B-124866, SEP. 23, 1955

B-124866: Sep 23, 1955

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INC.: REFERENCE IS MADE TO YOUR LETTER OF MAY 17. IT IS YOUR CONTENTION THAT THERE IS DUE YOU THE SUM OF $50 EACH ON INVOICES NOS. THE FOLLOWING INFORMATION HAS BEEN FURNISHED BY THE POST ADJUTANT: (A) THAT A THOROUGH SEARCH OF THE HOSPITAL DISCLOSES THAT ALL AMMONIA CYLINDERS HAVE BEEN RETURNED. WAS INCORRECT AND THAT SUBSEQUENT CREDITS SHOULD APPLY AGAINST THE FOUR (4) CYLINDERS RECEIVED ON PURCHASE ORDERS 115 AND 267 * * "THE FOLLOWING LIST OF CHARGES AND CREDITS ARE ALL SUBSEQUENT TO THOSE MENTIONED IN (B) ABOVE: CHART CHARGES CREDITS 12/9/52 PS-12051 2 1/30/53 PWC 1685 1 12/9/52 PS-12053 2 7/31/53 NN 21 2 (CREAMERY PKG MFG CO.) 4/20/54 P12-04-00606 1 TOTAL 4 TOTAL 4 "* * * IN CONSIDERING ONLY THE ACTUAL INVOICES AND CREDIT MEMOS NOW ON HAND IT IS BELIEVED THAT ALL CYLINDERS HAVE BEEN RETURNED AND THAT THERE IS NO BASIS FOR THE CLAIM OF $75 REPRESENTING THE DEPOSIT VALUE OF THREE (3) ANHYDROUS AMMONIA CYLINDERS UNDER PURCHASE ORDERS NOS. 115 AND 267.'.

B-124866, SEP. 23, 1955

TO E. I. DU PONT DE NEMOURS AND COMPANY, INC.:

REFERENCE IS MADE TO YOUR LETTER OF MAY 17, 1955, REQUESTING RECONSIDERATION OF SETTLEMENT DATED MARCH 4, 1955, WHICH DISALLOWED YOUR CLAIM FOR $75, REPRESENTING THE DEPOSIT VALUE OF THREE ANHYDROUS AMMONIA CYLINDERS SHIPPED TO THE PERCY JONES ARMY HOSPITAL, BATTLE CREEK, MICHIGAN, UNDER ORDERS NOS. 115 AND 267. IT IS YOUR CONTENTION THAT THERE IS DUE YOU THE SUM OF $50 EACH ON INVOICES NOS. PS-12051 INV., AND PS- 12053 INV. LESS CREDIT OF $25 COVERED BY P12-00606 C/M, DATED APRIL 20, 1954.

IN RESPONSE TO OFFICE LETTER DATED JUNE 14, 1955, TO THE ADMINISTRATIVE AGENCY REQUESTING A REPORT RELATIVE TO THE ALLEGATIONS CONTAINED IN YOUR LETTER OF MAY 17, 1955, THE FOLLOWING INFORMATION HAS BEEN FURNISHED BY THE POST ADJUTANT: (A) THAT A THOROUGH SEARCH OF THE HOSPITAL DISCLOSES THAT ALL AMMONIA CYLINDERS HAVE BEEN RETURNED; AND (B) THAT AN INVESTIGATION OF THE TRANSACTIONS CONCERNING THE RECEIPT AND RETURN OF THESE CYLINDERS SHOW THE ACCOUNTS IN BALANCE. IN THAT CONNECTION THE REPORT STATES AS FOLLOWS:

"CONSIDERATION OF LETTER HEADQUARTERS, PERCY JONES HOSPITAL, 8 JANUARY 1953, TOGETHER WITH CONTRACTOR'S LETTER REPLY, 14 JANUARY 1953, SEEMS TO INDICATE THAT AFTER THE INCLUSION OF CREDIT MEMO AMC 60289 THAT THE CHARGES AND CREDITS FOR CYLINDERS BALANCE AS STATED IN SECOND PARAGRAPH OF CONTRACTOR'S LETTER OF 14 JANUARY 1953. AS A CONSEQUENCE IT APPEARS THAT THE ACKNOWLEDGEMENT OF A CHARGE FOR ONE (1) CYLINDER IN HOSPITAL LETTER, 8 JANUARY 1953, WAS INCORRECT AND THAT SUBSEQUENT CREDITS SHOULD APPLY AGAINST THE FOUR (4) CYLINDERS RECEIVED ON PURCHASE ORDERS 115 AND 267 * *

"THE FOLLOWING LIST OF CHARGES AND CREDITS ARE ALL SUBSEQUENT TO THOSE MENTIONED IN (B) ABOVE:

CHART

CHARGES CREDITS 12/9/52 PS-12051 2 1/30/53 PWC

1685 1 12/9/52 PS-12053 2 7/31/53 NN 21 2

(CREAMERY PKG MFG CO.)

4/20/54 P12-04-00606 1

TOTAL 4 TOTAL 4

"* * * IN CONSIDERING ONLY THE ACTUAL INVOICES AND CREDIT MEMOS NOW ON HAND IT IS BELIEVED THAT ALL CYLINDERS HAVE BEEN RETURNED AND THAT THERE IS NO BASIS FOR THE CLAIM OF $75 REPRESENTING THE DEPOSIT VALUE OF THREE (3) ANHYDROUS AMMONIA CYLINDERS UNDER PURCHASE ORDERS NOS. 115 AND 267.'

WITH REGARD TO THE TWO CYLINDERS RECEIVED FROM THE CREAMERY PACKAGE MANUFACTURING COMPANY ON PURCHASE ORDER NO. 20-004 ENG 38-54, THE REPORT STATES THAT THE CYLINDERS WERE RETURNED VIA TRUCK ON APRIL 11, 1955, AS EVIDENCED BY THE COPY OF BILL OF LADING ENCLOSED, AND THAT THE CREAMERY COMPANY ISSUED A CREDIT MEMO ON APRIL 19, 1955, FOR TWO AMMONIA CYLINDERS. IN VIEW OF THE FACTS OF RECORD THE ADMINISTRATIVE OFFICE CONCLUDES THAT ALL DEBITS AND CREDITS FOR AMMONIA CYLINDERS ARE IN BALANCE.

THE GENERAL ACCOUNTING OFFICE HAS NO BASIC DOCUMENTS RELATING TO THE TRANSACTION AND NECESSARILY MUST RELY UPON THE REPORT OF THE ADMINISTRATIVE AGENCY IN REGARD TO THE CLAIM. THEREFORE, IN THE ABSENCE OF EVIDENCE LEGALLY SUFFICIENT TO OVERCOME THE CORRECTNESS OF SUCH REPORT, THE INVARIABLE RULE OF THE ACCOUNTING OFFICERS OF THE GOVERNMENT TO ACCEPT THE STATEMENT OF FACTS AS REPORTED BY THE ADMINISTRATIVE OFFICERS MUST BE FOLLOWED.

ACCORDINGLY, ON THE BASIS OF THE PRESENT RECORD, THE SETTLEMENT OF MARCH 4, 1955, IS SUSTAINED.