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B-197092 1 (1980-02-13)

handle is hein.gao/gaobabjrk0001 and id is 1 raw text is: 



                                                       6/O


GAO
United States General Accounting Office                     Office of
Washington, DC 20548                                        General Counsel'
                                                             In Reply
                                                             Refer to: B-197092

                                             February 13, 1980

 Mr. William Livengood
 Acting Chief, Central Accounting Division
 Office of Financial Management
 Agency for International Development
 Department of State                    i                          Lle.

 Dear Mr. Livengood:

       This responds to yourequest   for relief for five Agency for
 International Development (AID) Imprest fund cashiers for total losses
 of $387,916.96. You also ask that restoration of the losses be charged
 to local currency and dollar funds held in trust by the United States
 Government for the former Government of oit-h VTji m (accounts 72x8502,7 O'
 72FT800) in amounts of $48,840.62 and 256,002,649 ($339,076.34) Viet-
 namese piastres respectively. You claim the loss was unavoidable and
 not due to the negligence of any of the cashiers. We concur in your
 determination that relief should be granted but conclude that restora-
 tion of the losses should come from the current appropriation available
 for the disbursing function.

       On April 29, 1975, AID personnel were evacuated from Saigon,
 Vietnam as a result of a rapid and unexpected enemy advance. Prior      --
 to the evacuation, the American Embassy ordered destruction of currency
 and supporting documents, among wh1-cI were imprest funds advanced
 to AID by the Treasury Department. You assert that since the loss,
 unsuccessful efforts have been made to reconstruct accounting records
 for the imprest fund.

      You ask relief for the following cashiers in the following
 respective total amounts of dollars and the dollar equivalents of
 piastres: Vu Thi Thao (Saigon), $69,735.09; Tan Lieu (Can Tho),
 $111,337.75; Lee Thi Dao (Danang), $100,104.88; Nguyen Thi Thuy
 (Nhatrang), $70,723.63; Tran Kim Thuy (Bien Hoa), $36,015.61. You
 also request that the loss be considered a proper charge against
 funds held in trust by the United States Government for the former
 Government of South Vietnam since the funds represent amounts the
 Uited States Treasury Department advanced to AID and the loss was
 the result of enemy action.

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