Request for Relief for Losses in Imprest Fund of the U.S. Bureau of Mines

On two separate occasions, cash from imprest funds in the custody of a principal cashier and a subcashier were determined missing. The agency concerned requested relief for the two cashiers. Because either loss could have been over $500, GAO accepted jurisdiction. When an unexplained shortage or loss occurs in the account of an accountable officer, the shortage or loss itself is sufficient to raise a presumption of negligence. Relief cannot be granted unless this presumption is rebutted by specific, complete, and convincing evidence. Evidence indicated that the two losses were probably related and probably due to theft. Concurring with the agency concerned, GAO determined on the basis of circumstances surrounding the losses that the cashiers should not be held negligent and that the losses should be restored by charging the amount involved to the appropriate fiscal year 1980 account.