B-193850, OCT 24, 1979

B-193850, OCT 24, 1979

OFFICE OF GENERAL COUNSEL

CONRAD R. HOFFMAN, VETERANS ADMINISTRATION:

THIS RESPONDS TO YOUR LETTER OF DECEMBER 21, 1978, (REFERENCE: 047C1: 1- 3) FORWARDED TO US FROM MR. ROBERT B. BURRILL, CHIEF DISBURSING OFFICER, BUREAU OF GOVERNMENT FINANCIAL OPERATIONS, DEPARTMENT OF THE TREASURY, REQUESTING THAT WE GRANT RELIEF TO SUSAN M. WALTER, A CLASS B CASHIER AT THE VETERANS ADMINISTRATION (VA) MEDICAL CENTER, IOWA CITY, IOWA, IN THE AMOUNT OF $9,918. THE DIRECTOR OF THAT HOSPITAL, PURSUANT TO AUTHORITY DELEGATED TO HIM, HAS DETERMINED THAT MS. WALTER, AND HER TWO ALTERNATE CASHIERS WERE WITHOUT FAULT OR NEGLIGENCE IN CAUSING THE LOSS, AND THAT SHE WAS ACTING IN THE DISCHARGE OF HER OFFICIAL DUTIES WHEN THE LOSS OCCURRED. (SEE VA MANUAL MP-4, PART 1, PARAGRAPH 2A.05BC FOR DELEGATION OF AUTHORITY.) WE CONCUR WITH THE DIRECTOR'S DETERMINATIONS, AND GRANT RELIEF TO MS. WALTER AND THE ALTERNATE CASHIERS AS REQUESTED.

ON MONDAY, MARCH 13, 1978, AT 8:00 A.M., AFTER OPENING HER CASH BOX IN PREPARATION FOR THE DAY'S BUSINESS, MS. WALTER DISCOVERED THAT ALL OF THE BILLS WERE MISSING. THE ROLLED AND LOOSE CHANGE AND THE CHECKS WERE STILL IN THE CASH BOX. THE TWO ALTERNATE CASHIERS AT THE HOSPITAL THEN OPENED THEIR CASH BOXES AND ALSO FOUND ALL OF THE BILLS MISSING BUT THAT THE CHANGE AND CHECKS REMAINED. EACH CASHIER WAS THE ONLY PERSON AUTHORIZED TO HAVE A KEY TO HER INDIVIDUAL CASH BOX. THE CASH BOXES WERE STORED IN A SAFE UNDER THE CASHIER'S CONTROL.

AN AGENT OF THE FEDERAL BUREAU OF INVESTIGATION (FBI) BEGAN INVESTIGATING THE LOSS THAT AFTERNOON. HE FOUND NO SIGN THAT THE CASH BOXES HAD BEEN FORCED OPEN. HE THEN DISCOVERED THAT A SET OF DUPLICATE KEYS TO THE CASH BOXES AND A COPY OF THE COMBINATION TO THE SAFE CONTAINING THEM WERE MISSING FROM THE HOSPITAL DIRECTOR'S OFFICE SAFE. THE DIRECTOR, THE ASSISTANT DIRECTOR AND THEIR SECRETARIES ALL HAD ACCESS TO THE DIRECTOR'S SAFE. MS. WALTER AND THE TWO ALTERNATE CASHIERS DID NOT HAVE ACCESS TO THIS SAFE. THE FBI CONDUCTED POLYGRAPH EXAMINATIONS OF MS. WALTER AND OTHER EMPLOYEES, INCLUDING THOSE WITH ACCESS TO THE DUPLICATE KEYS AND COMBINATION AND CONCLUDED THAT NONE OF THOSE TESTED WERE INVOLVED WITH THE LOSS. TO DATE, THE FBI HAS BEEN UNABLE TO DETERMINE HOW THE LOSS OCCURRED.

31 U.S.C. SEC. 82A-1 AUTHORIZES THIS OFFICE TO RELIEVE AN ACCOUNTABLE OFFICER OR AGENT CHARGED WITH RESPONSIBILITY FOR THE PHYSICAL LOSS OF GOVERNMENT FUNDS IF IT CONCURS WITH THE DETERMINATION OF THE HEAD OF THE OFFICER'S DEPARTMENT, OR HIS DELEGEE, THAT THE LOSS OCCURRED WHILE THE OFFICER WAS ACTING IN THE DISCHARGE OF HIS OFFICIAL DUTIES AND WITHOUT FAULT OR NEGLIGENCE ON HIS PART.

THE RECORD INDICATES THAT THE LOSS IN THIS CASE WAS THE PROXIMATE RESULT OF THEFT, NOT ATTRIBUTABLE TO ANY NEGLIGENCE OR FAULT ON THE PART OF MS. WALTER. THE LOSS PROBABLY OCCURRED WHEN SOMEONE TOOK THE CASH BOX KEYS AND THE DUPLICATE COMBINATION FROM THE SAFE IN THE DIRECTOR'S OFFICE AND USED THEM TO REMOVE THE BILLS FROM THE CASH BOXES OVER THE WEEKEND OF MARCH 10, 1978. THE THEFT WAS NOT MS. WALTER'S FAULT SINCE SHE HAD NO CONTROL OVER ACCESS TO THE DIRECTOR'S SAFE AND WAS NOT GIVEN AN ADEQUATE PLACE IN WHICH TO SAFEGUARD THE DUPLICATE KEYS TO THE CASH BOXES AND THE COMBINATION OF THE SAFE CONTAINING THEM.

ACCORDINGLY WE CONCUR WITH THE DETERMINATION THAT THE LOSS WAS NOT THE RESULT OF THE FAULT OR NEGLIGENCE ON THE CASHIER'S OR HER ALTERNATES', PART AND RELIEF MAY BE GRANTED TO THEM. WE ASSUME THAT PROVISION WILL BE MADE TO LIMIT ACCESS TO THE COMBINATION TO THE CASHIER'S SAFE AND THE DUPLICATE KEYS TO THE CASH BOXES.