A-3079, OCTOBER 24, 1924, 4 COMP. GEN. 409

A-3079: Oct 24, 1924

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JURISDICTION OF THE COMPTROLLER GENERAL - RELIEF OF ACCOUNTABLE OFFICERS THE COMPTROLLER GENERAL IS WITHOUT GENERAL AUTHORITY OF LAW FOR THE ALLOWANCE OF CREDIT TO ACCOUNTABLE OFFICERS ON ACCOUNT OF THE LOSS OF VOUCHERS OR SUPPORTING PAPERS NECESSARY FOR THE CREDIT. CREDIT MAY NOT BE ALLOWED TO THE TREASURER OF THE UNITED STATES IN HIS PUBLIC DEBT ACCOUNT FOR PAYMENTS MADE IN REDEEMING LIBERTY LOAN BOND COUPONS WHERE THE CANCELED COUPONS HAVE BEEN LOST. THE REGISTER OF THE TREASURY REPORTED TO THE TREASURER OF THE UNITED STATES THAT FIFTY-FOUR COUPONS AT $10.63 EACH WERE FOUND MISSING DURING AN AUDIT OF COUPONS PAID FOR THE MONTH OF JUNE. INDICATE THAT THE COUPONS WERE RECEIVED FROM CHICAGO.

A-3079, OCTOBER 24, 1924, 4 COMP. GEN. 409

JURISDICTION OF THE COMPTROLLER GENERAL - RELIEF OF ACCOUNTABLE OFFICERS THE COMPTROLLER GENERAL IS WITHOUT GENERAL AUTHORITY OF LAW FOR THE ALLOWANCE OF CREDIT TO ACCOUNTABLE OFFICERS ON ACCOUNT OF THE LOSS OF VOUCHERS OR SUPPORTING PAPERS NECESSARY FOR THE CREDIT, AND, IN THE ABSENCE OF SPECIAL LEGISLATIVE RELIEF, CREDIT MAY NOT BE ALLOWED TO THE TREASURER OF THE UNITED STATES IN HIS PUBLIC DEBT ACCOUNT FOR PAYMENTS MADE IN REDEEMING LIBERTY LOAN BOND COUPONS WHERE THE CANCELED COUPONS HAVE BEEN LOST.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, OCTOBER 24, 1924:

THERE HAS BEEN RECEIVED YOUR LETTER OF MAY 26, 1924, AS FOLLOWS:

ON SEPTEMBER 9, 1921, THE REGISTER OF THE TREASURY REPORTED TO THE TREASURER OF THE UNITED STATES THAT FIFTY-FOUR COUPONS AT $10.63 EACH WERE FOUND MISSING DURING AN AUDIT OF COUPONS PAID FOR THE MONTH OF JUNE, 1921, IN THE SHIPMENT OF CANCELED COUPONS FROM THE FEDERAL RESERVE BANK OF CHICAGO OF JUNE 2, 1921. EVERY EFFORT HAS BEEN MADE BY THE TREASURER OF THE UNITED STATES AND THE REGISTER OF THE TREASURY TO CLEAR UP THIS SHORTAGE WITHOUT ANY APPARENT SUCCESS. THE RECORDS OF THE DIVISION OF SECURITIES, OFFICE OF THE TREASURER, INDICATE THAT THE COUPONS WERE RECEIVED FROM CHICAGO, EXAMINED, AND INCLUDED IN THE JUNE, 1921, WORK TRANSMITTED TO THE OFFICE OF THE REGISTER FOR AUDIT. THE RECORDS OF THAT OFFICE, HOWEVER, DO NOT SHOW SUCH RECEIPT. THE ATTACHED FILE, INCLUDING AFFIDAVITS MADE BY EMPLOYEES IN THE DIVISION OF SECURITIES, OFFICE OF THE TREASURER, AND IN THE OFFICE OF THE REGISTER, IS THEREFORE SUBMITTED WITH A REQUEST FOR A REVIEW OF THE CASE TO DETERMINE WHETHER THE SUSPENSION OF CREDIT OF $574.02 IN THE TREASURER'S ACCOUNT MAY NOT BE LEGALLY RAISED.

SUSPENSION WAS MADE BY THIS OFFICE IN THE SETTLEMENT OF THE PUBLIC DEBT ACCOUNT OF FRANK WHITE, TREASURER OF THE UNITED STATES, AS FOLLOWS:

PRINCIPAL AND INTEREST, ON THE PUBLIC DEBT.

SETTLEMENT NO. 2375, JUNE 1 TO JUNE 30, 1921. SECOND LIBERTY LOAN CONVERTED AT 4 1/4 PERCENT. COUPONS SHORT IN THIS ACCOUNT IN AMOUNT OF $574.02, NOT RECEIVED BY THE REGISTER OF THE TREASURY FROM THE SECRETARY OF THE TREASURY. SUSPENDED ------- $574.02

THE CANCELED COUPONS CONSTITUTE THE ONLY PROPER EVIDENCE IN SUPPORT OF THE ALLEGED PAYMENTS BY THE TREASURER OF THE UNITED STATES AND ARE ABSOLUTELY ESSENTIAL BEFORE CREDIT FOR SUCH PAYMENTS MAY BE ALLOWED BY THIS OFFICE IN THE PUBLIC DEBT ACCOUNT OF THE TREASURER IN THE ABSENCE OF SPECIFIC STATUTORY AUTHORITY FOR ALLOWING CREDIT ON OTHER EVIDENCE.

THE COMPTROLLER GENERAL HAS NO GENERAL AUTHORITY OF LAW TO RELIEVE ACCOUNTABLE OFFICERS OF THE GOVERNMENT IN THE CASE OF LOST VOUCHERS OR SUPPORTING PAPERS TO PAYMENTS MADE BY THEM, NOR DOES THERE EXIST ANY SPECIAL AUTHORITY OF LAW APPLICABLE TO THE ACCOUNTS OF THE TREASURER OF THE UNITED STATES.

ACCORDINGLY YOU ARE ADVISED THAT CREDIT FOR THE ITEM IN QUESTION CAN NOT BE ALLOWED UPON THE EVIDENCE SUBMITTED. THE MATTER WOULD APPEAR TO BE PROPER FOR PRESENTATION BY THE TREASURER TO THE COURT OF CLAIMS UNDER THE PROVISIONS OF SECTIONS 145 AND 147 OF THE JUDICIAL CODE OF MARCH 3, 1911, 36 STAT. 1137, OR TO CONGRESS FOR SPECIFIC RELIEF BY MEANS OF SPECIAL LEGISLATION.