B-226838:
May 26, 1987
APPROPRIATIONS/FINANCIAL MANAGEMENT - ACCOUNTABLE OFFICERS - CERTIFYING OFFICERS - RELIEF - ILLEGAL/IMPROPER PAYMENTS - SUBSTITUTE CHECKS DIGEST: RELIEF IS GRANTED ARMY FINANCE AND ACCOUNTING OFFICIAL UNDER 31 U.S.C. THE OFFICER DID NOT KNOW AND BY REASONABLE DILIGENCE AND INQUIRY COULD NOT HAVE DISCOVERED THAT THE PAYEE HAD ACTUALLY RECEIVED BOTH CHECKS AND INTENDED TO CASH BOTH PAYMENT INSTRUMEN...
