United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2010-12-28 U.S. Government Printing Office 1995-12-26 monographic deposited born digital 5 p. GA 1.13:B-257905 https://www.govinfo.gov/app/details/GAOREPORTS-B-257905 P0b002ee180b9bc52 f:257905 DGPO 2010-12-28 2011-03-24 GAOREPORTS-B-257905 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-257905 B-257905 Comptroller General Decision

1. Recoveries of amounts paid under a fraudulent contract constitute "refunds" that may be deposited to the credit of the appropriation charged with the payments until the appropriation account is closed. Once the account is closed, recoveries should be deposited to the general fund of the Treasury to the credit of the appropriate receipt account. 31 U.S.C. 1552(b) (1994).<p/>2. A loss in an accountable official's account should be adjusted in accordance with the requirements of the laws governing the adjustments of their accounts. Thus the appropriation current at the time relief is granted to the accountable official, or if relief is not granted, current at the time the debt is determined to be uncollectible, should be charged with the loss. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-257905/html/GAOREPORTS-B-257905.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-257905/pdf/GAOREPORTS-B-257905.pdf GAO/B-257905 https://www.govinfo.gov/app/details/GAOREPORTS-B-257905 Comptroller General Decision GAO/B-257905; Appropriation Accounting-Refunds and Uncollectibles; Title 10 Section 2777(b) 10 U.S.C. 2777(b) Title 31 Section 1301(a) Title 31 Section 1501 Title 31 Section 1512 Title 31 Section 1514 Title 31 Section 1517 Title 31 Section 1552(b) Title 31 Section 3302 Title 31 Section 3527 Title 31 Section 3527(a) Title 31 Section 3527(d) Title 31 Section 3528 Title 31 Section 3530 Title 31 Section 3530(a) 31 U.S.C. 1301(a) 31 U.S.C. 1501 31 U.S.C. 1512 31 U.S.C. 1514 31 U.S.C. 1517 31 U.S.C. 1552(b) 31 U.S.C. 3302 31 U.S.C. 3527 31 U.S.C. 3527(a) 31 U.S.C. 3527(d) 31 U.S.C. 3528 31 U.S.C. 3530 31 U.S.C. 3530(a)