| |
Negotiation of both the original and a recertified
U.S. Treasury check
Any payment based on forged, fraudulent, or
altered documents prepared or presented by
individuals who do not work in the disbursing
office
Any payment in violation of a regulation
Accounting for Erroneous Payments.— In most
cases, an erroneous payment will be charged to a valid
appropriation via a disbursement voucher and the
payment will likely have already been made. If an
erroneous payment is recouped or collected from the
individual held liable for the payment, the appropriation
originally charged is credited for the amount recouped
or collected. If no recoupment or collection is made, or
if relief for liability is granted, the appropriation
charged remains as if it were valid.
Reporting Erroneous Payments.— The DO must
report all erroneous payments to the CO. In addition,
the DO must take aggressive action to recoup the
amount of an erroneous payment from the recipient. If
recoupment is not made within 90 days of continuous
aggressive collection action, the case file shall be
submitted to DFAS-CL for further collection action.
The DO may also submit a request for relief of liability
through the CO and the chain of command. The CO is
normally not required to make a separate or special
report.
Investigation of Erroneous Payments.— A
formal investigation of erroneous payments is not
mandatory unless fraud (on the part of the payee or
disbursing office personnel) is suspected in connection
with the payment. The CO, however, may decide an
investigation is necessary. In this case, an investigation
will be made by an investigating officer to gather
additional information and determine responsibility.
If no formal investigation is to be conducted,
investigatory comments similar to those required for
minor physical losses over $25 are required. The report
must outline the facts concerning the payment and the
reason(s) no formal investigation is considered
necessary. It should state whether relief of liability is
recommended for the DO (or any other accountable
individual) and whether a request for relief is being
submitted.
OVERAGES OF PUBLIC FUNDS.— Overages
of funds are handled much more easily than shortages.
No investigation of an overage is required unless fraud
or another criminal act is indicated.
Accounting for Overages.— DLsbursing personnel
handling overages should not offset any overage of
funds against a physical loss of funds, unless these
categories obviously relate and the relationship can be
documented. An obvious relationship can usually be
determined if, for example, foreign currency on hand is
short and U.S. currency on hand is over by an equivalent
amount (a shortage of $597.32 against an overage of
$597.32). To be able to offset in this manner, the
shortage and overage must have occurred on the same
business day.
Accounts Involved.— Generally, an overage of
funds will be collected in Deposit Fund Account
17X6875, pending a determination of where the
overage belongs. If no proper location for the overage
is determined, the overage will be transferred from
17X6875 to Treasury Miscellaneous Receipt Account
17R1060.
Tracking and Documentation.—Overages are
tracked by using a separate DD 2667 maintained
specifically for overages. A new DD 2667 should be
started quarterly. A copy of the DD 2667 should be
forwarded under a covering transmittal letter to
DFAS-CL no later than the fifth workday following the
end of the calendar quarter or the fifth workday after the
date of relief of the DO. If the report is being submitted
because of relief from disbursing duty, the transmittal
letter must contain the statement: “Submitted due to the
relief of the disbursing officer effective (enter date of
relief).”
Requesting Relief of Liability
When any disbursing official of the government has
incurred an irregularity as a result of a physical loss of
funds or an illegal, incorrect, or improper payment, that
official may be granted relief of liability for the
irregularity under the provisions of 31 U.S.C. 3527.
AUTHORITY TO GRANT RELIEF.— The
Comptroller General of the United States has ruled that
the term “disbursing official” applies to all personnel in
the DOD, whether military or civilian, to whom public
funds are entrusted for the purpose of making
disbursements. While the ultimate authority to grant
relief rests with the Comptroller General, the decision
to grant relief has been delegated to different levels
depending on the circumstances. In the following
paragraphs, you will read how this process of delegation
works in various cases involving requests for relief of
liability.
1-13
|
