restorations and adjustments of accounts of accountable officers and agents for losses to the united states

restorations and adjustments of accounts of accountable officers and agents for losses to the united states Sec. 102. (a) Whenever— (1) it is necessary’ to restore or otherwise adjust the account of any accountable officer or his agent for any loss to the United States due to the fault or negligence of such officer or agent, and (2) the head of the agency of the Federal Government concerned determines that the amount of the loss is uncollectable, such amount shall be charged to the appropriation or fund available for the expenses of the accountable function at the time the restoration or adjustment is made. Such restoration or adjustment shall not affect the personal financial liability of such officer or agent on account of such loss. (b) The restorations and adjustments provided for by subsection (a) of this section shall be made in accordance with regulations which the Comptroller General of the United States shall prescribe and issue.