Payment of Rent for Space in an Office Building
B-116413: Aug 19, 1953
- Full Report:
This decision responds to a request to see if administrators of an estate may certify a voucher for rent in the amount of $70 for office space in a building.
The matter of a statement that the administrators are continuing to act as such in the administration of the estate is, of course, not material if the facts are such that the heirs and not the administrators are entitled to the rent. However, if the facts be such that the rent is for payment to the administrators, it may be pointed out that executors and administrators of estates do not continue to act indefinitely and that the estates for which they are so acting may be closed and they may be discharged at any time. For this reason, and in the absence of a showing as to circumstances which may in particular instances justify an exception to the rule, there appears to be no reason to depart from the rule in this case. The provisions of the Treasury Circular No. 21, Revised, to which you refer appear to relate to first endorsements made by a party other than the payee on behalf of the payee, and therefore, if for no other reason, appear to have no particular bearing on the matter. Certification of the voucher is not authorized on the present record.