A-59025, JANUARY 24, 1935, 14 COMP. GEN. 572

A-59025: Jan 24, 1935

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DISBURSING OFFICERS - REVISION OF CLAIMS SETTLEMENTS DISBURSING OFFICERS OF THE GOVERNMENT ARE NOT AUTHORIZED TO PAY VOUCHERS WHERE THE EFFECT THEREOF IS TO REVISE A SETTLEMENT MADE BY THE GENERAL ACCOUNTING OFFICE. SUCH REVISION IS FOR ACTION BY THE GENERAL ACCOUNTING OFFICE ONLY. FROM 33203 SHOULD HAVE BEEN PAID FROM 33204.'. THE RECORDS DISCLOSE THAT THE CERTIFICATE REFERRED TO WAS ISSUED PURSUANT TO A SETTLEMENT OF THE GENERAL ACCOUNTING OFFICE UNDER CLAIM NO. 0434470. WAS ALLOWED IN THE SUM OF $549.67 "FOR TIMBER CUT FROM ROAD RIGHT-OF-WAY FOR THE ROUND LAKE ROAD UNDER AGREEMENT GRANTING RIGHT-OF-WAY OVER PROPERTY OF BAY DE NOQUET CO.'. " AND THE CERTIFICATE OF SETTLEMENT NO. 320085 WAS ISSUED AND PAID ACCORDINGLY.

A-59025, JANUARY 24, 1935, 14 COMP. GEN. 572

DISBURSING OFFICERS - REVISION OF CLAIMS SETTLEMENTS DISBURSING OFFICERS OF THE GOVERNMENT ARE NOT AUTHORIZED TO PAY VOUCHERS WHERE THE EFFECT THEREOF IS TO REVISE A SETTLEMENT MADE BY THE GENERAL ACCOUNTING OFFICE, THERE BEING NO AUTHORITY IN ANY OFFICER OF THE DEPARTMENT, BUREAU, OR ESTABLISHMENT CONCERNED TO REVISE A SETTLEMENT OF THE GENERAL ACCOUNTING OFFICE MADE PURSUANT TO THE BUDGET AND ACCOUNTING ACT, 1921, 42 STAT. 23. WHERE, UPON A PROPER FACTUAL SHOWING, A SETTLEMENT NEEDS REVISION, SUCH REVISION IS FOR ACTION BY THE GENERAL ACCOUNTING OFFICE ONLY.

DECISION BY COMPTROLLER GENERAL MCCARL, JANUARY 24, 1935:

IN CONNECTION WITH THE AUDIT OF THE ACCOUNTS OF W. R. FUCHS, FORMER DISBURSING CLERK, DEPARTMENT OF AGRICULTURE, ATTENTION HAS BEEN DIRECTED TO VOUCHER NO. 222144 PAID APRIL 25, 1934, THE PURPOSE THEREOF BEING TO EFFECT AN ADJUSTMENT BETWEEN APPROPRIATIONS BY CHARGING "/33204) SALARIES AND EXPENSES, FOREST SERVICE, EMERGENCY CONSTRUCTION, ACT 7/21/32, 1933," WITH THE SUM OF $549.67 AND BY CREDITING A LIKE SUM TO "/33203) SALARIES AND EXPENSES, FOREST SERVICE, 1933.'

THE VOUCHER BEARS THE NOTATION: "GENERAL ACCOUNTING OFFICE CERTIFICATE NO. 0320085 IN FAVOR OF BAY DE NOQUET CO., PAID JANUARY 29, 1934, FROM 33203 SHOULD HAVE BEEN PAID FROM 33204.' THE RECORDS DISCLOSE THAT THE CERTIFICATE REFERRED TO WAS ISSUED PURSUANT TO A SETTLEMENT OF THE GENERAL ACCOUNTING OFFICE UNDER CLAIM NO. 0434470, WHEREIN THE CLAIM OF BAY DE NOQUET CO. WAS ALLOWED IN THE SUM OF $549.67 "FOR TIMBER CUT FROM ROAD RIGHT-OF-WAY FOR THE ROUND LAKE ROAD UNDER AGREEMENT GRANTING RIGHT-OF-WAY OVER PROPERTY OF BAY DE NOQUET CO.' SAID CLAIM SETTLEMENT DIRECTED THAT THE AMOUNT ALLOWED BE CHARGED TO THE APPROPRIATION,")33203) SALARIES AND EXPENSES, FOREST SERVICE, 1933," AND THE CERTIFICATE OF SETTLEMENT NO. 320085 WAS ISSUED AND PAID ACCORDINGLY--- PAYMENT THEREOF HAVING BEEN MADE ON JANUARY 29, 1934, BY W. R. FUCHS, FORMER DISBURSING CLERK, DEPARTMENT OF AGRICULTURE.

THE VOUCHER TRANSACTION DESCRIBED HEREIN HAS THE EFFECT OF REVISING A SETTLEMENT OF THE GENERAL ACCOUNTING OFFICE. IT IS AXIOMATIC IN GOVERNMENTAL ACCOUNTING THAT SETTLEMENTS MADE BY THE GENERAL ACCOUNTING OFFICE PURSUANT TO THE BUDGET AND ACCOUNTING ACT, 1921, 42 STAT. 23, MAY NOT BE LAWFULLY REVISED BY ANY OFFICER OF THE ADMINISTRATIVE DEPARTMENT, BUREAU, OR ESTABLISHMENT CONCERNED. IF, FOR ANY REASON, IT IS BELIEVED A SETTLEMENT OF THE GENERAL ACCOUNTING OFFICE REQUIRES A REVISION, A PROPER SHOWING OF FACTS GIVING AN ADEQUATE BASIS FOR SUCH REVISION SHOULD BE SUBMITTED TO THIS OFFICE FOR CONSIDERATION AND ACTION. THERE IS NO AUTHORITY, HOWEVER, IN DISBURSING OFFICERS OF THE GOVERNMENT TO PAY VOUCHERS WHERE THE EFFECT THEREOF IS TO REVISE A SETTLEMENT MADE BY THE GENERAL ACCOUNTING OFFICE.

SO FAR AS THE INSTANT CASE IS CONCERNED, IT NOW APPEARING THAT THE APPROPRIATION CHARGED ON THE DISBURSING OFFICER'S VOUCHER IS THE ONE PROPERLY FOR CHARGING INSTEAD OF THE ONE SHOWN ON THE CERTIFICATE OF SETTLEMENT IN QUESTION, AN APPROPRIATE NOTATION WILL BE MADE ON THE OFFICE RECORD SHOWING THE ADJUSTMENT OF APPROPRIATIONS AS MADE BY THE VOUCHER AND, ACCORDINGLY, NO FURTHER OBJECTION WILL BE RAISED IN REFERENCE TO THE PARTICULAR CASE.