About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-180272 1 (1974-07-23)

handle is hein.gao/gaobadccq0001 and id is 1 raw text is: '~'C' d cccI 9 5 THE COMPTROLLER GENERAL SION OF THE UNITED STATES a * WASHINGTON, D.C. 20549 FILE: B-180272 DATE: JUL 23 1974 MATTER OF: Certification of invoices for payment. DIGEST: Invoices covering cost of one kitchen sink with attached cabinet, one vall cabinet, one refri- erator, aiiu wal.1 covering matcrail -may ve ceri- fied for payment in this instance in view of the comparatively small amounts involved and the administrative determination that tue expenaitures were necessary to provide a place for employees to eat lunch. This decision to Jerome D. Fallon, Authorized Certifying Officer, General Services Administration, is in response to his request of February 14, 1)74, for an aavance decision as o wueter voucuLers covering invoices for the purchase of one kitchen sink with attached cabinet, and one wall cabinet totaling $220; one refrigerator in the amount of $119.99; and wall covering material in tme amunt of $78.39 by Occupational Safety and Health Review Commission (OSHEC) > may be properly certified for payment. The certifyine officer has doubt as to the validity of payment because of our decision 47 Coup. Gen. 657 (1968), holding that such expenses are not the necessary exnense contemulated by that term as used in appropriation acts, and, unless specifically made avail- able, appropriations may not be charged with a cost that is considered in the nature of entertainment. That case concerned the purchase of two coffee makers, cups, and holders in the total amount of $43.89 intended for use in servin coffee at meetines desiqned to inorove management relationanip. in view of the small amount involved and the administrative belief that the interests of the Government would be promoted through the use of the equipment we did not feel required to further question the transaction even though we found that the serving of coffee or other refreshments at meetings such as described could not be said to be a necessary expane-s as that term was used in the appropriations available to the agency. A letter dated May 8, 1974, from the Chairman of OSERC states that the purchases in question vere made in order to afford the employees of the Commission a kitchen-lunchroom facility. Prior thereto--according to the Chairman-it had been a common practice La 041 ('A4 -- '

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most