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B-288014 1 (2002-05-17)

handle is hein.gao/gaocrptaoaz0001 and id is 1 raw text is: GAO ~mAccountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 B-288014 May 17, 2002 Mr. Ronald L. Miller Chairperson Committee of Inquiry into Fiscal Irregularities United States Department of State 1800 N. Kent Street, 5' Floor Arlington, VA 22209-2163 Dear Mr. Miller: This letter is in response to your request that we relieve Ms. Sanja Pavlovic, Class B Cashier, in the American Embassy in Belgrade, Federal Republic of Yugoslavia, from liability resulting from advances of $30,493.98 she made and for which she has lost accountability. For the following reasons, we grant relief. In March 1997, Ms. Pavlovic was hired as a Class B Cashier at the American Embassy in Belgrade. A Class B Cashier who is designated to control a petty-cash or fixed-cash fund in currency, coin or Government check is personally accountable for the entire amount of the advance. Funds are defined to include cash, uncashed government checks, sales slips, invoices or other receipts for cash payment, unpaid reimbursement vouchers, or interim receipts for cash entrusted to other individuals for specific purposes. Part 4, Chapter 3000, section 3040.80, Treasury Fiscal Requirements Manual for Guidance of Departments and Agencies, October 1997. At the time in question, March 1999, Yugoslavia's economy relied largely on cash to function. As a result, one of Ms. Pavlovic's responsibilities was to advance funds to employees who needed to make small purchases. She required the recipient of those funds to sign a receipt for the money received. Ms. Pavlovic would destroy the receipt once the employees showed her an invoice documenting that the desired purchase had been made. All the advances were entered into the automated cashier system (ACS), which was installed on a stand-alone computer. At the end of each day's closing, the cashier performed a backup routine to copy files to a disk. According to the record, Ms. Pavlovic maintained the unreconciled receipts for these advances in a safe at the embassy. These documents remained in the locked safe until recipients of advances provided purchase invoices to Ms. Pavlovic. When the embassy was ransacked in March 1999, the safe was broken into and the documents destroyed or removed by unauthorized and unknown individuals. After the conflict,

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