Section 73.735-303 - Use of government funds(a) An employee shall not:(1) Improperly use official travel;(2) Improperly use payroll and other vouchers and documents on which Government payments are based;(3) Take or fail to account for funds with which the employee is entrusted in his or her official position; or(4) Take other Government funds for personal use. Violation of these prohibitions carry criminal penalties.(b) In addition, employees shall avoid wasteful actions or behavior in the performance of their assigned duties.