This regulation sets policy and procedures for handling irregularities affecting the accounts of accountable officers. An authorized disbursing officer, certifying officer, collecting officer, or any Government officer or employee who has custody of Government funds. Any unexplained shortage is treated as a physical loss.
Improper payments result from fraud, forgery, alteration of vouchers, improper certifications, etc.
Appropriated funds, receipts or collections, and funds held in trust by a federal agency. All irregularities in the accounts of accountable officers must be investigated immediately. When it is determined that the accountable officer is not responsible for the loss, heads of USDA agencies may grant relief in accordance with 31 U.S.C. 3527 and 7 GAO 28.14. A copy of each report should be provided to the accountable officer. From time to time GAO may identify particular circumstances in which the prompt reporting of irregularities in other specified situations is needed.