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B-208527 1 (1983-09-20)

handle is hein.gao/gaobadlie0001 and id is 1 raw text is: .. W A S H I N G T N, . C. 2 0 5 4 6 FILE. B-208527 OATS: • MATTER OF: United States Military Academy-- Entertainment of Cadets with Apprcpriated FundsL DIGEST: . Funds appropriated to the Department of the Army are not available to reimburse United States Military Academy commissioned and noncommissioned officers for expenses incurred in entertaining cadets and their guests in the officers' homes during special Academy occasions. GAO does not accept the rationale offered by the Commandant of the Academy that expenditures for such social functions are an essential part of cadets' training and development. The parties are primarily entertainment aid appropriated funds are not available for entertainment unless specifically authorized by statute. Since there is no specific authority for the entertainment of cadets by the Academy officers, Army appropriated funds are not available to reimburse them. 4 Comp. Gen. 169 (1924), 60 Comp. Gen. 30a (1981) cited. The Assistant Secretary of the Army for Installations, Lo- gistics and Financial Management requested our decision on whether appropriated funds are available to reimburse United States Mili- tary Academy regimental tactical officers, Corps of Cadets staff officers and command sergeants major, for expenses incurred in entertaining cadets and their guests on occasions such as Yearling Winter Weekend, Plebe-Parent Weekend, First Class Ring Weekend, 100th Night Weekend, and Graduation Week, among others. We hold that funds appropriated for the Army are not available to pay for such social functions, for the reasons given below. As explained in the submission, the Academy annually coniducts a number of receptions and other special social events for the cadets and their guests. A policy statement of the Commandant of- ficially encourages commissioned and noncommissioned officers who teach at the Academy to act as hosts, for these functions. Mar- ried officers entertain the cadets in their homes. Bachelor offi- cers who live in one-room apartments on post entertain at a nearby hotel or at the Officers' Open Mess. The officers have been partly reimbursed for their expenses in conducting these activities from nonappropriated funds. In some cases, however, the officers' ex- penditures exceeded the reimbursement.

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