B-144368, NOV. 15, 1960

B-144368: Nov 15, 1960

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IS IN THE NATURE OF A PROTEST TO OUR AUDIT ACTION TAKEN ON CERTAIN SHIPMENTS OF FREIGHT VEHICLES MOVING FROM FORT RILEY. OUR ALLOWABLE CHARGE BASIS IS SET FORTH ON UNITED STATES GENERAL ACCOUNTING OFFICE NOTICE OF OVERPAYMENT FORM 1003. IN SUCH CIRCUMSTANCES WE ARE REFERRING YOUR PROTEST LETTER TO OUR TRANSPORTATION DIVISION WHERE A RE-EXAMINATION OF THE SUBJECT IN VIEW OF YOUR LETTER MIGHT RESULT IN A SUBMISSION TO US FOR INSTRUCTIONS AS TO THE PROPER DISPOSITION OF THESE CASES. IF THE SETTLEMENT ACTION TAKEN BY THE TRANSPORTATION DIVISION IS ADVERSE TO YOUR INTEREST. OUR PROTEST AND REVIEW PROCEDURES ARE CONTAINED IN TITLE 4 OF THE CODE OF FEDERAL REGULATIONS. 55.1 AND 55.2 ARE QUOTED HERE FOR YOUR INFORMATION.

B-144368, NOV. 15, 1960

TO THE TEXAS AND PACIFIC RAILWAY COMPANY:

YOUR LETTER OF OCTOBER 26, 1960, FILE V-91-1451, IS IN THE NATURE OF A PROTEST TO OUR AUDIT ACTION TAKEN ON CERTAIN SHIPMENTS OF FREIGHT VEHICLES MOVING FROM FORT RILEY, KANSAS, TO DEFENSE, TEXAS. OUR ALLOWABLE CHARGE BASIS IS SET FORTH ON UNITED STATES GENERAL ACCOUNTING OFFICE NOTICE OF OVERPAYMENT FORM 1003.

OUR EXISTING PROCEDURES DO NOT PROVIDE FOR DIRECT REVIEW BY THE COMPTROLLER GENERAL OF NOTICES OF OVERPAYMENT, SINCE IN THOSE INSTANCES NO FINAL ACTION HAS BEEN TAKEN AS BY SETTLEMENT CERTIFICATE. IN SUCH CIRCUMSTANCES WE ARE REFERRING YOUR PROTEST LETTER TO OUR TRANSPORTATION DIVISION WHERE A RE-EXAMINATION OF THE SUBJECT IN VIEW OF YOUR LETTER MIGHT RESULT IN A SUBMISSION TO US FOR INSTRUCTIONS AS TO THE PROPER DISPOSITION OF THESE CASES. ALTERNATIVELY, IF THE SETTLEMENT ACTION TAKEN BY THE TRANSPORTATION DIVISION IS ADVERSE TO YOUR INTEREST, YOU WOULD BE THEN ENTITLED TO REQUEST A REVIEW OF THE DISALLOWANCE IN THE SETTLEMENT CERTIFICATE.

OUR PROTEST AND REVIEW PROCEDURES ARE CONTAINED IN TITLE 4 OF THE CODE OF FEDERAL REGULATIONS, 1960 SUPPLEMENT, SUBCHAPTER D, PART 53 AND PART 55. SECTIONS 53.2, 55.1 AND 55.2 ARE QUOTED HERE FOR YOUR INFORMATION.

"SEC. 53.2 PROTESTS TO STATEMENTS OF EXCESS CHARGES: GAO FORMS 1003.

WHILE EACH GAO FORM 1003 REQUESTS PROMPT REFUND OF AMOUNTS DETERMINED TO BE DUE THE UNITED STATES, CARRIERS MAY ON OCCASION DISAGREE IN WHOLE OR IN PART WITH THE AMOUNT CLAIMED TO BE DUE. IN SUCH INSTANCES, A LETTER OF PROTEST MAY BE SUBMITTED TO THE TRANSPORTATION DIVISION, U.S. GENERAL ACCOUNTING OFFICE, WASHINGTON 25, D.C., ACCOMPANIED BY A CHECK FOR THE AMOUNT CONSIDERED TO BE PROPERLY DUE THE UNITED STATES. PROTESTS MUST BE SUBMITTED PROMPTLY, OTHERWISE FURTHER COLLECTION PROCEEDINGS WILL BE INSTITUTED. IT IS NOT SUFFICIENT THAT A CARRIER MERELY PROTEST IN SO MANY WORDS; EACH PROTEST SHOULD SET FORTH FULLY THE BASIS RELIED UPON TO SUPPORT THE CARRIER'S POSITION AND THERE SHOULD BE FURNISHED ORIGINALS OR CERTIFIED COPIES OF ANY ADDITIONAL DOCUMENTS WHICH ARE RELIED UPON TO FURTHER SUBSTANTIATE THE PROTEST. WHILE PROMPT SUBMISSION OF A PROPER PROTEST HAS THE EFFECT OF DEFERRING COLLECTION ACTION, UNSUBSTANTIATED PROTESTS OR REPETITIOUS PROTESTS OF THE SAME ITEM TO WHICH CONSIDERATION HAS PREVIOUSLY BEEN ACCORDED WILL BE INEFFECTIVE FOR THAT PURPOSE. UPON RECEIPT IN THE GENERAL ACCOUNTING OFFICE, EACH LETTER OF PROTEST IS ACKNOWLEDGED; WHEN THE MATTERS INVOLVED HAVE BEEN FULLY CONSIDERED, THE CARRIER IS ADVISED OF THE ACTION TAKEN.

"SEC. 55.1 PROTEST TO SETTLEMENT ACTION. IF A CLAIMANT DISAGREES WITH THE ACTION TAKEN BY THE TRANSPORTATION DIVISION UPON ITS CLAIM, A LETTER MAY BE ADDRESSED TO THE DIRECTOR, TRANSPORTATION DIVISION, U.S. GENERAL ACCOUNTING OFFICE, WASHINGTON 25, D.C., REQUESTING RECONSIDERATION OF SUCH ACTION. SUCH LETTERS SHOULD SET FORTH IN DETAIL THE LEGAL, TECHNICAL, AND FACTUAL DATA AND FURNISH SUCH ADDITIONAL INFORMATION AND DOCUMENTATION AS IS RELIED UPON TO RAISE SUBSTANTIVE DOUBT AS TO THE CLAIM SETTLEMENT ACTION.

"SEC. 55.2 REVIEW BY THE COMPTROLLER GENERAL OF THE UNITED STATES. THE CLAIMANT DESIRES A REVIEW OF THE FINAL ACTION TAKEN BY THE TRANSPORTATION DIVISION UPON SETTLEMENT, HE MAY REQUEST REVIEW BY THE COMPTROLLER GENERAL. THE REQUEST SHOULD BE ADDRESSED TO THE COMPTROLLER GENERAL OF THE UNITED STATES, U.S. GENERAL ACCOUNTING OFFICE, WASHINGTON 25, D.C., AND SHOULD SET FORTH IN DETAIL THE LEGAL, TECHNICAL, AND FACTUAL REASONS URGED AS WARRANTING REVISION OF THE ACTION EN.'