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B-249796 1 (1993-02-09)

handle is hein.gao/gaobacsnk0001 and id is 1 raw text is: 182 B-24'9796 February 9, 1993 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 lia Y.- all unnamed U. S Government employees involved in a $1,249.82 in imprest funds reported b 'the USAID Miss i 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 fyor the loss under the authority of 31 U.S.C. § 3342 (c)X(1988).. This.statute allows an agency to offset losses with gains from certain foreign exchange transactions. If possibl'e, USAID should use this authority to accomplish the necessary account adjustment, obviating the need to seek relief. See B-239483.2-,)4uly 8, 1991, 70 Comp. Gen. 616wl 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 -716o9 e1

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