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B-206706 1 (1983-05-23)

handle is hein.gao/gaobadlcf0001 and id is 1 raw text is: 
                   o       i THE COMPTROLLER GENERAL
    DECISION                 OF THE UNITED        STATES
                             WASHINGTON. 0. C. 20549



    FILE: B-208729                 DATE:    May     1983

    MATTER OF:     Army--Incidental Costs of Commemorative
                   Lunche6i-for Dr. Martin Luther King, Jr.

    DIGEST:
         Army may use appropriated funds to pay obligation
         arising when paying guests attending a luncheon
         were insufficient to yield the minimum revenue
         guaranteed the caterer. The subsequent obligation
         for the deficit was related to a program designed
         to further EEO objectives. See 60 Comp. Gen. 203
         (1981).

     The Assistant Comptroller -&- Finance and Accounting,
Department of the Army, has requested an advance decisi~n.on
whether a voucher for $355.44 from the Redstone Arsenal
Officers Club may be certified for payment from appropriated
funds. The voucher supports a claim arising from a contract
which an employee of the United States Army Missile Command,
Redstone Arsenal, signed with the Officers Club. The
Officers Club promised in the contract to cater a luncheon
sponsored by the Missile Command in commemoration of
Dr. Martin Luther King, Jr. The contractual arrangement may
be ratified in order to permit payment.

     On January 15, 1982, the Missile Command sponsored a
4th annual commemoration for Dr. King. The commemoration
included a luncheon and a luncheon speaker who was paid an
honorarium. Both Government employees and members of the
local community were invited to attend the luncheon. The
project officer, an employee of the Missile Command, signed
a contract with the Officers Club under which at least 540
guests were expected to attend and the club was guaranteed a
minimum of $3,240 in revenue. Those attending were to be
charged $6 each.

     Due to inclement weather, a large number of the ex-
pected guests failed to attend. Although some of the food
which had been prepared for the luncheon was diverted by the
Officers Club to other guests, thus resulting in a credit
against the amount due under the contract, there neverthe-
less remained a balance of $355.44 owed to the club. Con-
cerned Citizens of Alabama, a private group, voluntarily
assumed this liability, paying $355.44 to the Officers


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