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B-221940 1 (1987-10-07)

handle is hein.gao/gaobacsml0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Office of the General Counsel B-221940 October 7, 1987 G. J. Pellon, Certifying Officer Internal Revenue Service Southeast Region P.O. Box 926 Atlanta, Georgia 30301 Dear Mr. Pellon: This is in response to your request (your reference RM:F:A:GP) for relief of Ms. Cynthia F. Mays, imprest fund cashier at the Nashville District, from liability for improper payments in the amount of $119.63 made in November 1985. For the reasons stated below, relief is granted. The expenditure in question represents the purchase of coffee, cups, donuts, and a coffee pot to be used in Excel Thru People training seminars conducted for Internal Revenue Service employees. You, as certifying officer, *denied reimbursement to th ' prest fund for these expenses based on 47 Comp. Gen. 657 1968). At the outset, on the record presented, we are unable to determine with certainty whether the expenditures in question yere improper. Your interpretation of 47 Comp. Gen. 657 ,upra, was quite correct. As a general proposi- tion, meaffs or snacks may not be furnishedto government employees at their normal duty stations. However, meals or snAcks may be authorized as a necessary expense under the Governmegt Employees Training Act, specifically 5 U.S.C. S-4109Vf the agency determines that this is necessary to achieve the objectives of the training program. Generally, this requires a determination that attendance at the meals or-snack periods is necessary in order for the employees to Pbtain the full benefit of the raining. See, e.g., B-193955, September 14, 1979.v We do not have enough facts to determine whether this concept would apply to the Excel Thru People seminars. However, even if we proceed on the assumption that the expenditures were unauthorized, there is adequate basis in this case to grant relief to the disbursing officer from personal liability. 3 0-7

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