B-204647 L/M, FEB 8, 1982, OFFICE OF GENERAL COUNSEL

B-204647 L/M, FEB 8, 1982, OFFICE OF GENERAL COUNSEL

DIGEST: WHEN A PRINCIPAL CASHIER AND HER ALTERNATE OPERATE OUT OF A SINGLE CASH BOX AND DO NOT RECORD THE TRANSFER OF THE CUSTODY OF THE CASH BOX EACH TIME THAT ONE RELIEVES THE OTHER, IT IS IMPOSSIBLE TO ATTRIBUTE AN UNEXPLAINED SHORTAGE OF FUNDS TO EITHER OF THEM SINCE THERE ARE NO RECORDS OF WHO WAS IN CHARGE AT THE TIME THE LOSS TOOK PLACE. THEREFORE, RELIEF MUST BE GRANTED TO BOTH CASHIERS PURSUANT TO 31 U.S.C. SEC. 82A-1 (1976). IN THE FUTURE, RECEIPTS SHOULD BE SIGNED EACH TIME CUSTODY OF THE IMPREST FUND IS TRANSFERRED.

MR. P. MARSHALL RYAN, DEPARTMENT OF ENERGY:

YOU REQUESTED THAT CATHERINE DUMAS, PRINCIPAL CASHIER, AND JAMES THOMPSON, ALTERNATE CASHIER, CHICAGO OPERATIONS OFFICE, DEPARTMENT OF ENERGY, BE RELIEVED FROM LIABILITY FOR A $1,080.25 IMPREST FUND SHORTAGE. RELIEF IS GRANTED FOR THE FOLLOWING REASONS.

THE RECORD INDICATES THAT ON NOVEMBER 12, 1980, MRS. DUMAS DISCOVERED A SHORTAGE OF $1,080.25 FROM THE IMPREST FUND ACCOUNT WHILE PREPARING A VOUCHER TO REPLENISH THE FUND. THE IMPREST FUND WAS NORMALLY RECONCILED ON THE 20TH OF EACH MONTH UNLESS THE FUND WAS SO DEPLETED THAT REPLENISHMENT WAS NECESSARY PRIOR TO THAT DATE, WHICH WAS THE CASE ON NOVEMBER 12. THE IMPREST FUND WAS KEPT IN A CASH BOX WHICH WAS STORED IN A SAFE LOCATED IN THE OFFICE. THERE WAS NO SIGN OF FORCED ENTRY INTO THE SAFE. THE SAFE WAS GENERALLY KEPT LOCKED BUT DURING WORKING HOURS THE DOOR TO THE SAFE WAS NOT ALWAYS LOCKED BUT MERELY KEPT CLOSED. NO SIGN OF FORCED ENTRY WAS DETECTED ON THE TWO ENTRANCES LEADING INTO THE OFFICE WHERE THE SAFE WAS LOCATED.

BOTH THE CASHIER AND THE ALTERNATE CASHIER OPERATED OUT OF THE SAME FUND FROM A SINGLE CASH DRAWER. THEY WERE THE ONLY TWO PEOPLE WHO HAD KEYS TO THE CASH BOX OR KNEW THE COMBINATION TO THE SAFE WHERE THE CASH BOX WAS STORED. THE ALTERNATE CASHIER ADMINISTERED THE IMPREST FUND ONLY IN THE ABSENCE OF THE CASHIER.

THE FEDERAL BUREAU OF INVESTIGATION, UNITED STATES SECRET SERVICE, AND CHICAGO DISBURSING OFFICE WERE NOTIFIED OF THE SHORTAGE. THE UNITED STATES SECRET SERVICE AND DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL JOINTLY CONDUCTED AN INVESTIGATION. MRS. DUMAS AND MR. THOMPSON VOLUNTARILY SUBMITTED THEMSELVES TO A POLYGRAPH EXAMINATION AND BOTH CLEARED THE TEST. THE INVESTIGATION FAILED TO DISCLOSE WHO OR WHAT WAS RESPONSIBLE FOR THE SHORTAGE.

RELIEF HAS BEEN REQUESTED UNDER 31 U.S.C. SEC. 82A-1 (1976), 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, *** 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 SHORTAGE INVOLVED IN THIS CASE IS AN "UNEXPLAINED LOSS." GENERALLY, THE DISAPPEARANCE OF FUNDS WITHOUT AN EXPLANATION GIVES RISE TO A PRESUMPTION OF NEGLIGENCE ON THE PART OF THE ACCOUNTABLE OFFICER AND THE BURDEN IS ON THE OFFICER TO REBUT THE PRESUMPTION WITH EVIDENCE TO THE CONTRARY. 48 COMP.GEN. 566 (1969). THE ABSENCE OF IMPLICATING EVIDENCE IS NOT SUFFICIENT TO REBUT THE PRESUMPTION NOR IS A MERE ADMINISTRATIVE DETERMINATION THAT THERE WAS NO FAULT OR NEGLIGENCE IF IT IS UNSUPPORTED BY EVIDENCE. B-167126, AUGUST 9, 1976; B-166519, OCTOBER 6, 1969. THE VOLUNTARY SUBMISSION BY MRS. DUMAS AND MR. THOMPSON TO, AND THE FAVORABLE RESULT OF, THE POLYGRAPH EXAMINATION OF BOTH CLERKS STANDING ALONE IS INSUFFICIENT TO REBUT THE PRESUMPTION AND PERMIT THE GRANTING OF RELIEF.

NORMALLY, A CASHIER HAS EXCLUSIVE CONTROL OVER THE FUND RESPONSIBILITY FOR WHICH HE OR SHE HAS BEEN CHARGED AND THUS, IT IS REASONABLE TO HOLD THE CASHIER LIABLE FOR ANY UNEXPLAINED LOSS. B-191440, MAY 25, 1979; B-182386, APRIL 24, 1975. IN THIS CASE, HOWEVER, THE CASHIER ADMINISTERED THE IMPREST FUND IN THE CASHIER'S ABSENCE. THE LOSS COULD ONLY BE TRACED TO THE PERIOD BETWEEN OCTOBER 20 AND NOVEMBER 12 AND NOT TO A DEFINITE DATE AND TIME. DURING THIS PERIOD OF TIME THERE WERE TRANSFERS OF CUSTODY OF THE CASH BETWEEN MRS. DUMAS AND MR. THOMPSON WITHOUT ANY SIGNED RECEIPTS. UNDER THE CIRCUMSTANCES, IT IS IMPOSSIBLE TO DETERMINE WHO HAD CUSTODY OF THE FUNDS WHEN THE LOSS OCCURRED AND THUS TO FIX RESPONSIBILITY FOR THE LOSS TO EITHER MRS. DUMAS OR MR. THOMPSON.

WE, THEREFORE, MUST RELIEVE BOTH MRS. DUMAS AND MR. THOMPSON. SEE B-199034, FEBRUARY 9, 1981; B-191440, MAY 25, 1979; B-182386, APRIL 24, 1975.

OPERATION OF THE IMPREST FUND HAS BEEN TEMPORARILY SUSPENDED. THE DEPARTMENT IS NOW IN THE PROCESS OF INITIATING SEVERAL PROCEDURAL CHANGES IN ITS INTERNAL CONTROLS TO SAFEGUARD AGAINST ANY FUTURE SHORTAGE. RECOMMEND THAT THE DEPARTMENT INCLUDE IN ITS CHANGES PROCEDURES FOR RECORDING ACCOUNTABILITY FOR CUSTODY OF THE CASH BOX BY THE ALTERNATE CASHIER DURING THE ABSENCE OF THE CASHIER.

THE DEPARTMENT OF ENERGY HAS ADMINISTRATIVELY DETERMINED THAT THE LOSS WAS NOT THE RESULT OF FAULT OR NEGLIGENCE BY EITHER THE CASHIER OR THE ALTERNATE CASHIER. RELIEF FROM LIABILITY IS GRANTED TO MRS. DUMAS AND MR. THOMPSON ON THE GROUND THAT IT IS IMPOSSIBLE TO DETERMINE WHO HAD CUSTODY OF THE CASH BOX WHEN THE LOSS OCCURRED. THE LOSS MAY BE CHARGED TO THE CURRENTLY AVAILABLE APPROPRIATIONS IN ACCORDANCE WITH THE LAST SENTENCE OF 31 U.S.C. SEC. 82A-1 (1976).