B-209514, JUN 2, 1983, OFFICE OF GENERAL COUNSEL

B-209514, JUN 2, 1983, OFFICE OF GENERAL COUNSEL

PRECIS-UNAVAILABLE

LARRY WILSON, ACTING DIRECTOR OFFICE OF FINANCE AND MANAGEMENT DEPARTMENT OF AGRICULTURE:

THIS IS IN RESPONSE TO YOUR REQUEST THAT IMPREST FUND CASHIER PATRICIA STONE, A FOREST SERVICE EMPLOYEE AT THE SHASTA-TRINITY NATIONAL FOREST, BE RELIEVED FROM LIABILITY FOR A LOSS BY THEFT OF $1,312.10 IN OFFICIAL FUNDS. FOR THE REASONS STATED BELOW, RELIEF IS GRANTED.

THE RECORD INDICATES THAT SOMETIME DURING THE WEEKEND OF DECEMBER 13 14, 1980, AN ENTIRE LOCKED SAFE CONTAINING THE IMPREST FUND FOR WHICH MS. STONE WAS ACCOUNTABLE WAS PHYSICALLY REMOVED FROM AN OFFICE AT THE MCCLOUD RANGER STATION IN MCCLOUD, CALIFORNIA, AFTER IT WAS LOCKED UP FOR THE WEEKEND. THE DISAPPEARANCE OF THE SAFE WAS DISCOVERED ON MONDAY, DECEMBER 15, WHEN THE RANGER STATION WAS REOPENED. THE THEFT WAS REPORTED TO LOCAL LAW ENFORCEMENT AUTHORITIES, THE FEDERAL BUREAU OF INVESTIGATION, AND THE SECRET SERVICE. DURING THE SUBSEQUENT INVESTIGATION, THESE AUTHORITIES DEVELOPED NO INFORMATION IMPLICATING MS. STONE IN CONNECTION WITH THE THEFT.

WE HAVE AUTHORITY UNDER 31 U.S.C. SEC. 3527(A) (FORMERLY SEC. 82A 1), TO RELIEVE AN ACCOUNTABLE OFFICER SUCH AS MS. STONE FROM LIABILITY FOR THE PHYSICAL LOSS OR DEFICIENCY OF PUBLIC MONEY IF WE CONCUR IN A FINDING BY THE AGENCY HEAD OR HIS DELEGATE THAT:

"(A) THE OFFICIAL OR AGENT WAS CARRYING OUT OFFICIAL DUTIES WHEN THE LOSS OR DEFICIENCY OCCURRED ***; AND

"(B) THE LOSS OR DEFICIENCY WAS NOT THE RESULT OF FAULT OR NEGLIGENCE BY THE OFFICIAL OR AGENT ***."

THE NECESSARY ADMINISTRATIVE DETERMINATION HAS BEEN MADE.

AS A GENERAL RULE, THE DISAPPEARANCE OF PUBLIC FUNDS WITHOUT EXPLANATION RAISES A PRESUMPTION OF NEGLIGENCE ON THE PART OF THE ACCOUNTABLE OFFICER ENTRUSTED WITH THE FUNDS. B-197799, JUNE 19, 1980. HOWEVER, WE HAVE RECOGNIZED THAT THE DISAPPEARANCE OF AN ENTIRE CASH BOX INDICATES THAT THE LOSS WAS PROBABLY DUE TO THEFT. B-197799, SUPRA; B-189896, NOVEMBER 1, 1977. THEFT APPEARS EVEN MORE LIKELY TO BE THE CAUSE OF THE LOSS WHEN THE ENTIRE SAFE, RATHER THAN MERELY A CASH BOX WITHIN THE SAFE, DISAPPEARS.

THE QUESTION THEN BECOMES WHETHER THE THEFT CAN BE ATTRIBUTED IN ANY WAY TO FAULT OR NEGLIGENCE ON THE PART OF THE ACCOUNTABLE OFFICER. B-197799, SUPRA. IN THIS INSTANCE, THE CASHIER DID ALL THAT COULD REASONABLY BE EXPECTED TO PROTECT THE IMPREST FUND. SHE PLACED HER FUNDS IN THE SAFE AND LOCKED IT BEFORE THE RANGER STATION CLOSED FOR THE WEEKEND. FURTHER, AS WE NOTED ABOVE, THERE IS NO INDICATION THAT MS. STONE WAS IN ANY WAY IMPLICATED IN THE THEFT.

WE CONCUR WITH THE ADMINISTRATIVE DETERMINATION THAT THE LOSS WAS NOT CAUSED BY FAULT OR NEGLIGENCE ON THE PART OF THE CASHIER. WE THEREFORE RELIEVE MS. STONE FROM LIABILITY FOR THE LOSS OF $1,312.10 FROM THE IMPREST FUND.