, RELIEF OF MS. WOODARD WOULD NOT RELIEVE ANY DEA AGENT OR OTHER DEA EMPLOYEE WHO BECAME ACCOUNTABLE FOR THE FLASHROLL.

WHILE THE REPORT DISCLOSES THAT THE FLASHROLL WAS SERIALIZED, THERE IS NOTHING IN THE RECORD TO INDICATE WHETHER EACH TIME THE FLASHROLL WAS TRANSFERRED BETWEEN EMPLOYEES IT WAS CHECKED AGAINST THE SERIALIZATION SHEET. EVEN THOUGH IT APPEARS FROM THE RECORD THAT THE COUNTERFEIT BILLS WERE READILY DETECTABLE, THE FAILURE TO CHECK THE FLASHROLL AGAINST THE SERIALIZATION SHEET MIGHT BE CONSIDERED A NEGLIGENT ACT. FURTHER, THERE IS NOTHING IN THE RECORD TO INDICATE THE IDENTITY (BY SYMBOL OR OTHERWISE) OF THE VARIOUS INDIVIDUALS TO WHOM THE FLASHROLL WAS TRANSFERRED OR TO INDICATE WHETHER APPLICABLE RULES AND REGULATIONS, IF ANY, WERE FOLLOWED EACH TIME THE FLASHROLL WAS TRANSFERRED BETWEEN EMPLOYEES. NOR IS THERE SUFFICIENT INFORMATION IN THE REPORT TO ENABLE US TO DETERMINE WHETHER - ABSENT SPECIFIC RULES AND REGULATIONS - EACH EMPLOYEE HAVING ACCOUNTABILITY FOR THE FLASHROLL ACTED AS A REASONABLY PRUDENT PERSON IN LIGHT OF ALL EXISTING FACTS AND CIRCUMSTANCES. FOR EXAMPLE, STORING THE FLASHROLL IN THE SAFE TO WHICH A NUMBER OF EMPLOYEES HAD ACCESS MIGHT BE CONSIDERED A NEGLIGENT ACT, UNLESS THE FLASHROLL WAS LOCKED IN A COMPARTMENT IN THE SAFE ACCESSIBLE ONLY TO THE EMPLOYEE ACCOUNTABLE FOR THE FLASHROLL.

AS INDICATED ABOVE, ON THE BASIS OF THE PRESENT RECORD WE CANNOT RENDER RELIEF UNDER 31 U.S.C. SEC. 82A-1. IF IT IS DESIRED THAT WE CONSIDER THE MATTER FURTHER PLEASE FURNISH US A COMPLETE AND DETAILED REPORT INCLUDING THE SPECIFIC PROCEDURES FOLLOWED BY EACH EMPLOYEE EACH TIME THE FLASHROLL WAS TRANSFERRED (I.E., WHETHER IT WAS COUNTED, CHECKED AGAINST THE SERIALIZATION SHEET, AND RECEIPTED FOR BY THE EMPLOYEE RECEIVING IT); SOME IDENTIFICATION (NOT NECESSARILY THE EMPLOYEE'S NAME AT THIS TIME, E.G. DESIGNATING THE EMPLOYEE WHO HANDLED THE FLASHROLL AS A, B, AND C ETC.) OF EACH EMPLOYEE WHO BECAME ACCOUNTABLE FOR THE FLASHROLL DURING A PARTICULAR PERIOD OF TIME, WHERE THE FLASHROLL WAS KEPT BY EACH ACCOUNTABLE EMPLOYEE, AND ADMINISTRATIVE DETERMINATIONS WHERE JUSTIFIED AS TO THE LACK OF FAULT OR NEGLIGENCE ON THE PART OF EACH EMPLOYEE ACCOUNTABLE FOR THE FLASHROLL. ALSO, WHILE IT APPEARS FROM THE RECORD THAT THE COUNTERFEIT BILLS WERE READILY DETECTABLE (SINCE THE CASHIER DETECTED THESE BILLS WHILE COUNTING THE FLASHROLL) THE RECORD CONTAINS NO ADMINISTRATIVE FINDINGS IN THIS REGARD.

IN VIEW OF OUR RESPONSE TO YOUR FIRST QUESTION, A RESPONSE TO YOUR SECOND QUESTION IS NOT NECESSARY AT THIS TIME.

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