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B-247563.3 1 (1996-04-05)

handle is hein.gao/gaocrptadop0001 and id is 1 raw text is: 


Comptroller General
of the United States
Washington, D.C. 20548

Decision




Matter of: Expenditures by The Department of Veterans Affairs
             Medical Center, Oklahoma City, Oklahoma

File:        B-247563.3

Date:        April 5, 1996

DIGEST

1. The Department of Veterans Affairs' appropriation for medical care was not
available for the purchase of novelty items to potential employees. These items did
not directly contribute to an authorized function and, therefore, were not justified
under the necessary expense rule.

2. The Department of Veterans Affairs was not authorized to use its medical care
appropriation for contest prizes during Women's Equality Week absent evidence
that the expenditures related to authorized activities of the department.

3. The Department of Veterans Affairs' appropriation for medical care was not
available to pay the sponsor fees and other costs associated with employees'
participation in a competitive sporting event since such events are personal
activities of the participants.

4. In the absence of a statute or regulation imposing liability, agency officials who
are not designated as accountable officers are not personally liable for illegal,
improper, or incorrect payments. Officials for whom the Department of Veterans
Affairs requests relief are not accountable officers and, thus, are not liable for
unauthorized payments.

5. To enhance accountability and help to safeguard public funds, agencies should
designate officials authorized to issue third party drafts under the Department of
the Treasury's third party draft system as accountable officers or issue regulations
under which such individuals would be held financially liable for improper
payments.

DECISION

In the aftermath of an investigation by the Department of Veterans Affairs' (VA)
Office of Inspector General (IG), VA has requested an opinion on the legality of 72


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