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B-226781 1 (1988-01-11)

handle is hein.gao/gaobadmyx0001 and id is 1 raw text is: 


         The Comptroller General
         of the United States
         Washington, D.C. 20548
IDecision


                   National Park Service - Christmas Decorations
         Matterof. and Open House.

         File:     B-226781

         Date:     January ii, 1980

         DIGEST

         Appropriated funds may be used to buy Christmas decorations
         for an interpretive display at the Grant-Kohrs Ranch
         National Historic Site where such an expense is directly
         related to the National Park Service authority in adminis-
         tering historic sites. However, appropriated funds may not
         be used for open house expenses since such funds may not be
         used for entertaining individuals for public relations
         purposes unless specifically authorized.


         DECISION

         The authorized certifying officer for the Rocky Mountain
         Regional Office of the National Park Service (NPS), U.S.
         Department of the Interior, requests our decision concerning
         the permissibility of certifying an imprest fund replenish-
         .ment voucher for payment totaling $118.37. The voucher is
         for various holiday item expenses for the Grant-Kohrs Ranch
         National Historic Site. Payment on this voucher was
         initially disallowed by the NPS Regional Finance Office.
         Consistent with our discussion below, while we will not
         question the expenditures for the Christmas decorations, we
         find that the expenditures for the open house are not
         permissible.

         The expenses incurred by the NPS unit at the Grant-Kohrs
         Ranch fall into two different categories. The first
         category of expenses is for items used to decorate the
         historic ranch house for Christmas, including a tree skirt,
         wreaths and ribbons. The second category of expenses is
         for items used at an open house at the NPS unit, including
         paper products for serving donated refreshments and a Santa
         Clause suit rental. In justification of these expenses, the
         submission indicates that the NPS Director encouraged all
         NPS units to decorate for the holiday season and to host an
         open house, primarily as a public relations tool to
         encourage park visitors during the holiday season, and also
         as a source of fun and inspiration for the units.


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