Relief of Disbursing Officers

Under existing law, the Comptroller General is required to relieve disbursing officers of the Army, Navy, Air Force, or Marine Corps from liability for physical loss or deficiency of Government funds, vouchers, records, or papers in his charge when the Secretary of the department concerned determines that the loss occurred while the officer was acting in the line of duty and that the loss or deficiency occurred without his fault or negligence. The Comptroller General is also required to authorize reimbursement from any appropriations, or funds made available for that purpose, amounts paid by or on behalf of such an officer in restitution for a loss or deficiency under similar circumstances. Therefore, the granting of relief or authorizing of restoration to the account is mandatory, provided the loss is one contemplated by the applicable statute. Because very few of the cases submitted to GAO are found to be improperly considered under this statute, the requirement for regular submission of all relief requests to GAO appears to be an unnecessary paperwork burden on GAO and the military services. An agency can meet current GAO needs by simply retaining a copy of determinations granting relief and assuring that they are kept available for GAO audit and review. Consequently, GAO will no longer require agencies to submit for review their determinations granting relief to disbursing officers. Additionally, the Secretaries of the military departments are authorized to reimburse from appropriations, or funds made available for this purpose, amounts paid by or on behalf of disbursing officers in restitution for physical losses or deficiencies which occurred while the officer was acting in the line of duty and without his fault or negligence.