Pension Benefit Guaranty Corporation-Provision of

B-270199 Aug 06, 1996 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Appropriated funds were not available for the purchase of food for employees at Pension Benefit Guaranty Corporation training sessions. Appropriated funds are not available to provide food to government employees at their official duty stations. The food was not a proper training expense under 5 U.S.C. Because provision of the food was not necessary for the employees to obtain the full benefit of the training. The food was not a proper expense of a meeting or conference under 5 U.S.C. Because the sessions were internal events. DECISION This decision is in response to a request from Wayne Robert Poll. We conclude that appropriated funds were not available for the purchase of food for PBGC employees in the circumstances described by the Inspector General in his submission. View Decision Matter of: Pension Benefit Guaranty Corporation-Provision of Food to Employees File: B-270199 Date: August 6, 1996 Appropriated funds were not available for the purchase of food for employees at Pension Benefit Guaranty Corporation training sessions. In general, appropriated funds are not available to provide food to government employees at their official duty stations, unless specific authority exists. Here, the food was not a proper training expense under 5 U.S.C. Sec. 4109, because provision of the food was not necessary for the employees to obtain the full benefit of the training. Further, the food was not a proper expense of a meeting or conference under 5 U.S.C. Sec. 4110, because the sessions were internal events, sponsored by the government, with participants drawn wholly from agency employees, for the purpose of discussing issues relating to the business, management, or day- to-day operations of the agency. DECISION This decision is in response to a request from Wayne Robert Poll, Inspector General of the Pension Benefit Guaranty Corporation (PBGC), concerning the use of appropriated funds for the purchase of food for government employees at PBGC training sessions. For the reasons set forth below, we conclude that appropriated funds were not available for the purchase of food for PBGC employees in the circumstances described by the Inspector General in his submission. BACKGROUND The materials submitted by the Inspector General indicate that during 1995, the PBGC held a series of "seminars"-each lasting 3 hours-for senior officials on the topic of "transforming the organization." These seminars were planned and led by an outside consultant, and "included developing participants' skills in strategic planning and transforming the organization, and also improving interactions and dialogue among the senior level managers of the agency who were the participants." In connection with these seminars, PBGC provided "continental breakfasts" to participants, as well as beverages during "coffee breaks." The Inspector General also has inquired regarding "customer service training" conducted by PBGC during 1995. The submission of the Inspector General indicates that candy and other snack items were provided to participants during this training. [1] DISCUSSION In general, appropriated funds are not available to provide food to government employees at their official duty stations. 72 Comp.Gen. 178 (1993). Feeding oneself is a personal expense which a government employee is expected to bear from his or her salary. 65 Comp.Gen. 738, 739 (1986). There are, however, exceptions to this general rule. We will discuss applicability in the instant case of two exceptions based on provisions of the Training Act, 5 U.S.C. Sec. 4109 (1994), regarding training expenses, and 5 U.S.C. Sec. 4110 (1994), regarding expenses of meetings and conferences. The Training Exception, 5 U.S.C. Sec. 4109 Food may be provided for employees as a necessary expense under the Government Employees Training Act, which provides that the head of an agency may pay the necessary expenses of training, including the necessary cost of "other services or facilities directly related to the training of the employee." 5 U.S.C. Sec. 4109(a)(2)(F) (1994). Under this specific statutory authority, food may be provided at government expense to employees attending an authorized training program when provision of that food is necessary to achieve the objectives of the training program. 49 Comp.Gen. 185 (1968). Generally, provision of food under section 4109 requires a determination that provision of the food is necessary in order for the employees to obtain the full benefit of the training. B-247966, June 16, 1993. Here, we do not question that the gatherings at PBGC constituted training. On balance, the submission indicates that the sessions, which were funded with training funds, reasonably were determined by PBGC to constitute training within the meaning of that term in 5 U.S.C. Sec. 4109. See 5 U.S.C. Sec. 4101(4) (1994); 68 Comp.Gen. 606, 607 (1989).