Statutory Standard for Relief

(a)The request for relief must be sent by the agency head and must contain evidence sufficient for the Comptroller to independently determine that the standards for relief have been met. Relief for disbursing officers is governed by the statute distinguishing between physical losses and erroneous payments. The distinction is important because it determines which agency may grant relief. Departments may grant relief for physical losses, but only the Comptroller may grant relief for erroneous payments. COL10092012 CH. 14 ACCOUNTABILITY OF DISBURSING AND CERTIFYING OFFICERS

(b)The authority of agencies to treat deficiencies as physical losses is limited: it includes loss by theft, burglary or in shipment; loss by fire, accident or natural disaster; a shortage or deficiency with absolutely no evidence to explain the discrepancy; and loss resulting from fraud or embezzlement by subordinate personnel.

(c)Erroneous Payments Result from the Disbursement of Public Funds. Losses from cashing checks, whether from fraud or insufficient funds, are disbursements and are therefore treated as erroneous payments. Relief for improper payments is granted by the Comptroller, if the payment was not the result of bad faith or lack of due care on the part of the accountable officer. Relief may be denied if collection action has not been diligently pursued. The Comptroller may order the adjustment of the appropriate fund. If relief is denied, an offset of up to fifteen percent (15%) from the accountable officer's salary is specifically authorized to recover the debt owed as a result of the loss. The offset is required to be initiated immediately.

(d)Superior Court of Guam.

(1)The Superior Court of Guam shall have jurisdiction over the claims of disbursing officers for relief from responsibility for the loss of government funds, vouchers or other papers in the line of duty.

(2)Whenever the court finds that a loss by a disbursing officer was without the fault or negligence of the officer, it shall render a judgment requiring the government of Guam Accounting Office to credit the officer's accounts for that amount in settlement of the accounts.