B-135758, AUG. 7, 1958

B-135758, AUG. 7, 1958

TO HONORABLE LEO A. HOEGH:

LETTER OF APRIL 3, 1958, FROM MR. L. F. KRIEGER, DIRECTOR, ADMINISTRATIVE OPERATIONS OFFICE, FEDERAL CIVIL DEFENSE ADMINISTRATION, REQUESTS A DECISION ON PROPERTY ACCOUNTABILITY FOR MATERIALS HANDLING AND ADMINISTRATIVE EQUIPMENT ACQUIRED BY THE GENERAL SERVICES ADMINISTRATION FOR USE IN THE FCDA STOCKPILE WAREHOUSES.

UNDER EXISTING LAW ONLY DISBURSING OFFICERS, CERTAIN CERTIFYING OFFICERS, AND THE HEAD OF ANY EXECUTIVE DEPARTMENT OR OTHER ESTABLISHMENT NOT UNDER ANY OF THE EXECUTIVE DEPARTMENTS, ARE AUTHORIZED TO SUBMIT QUESTIONS TO THE COMPTROLLER GENERAL OF THE UNITED STATES FOR DECISION. SEE 26 COMP. GEN. 993. HOWEVER, IN THIS PARTICULAR INSTANCE THE MATTER WILL BE TREATED AS A SUBMISSION BY YOU.

THE LETTER REQUESTED ADVICE ON THE FOLLOWING QUESTIONS:

1. ALTHOUGH THE GSA HAS FINANCIAL ACCOUNTABILITY FOR FUNDS EXPENDED FOR THIS EQUIPMENT, IS PROPERTY ACCOUNTABILITY VESTED IN THE FCDA?

2. IS EXCESS PROPERTY ACQUIRED AT NO COST FOR USE IN THE FCDA WAREHOUSES THE PROPERTY OF THIS ADMINISTRATION?

OUR ACCOUNTANTS HAVE DISCUSSED THE REQUEST WITH YOUR REPRESENTATIVES TO OBTAIN ADDITIONAL BACKGROUND DATA. IN VIEW OF THE FACT THAT THE FCDA AND THE OFFICE OF DEFENSE MOBILIZATION HAVE MERGED INTO A SINGLE AGENCY, THE OFFICE OF DEFENSE AND CIVILIAN MOBILIZATION, OUR REPLY IS DIRECTED TO THE NEW AGENCY.

YOUR REPRESENTATIVES HAVE INFORMED US THAT THE FCDA AND THE GSA HAVE ALREADY REACHED AN AGREEMENT REGARDING ACCOUNTING AND ACCOUNTABILITY FOR THE STOCKPILED PROPERTY. A SIMILAR AGREEMENT WOULD SEEM TO BE APPROPRIATE FOR THE MATERIALS HANDLING AND ADMINISTRATIVE EQUIPMENT.

SINCE THE KIND OF EQUIPMENT IN QUESTION IS ACQUIRED BY THE GSA WITH FUNDS ADVANCED FROM THE ODCM AND IS IN THE CUSTODY OF THE GSA ONLY TO ASSIST IT IN CARRYING OUT WORK FOR THE ODCM, GENERAL LEDGER CONTROL ACCOUNTS FOR SUCH PROPERTY SHOULD BE KEPT BY THE ODCM. TO ASSIST IN DISCHARGING ITS CUSTODIAL RESPONSIBILITY, THE GSA SHOULD MAINTAIN DETAILED UNIT RECORDS, SUBSIDIARY TO CONTROL ACCOUNTS MAINTAINED BY ODCM, IN ACCORDANCE WITH PROCEDURES ESTABLISHED BY ODCM, AND SHOULD INVESTIGATE SHORTAGES AND DETERMINE RESPONSIBILITY FOR CUSTODIAL DERELICTIONS. WE RECOGNIZE THE INTERAGENCY AGREEMENT MAY PROVIDE THAT SUCH EQUIPMENT IS OR WILL BE THE PROPERTY OF GSA, IN WHICH CASE GSA WOULD MAINTAIN GENERAL LEDGER CONTROL ACCOUNTS. CF. 33 COMP. GEN. 565.

PROPERTY ACQUIRED WITHOUT REIMBURSEMENT BY ODCM, OR BY GSA FOR ODCM FOR USE IN ODCM WAREHOUSES IS THE PROPERTY OF ODCM AND THE ABOVE RECOMMENDATIONS ALSO APPLY.