Guam § 14109 - Liability of Accountable Officers.

§ 14109. Liability of Accountable Officers.

(a) Strict liability denotes that the accountable officer is an insurer of

the funds.

(b) An accountable officer is automatically liable when the loss occurs.

(1) A certifying officer is not liable unless an improper payment

has been made on the basis of the certified voucher. Liability arises

automatically at the moment of the improper payment.

(2) The liability of a certifying officer shall be enforced in the

same manner and to the same extent as provided by law with respect to

the enforcement of the liability of disbursing and other accountable

officers. A certifying officer shall be required to make restitution to the

government of Guam for the amount of any illegal, improper or

incorrect payment resulting from any false, inaccurate or misleading

certificates made by the certifying officer, as well as for any payment

prohibited by law or which did not represent a legal obligation under

the appropriation or fund involved.(3) A disbursing officer, cashier or

other officer who has physical possession or control of government

funds is automatically liable when the physical loss occurs or erroneous

payment is made.

(c) There may be more than one liable accountable officer:

(1) because more than one person was negligent: the employee

whose error caused the loss and the supervisor who entrusted funds to

an unqualified employee.

(2) because their positions make both of them accountable: the

employee who makes the actual payment and the officer in whose name

the account is held.

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4 GCA PUBLIC OFFICERS & EMPLOYEES

CERTIFYING OFFICERS

(3) Relief must apply for all accountable officers.

(d) An accountable officer is only liable for funds in the possession of

the government of Guam.

(1) Interest and penalty charges on amounts owed to the

government of Guam are not in its possession, so the officer is not

liable for them.

(2) A time discount lost through failure to submit the voucher

within the stated time is not within the possession of the government of

Guam; thereby, the officer is not liable for the loss.

(3) An officer is liable for submitting a voucher for the full amount

during the period in which a time discount is available, because the

voucher is inaccurate.

(e) Check Cashing.

(1) All agencies of the government of Guam may have authority to

grant relief to an accountable officer in cases involving check cashing.

(2) If the agency declines to adjust the officer's account, the case

will be sent to the government of Guam Accounting Office for relief as

an erroneous payment but not a physical loss. The Comptroller may

grant relief for an illegal, improper or incorrect payment if the payment

was not the result of bad faith or lack of reasonable care by the

disbursing officer. Relief may be denied if the head of the agency did

not carry out diligent collection efforts. The Comptroller may grant

relief for the physical loss or deficiency of funds if he finds that the

officer was carrying out official duties when the funds were lost and the

loss was neither the result of an incorrect or illegal payment nor the

result of fault or negligence on the part of the official.