B-117376, SEP. 19, 1955

B-117376: Sep 19, 1955

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

IN BOTH CASES THE OVERPAYMENTS RESULTED FROM THE EMPLOYEES' BEING PAID A 25 PERCENT OVERSEAS DIFFERENTIAL BEYOND THE PERIOD TO WHICH ENTITLED AND FROM THE FACT THAT SUCH DIFFERENTIAL ERRONEOUSLY WAS USED AS A BASIS FOR COMPUTING THEIR LUMP-SUM PAYMENTS FOR LEAVE. AFTER POINTING OUT THAT THE RECORDS SHOW THAT THE ERRONEOUS PAYMENTS WERE DISCLOSED IN THE AUDIT FROM INFORMATION SHOWN ON THE TIME. LEAVE RECORDS YOU SAY THAT: "SINCE A CERTIFYING OFFICER IN THE EXERCISE OF REASONABLE DILIGENCE AND INQUIRY IS NOT REQUIRED TO EXAMINE SUCH RECORDS FOR THE PURPOSE OF CERTIFYING THE CORRECTNESS OF AMOUNTS SHOWN ON THE PAY ROLLS SUBMITTED FOR CERTIFICATION. IT IS CONCLUDED THAT SHE DID NOT KNOW AND BY REASONABLE DILIGENCE AND INQUIRY COULD NOT HAVE ASCERTAINED THAT OVERPAYMENTS WERE INVOLVED. * * *" WE CONCUR IN THE VIEW EXPRESSED IN YOUR LETTER.

B-117376, SEP. 19, 1955

TO HONORABLE EDMUND F. MANSURE, ADMINISTRATOR, GENERAL SERVICES ADMINISTRATION:

YOUR LETTER OF JULY 7, 1955, REQUESTS THAT WE RELIEVE BEULAH E. VASCONCELLOS (NEE SPENGLER), AUTHORIZED CERTIFYING OFFICER OF THE FORMER WAR ASSETS ADMINISTRATION, FROM LIABILITY FOR CERTAIN ERRONEOUS PAYMENTS TO TWO FORMER EMPLOYEES OF THE WAR ASSETS ADMINISTRATION.

IN BOTH CASES THE OVERPAYMENTS RESULTED FROM THE EMPLOYEES' BEING PAID A 25 PERCENT OVERSEAS DIFFERENTIAL BEYOND THE PERIOD TO WHICH ENTITLED AND FROM THE FACT THAT SUCH DIFFERENTIAL ERRONEOUSLY WAS USED AS A BASIS FOR COMPUTING THEIR LUMP-SUM PAYMENTS FOR LEAVE. AFTER POINTING OUT THAT THE RECORDS SHOW THAT THE ERRONEOUS PAYMENTS WERE DISCLOSED IN THE AUDIT FROM INFORMATION SHOWN ON THE TIME, ATTENDANCE, AND LEAVE RECORDS YOU SAY THAT:

"SINCE A CERTIFYING OFFICER IN THE EXERCISE OF REASONABLE DILIGENCE AND INQUIRY IS NOT REQUIRED TO EXAMINE SUCH RECORDS FOR THE PURPOSE OF CERTIFYING THE CORRECTNESS OF AMOUNTS SHOWN ON THE PAY ROLLS SUBMITTED FOR CERTIFICATION, IT IS CONCLUDED THAT SHE DID NOT KNOW AND BY REASONABLE DILIGENCE AND INQUIRY COULD NOT HAVE ASCERTAINED THAT OVERPAYMENTS WERE INVOLVED. * * *"

WE CONCUR IN THE VIEW EXPRESSED IN YOUR LETTER. THE CERTIFICATES MADE IN THOSE CASES APPEAR TO HAVE BEEN BASED UPON PAY ACCOUNTS WHICH IN ACCORDANCE WITH PREVAILING PROCEDURES HAD BEEN PREPARED AND CHECKED BY OTHER ADMINISTRATIVE PERSONNEL UPON WHOM THE CERTIFYING OFFICER WAS AUTHORIZED TO RELY. ACCORDINGLY, OUR DIVISION OF AUDITS HAS BEEN INSTRUCTED TO RELIEVE THE CERTIFYING OFFICER OF THE AMOUNTS IN QUESTION. EFFORTS TO EFFECT COLLECTION OF THE BALANCE OF THE INDEBTEDNESS OWED ..END