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B-195896 1 (1979-10-22)

handle is hein.gao/gaobadhrn0001 and id is 1 raw text is: 




DECISION


FILE: B-195896


DATE:   October 22, 1979


MATTER OF: Photographic mementos of dedication   ceremony of
              Klondike Visitor Center


DIGEST:


Photographs sent as mementos to participants in Klondike
Visitor Center dedication ceremony were not justified as
necessary to Center's purposes, and thus voucher to replen-
ish cashier's expenditures for such photographs may not be
certified for payment.


     An authorized certifying officer of the National Park Service has
requested our decision on the propriety of certifying for payment an
imprest fund reimbursement voucher for $148.80. The money was spent
to reproduce photographs taken at the dedication of the Klondike Gold
Rush National Historical Park Seattle Visitor Center. These photo-
graphs are to be used for Klondike's records of the dedication and
as mementos sent with thank you letters to Canadian government officials,
Congressmen, and others who assisted with or were in attendance at the
ceremony.

     These expenditures are not specifically authorized by any appro-
priation act or other statute. We have long held that appropriated
funds may be used for objects not specifically set forth in an appro-
priation act only if there is a direct connection between such objects
and the purpose for which the appropriation was made, and if the object
is essential to carry out those purposes. 55 Comp. Gen. 346, 347 (1975).

     The certifying officer states that these expenses were not required
in conducting the opening and dedication ceremony. The justification
offered for the expense is the statement in support of the requisition
that it is in the interest of the National Park Service to provide
limited photographic momentos [sic] to these individuals in recogni-
tion of their contributions. The requisition also indicates that
the reproductions are to be used for thank you response to dignitaries,
and for the Klondike album file.

     We refused to approve an expenditure for a-similar purpose in
55 Comp. Gen. 346 (1975). That decision concerned a gift of marble
paperweights and walnut plaques to Government officials and others
in recognition of their support for the United States Army Criminal
Investigation Command.


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          THE  COMPTROLLER GENERAL
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          WASH   iNrGTO  N,   0.C.   20548

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