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B-163764 1 (1977-02-25)

handle is hein.gao/gaobadoum0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 IN REPLY op GgNMRAL COUNSEL B*163764 Hr. Gary L. Everett FEB 2 5 1977 Budget & Finance Officer American Ermbassy Belgrade# Yugoslavia Dear Hr. Everettr This is in response to your memorandum of JanuAry 17, 1977, re- questing our views concerning the propriety of the use of funds from the State Department Salaries and Expenses appropriation and the United States Information Agency appropriation to furnish Christas docorations for official residences and Govermient offices abroad. Speclfic-a'y, you as!: u':ether our decision prohibiting such expend- itures from an appropriati0o for necessary ex.penses of tle Bureau of Customs ( 2 Comp. Gen. 504f(1973)) would aply to expondtura3 frtcrc the appropriations you cite. We have not had occasion to rule on the precise questions you have raised. This O1fice determines whether an expenditure may properly be charged to a particular appropriation on a case-by-case basis, taking into account all pertinent facts and circumstances, upon the request of an accountable officer whether a voucher may be certified for vaymeut r at the request of the head of an agency. 31 U.S.C. §§ 74,82d(970). We consider the languege of the appro- priation to be charged and its history, the mission of the agency involved, and the nature of the particular expenditure in question. Your submission did not indicate that you are an accountable officer, did not include a voucher payment of which is at issue, and did not fall within the statutory authorities which require that we render a formal decision. Moreover, it did not provide sufficient information concerning the circumstances and Justification for purchase of Christmas decorations upon which to base a definitive determination. Nonetheless, for information, we provide the following general discussion of our rules relating to your inquiry. The State Department's current Salaries end Fxpenses appropriation proposed to be charged with expenditures for Christas decorations is available for * ** necessary expenses of the Departb-ent of State* * *. Similarly, the 11177 appropriation to Che United States informaation t;, ncy is for expenses necessary t carry out interuational information activi- ties, Pub. L. Ho. 94-362,90 Stat. 937, 960 (1976). Since the appro- priatiou isL not specificallyavailable for Christmas trees and other )f

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