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B-219235 1 (1988-03-23)

handle is hein.gao/gaobadnam0001 and id is 1 raw text is: t The Comptroler General of the United States 4j// Washington, D.C. 20548 Decision Bureau of Indian Affairs Questions on Avoiding Trust Account Overdrafts Matter of: File: B-219235 Date: March 23, 1988 DIGESTS 1. The Bureau of Indian Affairs (BIA) practice of disbursing to a proper payee before collecting amounts due from an erroneous payee, may result in an overdraft of an Individual Trust Account. Under these circumstances, BIA may avoid an overdraft by using funds from its Operation of Indian Programs appropriations to correct the erroneous payment from the Individual Trust Account. 2. A Bureau of Indian Affairs accountable officer is personally liable for making erroneous payments from an Individual Trust Account. Making a corrective payment from Operation of Indian Programs funds does not remove the liability for the original erroneous payment, but it does not create additional liability for the accountable officer making the corrective payment. The first accountable officer's liability for the erroneous payment can only be extinguished by recovering the amount paid out or by a grant of relief from the appropriate authority. DECISION This decision responds to a request from the Bureau of Indian Affairs (BIA) concerning the propriety of certain suggested accounting practices in light of our recent holding in Bureau of Indian Affairs Questions on Payment to Indians, 65 Comp. Gen. 533 (1986). BIA also asks about the liabiity of, and need to request relief for, the account- able officers making erroneous and corrective payments. For the reasons explained below, we conclude (1) that the procedures suggested by BIA are proper, and (2) that relief is required for the officer making the original erroneous payment, but not for the officer making the corrective payment. BACKGROUND The BIA wishes to contract with a private financial institution for collection, accounting, investment, C)L, -t 3 5- 3 / f

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