A-6688, JANUARY 14, 1925, 4 COMP. GEN. 600

A-6688: Jan 14, 1925

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THE VOUCHER OR ACCOMPANYING PAPERS SHOULD DISCLOSE SUCH FACTS AS ARE ESSENTIAL TO A DETERMINATION OF THE LEGALITY OF THE EXPENDITURES INVOLVED. 1925: I HAVE YOUR REQUEST OF DECEMBER 4. IT WILL BE NECESSARY FOR THE EMPLOYEES SUBMITTING EXPENSES ACCOUNTS ON THAT FORM TO MAKE A SEPARATE CERTIFICATE "AS TO STREET-CAR FARES AND STATEMENTS THAT CASH EXPENDITURES FOR EMERGENCY PURCHASES WERE MADE BY THEM BECAUSE OF CASH PAYMENT DEMANDED.'. THE CERTIFICATE TO THE STANDARD FORM 1012 CONTAINS AN EXPRESS AVERMENT AS TO CASH EXPENDITURES AS FOLLOWS: "THAT IT WAS NOT. FEASIBLE TO HAVE PAYMENT MADE FOR SUCH EXPENDITURES BY A DISBURSING OFFICER.'. YOUR REFERENCE TO A SEPARATE CERTIFICATE AS TO STREET-CAR FARES IS NOT UNDERSTOOD.

A-6688, JANUARY 14, 1925, 4 COMP. GEN. 600

VOUCHERS - TRAVELING EXPENSES THE FORMAL CERTIFICATE OF AN OFFICER OR EMPLOYEE TO THE TRAVEL EXPENSE VOUCHER, STANDARD FORM 1012, MAY NOT BE REGARDED AS SUPPLYING ALL THE EVIDENCE THAT MAY IN ANY CASE BE DEEMED NECESSARY TO A PROPER AUDIT OF THE ACCOUNT. IN ADDITION TO SUCH CERTIFICATE, THE VOUCHER OR ACCOMPANYING PAPERS SHOULD DISCLOSE SUCH FACTS AS ARE ESSENTIAL TO A DETERMINATION OF THE LEGALITY OF THE EXPENDITURES INVOLVED.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF LABOR, JANUARY 14, 1925:

I HAVE YOUR REQUEST OF DECEMBER 4, 1924, FOR DECISION WHETHER, IN VIEW OF THE COMPLETENESS OF THE CERTIFICATE TO THE STANDARD TRAVEL EXPENSE VOUCHER, FORM 1012, IT WILL BE NECESSARY FOR THE EMPLOYEES SUBMITTING EXPENSES ACCOUNTS ON THAT FORM TO MAKE A SEPARATE CERTIFICATE "AS TO STREET-CAR FARES AND STATEMENTS THAT CASH EXPENDITURES FOR EMERGENCY PURCHASES WERE MADE BY THEM BECAUSE OF CASH PAYMENT DEMANDED.'

THE CERTIFICATE TO THE STANDARD FORM 1012 CONTAINS AN EXPRESS AVERMENT AS TO CASH EXPENDITURES AS FOLLOWS: "THAT IT WAS NOT, FOR REASONS STATED HEREIN, FEASIBLE TO HAVE PAYMENT MADE FOR SUCH EXPENDITURES BY A DISBURSING OFFICER.' THIS RENDERS UNNECESSARY A SEPARATE CERTIFICATE AS TO THE NECESSITY FOR THE EXPENDITURE OF CASH INSTEAD OF CREATING AN OBLIGATION PAYABLE BY A DISBURSING OFFICER.

YOUR REFERENCE TO A SEPARATE CERTIFICATE AS TO STREET-CAR FARES IS NOT UNDERSTOOD. HOWEVER, IT MAY BE STATED THAT THE NEW FORM OF GENERAL CERTIFICATE WAS NOT INTENDED TO AND DOES NOT DISPENSE WITH THE REQUIREMENT THAT VOUCHERS COVERING REIMBURSEMENT OF AMOUNTS EXPENDED FOR STREET-CAR FARES BE SUPPORTED BY A SUFFICIENT SHOWING THAT THE EXPENSES WERE INCURRED ON OFFICIAL BUSINESS.

IF THE EXPLANATION ON THE FACE OF THE VOUCHER OF WHEN, BETWEEN WHAT POINTS, AND FOR WHAT PURPOSES THE STREET CARS WERE USED SHOWS THAT THEY WERE NECESSARILY USED ON OFFICIAL BUSINESS, NO SEPARATE CERTIFICATE RELATIVE TO THE MATTER ORDINARILY WOULD BE NECESSARY.

THE FORMAL CERTIFICATE TO THE TRAVEL EXPENSE VOUCHER IS NOT TO BE REGARDED AS SUPPLYING ALL EVIDENCE THAT MAY IN ANY CASE BE DEEMED NECESSARY TO A PROPER AUDIT OF THE ACCOUNT. IN ADDITION TO SUCH CERTIFICATE, THE VOUCHER OR ACCOMPANYING PAPERS SHOULD DISCLOSE SUCH FACTS AS ARE ESSENTIAL TO A DETERMINATION OF THE LEGALITY OF THE EXPENDITURES INVOLVED.