Finality of Immigration and Naturalization Service's Decision on Responsibility of Accountable Officer for Physical Losses of Funds

An Immigration and Naturalization Service official requested a decision concerning the finality of an agency's decision on the responsibility for an irregularity in accounts up to $500. The Service had determined that an accountable officer was liable for a physical shortage of funds and withheld the amount in question from his paycheck. The employee appealed to GAO for a refund, claiming that the agency had disregarded its own regulations in holding him accountable. GAO held that it had no authority to reverse the agency's decision and denied the request for refund. After this denial, the employee submitted a grievance to the Service. The Service refused to consider the grievance, because it maintained that GAO had final responsibility for the review of account irregularities up to $500. The Service asked if the delegation of authority to the agencies to resolve irregularities up to $500 divested GAO of responsibility for final review of such cases. GAO has held that the authority to grant relief to accountable officers for physical losses of funds up to $500 simply means that if the agency has determined that the loss occurred while an accountable officer was acting in the discharge of his official duties, and that the loss of deficiency occurred without fault or negligence, the agency need not submit the matter to the GAO to obtain its concurrence. The agency may grant relief and adjust the account. GAO has held that its authority is limited to granting relief when it concurs with an agency's findings that relief should be granted. Since the agency did not make this determination, GAO held that it had nothing to review.