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B-204073 1 (1982-09-07)

handle is hein.gao/gaobadkpk0001 and id is 1 raw text is: a -LL THE UOMPTROLLLER OENSRAL DECISION OF THE UNITED 3TATNO1 WASI4INGTON ,D.C. 201548 FILE: B-204073 DATE: Septmber 7, 1982 MATTER OF: Navy-Reimbursement for Personal Exenditures DIGEST: Where climant, on the authorization of an official of the Naval Education and Training Center and with his omn funds, purchased cGmruter software for bene- fit of the Navy, reirburserent is allaaed since under circumstances of case it would b'. 'nfair for Govern- urent to retain benefits without payment. A distAv:sing officer at the Naval Education ond Training Center has requested an advance decision on whether a voucher for $192.85 may be certified for payment to Air Force Lieutenant Colonel John J. McBroome. The vouchor supports a ciaim for reinL-ursement to Colonel c)Broome, who we assume hail beFn offiially detailed to the Navy, for expenditures from his personal funds to purchase microcomputer soft- ware items for use In an ongoing research project conducted by the Center for Advanced Research at the Naval War College. The voucher 119 be certified for payfent. The $192.V1 represcits expenses incurred by Colonel Z.cBroome_ on January 22, 1981, for the purchase of certain microcomputer software itenr which he needed to conduct a research project at the Naval War College. The Assistant Director of the Center for Advanced Research advised Colonel McBroome prior to the purchase that he could buy the software at his cwn expense and file a claim for reinbursernnt later. The Assistant Director apparently authorized the purchase of the soft- ware at personal expense instead of through normal contracting proce- dures becauue he consider.xd time to be of the essence. The suhnission states that the procuremeot would have been approved had a request been sutlnitted through proper channels. We have generally held that payments for supplies or services muat be made directly to a puL.ic creditor by an authorized dishurs- i'ng officer and that no officer or enployee may create a valid claim in his favor by voluntarily paying obligations of the United States from his own funds without authorization. 33 Comp,. Gen. 20 (1953). We have recognized an exception in the case of personal expenditures mide, in the Government's interest, in urgent and unforeseen emer- gencies. B-195002, May 27, 1980. Of courrie, the mere assertion that time was of the essence does not, without rore, deronstrate an urgent and unforezee emergency. This case differs from previously considered catses on this topic in several respects. First, Colonel McBroore acted on the suggestion of an official at the Center in acquiring the software items with his p

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