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B-191440 1 (1979-05-25)

handle is hein.gao/gaobabjjc0001 and id is 1 raw text is: UNjITD STATES GENVI1E, ACCOuNTING OFFICE WASHINGTON, 1)Mc, ZO1v Vo;II.C or GENERAL COUNtip Bl-'191440 o not maku nvatlablo to pblio redtn'N. MAY 2 519/9 r, Willilam E, Foley, Director Admi strative Offief Wlasingtonp D.Cf. 20544 Dear 11r, Foley; hnyingd 0 14 wer c s e ou t 4eI ai n u -9 d e n i n U ,-n e r os oB ' 1 918214b4 0_, J u l y 1 9 , 1 9 7 8 o f A U tS , D i s tr i c t a n d. .... We h ave d e c i d e d 1 7 , b a st _C u r t a n d a '. . . . u.q 1 a d e p u ty c e r ba ed n addi _ _AD ..c ountab l 0 _ f _P , - cler4 bas e.onadditlonal information ichjj the Clkf the Cor pv aea at r. requst, that, for the reiso-lf set-forthereo , thew rt Prov relef While we. still, bl lievthere Was gligXR ye..e ub-l t Lan drelief P onsib i 1I ty fo r t hle lo ss d Wfi n tey o el e W a, ru unabl e or h e s p r , , N o m s B a ck , ,,-d--f i. n i t e ly o n e i th e r Jfs. . . ,. P ly a c e r e - Pfei. Norma Blacmon -because botl -operated from th e, , nel dorher s erioed thsar valt..owever, 11th regard zo'the broaerisi 1ue you ase about the liability Of an 8acountable officer, we are nues you raise .our ptio e & to0 . ...... f o, ur easona di cus ed belowo ange We based our orIgjnal. delila'lto reltu ner thdundeaaeuta te, Junnel, tlas flCCuntabl_ f othe funds and tias In' i g t lie found thlat Na, unujellwsrjtlgn aligtsolw teinrof tema pera~~in -roc- .,,= ~ was nel lgent in faili . .n€ c a g O h m operang procfdure Which1 calle4dfor her to--- plce the fundsr- nte rl j'hich Was provided as sooh astit ,rcceIve4 thema i fnu 0nd l. e vault. i flOWuw appears that during part of thie d,1 .n-- 1to- t'he lo 4 tok Place, its, Blackmon and Us, unnell worked side by side In c,'lec j, nhd receipting for f asiPnd into the -court,, th used the name drawer, Which was unlocked. The commingled funds were later taken 'to the unlocked ex.l-,sive coo roiov rutlo fed 1: Rah .mpi cbger wth f u s vdy. of Government funds shud have UJ ord •s- re • e- 0- -.jL- ontrol'Overhte fd (With respect to cashlers in thede0c.. tij~y brach~ethia I ..In I- I-co~porated In section 0 402 of',, tveau sury Departet tl.Manual of Procedure -.ab lnstructi6hth or Cai ea- (1sz6), and oiuld seei to be fundamentalto sound ascontforo raeahe W1hen the casier.has e clusive control, it is easb otold hracticesb wb . ....an--n--.-a'-n u loss occurs, However.. .. easonabla to hold'him l a l whnrol over heaea loss O#curs JsoVer ,Bunnell did not have exa'u.it Coto drvwer hee funds since both she and No. blckrion operated from the aedepeilding oly onl which one was available, to conduct t particu- lar transaction, In effect, each was an accountable officer for a portion Z Vv6r A~ i ,- , # .. i/ I t l€.. _.. fv(=CLI&E6-AJC 6 A - 565$#7 9 S (4nd leavdl,,O i . C )) ASO/ 09c,-,a ooe5q

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