B-61937, NOVEMBER 13, 1952, 32 COMP. GEN. 232
Highlights
QUARTERS AND SUBSISTENCE ALLOWANCES - DEPENDENCY CERTIFICATES - FILING REQUIREMENTS OFFICER PERSONNEL OF THE UNIFORMED SERVICES ARE REQUIRED TO FILE DEPENDENCY CERTIFICATES AT LEAST EVERY SIX MONTHS IN SUBSTANTIATION OF PAYMENTS MADE TO THEM FOR BASIC ALLOWANCES FOR QUARTERS AND *SUBSISTENCE ON ACCOUNT OF DEPENDENTS. WHO IS PERSONALLY LIABLE FOR ANY IMPROPER PAYMENTS. 1952: REFERENCE IS MADE TO LETTER DATED JUNE 10. THE PAY ACCOUNTS OF OFFICERS OF THE UNIFORMED SERVICES ARE CLOSED OUT ON JUNE 30 AND DECEMBER 31 OF EACH YEAR AND. WERE IT NOT FOR THE SEMIANNUAL DEPENDENCY CERTIFICATES FILED WITH SUCH CLOSED PAY ACCOUNTS THIS OFFICE WOULD HAVE NO EVIDENCE OR ACCOUNTING BASIS ON WHICH TO ALLOW CREDIT CLAIMED BY THE DISBURSING OFFICERS FOR DEPENDENCY PAYMENTS DURING THE PERIOD INVOLVED.
B-61937, NOVEMBER 13, 1952, 32 COMP. GEN. 232
QUARTERS AND SUBSISTENCE ALLOWANCES - DEPENDENCY CERTIFICATES - FILING REQUIREMENTS OFFICER PERSONNEL OF THE UNIFORMED SERVICES ARE REQUIRED TO FILE DEPENDENCY CERTIFICATES AT LEAST EVERY SIX MONTHS IN SUBSTANTIATION OF PAYMENTS MADE TO THEM FOR BASIC ALLOWANCES FOR QUARTERS AND *SUBSISTENCE ON ACCOUNT OF DEPENDENTS, HOWEVER THE INDIVIDUAL DISBURSING OFFICER, WHO IS PERSONALLY LIABLE FOR ANY IMPROPER PAYMENTS, MAY REQUIRE MORE FREQUENT FILING OF SUCH CERTIFICATES.
ASSISTANT COMPTROLLER GENERAL YATES TO THE SECRETARY OF DEFENSE, NOVEMBER 13, 1952:
REFERENCE IS MADE TO LETTER DATED JUNE 10, 1952, SIGNED BY MR. H. W. BORDNER, DEPUTY COMPTROLLER FOR ACCOUNTING POLICY, DEPARTMENT OF DEFENSE, REGARDING THE PROPRIETY OF THE MILITARY SERVICES DISCONTINUING THE PRACTICE OF REQUIRING OFFICER PERSONNEL TO FILE DEPENDENCY CERTIFICATES EVERY SIX MONTHS IN SUBSTANTIATION OF PAYMENTS MADE TO THEM OF THE BASIC ALLOWANCE FOR QUARTERS ON ACCOUNT OF DEPENDENTS.
AS POINTED OUT IN A LETTER ADDRESSED TO YOU UNDER DATE OF AUGUST 15, 1950, B-94865, SUCH CERTIFICATES COVER THE OFFICER'S DEPENDENCY SITUATION FOR THE PRECEDING SIX MONTHS AND THEY GENERALLY CONSTITUTE THE ONLY SUBSTANTIATING EVIDENCE THE DISBURSING OFFICER RECEIVES ON WHICH TO CLAIM CREDIT IN HIS ACCOUNTS FOR THE DEPENDENCY PAYMENTS MADE BY HIM DURING SUCH PRIOR PERIOD. FOR THE MOST PART, THE PAY ACCOUNTS OF OFFICERS OF THE UNIFORMED SERVICES ARE CLOSED OUT ON JUNE 30 AND DECEMBER 31 OF EACH YEAR AND, WERE IT NOT FOR THE SEMIANNUAL DEPENDENCY CERTIFICATES FILED WITH SUCH CLOSED PAY ACCOUNTS THIS OFFICE WOULD HAVE NO EVIDENCE OR ACCOUNTING BASIS ON WHICH TO ALLOW CREDIT CLAIMED BY THE DISBURSING OFFICERS FOR DEPENDENCY PAYMENTS DURING THE PERIOD INVOLVED. WHETHER SUCH CERTIFICATES SHOULD BE FILED MORE FREQUENTLY IS, OF COURSE, A MATTER FOR THE INDIVIDUAL DISBURSING OFFICER TO DECIDE, SINCE IT IS HE WHO IS PERSONALLY LIABLE FOR ANY IMPROPER PAYMENTS MADE AS THE RESULT OF THE FAILURE OF AN OFFICER TO REPORT ANY CHANGES IN HIS DEPENDENCY STATUS DURING THE INTERIM BETWEEN THE FILING OF SUCH CERTIFICATES. HOWEVER, MILLIONS OF DOLLARS ARE PAID OUT MONTHLY ON FAITH THAT COVERING DEPENDENCY CERTIFICATES JUSTIFYING SUCH PAYMENTS WILL BE FORTHCOMING FROM THE INDIVIDUAL PAYEES AND, IN ORDER THAT A PROPER AUDIT OF SUCH PAYMENTS MAY BE MADE, THIS OFFICE PERCEIVES NO ALTERNATIVE TO REQUIRING THAT THE DEPENDENCY CERTIFICATES BE FILED AT LEAST SEMIANNUALLY IN SUPPORT OF THE CLOSED OUT INDIVIDUAL PAY ACCOUNTS.