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B-189084 1 (1980-01-15)

handle is hein.gao/gaobabjqq0001 and id is 1 raw text is: GAO United States General Accounting Office Office of Washington, DC 20548 General Counsel In Reply _1V Refer to: B-189084 i jMr. Dean K. Crowther Director of Finance Office of the Secretary Department of Agriculture Dear Mr. Crowther: This is in response to a letter from your office transmitting Ms. Barbara A. Grant's request for review and reconsideration of our ruling B-189084, January 3, 1979, that denied her relief for the loss of $650 in Government funds that were in her charge while j she was a cashier of the Food and Nutrition Service (FNS) Depart- ment of Agriculture. The provisions of 31 U.S.C. § 82a-1 provide authority and set forth the criteria under which this Office may grant relief to ac- countable officers from liability for losses. We have delegated our authority to the heads of Federal departments and agencies un- der this provision to administratively resolve irregularities in the accounts of accountable officers involving losses not exceed- ing $500, providing the standards of this Office regarding relief for accountability of funds are applied. B-161457, August 1, 1969 and 54 Comp. Gen. 112 (1974). In her request that we reconsider our earlier denial of relief, Ms. Grant states that our Office has determined that she is only responsible for the loss of $400 of the $650 total shortage. She therefore contends that we should accept as conclusive the Depart- ment of Agriculture's recommendation that she be relieved of lia- bility because the amount is less than $500. Apparently, Ms. Grant has been misinformed, because this Office did not make a determin- ation to reduce the amount of loss for which she is responsible from the original $650. While we pointed out a discrepancy between the Systems Branch audit conducted January 1, 1975 which found a total shortage of $450 and the Audit Committee's audits of September 19 and October 3, 1975 which found a cash shortage of $650, we noted that the Audit Committee attributed the discrepancy to the lack of adequate records. Accordingly, the amount of loss for which she is responsible exceeds the $500 amount that Federal agency and depart- ment heads may administratively resolve without reference to this Office. Moreover, even when the amount is within the $500 ceiling,

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