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B-193444 1 (1979-03-27)

handle is hein.gao/gaobabjna0001 and id is 1 raw text is: COMPTROLLER-GENERAL OF THE UNITED STATES WASHINGTON. D.C. ZOAS B-193444 March 27, 1979 The Honorable Lawton Chiles, Chairman Subcommittee on Federal Spending Practices and Open Government Committee on Governmental Affairs United States Senateq Dear Mr. Chairman: You. hav~qeste our assistanc; inLetermini;R h cvlliblt of certifying or cisbursing officers ontrcting 9fficersjand otier Fedleral employees for theif-errofs or omissions, and our opinion as to whether there is'a need for legislation that would establish civil liability for the errors and omissions of Federal employees. The most clearcut form of liability is that of certifying officers and disbursing and other accountable officers. They are said to be insurers of the funds for which they are responsible. That is, if not for the statutes allowing this Office to grant relief when they are free of negli- gence, they would be liable regardless of fault. More specifically, a certifying officer is personally liable to the United States for the amount of any illegal, improper, or inaccurate payment resulting from any false, inaccurate, or misleading certificate made by him, as well as for any payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved. 31 U. S.C. 3§ 82c, 82d, 82f (1976). The officer's liability is limited to the amount of the payment, and the Comptroller General has discretion to relieve him of liability in certain circumstances. Id. S 82c. A certifying officer is exempted from liability for certain Types of payments (such as overpayments on Government bills of lading as a result of using improper transportation rates or classifications), id. §§ 82g, 32h. Accounts of disbursing officers must be settled by is Office within 3 years from the date of receipt and a settlement of accounts is deemed final and conclusive on this Office 3 years from that date (except in cases of fraud or criminality). Id. § 82i. A disbursing or other accountable officer is liable only for actual physical loss or deficiency of Government funds, and only to the extent of that loss or deficiency. Id. C§ 82a-1, 95a; see id. § 1202. This Office may relieve the officer of such liability if the employing agency certifies that the loss occurred without his fault or negligence and we concur, on the basis of the record. Id. § 82a-1. An accountable officer is also liable for illegal, improper o--rroneous payments, but only to the extent of such pavmievts, id. § 32a-2(a), (b), and tiLe Comptroller General may also relieve him from such liability where the payment

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