Skip to Highlights
Highlights

APPROPRIATIONS/FINANCIAL MANAGEMENT Accountable Officers Account deficiency Administrative settlement A request for relief from liability for a shortage in an imprest fund is returned to the agency for administrative action. 000 threshold for administrative resolution and is thus properly considered by the agency. No evidence of theft or improper disbursements was discovered and you attribute the loss of funds to accounting errors involving reconciliation of U. We are returning this request to your office for administrative action. S. dollars was partially offset by an overage of Fiji dollars. USAID does not appear to have adjusted for the loss under the authority of 31 U.S.C. Since the amount involved in this case is apparently at most $1.

View Decision

B-249796, February 9, 1993

APPROPRIATIONS/FINANCIAL MANAGEMENT Accountable Officers Account deficiency Administrative settlement A request for relief from liability for a shortage in an imprest fund is returned to the agency for administrative action. The agency may be able to adjust for the loss under the foreign exchange offset provisions of 31 U.S.C. 3342(c). Alternatively, the amount of the loss falls within the $3,000 threshold for administrative resolution and is thus properly considered by the agency.

Thomas M. Vapniarek Deputy Chief, FM/CARD U. S. Agency For International Development SA-2, Room 603

Dear Mr. Vapniarek:

This responds to your request that we relieve from liability all unnamed U. S. Government employees involved in a loss of $1,249.82 in imprest funds reported by the USAID Mission to Suva, Fiji. According to the submission, no evidence of theft or improper disbursements was discovered and you attribute the loss of funds to accounting errors involving reconciliation of U. S. dollars and Fiji dollars. For the reasons explained below, we are returning this request to your office for administrative action.

Although the shortage in the imprest fund of U. S. dollars was partially offset by an overage of Fiji dollars, USAID does not appear to have adjusted for the loss under the authority of 31 U.S.C. Sec. 3342(c) (1988). This statute allows an agency to offset losses with gains from certain foreign exchange transactions. If possible, USAID should use this authority to accomplish the necessary account adjustment, obviating the need to seek relief. See B-239483.2, July 8, 1991, 70 Comp.Gen. 616.

Alternatively, GAO has delegated authority to agency and department heads to administratively resolve certain irregularities in the accounts of accountable officers. This authorization applies to physical losses or deficiencies of less than $3,000. See B-243749, Oct. 22, 1991. Since the amount involved in this case is apparently at most $1,249.82, USAID has authority to resolve this matter administratively without submission to this Office, upon making the appropriate determinations, in accordance with the standards set forth in Comptroller General decisions. Thus, we are returning the case to you for administrative resolution.

GAO Contacts