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B-205292 1 (1982-06-02)

handle is hein.gao/gaobadkir0001 and id is 1 raw text is: 9 L 6 DECISION 1 7T-V.i UNI TLW DOTATEli W ASHI1NG0TO0N,D, C, V,0UES40E FILE; 13-205292 DATE, June 2, 1982 MATTER OF; Use of appropriated fut-As for Navy fireworks display DIGEST: Navy base desires to use appropriated fJndI to pay fQr flrewrks diqlay provided for a publiv cele- bration of Inderi.ndence Day, Fireworks constitutes entertainmeit and thus may not be paid for. from appropriated funds. Further, while a fireworks dis- play may be useful in establishing good relations with the surrounding comnmunity, it is not a neces- sary expenise which can he charged to appropriated funds, A disbursing officer at the Navy Undersea Warfare Engineeri'g Station, Keyport, Washington (Keyport Station), through the Navy Accounting and Finance Center, has reqjested an advance decision on whether appropriated funds may be used to pay the costs of an Inde- p.endence Day fireworks display, For the reasons Indicatewd below,,we conclude that appropriated funds oay not be used for this purpose. Statement of Facts The Keyport Station has in the past contracted for, and provided fireworks displays for public enjoyment at annual Independence Day celebrat.ons. These celebrations are o;o.ned to the public. For the 1981 celebration, Keyport Station entered into a contract with the Western Fireworks Company for a half-hour display at a cost of $3250. 1 In early June 1981, the disbursing officer at Keyport Station informally asked the Comptroller of the Navy whether the expenditure of appropriated funds for fireworks was appropriate. The Comptroller replied in the negative. On June 27, 1981, after Keyport Station had already entered into the contract for the fireworks display, the Naval Sea Systems Command, Keyport Station's parent coameand, formally asked the Comptroller whether the expenditure for fireworks was appropriate. on July 2, 1931, the Comptroller of the Navy replied as follows: A. When display is for all assigned personnel, dependents and guests, costs are properly chargeable to nonappropriated recreation funds. B. Tn no Instance will costs be charged to appropriated funds. Reason: Such display consid- ere in nature of entertainent.* A *

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