It may provide a basis for granting relief from the obligation to repay the amount of the loss or erroneous payment. B. Proving Due Care 1. The loss of funds entrusted to an accountable officer raises a rebuttable presumption of negligence. The accountable officer bears the burden of affirmatively proving the use of the requisite degree of care. The reasonable care standard does not vary with age or experience.
Regulations dictate the accountable officer's actions in most instances.
Failure to follow the regulations will result in a finding of negligence and a denial of relief if the negligence caused the loss. If there are no regulations governing the specific actions of the accountable officer, the Comptroller General will apply a reasonable person standard. Mere agency determination that an accountable officer is faultless is insufficient. There must be sufficient evidence included in the request for relief for the Comptroller General to independently make the same determination as the agency. The supervisor must substantiate these facts.