TITLE:  United States Secret Service Relief of Accountable Officer for Funds Lost in the Destruction of the World Trade Center, B-300677, June 19, 2003
BNUMBER:  B-300677
DATE:  June 19, 2003
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United States Secret Service Relief of Accountable Officer for Funds Lost in the
Destruction of the World Trade Center, B-300677, June 19, 2003

    
B-300677
    
    
    
    
June 19, 2003
    
Ms. Margie Gallahan
Chief, Financial Branch
Financial Management Division
United States Secret Service
950 H Street, N.W.
Washington, D.C.  20223
    
Subject: United States Secret Service Relief of Accountable Officer for
Funds Lost in the Destruction of the World Trade Center
    
Dear Ms. Gallahan:
    
This is in response to your April 17, 2003, faxed memorandum requesting
relief for Assistant Special Agent in Charge Patrick J. Convery, a cashier
for the United States Secret Service New York Field Office, from liability
for the physical loss of $22,646.20 from the Field Office's confidential
fund.  For the following reasons, we grant relief.
    
BACKGROUND
    
The record indicates that the Field Office's confidential fund was
maintained to provide for the payment of expenses and rewards for services
and information incurred in Secret Service investigations, expenses for
unforeseen emergencies, and expenses related to protective intelligence
information or assistance used in providing security for Secret Service
protectees.  Maintaining and administering the funds was part of Mr.
Convery's official duties.  The funds were kept in a locked safe with
limited access.  Memorandum from Dana A. Brown, Assistant Director/Chief
Financial Officer, Office of Administration, Department of the Treasury,
United States Secret Service, to James R. Lingebach, Acting Deputy Chief
Financial Officer, Department of the Treasury, October 19, 2001.  The
locked safe was stored in the New York Field Office, which was located at
7 World Trade Center, 9th Floor, New York, New York.  On September 11,
2001, the safe containing the confidential fund in the amount of
$22,646.20 was physically lost when the World Trade Center was destroyed
in a terrorist attack.  Id. 
    
DISCUSSION
    
Under 31 U.S.C. S: 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 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.  Once this determination is made, we are authorized
to grant relief.  See B-265856, Nov. 9, 1995; B-241478, Apr. 5, 1991.
    
The presumption that accountable officers have been negligent when a
physical loss of funds for which they are responsible occurs can be
rebutted by evidence to the contrary.  B-230796, Apr. 8, 1988.  We have
previously granted relief to accountable officers when the evidence is
clear that an unforeseen or emergency event has occurred beyond the
control of the accountable officer.  For example, the loss of funds has
been determined to have occurred without fault or negligence on the part
of the accountable officer, and relief has been granted where the loss was
due to a fire (B-212515, Dec. 21, 1983); an attack on or escalating
violence involving an embassy or mission overseas (B-249372, Aug. 13,
1992; B-229753, Dec. 30, 1987; B‑203726, July 10, 1981; B-194666,
Aug. 6, 1979); a theft (B-265856, Nov. 9, 1995; B‑261261, Aug. 31,
1995; B-195435, Sept. 12, 1979); and a prison riot (B-232252, Jan. 5,
1989; B-230796, Apr. 8, 1988). 
    
In this case, the Secret Service has made the requisite determination that
the loss occurred while Mr. Convery was acting in the discharge of his
official duties as cashier and that it was caused by circumstances beyond
his control and not attributable to fault or negligence on his part. 
Since the loss of the confidential fund resulted from the destruction of
the World Trade Center, which clearly could not have been predicted or
prevented by the cashier, we agree that the loss was not the result of
fault or negligence on the part of Mr. Convery.
    
We therefore grant relief to Mr. Convery in the amount of $22,646.20.  The
loss may be charged to the proper appropriation in accordance with 31
U.S.C. S: 3527.
    
Sincerely,
/signed/
Susan A. Poling
Managing Associate General Counsel
    
DIGEST
    

   Relief is granted to a United States Secret Service New York Field Office
cashier for the physical loss of $22,646.20 in confidential funds. The
loss resulted from the destruction of the World Trade Center on September
11, 2001, where the Field Office was then located, and GAO concurs with
the U.S. Secret Service that there was no contributing fault or negligence
on the part of the cashier.