Request for Relief

An official of the Agency for International Development (AID) requested relief for five Imprest fund cashiers for losses incurred when AID personnel were evacuated from Saigon, Vietnam. Prior to the evacuation, the American Embassy ordered destruction of currency and supporting documents, which included imprest funds advanced to AID by the Treasury Department. GAO concurred that relief should be granted because the loss of the funds was unavoidable and not due to the negligence of the five cashiers. AID asked that restoration of the losses be charged to local currency and dollar funds held in trust by the U.S. Government for the former Government of South Vietnam. GAO did not agree as to the restoration of the lost imprest funds. Legislation provides that unless another appropriation is specifically provided, the loss should be charged to the "appropriation or fund available for the expense of the disbursing or other accountable function at the time the adjustment is effected." Accordingly, the appropriation which currently supports the AID disbursing function should be charged with these losses.