B-121220, DEC 30, 1954

B-121220, DEC 30, 1954

PRECIS-UNAVAILABLE

HONORABLE SOLON J. BUCK, ACTING LIBRARIAN OF CONGRESS:

DEAR MR. BUCK:

REFERENCE IS MADE TO YOUR LETTER OF AUGUST 27, 1954, REQUESTING A DECISION AS TO THE NECESSITY OF REQUIRING DEALERS TO FURNISH FREIGHT RECEIPTS IN SUPPORT OF INVOICES WHICH INCLUDE CHARGES FOR PREPAID FREIGHT. IT IS STATED THAT IT HAS BEEN THE PRACTICE OF THE LIBRARY OF CONGRESS TO REQUIRE FREIGHT RECEIPTS IN SUCH CASES, THE RECEIPTS BEING FORWARDED TO THIS OFFICE WITH THE PAID VOUCHERS. HOWEVER, YOU POINT OUT THAT THE ACCOUNTING OFFICER FOR THE LIBRARY HAS FOUND NO REGULATION OR ACCOUNTING MEMORANDUM OF THIS OFFICE IMPOSING SUCH A REQUIREMENT.

IN THE DECISION OF THIS OFFICE TO WHICH YOU REFER, B-35313, JULY 10, 1943, IT WAS STATED, IN PERTINENT PART:

"*** IT IS THE RULE OF THIS OFFICE THAT SUPPORTING

EVIDENCE IN THE NATURE OF A PAID FREIGHT BILL IS REQUIRED

AS A CONDITION PRECEDENT TO THE REIMBURSEMENT OF A CLAIMANT

OF AN AMOUNT REPRESENTING A CHARGE FOR PROPERTY

TRANSPORTATION EXPENSES ***."

THE REQUIREMENT IN QUESTION APPEARS ESSENTIAL TO ESTABLISH THAT THE FREIGHT WAS PREPAID AND THE CORRECTNESS OF THE AMOUNT CLAIMED AS REIMBURSEMENT. THE FURNISHING OF THE PAID FREIGHT BILL WOULD NOT APPEAR TO IMPOSE AN UNDUE BURDEN ON THE DEALERS AFFECTED THEREBY.

HOWEVER, IN INSTANCES WHERE SMALL SHIPMENTS OF BOOKS ARE MADE TO THE LIBRARY AND THE FREIGHT CHARGED IN THE INVOICE IS SMALL AND THE PREPAID RECEIPT IS NOT FURNISHED WITH THE INVOICE, IT IS RECOGNIZED THAT THE AMOUNT INVOLVED MAY NOT JUSTIFY THE ADMINISTRATIVE EXPENSE OF WRITING FOR THE FREIGHT BILL OR OF WITHHOLDING THE AMOUNT BILLED FOR FREIGHT UNTIL THE PREPAID RECEIPT IS FURNISHED AND THEN PROCESSING A SUPPLEMENTAL VOUCHER. ACCORDINGLY, WHERE, IN THE LIGHT OF THE LIBRARY'S EXPERIENCE, THE FREIGHT CHARGE APPEARS TO BE REASONABLE AND A BILL FOR REIMBURSEMENT OF PREPAID FREIGHT IS NOT FURNISHED WITH THE INVOICE, THIS OFFICE WILL NOT INSIST AS PART OF ITS AUDIT REQUIREMENTS UPON SUCH BILL BEING ATTACHED TO THE VOUCHER, WHERE THE AMOUNT CLAIMED AS FREIGHT CHARGES IS LESS THAN $25. WHERE A SUPPLIER WHO REGULARLY DEALS WITH THE LIBRARY CONSISTENTLY FAILS TO SUPPORT HIS INVOICES WITH BILLS EVIDENCING PAYMENT OF FREIGHT CHARGES, IT IS SUGGESTED THAT - EVEN THOUGH THE CHARGES ARE LESS THAN $25 - HIS ATTENTION BE CALLED TO THE REQUIREMENTS THAT THE PREPAID FREIGHT BILL BE FURNISHED IN SUPPORT OF THE INVOICE.