United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 1996-04-05 monographic deposited born digital 13 p. GA 1.13:B-247563.3 https://www.govinfo.gov/app/details/GAOREPORTS-B-247563-3 P0b002ee18fd45b6a f:2475633 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-247563-3 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-247563-3 B-247563.3 Comptroller General Decision

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."<p/>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.<p/>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.<p/>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.<p/>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. ______________________________________________________________________ _ https://www.govinfo.gov/content/pkg/GAOREPORTS-B-247563-3/html/GAOREPORTS-B-247563-3.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-247563-3/pdf/GAOREPORTS-B-247563-3.pdf GAO/B-247563.3 https://www.govinfo.gov/app/details/GAOREPORTS-B-247563-3 Comptroller General Decision GAO/B-247563.3; Expenditures by The Department of Veterans Affairs; Title 31 Section 1301(a) Title 31 Section 3325 Title 31 Section 3325(a)(2) Title 31 Section 3527 Title 31 Section 3528(a)(4) Title 31 Section 3528(b) Title 31 Section 3528(b)(1)(B) 31 U.S.C. 1301(a) 31 U.S.C. 3325 31 U.S.C. 3325(a)(2) 31 U.S.C. 3527 31 U.S.C. 3528(a)(4) 31 U.S.C. 3528(b) 31 U.S.C. 3528(b)(1)(B) Title 38 Section 7423 Title 38 Section 7423(f) 38 U.S.C. 7423 38 U.S.C. 7423(f) Volume 103 Page 839 103 Stat. 839 Volume 104 Page 1351 104 Stat. 1351 Volume 106 Page 1983 106 Stat. 1983 Public Law 101-144 Public Law 101-507 Public Law 102-405