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B-288266 1 (2003-01-27)

handle is hein.gao/gaobacyeo0001 and id is 1 raw text is: 


   I

          G     A    0Comptroller General
A-      Accountability * Integrity * Reliability                       of the United States
United States General Accounting Office
Washington, DC 20548




           Decision


           Matter of:  Use of Appropriated Funds to Purchase Light Refreshments at
                       Conferences

           File:       B-288266

           Date:       January 27, 2003

           DIGEST

           1. The General Services Administration (GSA), through its travel regulation on
           conference planning, purports to authorize federal agencies to pay for light
           refreshments at official government-sponsored conferences where a majority of the
           attendees are in travel status. 41 C.F.R. § 301-74.11. While GSA is authorized to
           define subsistence for travelers to include light refreshments, 5 U.S.C. § 5702, GSA
           does not have the authority to authorize agencies to pay for light refreshments for
           those not in travel status.

           2. The Comptroller General is required to settle the accounts of the United States.
           31 U.S.C. § 3526(a). Pursuant to his account settlement authority, the Comptroller
           General can take exception to an improper transaction and refuse to relieve a
           certifying officer from personal liability for the amount of money improperly
           expended. Certifying officers are afforded protection from personal liability by
           relying on decisions of the Comptroller General concerning the legality of payments
           disbursing officers may make, or of expenditures covered by vouchers presented to
           certifying officers for certification. 31 U.S.C. § 3529. Since Congress reposed the
           authority in the Comptroller General to settle the accounts of the government,
           certifying officers should not rely on GSA's travel regulation on conference planning
           to authorize light refreshments at meetings for employees in nontravel status.

           3. As a general proposition, absent statutory authority, appropriated funds are not
           available to feed government employees at their duty station. The Comptroller
           General has identified other authorities that, in certain circumstances, permit the use
           of appropriated funds to pay for meals and light refreshments. Agencies (and their
           accountable officers) should rely on existing, relevant statutory authority as
           interpreted by the Comptroller General to determine whether they may provide food
           to federal employees.

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