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 1995-11-28 monographic deposited born digital 3 p. GA 1.13:B-259947 https://www.govinfo.gov/app/details/GAOREPORTS-B-259947 P0b002ee18fd47502 f:259947 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-259947 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-259947 B-259947 Comptroller General Decision In the absence of statutory authority, member agencies of the New Orleans Federal Executive Board may not use appropriations to provide employees with the means to electronically file their personal income tax returns because such costs are personal to the employees. Exceptions to this rule have been permitted where the expenditure primarily benefits the agency. Absent specific statutory authority, in order to use appropriated funds for this purpose, each agency must demonstrate that the employee electronic filing program is reasonably related to the purpose of the agency's appropriation. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-259947/html/GAOREPORTS-B-259947.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-259947/pdf/GAOREPORTS-B-259947.pdf GAO/B-259947 https://www.govinfo.gov/app/details/GAOREPORTS-B-259947 Comptroller General Decision GAO/B-259947; Federal Executive Board--Appropriations--Employee Tax;