B-204740 L/M, NOV 25, 1981, OFFICE OF GENERAL COUNSEL

B-204740 L/M, NOV 25, 1981, OFFICE OF GENERAL COUNSEL

PRECIS-UNAVAILABLE

JAMES G. WATT, THE SECRETARY OF THE INTERIOR:

MR. JAMES P. MAKIELSKI, AN AREA ACCOUNTING OFFICER FOR THE BUREAU OF INDIAN AFFAIRS IN GALLUP, NEW MEXICO, HAS WRITTEN TO THIS OFFICE REQUESTING THAT BETTY JAMES, AN IMPREST FUND CASHIER IN THE BUREAU'S GALLUP OFFICE, BE RELIEVED OF LIABILITY FOR THE LOSS OF $349.50 IN HER GOVERNMENT ACCOUNT. A COPY OF THIS LETTER WITH ITS ATTACHMENTS IS ENCLOSED. WE ARE REFERRING THIS REQUEST TO YOUR OFFICE FOR ADMINISTRATIVE ACTION IN ACCORDANCE WITH THE FOLLOWING DISCUSSION.

ANY GOVERNMENT EMPLOYEE WHO, BY REASON OF HIS EMPLOYMENT, IS RESPONSIBLE FOR OR HAS CUSTODY OF GOVERNMENT FUNDS IS AN ACCOUNTABLE OFFICER. COMP.GEN. 113, 114 (1979). AS AN IMPREST FUND CASHIER, BETTY JAMES WAS AN ACCOUNTABLE OFFICER WITH RESPECT TO THE FUNDS IN HER ACCOUNT ON MARCH 24, 1981.

ACCOUNTABLE OFFICERS WHO HAVE PHYSICAL CUSTODY OF GOVERNMENT FUNDS ARE HELD TO A STANDARD OF STRICT LIABILITY. SEE 54 COMP.GEN. 112, 114 (1974). HOWEVER, A CIVILIAN ACCOUNTABLE OFFICER MAY BE RELIEVED OF LIABILITY FOR THE PHYSICAL LOSS OF FUNDS UNDER 31 U.S.C. SEC. 82A-1. UNDER THIS STATUTE, THIS OFFICE IS AUTHORIZED TO RELIEVE AN ACCOUNTABLE OFFICER OF LIABILITY IF WE AGREE WITH THE DETERMINATION BY THE HEAD OF THE AGENCY INVOLVED (OR HIS AUTHORIZED DESIGNEE) THAT (1) THE LOSS OCCURRED WHILE THE OFFICER WAS ACTING IN THE DISCHARGE OF HIS OFFICIAL DUTIES AND (2) THE LOSS OCCURRED WITHOUT FAULT OR NEGLIGENCE ON THE PART OF THE OFFICER. GAO'S JURISDICTION TO GRANT RELIEF TO AN ACCOUNTABLE OFFICER HINGES ON THIS PRIOR DETERMINATION AND REQUEST FOR RELIEF BY THE AGENCY HEAD OR DESIGNEE.

IN THIS CASE, JAMES P. MAKIELSKI, THE EMPLOYEE WHO HAS REQUESTED RELIEF FOR MS. JAMES, IS NEITHER AN AGENCY HEAD NOR AN AUTHORIZED DESIGNEE, NOR IS HIS REQUEST FOR RELIEF ACCOMPANIED BY THE REQUIRED DETERMINATIONS INDICATED ABOVE. THEREFORE, GAO LACKS JURISDICTION TO ACT ON HIS REQUEST.

IN ADDITION, GAO HAS DELEGATED AUTHORITY TO AGENCY AND DEPARTMENT HEADS TO ADMINISTRATIVELY RESOLVE CERTAIN IRREGULARITIES IN THE ACCOUNTS OF ACCOUNTABLE OFFICERS. THIS AUTHORIZATION APPLIES TO PHYSICAL LOSSES OR DEFICIENCIES OF LESS THAN $500. SEE 54 COMP.GEN. 112 (1974). SINCE THE AMOUNT INVOLVED IN THIS CASE IS ONLY $349.50, THE INTERIOR DEPARTMENT HAS AUTHORITY TO GRANT OR DENY RELIEF OF LIABILITY TO MS. JAMES WITHOUT SUBMISSION TO THIS OFFICE, UPON MAKING APPROPRIATE DETERMINATIONS, IN ACCORDANCE WITH THE STANDARDS SET FORTH IN COMPTROLLER GENERAL DECISIONS. SEE, E.G., B-196495, JANUARY 24, 1980. THUS, WE ARE RETURNING THE CASE TO YOU FOR ADMINISTRATIVE RESOLUTION.

WE ARE SENDING COPIES OF THIS LETTER TO BOTH MR. MAKIELSKI AND MS. JAMES TO INFORM THEM OF THE ACTION WE HAVE TAKEN CONCERNING THIS MATTER.