B-45109, FEB. 29, 1956
Highlights
TO HONORABLE SECRETARY OF THE TREASURY: REFERENCE IS MADE TO LETTER OF DECEMBER 12. SUCH CLAIMS RECEIVED BY THE TREASURER OF THE UNITED STATES PRIOR TO THE EXPIRATION OF THE SIX- YEAR PERIOD MAY BE PAID AFTER THE EXPIRATION OF THE PERIOD EVEN THOUGH THE CLAIMS WERE NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SUCH PERIOD. YOU INDICATE THAT PROPOSED LEGISLATION IS BEING PREPARED WHICH WOULD HAVE THE EFFECT OF TOLLING THE STATUTE OF LIMITATIONS UPON THE FILING OF SUCH CLAIMS WITH THE GENERAL ACCOUNTING OFFICE. (OR) CHECKS * * * APPEARING TO HAVE BEEN PAID SHALL BE BARRED IF NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SIX YEARS AFTER THE DATE OF ISSUANCE OF THE CHECK. REGARDLESS OF THE TIME THE CLAIM WAS RECEIVED BY THE TREASURER.
B-45109, FEB. 29, 1956
TO HONORABLE SECRETARY OF THE TREASURY:
REFERENCE IS MADE TO LETTER OF DECEMBER 12, 1955, FROM THE FISCAL ASSISTANT SECRETARY OF THE TREASURY REGARDING CLAIMS FOR THE PROCEEDS OF CHECKS PREVIOUSLY PAID. YOU REQUEST OUR DECISION WHETHER IN VIEW OF THE PROVISIONS OF SECTION 2 OF THE ACT OF JUNE 22, 1926, SUCH CLAIMS RECEIVED BY THE TREASURER OF THE UNITED STATES PRIOR TO THE EXPIRATION OF THE SIX- YEAR PERIOD MAY BE PAID AFTER THE EXPIRATION OF THE PERIOD EVEN THOUGH THE CLAIMS WERE NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SUCH PERIOD. YOU INDICATE THAT PROPOSED LEGISLATION IS BEING PREPARED WHICH WOULD HAVE THE EFFECT OF TOLLING THE STATUTE OF LIMITATIONS UPON THE FILING OF SUCH CLAIMS WITH THE GENERAL ACCOUNTING OFFICE, THE TREASURER OF THE UNITED STATES, OR THE AGENCY WHICH AUTHORIZED THE ISSUANCE OF THE CHECK.
SECTION 2 OF THE ACT OF JUNE 22, 1926, 44 STAT. 761, 31 U.S.C. 122, PROVIDES THAT:
"ALL CLAIMS ON ACCOUNT OF ANY CHECK, (OR) CHECKS * * * APPEARING TO HAVE BEEN PAID SHALL BE BARRED IF NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SIX YEARS AFTER THE DATE OF ISSUANCE OF THE CHECK, (OR) CHECKS * * * INVOLVED.'
THE LANGUAGE QUOTED ABOVE CLEARLY BARS THE PAYMENT OF SUCH CLAIM BY ANY AGENCY OF THE GOVERNMENT UNLESS PRESENTED TO OUR OFFICE WITHIN THE PRESCRIBED TIME. REGARDLESS OF THE TIME THE CLAIM WAS RECEIVED BY THE TREASURER, THEREFORE, IT MAY NOT BE PAID MORE THAN SIX YEARS AFTER THE ORIGINAL CHECK WAS ISSUED UNLESS THE CLAIM HAS BEEN PRESENTED TO OUR OFFICE BEFORE THE EXPIRATION OF THE SIX-YEAR PERIOD.
WE STATED IN 33 COMP. GEN. 684 IN REFERENCE TO THE ACT OF JUNE 22, 1926, AND SIMILAR ACTS THAT:
"THESE STATUTES PRECLUDE THE GENERAL ACCOUNTING OFFICE FROM CONSIDERING THE CLAIMS INVOLVED IN THE SEVERAL STATUTES NOT RECEIVED IN, PRESENTED TO, OR FILED WITH THE GENERAL ACCOUNTING OFFICE WITHIN THE STATUTORY PERIODS OF LIMITATION.'
IN VIEW OF THE FOREGOING, UNLESS AND UNTIL THE 1926 ACT IS AMENDED, ALL CLAIMS FOR THE PROCEEDS OF CHECKS PREVIOUSLY PAID SHOULD BE FORWARDED FOR RECORDING BY OUR OFFICE WITHIN THE SIX-YEAR PERIOD EXCEPT THOSE CLAIMS WHICH WILL DEFINITELY BE PAID BY THE TREASURER BEFORE THE EXPIRATION OF THE PERIOD.