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B-226011,B-226900 1 (1987-11-17)

handle is hein.gao/gaobadmxk0001 and id is 1 raw text is: The Comptrolier General of the United States Washington, D.C. 20548 Decision Department of State & General Services Mattero: Administration - Seasonal Decorations File: B-226011, B-226900 Date: November 17, 1987 DIGEST Agency expenditure for seasonal decorations as necessary expenses may be properly payable where purchase is consis- tent with work-related objectives, agency or other applicable regulations, and the agency mission, and is not primarily for the personal convenience or satisfaction of a government employee. Agency must also determine that seasonal decorations are appropriate in light of constitu- tional considerations. GAO advises agencies to establish guidelines to prevent abuse in this area. 52 Comp. Gen. 504 (1973) is overruled and 60 Comp. Gen. 580 (1981) is modified to conform with this decision. DECISION This is in response to two separate requests from certifying officers from the Department of State and from the General Services Administration (GSA), for advance decisions regarding the propriety of certifying for payment vouchers for seasonal decorations. These cases provide us with an opportunity to redefine our position on the recurring issue of whether the cost of seasonal decorations for government offices is an expense properly payable from appropriated funds. These two requests are fundamentally similar and are briefly described below. For the reasons that follow, we conclude that appropriated funds may be used for seasonal office decorations. BACKGROUND B-226011 The authorized certifying officer of the Financial Manage- ment Center in Bonn, West Germany for the Department of State asks our decision concerning the permissibility of certifying a reimbursement voucher for payment totaling $65.00 for Christmas decorations for the Embassy. Previous

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