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B-133044, MARCH 11, 1970, 49 COMP. GEN. 572

B-133044 Mar 11, 1970
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ACCEPTANCE A VETERANS ADMINISTRATION PHYSICIAN AUTHORIZED TO BE ABSENT WITHOUT CHARGE TO LEAVE TO ATTEND PROFESSIONAL ACTIVITIES WHOSE TRAVEL EXPENSES ARE PAID BY OR FROM FUNDS CONTROLLED BY A UNIVERSITY WHOSE MEDICAL COLLEGE IS AFFILIATED WITH THE HOSPITAL EMPLOYING THE PHYSICIAN MAY RETAIN THE CONTRIBUTIONS RECEIVED FROM THE UNIVERSITY. WHICH IS A TAX EXEMPT ORGANIZATION WITHIN THE SCOPE OF 26 U.S.C. 501(C)(3) AND. ACCEPTANCE BY EMPLOYEE WHEN A VETERANS ADMINISTRATION PHYSICIAN EMPLOYED BY A HOSPITAL AFFILIATED WITH THE MEDICAL COLLEGE OF A UNIVERSITY IS AUTHORIZED BOTH TRAVEL TO ATTEND A MEDICAL MEETING TO CONDUCT GOVERNMENT BUSINESS FOR A PORTION OF THE MEETING. HE IS REIMBURSED BY THE GOVERNMENT FOR THE TRAVEL COSTS AND PER DIEM INCURRED ON GOVERNMENT BUSINESS AND BY THE UNIVERSITY FOR THE BALANCE OF HIS EXPENSES.

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B-133044, MARCH 11, 1970, 49 COMP. GEN. 572

OFFICERS AND EMPLOYEES -- CONTRIBUTIONS FROM SOURCES OTHER THAN UNITED STATES -- ACCEPTANCE A VETERANS ADMINISTRATION PHYSICIAN AUTHORIZED TO BE ABSENT WITHOUT CHARGE TO LEAVE TO ATTEND PROFESSIONAL ACTIVITIES WHOSE TRAVEL EXPENSES ARE PAID BY OR FROM FUNDS CONTROLLED BY A UNIVERSITY WHOSE MEDICAL COLLEGE IS AFFILIATED WITH THE HOSPITAL EMPLOYING THE PHYSICIAN MAY RETAIN THE CONTRIBUTIONS RECEIVED FROM THE UNIVERSITY, WHICH IS A TAX EXEMPT ORGANIZATION WITHIN THE SCOPE OF 26 U.S.C. 501(C)(3) AND, THEREFORE, AUTHORIZED UNDER 5 U.S.C. 4111 TO MAKE CONTRIBUTIONS COVERING TRAVEL, SUBSISTENCE, AND OTHER EXPENSES INCIDENT TO TRAINING A GOVERNMENT EMPLOYEE, OR HIS ATTENDANCE AT A MEETING. HOWEVER, PURSUANT TO 5 U.S.C. 4111(B), AND BUREAU OF THE BUDGET CIRCULAR NO. A-48, FOR ANY PERIOD OF TIME FOR WHICH THE UNIVERSITY MAKES A CONTRIBUTION THERE MUST BE AN APPROPRIATE REDUCTION IN AMOUNTS PAYABLE BY THE GOVERNMENT FOR THE SAME PURPOSE. TRAVEL EXPENSES -- CONTRIBUTIONS FROM PRIVATE SOURCES -- ACCEPTANCE BY EMPLOYEE WHEN A VETERANS ADMINISTRATION PHYSICIAN EMPLOYED BY A HOSPITAL AFFILIATED WITH THE MEDICAL COLLEGE OF A UNIVERSITY IS AUTHORIZED BOTH TRAVEL TO ATTEND A MEDICAL MEETING TO CONDUCT GOVERNMENT BUSINESS FOR A PORTION OF THE MEETING, AND TO BE ABSENT WITHOUT CHARGE TO LEAVE TO ATTEND THE REMAINDER OF THE MEETING, AND HE IS REIMBURSED BY THE GOVERNMENT FOR THE TRAVEL COSTS AND PER DIEM INCURRED ON GOVERNMENT BUSINESS AND BY THE UNIVERSITY FOR THE BALANCE OF HIS EXPENSES, THE CONTRIBUTION BY THE UNIVERSITY PURSUANT TO ITS TAX EXEMPT STATUS UNDER 26 U.S.C. 501(C)(3), AND AUTHORITY UNDER 5 U.S.C. 4111, MAY BE RETAINED BY THE EMPLOYEE. TRAVEL EXPENSES -- CONTRIBUTIONS FROM PRIVATE SOURCES -- ACCEPTANCE BY AGENCY THE FUNDS RECEIVED BY A VETERANS ADMINISTRATION PHYSICIAN FROM A UNIVERSITY WHOSE MEDICAL SCHOOL IS AFFILIATED WITH THE VA HOSPITAL EMPLOYING THE PHYSICIAN, TO PERMIT HIM TO UNDERTAKE UNIVERSITY BUSINESS WHILE IN A TRAVEL STATUS, WHICH FUNDS ARE IN ADDITION TO THE TRAVEL AND PER DIEM AUTHORIZED TO CONDUCT GOVERNMENT BUSINESS FOR THE ENTIRE PERIOD OF A MEDICAL MEETING, SEMINAR, ETC, MAY NOT BE RETAINED BY THE PHYSICIAN, AND UNDER THE RULE THAT THE EMPLOYEE IS REGARDED AS HAVING RECEIVED THE CONTRIBUTION ON BEHALF OF THE GOVERNMENT, THE AMOUNT OF THE CONTRIBUTION IS FOR DEPOSIT INTO THE TREASURY AS MISCELLANEOUS RECEIPTS, UNLESS THE EMPLOYING AGENCY HAS STATUTORY AUTHORITY TO ACCEPT GIFTS, THUS AVOIDING THE UNLAWFUL AUGMENTATION OF APPROPRIATIONS. OFFICERS AND EMPLOYEES -- CONTRIBUTIONS FROM SOURCES OTHER THAN UNITED STATES -- ACCEPTANCE WHERE A PHYSICIAN EMPLOYED BY A VETERANS ADMINISTRATION HOSPITAL THAT IS AFFILIATED WITH THE MEDICAL SCHOOL OF A UNIVERSITY IS AUTHORIZED TRAVEL AND PER DIEM TO UNDERTAKE GOVERNMENT BUSINESS FOR A SPECIFIED PERIOD, PERFORMS DUTIES FOR THE UNIVERSITY WHEN IN A NONPAY OR ANNUAL LEAVE STATUS WHILE TRAVELING, THE REIMBURSEMENT BY THE UNIVERSITY OF THE EXPENSES INCURRED BY THE PHYSICIAN DURING NONDUTY DAYS SHOULD NOT BE CONSTRUED AS SUPPLEMENTING VETERANS ADMINISTRATION APPROPRIATIONS.

TO THE ADMINISTRATOR, VETERANS ADMINISTRATION, MARCH 11, 1970:

WE REFER TO YOUR LETTER OF JANUARY 16, 1970, REQUESTING OUR DECISION ON SEVERAL QUESTIONS CONCERNING THE SUPPLEMENTATION OF TRAVEL ALLOWANCES BY THE UNIVERSITY OF UTAH IN THE CASE OF FIVE PHYSICIANS EMPLOYED AT THE VETERANS ADMINISTRATION (VA) HOSPITAL IN SALT LAKE CITY.

38 U.S.C. 4108 IS QUOTED IN YOUR LETTER AS FOLLOWS:

NOTWITHSTANDING ANY LAW, EXECUTIVE ORDER, OR REGULATION, THE ADMINISTRATOR SHALL PRESCRIBE BY REGULATION THE HOURS AND CONDITIONS OF EMPLOYMENT AND LEAVES OF ABSENCE OF PHYSICIANS, DENTISTS, AND NURSES.

IN CONNECTION WITH THE IMPLEMENTATION OF THE AUTHORITY TO REGULATE CONCERNING LEAVES OF ABSENCE AND HOURS AND CONDITIONS OF EMPLOYMENT YOUR LETTER SAYS:

THE DEPARTMENT OF MEDICINE AND SURGERY SUPPLEMENT TO VETERANS ADMINISTRATION MANUAL MP-5, PART II, PARAGRAPH 7.10 SETS OUT CIRCUMSTANCES UNDER WHICH AN EMPLOYEE CAN BE AUTHORIZED ABSENCE WITHOUT CHARGE TO LEAVE OR LOSS OF BASIC SALARY. AMONG THESE CONDITIONS, AND PARTICULARLY PERTINENT TO THIS INQUIRY, ARE PROVISIONS PERMITTING ABSENCE WITHOUT CHARGE TO LEAVE FOR THE PURPOSES OF ATTENDING INTERNATIONAL, SECTIONAL, STATE AND LOCAL, MEDICAL, DENTAL, SCIENTIFIC CONFERENCES, AS WELL AS EDUCATIONAL LECTURES, SEMINARS, COURSES OF INSTRUCTION, ETC. THIS AUTHORITY, WHILE ISSUED PURSUANT TO THE PROVISIONS OF TITLE 38, CITED ABOVE, AND APPLICABLE ONLY TO PHYSICIANS, DENTISTS AND NURSES EMPLOYED IN THE DEPARTMENT OF MEDICINE AND SURGERY, DOES NOT APPEAR TO BE SUBSTANTIALLY DIFFERENT FROM THOSE CIRCUMSTANCES UNDER WHICH CLASSIFIED EMPLOYEES MAY BE AUTHORIZED ABSENCE WITHOUT CHARGE TO LEAVE.

UNDER CERTAIN CIRCUMSTANCES, FULL-TIME PHYSICIANS IN THE DEPARTMENT OF MEDICINE AND SURGERY ARE AUTHORIZED TO PARTICIPATE IN PROFESSIONAL ACTIVITIES OUTSIDE THEIR VETERANS ADMINISTRATION RESPONSIBILITIES. IMPORTANT PART OF THESE ACTIVITIES IS A TEACHING FUNCTION WHICH INVOLVES FACULTY APPOINTMENTS ON THE STAFF OF THE MEDICAL SCHOOL AFFILIATED WITH THE PARTICULAR VETERANS ADMINISTRATION HOSPITAL. IN THE COURSE OF THESE ACTIVITIES, EARNINGS MAY BE GENERATED WHICH ARE DEPOSITED TO SPECIAL FUND ACCOUNTS.

SUCH SPECIAL FUND ACCOUNTS ARE DESCRIBED IN YOUR LETTER AS FOLLOWS:

SUCH SPECIAL FUND ACCOUNTS ARE A COMMON PRACTICE IN MOST OF THE NATION'S MEDICAL SCHOOLS. THEY ARE CALLED BY DIFFERENT NAMES IN DIFFERENT PARTS OF THE COUNTRY. THE MOST FREQUENTLY USED IS THE ACADEMIC ENRICHMENT FUND. UNDER THIS BROAD HEADING, SPECIAL FUNDS ARE ESTABLISHED BY DEPARTMENTS OF THE MEDICAL SCHOOL. EXAMPLES OF THE DEPARTMENTAL FUNDS AT THE UNIVERSITY OF UTAH ARE, TO NAME ONLY A FEW: (1) THE GASTROENTEROLOGY DEVELOPMENT FUND; (2) PLASTIC SURGERY DEVELOPMENT FUND; (3) FLUID RESEARCH ACCOUNT OF METABOLIC DIVISION, DEPARTMENT OF MEDICINE; (4) ORTHOPEDIC DIVISION OF THE DEPARTMENT OF SURGERY; AND (5) THE KIDNEY DEVELOPMENT FUND. THESE SPECIAL "FUNDS" ARE GENERALLY ESTABLISHED BY THE MEDICAL SCHOOL OF THE UNIVERSITY TO PROVIDE FINANCIAL SUPPORT IN WHOLE OR IN PART FOR SUPPLEMENTING ACADEMIC STAFF MEMBERS' SALARIES, PROVIDE FOR FRINGE BENEFITS, RETIREMENT PLANS, LIFE INSURANCE, HEALTH BENEFITS, AND FOR DEFRAYING COSTS INCURRED IN MEETING PROFESSIONAL RESPONSIBILITIES, TRAVEL EXPENSES TO PROFESSIONAL SOCIETIES, AND PROFESSIONAL MEMBERSHIP DUES. IN ADDITION, THEY ARE USED TO PAY FOR PERIODICALS, RECRUITMENT OF PROSPECTIVE FACULTY MEMBERS AND RESIDENTS. UPON AFFILIATION WITH THE UNIVERSITY OF UTAH COLLEGE OF MEDICINE BY THE VETERANS ADMINISTRATION HOSPITAL IN SALT LAKE CITY, THE BENEFITS OF THESE FUNDS WERE EXTENDED TO THOSE VETERANS ADMINISTRATION DOCTORS THAT WERE GIVEN ACADEMIC STAFF OR TEACHING APPOINTMENTS.

THE VARIOUS DEPARTMENTAL FUNDS ARE SUPPORTED GENERALLY BY COLLECTIONS RESULTING FROM CLINICAL PRACTICE BY THE ACADEMIC STAFF, INCLUDING THOSE VETERANS ADMINISTRATION DOCTORS WHO ARE MEMBERS OF THE TEACHING STAFF AT THE UNIVERSITY OF UTAH COLLEGE OF MEDICINE. THE VETERANS ADMINISTRATION DOCTORS' PARTICIPATION IN THE CONTROL OF MONEYS IN THESE ACCOUNTS IS MINIMAL. THE FUNDS GENERATED BY THIS GROUP AS A BY-PRODUCT OF THEIR TEACHING ASSIGNMENT COMES FROM FEES COLLECTED FOR CLINICAL PRACTICE AND ARE USUALLY HELD AND ADMINISTERED BY THE UNIVERSITY. FEES MAY ALSO RESULT FROM CLINICAL PRACTICE BY FACULTY MEMBERS AND BY VETERANS ADMINISTRATION PHYSICIANS FOR THEIR TEACHING ASSIGNMENTS FOR SERVICES PERFORMED BY RESIDENTS AND INTERNS UNDER THEIR TEACHING SUPERVISION. IN SOME INSTANCES, BILLINGS MAY BE, OR HAVE BEEN, MADE BY THE VARIOUS DEPARTMENTS IN THE NAME OF A SPECIFIC VETERANS ADMINISTRATION ATTENDING PHYSICIAN.

AT THE UNIVERSITY OF UTAH COLLEGE OF MEDICINE, MONEYS IN THE SPECIAL FUND ACCOUNTS WERE DISBURSED ON AN INDIVIDUAL CONSIDERATION BASIS. PAYMENTS FROM THE FUND WERE MADE IN MOST INSTANCES ONLY WITH THE APPROVAL OF THE DEPARTMENT HEAD AND/OR ASSISTANT DEAN. THE REPORT SHOWS THAT AT SALT LAKE CITY, THERE WAS A DIFFERENCE OF OPINION AS TO NOT ONLY WHO CONTROLLED SUCH FUNDS, BUT WHO HAD TITLE TO THEM. IN THIS CONNECTION, SEE DR. SNYDER'S CLAIM THAT ONE OF THESE FUNDS WAS HIS PROPERTY. THIS IS NOW RESOLVED BY THE LETTER FROM THE UNIVERSITY OF UTAH, DATED DECEMBER 1, 1969, COPY ENCLOSED.

YOU POINT OUT IT IS YOUR UNDERSTANDING, BASED UPON DECISIONS OF OUR OFFICE, THAT DONATIONS FROM PRIVATE SOURCES FOR OFFICIAL TRAVEL TO CONDUCT GOVERNMENT BUSINESS, IN THE ABSENCE OF STATUTORY AUTHORITY TO ACCEPT GIFTS, IS PROHIBITED AS AN UNLAWFUL AUGMENTATION OF APPROPRIATIONS. YOU UNDERSTAND, FURTHER, THAT WHEN AN AGENCY IS AUTHORIZED TO ACCEPT GIFTS, THE DONATION MAY NOT BE DIRECTED TO THE EMPLOYEE, BUT MUST BE MADE TO THE AGENCY AND REIMBURSEMENT TO THE EMPLOYEE FOR TRAVEL EXPENSES MUST BE IN ACCORDANCE WITH THE APPROPRIATE LAWS AND REGULATIONS RELATING TO TRAVEL. (36 COMP. GEN. 268 (1956), 46 COMP. GEN. 689 (1967), UNPUBLISHED DECISION B-166850, JUNE 13, 1969).

YOU REQUEST OUR VIEWS AS TO THE APPLICATION OF THE FOREGOING PRINCIPLES IN THE FOLLOWING SITUATIONS:

(A) WHERE THE EMPLOYEE IS AUTHORIZED ABSENCE WITHOUT CHARGE TO LEAVE TO ATTEND A MEDICAL MEETING, SEMINAR, ETC., AND HIS TRAVEL EXPENSES ARE PAID BY OR FROM FUNDS CONTROLLED BY THE UNIVERSITY;

(B) WHERE THE EMPLOYEE IS AUTHORIZED TRAVEL TO ATTEND A MEDICAL MEETING, SEMINAR, ETC., TO CONDUCT GOVERNMENT BUSINESS FOR A PORTION OF SUCH MEETING AND AUTHORIZED ABSENCE WITHOUT CHARGE TO LEAVE TO ATTEND THE REMAINDER OF THE MEETING, WHERE THE GOVERNMENT PAYS HIS ENTIRE TRAVEL COSTS AND PER DIEM FOR THOSE DAYS IN WHICH HE IS ENGAGED IN GOVERNMENT BUSINESS, AND THE UNIVERSITY PAYS HIS EXPENSES FOR THOSE DAYS HE IS AUTHORIZED ABSENCE WITHOUT CHARGE TO LEAVE.

(C) WHERE THE EMPLOYEE IS AUTHORIZED TRAVEL AND PER DIEM TO CONDUCT GOVERNMENT BUSINESS FOR THE ENTIRE PERIOD OF A MEDICAL MEETING, SEMINAR, ETC., AND THE UNIVERSITY FURNISHES ADDITIONAL FUNDS TO PERMIT HIM TO UNDERTAKE UNIVERSITY BUSINESS WHILE IN A TRAVEL STATUS;

(D) WHERE THE EMPLOYEE IS AUTHORIZED TRAVEL AND PER DIEM TO UNDERTAKE GOVERNMENT BUSINESS FOR A SPECIFIED PERIOD AND EITHER WHILE ON LEAVE OR ADMINISTRATIVE NON-DUTY TIME WHILE IN A TRAVEL STATUS, UNDERTAKES EMPLOYMENT BY THE UNIVERSITY AND IS REIMBURSED BY THEM FOR HIS EXPENSES DURING THE NON-DUTY DAYS.

WE NOTE THAT UNDER 38 U.S.C. 4113 THE ADMINISTRATOR MAY PAY THE EXPENSES, EXCEPT MEMBERSHIP FEES, OF PHYSICIANS, DENTISTS AND NURSES INCIDENT TO ATTENDANCE AT MEETINGS OF ASSOCIATIONS FOR THE PROMOTION OF MEDICAL AND RELATED SCIENCES. ALSO, UNDER 38 U.S.C. 4115 THE CHIEF MEDICAL DIRECTOR WITH THE APPROVAL OF THE ADMINISTRATOR SHALL PROMULGATE ALL REGULATIONS NECESSARY TO THE ADMINISTRATION OF THE DEPARTMENT OF MEDICINE AND SURGERY AND CONSISTENT WITH EXISTING LAW, INCLUDING REGULATIONS RELATING TO TRAVEL, TRANSPORTATION OF HOUSEHOLD GOODS AND EFFECTS, ETC.

WE CONCUR GENERALLY IN YOUR UNDERSTANDING OF THE REQUIREMENTS TO BE FOLLOWED IN CONNECTION WITH THE RECEIPT OF DONATIONS BY GOVERNMENT EMPLOYEES TRAVELING ON OFFICIAL BUSINESS. HOWEVER, AT THE TIME OF OUR REPORT DATED OCTOBER 6, 1969, TO THE CHAIRMAN, COMMITTEE ON VETERANS AFFAIRS REFERRED TO IN YOUR LETTER, WE DID NOT CONSIDER WHETHER THE UNIVERSITY OF UTAH WAS ONE OF THOSE TAX EXEMPT ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF TITLE 26, UNITED STATES CODE. AN ORGANIZATION WITHIN THE SCOPE OF 501(C)(3) IS AUTHORIZED UNDER 5 U.S.C. 4111 TO MAKE CONTRIBUTIONS COVERING TRAVEL, SUBSISTENCE, AND OTHER EXPENSES INCIDENT TO A PERIOD OF TRAINING BY A GOVERNMENT EMPLOYEE OR INCIDENT TO ATTENDANCE OF THE EMPLOYEE AT A MEETING. WE HAVE ASCERTAINED INFORMALLY FROM THE INTERNAL REVENUE SERVICE THAT THE UNIVERSITY OF UTAH IS, IN FACT, ONE OF THOSE TAX EXEMPT ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF TITLE 26. THUS, A PHYSICIAN WHO RECEIVES FROM THE UNIVERSITY OF UTAH A CONTRIBUTION FOR TRAVEL, SUBSISTENCE, OR OTHER EXPENSES INCIDENT TO A PERIOD OF AUTHORIZED TRAINING OR INCIDENT TO ATTENDANCE AT A MEETING IS PERMITTED TO RETAIN THE FULL AMOUNT OF SUCH CONTRIBUTION. HOWEVER, IN ACCORDANCE WITH SUBSECTION (B) OF SECTION 4111 AND BUREAU OF THE BUDGET CIRCULAR NO. A-48, FEBRUARY 13, 1959, THE AMOUNTS THAT OTHERWISE WOULD BE PAYABLE BY THE GOVERNMENT ON ACCOUNT OF THE EMPLOYEES' TRAVEL OR SUBSISTENCE ARE TO BE REDUCED BY THE CONTRIBUTIONS MADE BY THE UNIVERSITY OF UTAH COVERING THE SAME TYPE EXPENSES.

WHEN A CONTRIBUTION IS MADE BY A TAX EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF TITLE 26 INCIDENT TO OFFICIAL DUTY OF AN EMPLOYEE WHICH DOES NOT INVOLVE TRAINING OR ATTENDANCE AT A MEETING, THE USUAL RULE REFERRED TO IN YOUR UNDERSTANDING OF THE MATTER SHOULD BE FOLLOWED. THAT IS, THE EMPLOYEE IS TO BE REGARDED AS HAVING RECEIVED THE CONTRIBUTION ON BEHALF OF THE GOVERNMENT AND THE AMOUNT, THEREFORE, WOULD BE FOR DEPOSIT INTO THE TREASURY AS A MISCELLANEOUS RECEIPT UNLESS, OF COURSE, THE EMPLOYING AGENCY HAD STATUTORY AUTHORITY TO ACCEPT GIFTS IN WHICH EVENT THE DONATION COULD BE ACCEPTED AND UTILIZED BY THE EMPLOYING AGENCY WITHOUT DEPOSIT INTO THE GENERAL FUND OF THE TREASURY. WITH THESE CONCEPTS IN MIND, THE FOLLOWING CONCLUSIONS ARE REACHED WITH RESPECT TO THE FOUR SPECIFIC SITUATIONS ENUMERATED IN YOUR LETTER:

(A) THE EMPLOYEE WOULD BE PERMITTED TO RETAIN CONTRIBUTIONS RECEIVED FROM THE UNIVERSITY.

(B) WE UNDERSTAND THAT IN THIS SITUATION THE GOVERNMENT PAYS THE ENTIRE TRAVEL COST AND SUBSISTENCE IN GOING TO AND FROM THE MEETING AND ON THOSE DAYS WHEN THE EMPLOYEE IS CONDUCTING GOVERNMENT BUSINESS. ON OTHER DAYS WHEN THE EMPLOYEE IS ON EXCUSED ABSENCE BUT IS NOT ACTUALLY CONDUCTING GOVERNMENT BUSINESS BUT IS STILL ATTENDING THE MEETING THE UNIVERSITY WOULD PAY HIS EXPENSES. UNDER THESE CIRCUMSTANCES ACCEPTANCE OF THE CONTRIBUTION BY THE EMPLOYEE WOULD BE AUTHORIZED.

(C) IN THIS SITUATION THE EMPLOYEE'S OFFICIAL TRAVEL STATUS FOR WHICH HE RECEIVES REIMBURSEMENT FROM THE GOVERNMENT CONTINUES THROUGH THE ENTIRE PERIOD OF THE MEDICAL MEETING BUT THE UNIVERSITY FURNISHES THE EMPLOYEE ADDITIONAL FUNDS TO PERMIT HIM TO PERFORM CERTAIN UNIVERSITY BUSINESS SEPARATE AND APART FROM HIS OFFICIALLY ORDERED ATTENDANCE AT THE MEETING. UNLESS THIS FURTHER UNIVERSITY BUSINESS INVOLVED OTHER MEETINGS RELATED TO HIS VA DUTIES, THE EMPLOYEE WOULD NOT BE PERMITTED TO RETAIN THE ADDITIONAL FUNDS WHICH WOULD BE PAID HIM BY THE UNIVERSITY. RATHER, SUCH FUNDS WOULD BE FOR DEPOSIT IN ACCORDANCE WITH THE PRINCIPLE PREVIOUSLY MENTIONED.

(D) IF, WHEN PERFORMING THE DUTIES FOR THE UNIVERSITY, THE EMPLOYEE IS IN A NONPAY STATUS OR IN A LEAVE WITH PAY STATUS (ASSUMED TO BE VACATION LEAVE) THE AMOUNTS RECEIVED FROM THE UNIVERSITY SHOULD NOT BE CONSTRUED AS SUPPLEMENTING VA APPROPRIATIONS. IN OTHER SITUATIONS THE RULES HERETOFORE DISCUSSED WOULD APPLY.

CONCERNING THE SPECIFIC VOUCHERS SUBMITTED HERE OUR UNDERSTANDING IS THAT THE SITUATION INVOLVED IN EACH IS ONE IN WHICH THE UNIVERSITY, IN ACCORDANCE WITH 5 U.S.C. 4111, IS PERMITTED TO MAKE AND THE VA PHYSICIAN INVOLVED IS PERMITTED TO RECEIVE CONTRIBUTIONS COVERING TRAVELING EXPENSES. WE UNDERSTAND ALSO THAT THE AMOUNTS PAID BY THE UNIVERSITY IN EACH CASE ARE ON AN ACTUAL EXPENSE BASIS AND COVER SPECIFIC PERIODS OF TIME. THUS, IN ACCORDANCE WITH 5 U.S.C. 4111(B) AND BUREAU OF THE BUDGET CIRCULAR NO. A-48, FOR ANY PERIOD OF TIME FOR WHICH THE UNIVERSITY MAKES A CONTRIBUTION THERE MUST BE AN APPROPRIATE REDUCTION IN AMOUNTS PAYABLE BY THE GOVERNMENT FOR THE SAME PURPOSE. FOR EXAMPLE, IF FOR ANY DAY THE UNIVERSITY PAYS THE ENTIRE COST OF MEALS, LODGING, AND OTHER SUBSISTENCE ITEMS NO PER DIEM WOULD BE PAYABLE BY THE GOVERNMENT. HOWEVER, THE EMPLOYEE WOULD BE AUTHORIZED TO RETAIN THE FULL CONTRIBUTION MADE BY THE UNIVERSITY REGARDLESS OF THE AMOUNT THEREOF. FOR THOSE DAYS ON WHICH THE CONTRIBUTION FOR LODGING, MEALS AND OTHER SUBSISTENCE ITEMS IS LESS THAN THE AUTHORIZED PER DIEM THE EMPLOYEE MAY RECEIVE THE FULL CONTRIBUTION BUT THE AUTHORIZED PER DIEM MUST BE REDUCED BY THE AMOUNT OF SUCH CONTRIBUTION.

THE AMOUNT OF THE INDEBTEDNESS OF EACH OF THE EMPLOYEES INVOLVED SHOULD BE REDETERMINED ON THE FOREGOING BASIS. IF, IN CONNECTION WITH SUCH REDETERMINATIONS, ANY QUESTION ARISES CONCERNING THE APPLICATION OF THE FOREGOING PRINCIPLES IT MAY BE TRANSMITTED HERE FOR A FURTHER DECISION.

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