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B-201913 1 (1981-06-15)

handle is hein.gao/gaobabkbg0001 and id is 1 raw text is: GAO United States General Accounting Office Office of Washington, DC 20548 General Counsel In Reply Refer to: B-201913 The Honorable Donald T. Regan June 15, 1981 Secretary of the Treasury Dear Mr. Secretary: This is in response to a letter from Paul H. Taylor, Fiscal Assistant Secretary, Department of the Treasury, requesting relief in the amount of $2,620.00 charged to the account of Mr. Norman E. Morrill, director of the Philadelphia Service Center, Internal Revenue Service. Although Mr. Morrill is the accountable officer for the funds in question, the loss occurred in the mailroom of the U.S. Consulate General in Sao Paulo, Brazil. For the reasons stated below, relief is granted. The record submitted indicates that the Internal Revenue Service (IRS) office in Sao Paulo, Brazil, reached an informal agreement with the Disburs- ing Office at the American Embassy in Brasilia, Brazil, for the conversion of cash collected by IRS into U.S. Treasury checks. This arrangement involved IRS transmittal of funds by registered diplomatic mail to the Disbursing Office where, upon receipt, the Disbursing Office issued a check payable to the IRS and sent it to the Sao Paulo IRS office through the U.S. Consulate General's mailroom. The entire procedure was necessary because Brazilian banks would not convert cash into checks payable in U.S. dollars. Pursuant to this arrangement, the IRS office in Sao Paulo mailed $2,620.00 in tax collections by registered diplomatic pouch to the Disburs- ing Office at the American Embassy. The transmittal letters in each instance requested that a U.S. Treasury check payable to IRS be issued and then for- warded to the IRS office at the U.S. Consulate in Sao Paulo. Instead of issuing the checks, the disbursing officer at the Embassy, Ms. Ina Jean Kinsey, returned the cash to the IRS office in Sao Paulo by registered diplomatic mail, apparently because she was unaware of the arrangement with IRS. She suggested that taxpayers be required to pay by dollar check. Ms. Kinsey mailed the money in three diplomatic pouches under cover of memoranda dated January 18, 1980, and January 28, 1980, but the money was never received in the IRS office in Sao Paulo. An IRS investigation of the loss concluded that the money was stolen in the U.S. Consulate Ceneral's unclassified mailroom in Sao Paulo. An employee of the mailroom was suspected of the thefts although the evidence was insufficient to support criminal prosecution. The suspect subsequently resigned his job without repayment of any of the money. The investigation further concluded that there was no negligence or intent of fraud on the part of any IRS employees. i§-7 A . -0-

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