B-4195, JULY 13, 1939, 19 COMP. GEN. 53

B-4195: Jul 13, 1939

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DATE CYLINDER WAS DELIVERED. DATE CYLINDER WAS RETURNED. THE ACTUAL NUMBER OF DAYS AND RATE PER DAY ON WHICH THE CHARGES WERE MADE. UNTIL THERE IS ALSO SHOWN THE DISBURSING OFFICER'S VOUCHER UPON WHICH PAYMENT WAS MADE FOR THE FILLED CONTAINERS. HAVE BEEN SUBMITTED TO THE UNDERSIGNED. THIS OFFICE IS IN DOUBT AS TO WHETHER DATA SHOWN ON VOUCHERS IS SUFFICIENT TO WARRANT PAYMENT. DECISION IN ADVANCE OF PAYMENT IS REQUESTED. IS IN PERTINENT PART. DATE CYLINDER WAS DELIVERED. DATE CYLINDER WAS RETURNED. THE ACTUAL NUMBER OF DAYS AND RATE PER DAY ON WHICH THE CHARGES WERE MADE. IT BEING APPARENT FROM THE INFORMATION GIVEN THAT NO PREVIOUS PAYMENTS FOR DEMURRAGE ARE INVOLVED. IT IS THE OPINION OF THIS OFFICE THAT SUFFICIENT DATA IS FURNISHED TO ENABLE THE RENDITION OF A PROPER AUDIT OF THESE ACCOUNTS.

B-4195, JULY 13, 1939, 19 COMP. GEN. 53

CONTRACTS - DEMURRAGE ON EMPTY CYLINDERS - DATA FOR PAYMENTS VOUCHERS COVERING CYLINDER AND DRUM RENTAL, SHOWING CYLINDER NUMBER, DATE CYLINDER WAS DELIVERED, DATE RENTAL STARTS, DATE CYLINDER WAS RETURNED, AND THE ACTUAL NUMBER OF DAYS AND RATE PER DAY ON WHICH THE CHARGES WERE MADE, MAY NOT BE CONSIDERED AS HAVING MET THE AUDIT IDENTIFYING DATA REQUIREMENTS OF DECISIONS IN 15 COMP. GEN. 134, AND 17 ID. 301, UNTIL THERE IS ALSO SHOWN THE DISBURSING OFFICER'S VOUCHER UPON WHICH PAYMENT WAS MADE FOR THE FILLED CONTAINERS.

COMPTROLLER GENERAL BROWN TO LT. COL. W. M. DIXON, UNITED STATES ARMY, JULY 13, 1939:

THERE HAS BEEN CONSIDERED YOUR LETTER OF MAY 27, 1939, AS FOLLOWS:

THE ATTACHED CLAIMS COVERING CYLINDER AND DRUM RENTAL, AS ENUMERATED BELOW, HAVE BEEN SUBMITTED TO THE UNDERSIGNED, AS DISBURSING OFFICER, FOR PAYMENT:

CHART ACCOUNT NO. FIRM AMOUNT 7-33175 BLUE FIELD SUPPLY COMPANY---------- -------- $1.56 7-33558 RALPH H. SMITH COMPANY-------------------- .84 7- 33559 RALPH H. SMITH COMPANY---- --------------- 1.34 7-33560 SOUTHERN OXYGEN COMPANY, INC-------- ---- 3.51

IN VIEW OF THE INTERPRETATION PLACED BY THE FOREST SERVICE, DEPARTMENT OF AGRICULTURE, IN LETTER OF MAY 25, 1939, ATTACHED, UPON DECISION 15, COMPTROLLER GENERAL 134, AS MODIFIED AND AMPLIFIED BY DECISION 17, COMPTROLLER GENERAL 301, THIS OFFICE IS IN DOUBT AS TO WHETHER DATA SHOWN ON VOUCHERS IS SUFFICIENT TO WARRANT PAYMENT, AND DECISION IN ADVANCE OF PAYMENT IS REQUESTED.

THE REFERRED-TO LETTER OF MAY 25, 1939, IS IN PERTINENT PART, AS FOLLOWS:

SINCE THE ACCOUNTS DEFINITELY SHOW THE CYLINDER NUMBER, DATE CYLINDER WAS DELIVERED, DATE RENTAL STARTS, DATE CYLINDER WAS RETURNED, THE ACTUAL NUMBER OF DAYS AND RATE PER DAY ON WHICH THE CHARGES WERE MADE,IT BEING APPARENT FROM THE INFORMATION GIVEN THAT NO PREVIOUS PAYMENTS FOR DEMURRAGE ARE INVOLVED, THAT COMPLIANCE WITH 15 COMP. GEN. 134, AS AMPLIFIED BY 17 COMP. GEN. 301, HAS BEEN MADE.

IT IS THE OPINION OF THIS OFFICE THAT SUFFICIENT DATA IS FURNISHED TO ENABLE THE RENDITION OF A PROPER AUDIT OF THESE ACCOUNTS.

VOUCHER NUMBER 7724 IN FAVOR OF THE AIR REDUCTION SALES COMPANY QUESTIONED BY THE GENERAL ACCOUNTING OFFICE, AS REFERRED TO IN COLONEL DIXON'S LETTER OF MAY 8, WAS INCOMPLETE IN THAT THE DATES OF DELIVERY OF FULL CYLINDERS WAS OMITTED.

IN 15 COMP. GEN. 134, IT WAS HELD, QUOTING FROM THE SYLLABUS:

UNDER A CONTRACT FOR FURNISHING CYLINDERS OF OXYGEN OR ACETYLENE PROVIDING FOR A LOAN FREE OF RENTAL CHARGE UP TO 30 DAYS AND FOR RENTAL FOR ALL CYLINDERS RETAINED BY THE GOVERNMENT BEYOND THE FREE PERIOD, VOUCHERS SUBMITTED FOR RENTAL BEYOND THE FREE PERIOD SHOULD SHOW ALL ESSENTIAL DATA TO ENABLE THE GENERAL ACCOUNTING OFFICE TO ASCERTAIN THE FREE PERIOD WITH RESPECT TO ANY PARTICULAR CYLINDER AS WELL AS THE PERIOD FOR WHICH RENTAL IS CHARGED.

IN 17 COMP. GEN. 301, IT WAS HELD, QUOTING FROM THE SYLLABUS:

VOUCHERS COVERING DEMURRAGE CHARGES ON GAS CYLINDERS RETAINED BEYOND THE CONTRACT FREE PERIOD MAY BE SUBMITTED ON THE QUANTITY BASIS, THAT IS, ON THE BASIS OF A NUMBER OF CYLINDERS WITHOUT REGARD TO ANY PARTICULAR CYLINDER BUT IN SUCH CASES THER SHOULD BE SUBMITTED AN EXPLANATION OF THE METHOD OF CALCULATING DEMURRAGE, PROPER CITATION TO THE DISBURSING OFFICER'S VOUCHER COVERING THE PRECEDING DEMURRAGE PAYMENT, AND SUCH OTHER IDENTIFYING DATA AS WILL ENABLE THE GENERAL ACCOUNTING OFFICE TO RENDER A PROPER AUDIT. 15 COMP. GEN. 134, AMPLIFIED.

THE DECISIONS, SUPRA, STATE THE MINIMUM AUDIT IDENTIFYING DATA IN RESPECT TO THE CLASS OF VOUCHERS HERE INVOLVED, AND IN ORDER TO COMPLY WITH SAID DECISIONS EACH OF THE SUBMITTED VOUCHERS SHOULD CITE THE DISBURSING OFFICER'S VOUCHER UPON WHICH PAYMENT WAS MADE FOR THE FILLED CONTAINER. ACCORDINGLY, YOU ARE ADVISED THAT PAYMENT ON THE SUBMITTED VOUCHERS, WHICH ARE RETURNED HEREWITH, IS AUTHORIZED ONY IF AND WHEN THERE BE PLACED ON EACH OF THE INVOLVED VOUCHER THE NECESSARY CITATION ABOVE ALLUDED TO.