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B-226801 1 (1988-03-02)

handle is hein.gao/gaobadmzv0001 and id is 1 raw text is: I aThe Comptroller General of the United States Washineton, D.C. 2058 Decision Matterof: Veterans Administration: Recording and Liquidating Obligations for Benefits File: B-226801 Date: March 2, 1988 DIGEST The Veterans Administration (VA) implements a variety of entitlement programs under which it pays compensation and pension benefits. Compensation and pension benefit claims must be recorded as obligations when eligibility for the benefits is established by adjudication regardless of the amount of resources in available appropriations. The VA violated 31 U.S.C. 5 1501 by failing to record compensation and pension benefit claims approved by adjudication between September 12, 1986 and September 30, 1986 as obligations in fiscal year 1986. In addition, since none of VA's fiscal year 1987 appropriation was available for fiscal year 1986 obligations, the Antideficiency Act, 31 U.S.C. S 1341(a)(1), precluded the use of the appropriation to liquidate fiscal year 1986 obligations. DECISION Late in our audit of the Veterans Administration's (VA) consolidated financial statements for fiscal year 1.986, we discovered that the VA did not record as fiscal year 1986 obligations compensation and pension benefit claims approved by the VA between September 12, 1986 and September 30, 1986. We further discovered that the VA recorded these claims as fiscal year 1987 obligations and paid for the benefits with funds from its fiscal year 1987 compensation and pensions appropriation. In our report on the results of our audit, we stated that we would separately address issues relating to the obligation and payment of compensation and pension benefits. Financial Audit: Veterans Administration's Financial Statements for Fiscal Year 1986 (GAO/AFMD-87-38, p.13, July 1987). This decision addresses these issues.

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