B-174562, FEB 8, 1972

B-174562, FEB 8, 1972

CIVILIAN EMPLOYEE - ERRONEOUS ADJUSTMENT OF DEPOSITS DECISION ALLOWING PAYMENT OF A REFUND TO ALICE SAMMONS, A COLLECTION OFFICER AT THE REDFISH LAKE VISITOR CENTER ON THE SAWTOOTH NATIONAL FOREST. SINCE NOTHING IN THE RECORD CONTRADICTS CLAIMANT'S STATEMENT THAT SHE ERRONEOUSLY MADE UP A $20 DIFFERENCE FROM HER OWN FUNDS, THE DEPOSIT SHOULD BE ADJUSTED TO THE ACCOUNT "12X6875 SUSPENCE, FOREST SERVICE" AND REFUNDED TO MRS. SAMMONS.

TO MR. GORDON W. MARSHALL:

REFERENCE IS MADE TO YOUR LETTER REQUESTING OUR DECISION IN THE MATTER OF A $20 REFUND TO MRS. ALICE SAMMONS, A COLLECTION OFFICER AT THE REDFISH LAKE VISITOR CENTER ON THE SAWTOOTH NATIONAL FOREST.

THE FACTS AS REPORTED BY MRS. SAMMONS IN YOUR LETTER ARE AS FOLLOWS:

" ***MRS. SAMMONS, ON JUNE 27, 1971, RECORDED SALES OF GOLDEN EAGLE PERMITS NOS. 982396 AND 982397 ON THE BOTTOM TWO LINES OF FORMS FS-6500 115, DAILY RECORD OF PERMIT SALES. ON THE TOP OF THE FOLLOWING FS-6500 115, SHE ERRONEOUSLY LISTED THESE TWO PERMITS AGAIN. *** SHE COUNTED 15 PERMIT SALES (TWO ON ONE PAGE AND 13 ON THE NEXT) AND ASSUMED HER CASH BOX CONTAINED $150.00 FROM THE SALE OF 15 $10.00 PERMITS. DISCOVERING ONLY $130.00 IN THE CASH BOX, SHE ERRONEOUSLY SUPPLIED THE $20.00 DIFFERENCE FROM HER OWN FUNDS, AND PREPARED FORM FS-6500-89, BILL FOR COLLECTION, TO TRANSMIT THE $150.00 FOR DEPOSIT. THERE ARE NO WITNESSES TO MRS. SAMMONS' ACT OF ADDING HER OWN $20.00. AN AUDIT PERFORMED JULY 12, 1971, BROUGHT THE ERROR TO THE SURFACE."

YOU REQUEST OUR DECISION ON THIS MATTER IN VIEW OF THE LONG-STANDING RULE THAT OVERAGES IN THE ACCOUNTABLE OFFICER'S ACCOUNTS ARE CREDITABLE TO MISCELLANEOUS RECEIPTS.

THE RECORD IN THIS MATTER SUBMITTED HERE DISCLOSES NOTHING CONTRARY TO MRS. SAMMONS' STATEMENT OF THE FACTS. IN VIEW THEREOF, THE $20 DIFFERENCE SHOULD BE REFUNDED TO MRS. SAMMONS AS REQUESTED.

THE REFUND VOUCHER SUBMITTED, HOWEVER, INDICATES THAT SUCH A REFUND WOULD BE MADE FROM APPROPRIATION "20X1807 REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED." THIS ACCOUNT IS AVAILABLE FOR PAYMENT OF REFUNDS IN THOSE INSTANCES WHEN THE MONEYS INVOLVED HAVE BEEN DEPOSITED INTO MISCELLANEOUS RECEIPTS OF THE TREASURY.

IN THIS CASE, THE MONEYS INVOLVED HAVE BEEN DEPOSITED IN THE SPECIAL ACCOUNT "5005.1 LAND AND WATER CONSERVATION FUND, ANNUAL RECREATION PERMIT," AND, THEREFORE, APPROPRIATION "20X1807" MAY NOT BE USED.

THE ERRONEOUS DEPOSIT OF $20 TO THE ACCOUNT "5005.1" SHOULD BE ADJUSTED TO THE ACCOUNT "12X6875 SUSPENSE, FOREST SERVICE" AND REFUNDED TO MRS. SAMMONS.

THE VOUCHERS ARE RETURNED HEREWITH.