BNUMBER:  B-265856
DATE:  November 9, 1995
TITLE:  [Letter]

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B-265856

November 9, 1995

Mr. S. M. Helmrich
Director
Financial Management Division
U.S. Department of Agriculture
Greenbelt, MD  20770-1433

Dear Mr. Helmrich:

This is in response to your letter of August 9, 1995, requesting 
relief for Victor T. Knell, principal cashier and Kathleen E. 
Zaylskie, alternate cashier, Agricultural Research Center, Biosciences 
Research Laboratory, Fargo, North Dakota, for a physical loss of 
$4,189.67 in imprest funds.  For the following reasons, we grant 
relief.

Background

The record reflects that during the morning of April 23, 1995, a 
person or persons gained access inside the Biosciences Research 
Laboratory building.  Within the same time period as the theft, a 
state employee who works at the facility reported her handbag stolen 
from her home.  Her key cards to the building were in her handbag.  
The office where the imprest fund safe was kept was forced open and 
the safe was forcibly removed from the premises.  The safe was 
concealed in a wooded storage cabinet and screwed into the wall.   The 
Fargo Police Department found the safe in a ditch and notified the 
director of the Agricultural Research Center.  All accountable items 
comprising the imprest fund were recovered with the exception of the 
stolen cash in the amount of $4,189.67.

Discussion

Under 31 U.S.C.  3527, our Office is authorized to relieve 
accountable officers of responsibility for a physical loss of 
government funds if we concur in the determination by the head of an 
agency that: (a) the loss occurred while the accountable officer was 
carrying out official duties, and (b) the loss was not the result of 
fault or negligence on the part of the accountable officer.  B-230796, 
Apr. 8, 1988.  Once this determination is made, we are authorized to 
grant relief.  See B-241478, Apr. 5, 1991 and cases cited therein.

Anytime a physical loss of government funds occurs a rebuttable 
presumption of negligence on the part of an accountable officer 
arises.  54 Comp. Gen. 112, 115 (1974).  However, when the evidence 
shows that a theft took place and an investigation reveals no 
connection between the accountable officer and the theft, the 
presumption of negligence is rebutted and we have granted relief to 
the accountable officer.  See B-242773, Feb. 20, 1991 (safe cut open 
with blow torch and imprest funds stolen); B-235180, May 11, 1989 
(safe removed from Fish and Wildlife Service Office); B-209514, June 
2, 1983 (theft of safe from Forest Service Office); and B-200715, Jan. 
22, 1981 (unknown persons forced entry into office and stole safe 
containing imprest funds).

You have made the requisite administrative determination that the loss 
of the imprest funds occurred through no fault or negligence on the 
part of Mr. Knell and Ms. Zaylskie.  Under the facts and circumstances 
of this request, it is clear from the record that Mr. Knell and Ms. 
Zaylskie were acting in the discharge of their official duties at the 
time of the loss.  Since there is evidence of forcible entry into the 
office where the safe was located and there is no evidence in the 
record to implicate these two employees, we agree with your 
administrative finding that the loss was not a result of fault or 
negligence on the part of these two employees.

We therefore grant relief to Mr. Knell and Ms. Zaylskie.  The loss may 
be charged to the current year appropriation in accordance with 31 
U.S.C.  3527.

Sincerely, 

Gary L. Kepplinger
Associate General Counsel

B-265856

DIGEST

Relief is granted to Agricultural Research Center principal cashier 
and alternate cashier for the physical loss of $4,189.67 in imprest 
funds.  The evidence showed loss was attributable to forced entry into 
safe by burglars and the investigation revealed no connection between 
the two accountable officers and the theft.