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B-265856 1 (1995-11-09)

handle is hein.gao/gaobacwuh0001 and id is 1 raw text is: 


United States
General Accounting Office
Washington, D.C. 20548

Office of the General Counsel




B-265856

November  9, 1995


Mr. S. M. Helmrich
Director
Financial Management  Division
U.S. Department of Agriculture
Greenbelt, MD  20770-1433

Dear Mr. Helmrich:

This is in response to your letter of August 9, 1995, requesting relief for Victor T.
Knell, principal cashier and Kathleen E. Zaylskie, alternate cashier, Agricultural
Research Center, Biosciences Research Laboratory, Fargo, North Dakota, for a
physical loss of $4,189.67 in imprest funds. For the following reasons, we grant
relief.

Background

The record reflects that during the morning of April 23, 1995, a person or persons
gained access inside the Biosciences Research Laboratory building. Within the
same  time period as the theft, a state employee who works at the facility reported
her handbag stolen from her home.  Her key cards to the building were in her
handbag.  The office where the imprest fund safe was kept was forced open and the
safe was forcibly removed from the premises. The safe was concealed in a wooded
storage cabinet and screwed into the wall. The Fargo Police Department found the
safe in a ditch and notified the director of the Agricultural Research Center. All
accountable items comprising the imprest fund were recovered with the exception
of the stolen cash in the amount of $4,189.67.

Discussion

Under  31 U.S.C. § 3527, our Office is authorized to relieve accountable officers of
responsibility for a physical loss of government funds if we concur in the
determination by the head of an agency that: (a) the loss occurred while the
accountable officer was carrying out official duties, and (b) the loss was not the
result of fault or negligence on the part of the accountable officer. B-230796,


2591024

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