Report Says Ex-Head of V.A. Flew Home at U.S. Expense

Robert P. Nimmo, who resigned as head of the Veterans Administration in November, made four trips to his California home at Government expense in his first 11 months in office, according to Government auditors.

Mr. Nimmo also had the Air Force fly him from Reno to Washington so he could attend a White House luncheon, the General Accounting Office said Thursday in a report to Congress.

The Veterans Administration reimbursed the Air Force $5,602 for the flight.

In an interview before he left office, Mr. Nimmo said the criticisms of him in the G.A.O. report were ''absolutely birdseed.'' He added: ''Somebody for some reason wanted to make an issue of it and did. I don't have any apologies at all for any of the things I've been criticized for.''

Mr. Nimmo denied that his resignation had been motivated by advance knowledge of the report. He resigned, he said, because ''I've probably done as much as I could here and it is time to go home and take care of my own affairs.''

The G.A.O. questioned why Mr. Nimmo flew first-class on 14 of the 22 business trips he took between June 1981 and last July. The agency said the ''excess cost'' of fare for Mr. Nimmo and an aide who accompanied him on 12 of the trips amounted to $8,600. The report showed that he had visited his home in San Luis Obispo, Calif., on four of the trips.