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B-202028 1 (1981-05-14)

handle is hein.gao/gaobadjjx0001 and id is 1 raw text is: t' OECISION FILE: B-202028 MATTER DIGEST: THE COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 DATE: MAY 14 19 81 OF: Use of appropriated funds for attendance at awards ceremony and dinner lZeexpenditure of appropriated funds by-Lhe-1rte1 RevenueServic for the purchase of tickets to an awards ceremony and dinner of the National Association of Black Accountants was nOt authorized, even though purpose for attending was to show support of the agency's equal oppor- tunity program and to make contacts for possible future employment. 5 U.S.C. § 5946 prohibits the use of appro- priated funds for attendance at such an event except in limited circumstances (such as training) and those cir- cumstances are not here present. While that statute does not prohibit performance of an official Government func- tion such as delivering a speech, these employees attended the banquet on substantially the same basis as the organi- zation's members and supporters. Therefore, the prohibi- tions of 5 U.S.C. § 5946 must apply and bar payment of these expenses. An authorized certifying officer of the Internal Revenue Service (IRS) has requested a decision as to the propriety of the Service's expenditure of $240 for eight corporate tickets to the Fourth Annual Awards and Scholarship Dinner of the National Association of Black Accountants(NABA), Cleveland Chapter, held on November 1, 1980. Her letter indicates that IRS agents attended the banquet in order to establish contacts for recruitment purposes and to demonstrate the commitment of the Internal Revenue Service to its Equal Opportunity Program. Because the use of appropriated funds for this purpose is prohibiEed, we find the payment improper. In a Memorandum submitted to us along with the request for a decision, the Assistant Regional Counse.Dfor the Internal Revenue Service's Central Region Lrgues4that although any charge made spe- cifically for meals at the NABA banquet would not be payable from appropriated funds, the entire fee is payable under the given cir- cumstances since the $30 ticket price is not divisible into portions covering the cost of the meal and the cost of attendance at the re- mainder of the program -_ It is correct that in the absence of autho- rizing legislation, the cost of meals or refreshments furnished to Government employees may not be paid with appropriated funds.jU B-182527, February 12, 1975. t is incorrect, however, that the

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