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B-186348 1 (1977-07-18)

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Loua of Fuda a'd Validity
Evacuation of Vietnam. B-1


of  Exchange
6348. .Jjy


:Tr.#sactisFr, acdietto
18, 1977. 20 pp.


Decision by 9ilmer B. Stats, Comptroller Genral ..

Issue AFma: Accounting ad Financial Reportiig (2860).,
Contac  *Office of the General Counsel: Genral 'Dovatumect
    kottors..4
9udqet Function: Iiscellieous: Financial 1aanagem.nt and
    Information Systems .1002).
Organization Concerned; ;epartment of State; Departaent of
    Treasury. -7        -.   2    .
Authority:-P.L.,943    ne6: .413(c). .31 0.'S.C.,82a-1.,31 U
    492a-492c. 31 U.S.C.,.421,/..37 Coup.,Gen. 224. 37 Comp, .
    226. B*186)Ip (1976)9 Treasury Circular 830.,


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         TheFsAal  AssistantSe.retay   Departs t of ta.
Treasury, reque pted guidanceonYithe.proper proceddres:ito h'
fo1loved in ac(onting f6tfUslbt     ±n0identib thW evaC'tion
of Vietnes..The lokues ofES0c5tnkcy   nd Vietaa pas.'rs
do Urgtheeicuatiia should betdeated.as physical losses'..
Adjustcnts £ .or thesiJ1stes vill he made trbi' carridot
appropriations for the dishuigftsguhction Thsloess.s may be.
distributedIaaorg agehcies usiAg the' U75.d;uburiai of ficers
services on a-reabUttable basis..Claims:ubitd   by Vieitauesa
who turned i piasters but did not reditoallirs  may be
honored if they can be   'Siantiateak,D4Ueits of Vietnam
piasters by the U.S. .di ursing officer in Vietnam should be.
treated as loss by excha'ge and charged to the Gins and
Deficieucies aciount in The Treasury. .(AuLhor/SC)


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