Disbursing Officer Liability for Loss of Funds
B-303671: Dec 3, 2004
GAO does not review military disbursing officer physical loss relief requests on a case-by-case basis. GAO, Policy and Procedures Manual for Guidance of Federal Agencies, title 7, 8.10 (May 1993). Where the Secretary of Defense, or the official to whom the Secretary has delegated relief authority, makes certain determinations required by 31 U.S.C. 3527(b), relief is automatic; if the Secretary is unable to make these determinations, relief is not available. GAO will not review requests for relief of liability from military disbursing officers where the determinations and the subsequent decision to grant or deny relief appear to be properly considered.