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B-195247 1 (1979-08-29)

handle is hein.gao/gaobadhom0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION OF THE UNITED STATES WASHINGTON, D.C. 20548 AU ZZ) 4W79 FJLE: B-195247 DATE: 4ATTER OF: hristmas gifts of jackets and sweaters distributed to Job Corps participants by the Forest Service DIGE S T: E enditure of Imprest Funds to cover the cos of jacket and sweaters as Christmas gifts to certain Corpsmen at the Wolk Creek Job Corps Center, with the intent of increasin morale of the Corpsmen and to enhance their program sup- port, is unauthorized in that such items are in the nature of personal gifts and thus expenditures therefor do not constitute necessary and proper use of appropriated.funds. Mr. David Alexer, an authorized certifying officer at the Forest Service, has requested our opinion as to the propriety of certifying for payment a voucher in the sum of $241.82. This amount covers the cost of 18 sweaters and 10 jackets distributed to 28 Corpsmen who, - for a variety of reasons, did not leave the Wolf Creek Job Corps Center during the 1978 Christmas season. According to Mr. Alexer, these items were purchased with the belief that they were expenses which could properly be charged to Center Operations account 723, Morale, Recreation and Welfare Supplies. The Forest Service Manual definition of this account states: . . . charge this account with the cost of all supplies and materials used in conducting the morale, recreation and welfare program for enrollees. The Job Corps, which was established as title IV of the Com- prehensive Employment and Training Act (CETA). Pub. L. No. 95-203, December 28, 1973, 87 Stat. 839, 863-873, 29 U.S.C. §§ 801, 911-929 (1976). Subsection 409(a) of CETA, 29 U.S.C. § 919(a) provides in part: The Secretary may provide enrollees with such personal, travel, and leave allowances, and such quarters, subsistence, transportation, equipment, clothing, recreational services, and other expenses as he may deem necessary or appropriate to their needs. Personal allowances shall be established at a rate not to exceed * * *. To the degree rea- sonable, enrollees shall be required to meet or contribute to costs associated with their individual comfort and enjoyment from their personal allowances.

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