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B-247708 1 (1992-11-03)

handle is hein.gao/gaobacwkq0001 and id is 1 raw text is: C%~ United States GAO General Accounting Office Washlagon, D.C. 20548 Offlee of the General Counsel B-247708 November 3, 1992 Mr. Melvin L. Hines Chairman Committee of Inquiry Into Fiscal Irregularities United States Department of State Dear Mr. Hines: This responds to your request of February 10, 1992, for our opinion on whether Ms. Dora J. Hanna was an accountable officer with respect to an unexplained loss of $527.60 at the American Embassy, DAR es Salaam, Tanzania, and whether there is a basis for relieving her from liability for that loss. For the reasons discussed below, we conclude that Ms. Hanna was an accountable officer during part, but probably not for all, of the period when the loss occurred. Further, because you have not been able to determine the exact cause or timing of the loss, there may not be a basis for holding her liable, either jointly or solely, for all, if any, of the loss. Also, questions of liability still remain for other persons who were accountable officers at the Embassy during part of the period when the loss occurred. BACKGROUND Based on your submission, which includes a report by Ms. Hanna on the cashier shortage relating to the loss, the facts of this case are as follows. Ms. Hanna was the Budget and Fiscal Officer at the American Embassy, DAR es Salaam, Tanzania, and therefore responsible for its cashier operation.' In anticipation of the main cashier, Ms. Sita George, going on vacation in December 1989, Ms. Hanna decided it would not be in the Embassy's best interest for the previous alternate cashier to again serve as cashier and, instead, arranged for Ms. Joyce Mwombela to receive training and act as cashier during Ms. George's vacation. 'Ms. Hanna also is described as a Financial Management Officer (FMO) in some of the materials provided us. An FMO has various cash management responsibilities. E~g_, 4 Foreign Affairs Manual 391.4.i. 055889&/ L47cs1

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