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B-204043 1 (1981-08-07)

handle is hein.gao/gaobabkdn0001 and id is 1 raw text is: 



                     UNITED STATES GENERAL ACCOUNTING OFFICE
                             WASHINGTON, D.C. 20548


OPPICE OF GENERAL COUNSEL

        B-204043                                  August 7, 1981



        Mr. J. W. Boddie
        Deputy for Accounting and Internal Audit
        Office of the Assistant Secretary
        Department of the Air Force

        Dear Mr. Boddie:

             We refer to your letter of June 15, 1981, requesting
        that the General Accounting Office modify prior decisions of
        this Office which authorized Government agencies discre-
        tionary authority to reimburse vendors for prepaid freight
        charges without demanding supporting documentation if
        the charges are less than $25. B-121220, August 2, 1957;
        43 Comp. Gen. 557 (1964). You ask that the $25 limit
        be increased to $100 because the costs of transportation
        and administrative processing have risen significantly
        since 1954.

             While the GAO prescribed the audit and documentation
        requirements for reimbursement of the shipping charges
        to the extent described in the cases you cite, the General
        Accounting Office Act of 1974, Pub. L. 93-604, 88 Stat.
        1959, approved January 2, 1975, authorized the transfer
        of the transportation audit function to the General
        Services Administration (GSA). See, B-191783, July 28,
        .1978.

             Therefore, since 1975, we have taken the position that
        providing standard forms and procedures pertaining to
        payment for transportation services is closely related to
        the audit and that those procedures may be prescribed by
        the GSA Administrator in consultation with the internal
        organization of the GAO assigned overview responsibility,
        4 C.F.R. § 51.2 (1981). Thus, with regard to your request,
        GSA would have the authority to grant exceptions to this
        procedure.

                                     Sincerely yours,




                                     Harry R. Van Clev e
                                     Acting General Counsel


                        if A7 /75, o§ 4/A70'

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