B-199020 L/M, AUG 18, 1980

B-199020 L/M, AUG 18, 1980

PRECIS-UNAVAILABLE

RICHARD A. FRANK, DEPARTMENT OF COMMERCE:

THIS RESPONDS TO A REQUEST FROM SONIA R. MAGED, CHIEF, CENTRAL ACCOUNTING DIVISION, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA), FOR THE RELIEF OF MS. EVELYN MAGEE FROM LIABILITY FOR THE LOSS OF IMPREST FUNDS IN THE AMOUNT OF $584.64. MS. MAGEE IS AN IMPREST CASHIER FOR NOAA AT THE NATIONAL MARINE MAMMAL LABORATORY BUILDING IN SEATTLE, WASHINGTON. FOR THE REASONS THAT FOLLOW, RELIEF IS GRANTED.

THE RECORD REVEALS THAT BY USE OF AN INTERIM RECEIPT FOR CASH, MS. MAGEE HAD ADVANCED PART OF THE IMPREST FUND TO AN ALTERNATE CASHIER, MS. LEOLA HIETALA. EACH HAD HER OWN CASH BOX. BOTH BOXES WERE STORED IN A SAFE IN MS. MAGEE'S OFFICE. THE SAFE COMBINATION WAS KNOWN ONLY TO MS. MAGEE AND MS. HIETALA. THE COMBINATION HAD NEVER BEEN SEALED IN AN ENVELOPE.

UPON LEAVING HER OFFICE ON FRIDAY EVENING, FEBRUARY 1, 1980, MS. HIETALA TWIRLED THE DIAL AND CHECKED THE HANDLE OF THE SAFE AND FOUND IT TO BE SECURELY LOCKED.

UPON HER ARRIVAL AT WORK ON MONDAY MORNING, FEBRUARY 4, 1980, MS. MAGEE FOUND THAT THE COMBINATION DIAL WOULD NOT TWIRL AND THAT THE SAFE DOOR COULD BE OPENED. BOTH CASH BOXES WERE MISSING. A CAN CONTAINING ROLLS OF COINS FROM A COFFEE FUND, KEPT ON THE BOTTOM SHELF OF THE SAFE, WAS UNTOUCHED. A CHECK OF THE SAFE REVEALED NO APPARENT SIGNS OF FORCED ENTRY. THE LOSS WAS DETERMINED TO BE $68.83 FROM MS. MAGEE'S CASH BOX AND $515.81 FROM MS. HIETALA'S. THE REMAINDER OF THE FUND WAS ACCOUNTED FOR BY RECEIPTS.

THE NATIONAL MARINE MAMMAL LABORATORY IS LOCATED AT THE SAND POINT NAVAL FACILITY IN SEATTLE. MS. MAGEE'S OFFICE IS IN HANGAR 32. ANOTHER CASHIER IN THE SAME BUILDING HAD EXPERIENCED A SHORTAGE ABOUT TWO WEEKS PREVIOUSLY. A NUMBER OF EMPLOYEES HELD KEYS TO THE BUILDING AND HAD ACCESS TO THE GENERAL AREA WHERE THE SAFE WAS LOCATED. MS. MAGEE'S OFFICE WAS LEFT OPEN IN THE EVENINGS UNTIL THE CLEANING CREW HAD COMPLETED ITS WORK, AFTER WHICH THE ROOM WAS LOCKED. MS. MAGEE FOUND THE ROOM LOCKED ON THE MORNING THE SHORTAGE WAS DETECTED. NONE OF THE CASH HAS BEEN RECOVERED, NO LEADS IN THE CASE HAVE BEEN DEVELOPED AND NO INFORMATION IMPLICATING MS. MAGEE OR MS. HIETALA IN CONNECTION WITH THE THEFT HAS BEEN DISCOVERED.

WHILE YOUR SUBMISSION REQUESTS RELIEF OF MS. MAGEE FROM LIABILITY FOR THE FULL AMOUNT OF THE SHORTAGE IN THE IMPREST FUND, WE HAVE HELD IN THE PAST THAT WHERE A CASHIER TURNS FUNDS OVER TO A DESIGNATED ALTERNATE CASHIER, THE CASHIER IS NO LONGER ACCOUNTABLE FOR THEM. SEE B-195782, DECEMBER 13, 1979. ACCORDINGLY, MS. MAGEE CANNOT BE HELD LIABLE FOR THE LOSS OF THE $515.81 IN MS. HIETALA'S CUSTODY (CASH BOX) AND THE RELIEF REQUESTED FOR MS. MAGEE AS TO THAT PORTION OF THE FUND IS GRANTED. HOWEVER, MS. MAGEE REMAINS THE ACCOUNTABLE OFFICER FOR THE $68.83 THAT REMAINED IN HER CUSTODY (CASH BOX).

WE HAVE AUTHORITY UNDER 31 U.S.C. SECTION 82A-1 (1976) TO GRANT RELIEF TO ACCOUNTABLE OFFICERS FOR THE PHYSICAL LOSS OF FUNDS UPON OUR CONCURRENCE WITH THE AGENCY HEAD OR HIS DELEGATE:

"(1) THAT SUCH LOSS OR DEFICIENCY OCCURRED WHILE SUCH OFFICER OR AGENT WAS ACTING IN THE DISCHARGE OF HIS OFFICIAL DUTIES OR THAT SUCH LOSS OR DEFICIENCY OCCURRED BY REASON OF THE ACT OR OMISSION OF A SUBORDINATE OF SUCH OFFICER OR AGENT; AND (2) THAT SUCH LOSS OR DEFICIENCY OCCURRED WITHOUT FAULT OR NEGLIGENCE ON THE PART OF SUCH OFFICER OR AGENT."

IN THE INSTANT CASE, ALTHOUGH NOAA DID NOT EXPRESSLY MAKE THE REQUISITE DETERMINATION THAT THE LOSS OCCURRED WHILE MS. MAGEE WAS ACTING IN THE DISCHARGE OF HER OFFICIAL DUTIES, THE RECITAL OF FACTS CLEARLY SUGGESTS THAT THIS WAS THE AGENCY'S CONCLUSION. THE QUESTION OF RELIEF THEREFORE TURNS ON THE PRESENCE OR ABSENCE OF NEGLIGENCE.

BASED ON AN INVESTIGATION BY THE NAVAL SUPPORT ACTIVITY POLICE DIVISION, NOAA DETERMINED THAT THE ROBBERY OCCURRED WITHOUT FAULT OR NEGLIGENCE BY MS. MAGEE. WHILE THE RECORD REVEALS THAT NOAA'S SECURITY PROCEDURES INVOLVING MS. MAGEE'S OFFICE AND THE BUILDING IT IS LOCATED IN WERE INADEQUATE, ESPECIALLY IN LIGHT OF THE SHORTAGE IN ANOTHER CASHIER'S ACCOUNT IN THE SAME BUILDING ONLY TWO WEEKS EARLIER, IT DOES SUPPORT THE FINDING OF LACK OF FAULT OR NEGLIGENCE ON THE PART OF MS. MAGEE. MOREOVER, WHEN MORE THAN ONE PERSON HAS UNCONTROLLED ACCESS TO THE SAFE IN WHICH THE CASH BOXES ARE KEPT, WE HAVE HELD THAT RELIEF MUST BE GRANTED BECAUSE THE LAXITY OF THIS PROCEDURE MAKES IT IMPOSSIBLE TO FIX RESPONSIBILITY FOR THE LOSS. B-191440, MAY 25, 1979. WE THEREFORE CONCUR IN THE ADMINISTRATIVE DETERMINATION THAT MS. MAGEE SHOULD BE RELIEVED OF LIABILITY FOR THE $68.83 IN THIS CASE. THE LOSS MAY BE CHARGED TO NOAA APPROPRIATION 13X1450.

SINCE THE SHORTAGE, NOAA HAS TAKEN STEPS TO IMPROVE THE SECURITY OF MS. MAGEE'S OFFICE AND HANGAR 32. A MANIPULATION RESISTANT COMBINATION DIAL HAS BEEN INSTALLED ON THE SAFE. A DEAD BOLT HAS BEEN INSTALLED IN THE DOOR OF THE ROOM THE SAFE IS IN AND THE ROOM IS NO LONGER LEFT OPEN FOR JANITORIAL SERVICES. THE ROOM IS LOCKED WHEN MS. MAGEE LEAVES AND AN ADDITIONAL SAFE HAS BEEN ORDERED SO THAT THE ALTERNATE CASHIER CAN WORK OUT OF A SEPARATE SAFE.

WE NOTE THAT YOU DID NOT REQUEST RELIEF FOR MS. HIETALA WHO BECAME THE ACCOUNTABLE OFFICER FOR THE PART OF THE IMPREST FUND ADVANCED TO HER WHEN SHE ACCEPTED IT. AS A RESULT SHE IS LIABLE FOR THE $515.81 THAT WAS IN HER CASH BOX. IN ORDER TO RELIEVE MS. HIETALA FROM THIS LIABILITY WE MUST RECEIVE A REQUEST FOR RELIEF WITH THE REQUIRED ADMINISTRATIVE DETERMINATIONS MADE BY AN AUTHORIZED OFFICIAL.

WE ALSO NOTE THAT THE REQUEST FOR RELIEF IN THIS CASE DOES NOT INDICATE THAT AUTHORITY HAS BEEN DELEGATED TO THE CHIEF, CENTRAL ACCOUNTING DIVISION TO MAKE THE ADMINISTRATIVE DETERMINATIONS REQUIRED BY 31 U.S.C. SECTION 82A-1. THE STATUTE REQUIRES THAT THESE DETERMINATIONS BE MADE BY THE AGENCY HEAD. SEE TITLE 3, GENERAL ACCOUNTING OFFICE POLICY AND PROCEDURES MANUAL FOR GUIDANCE OF FEDERAL AGENCIES, SECTION 58.2. FOR PURPOSES OF THE PRESENT CASE, WE HAVE ASSUMED THAT AN APPROPRIATE DELEGATION OF AUTHORITY EXISTS. HOWEVER, SIMILAR REQUESTS IN THE FUTURE SHOULD EITHER BE SIGNED BY YOU, OR, IF SIGNED BY SOME OTHER DEPARTMENT OF COMMERCE OR NOAA OFFICIAL, SHOULD CONTAIN EVIDENCE OF AN APPROPRIATE DELEGATION.