United States International Trade Commission – Cultural Awareness, B-278805, July 21, 1999

B-278805 Jul 21, 1999 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Gen. 303 (1981) does not require that a program or event have a specific. Advance written approval in a formal agency issuance to be a formal Equal Employment Opportunity program for which appropriated funds are available for artistic performances. It is sufficient that an authorized agency official determines that the artistic performance is part of a program or event that advances equal employment opportunity objectives. 2. An agency may reimburse a voluntary creditor who personally paid musicians for performing at a cultural awareness program if the ITC determines (1) that the underlying payment was authorized. (2) failure to act would have resulted in a disruption of relevant program activity. View Decision Matter of: United States International Trade Commission – Cultural Awareness File: B-278805 Date: July 21, 1999 DIGEST DECISION This decision is in response to separate requests from the Director, Office of Finance and Budget, and the Inspector General of the United States International Trade Commission (ITC) regarding the use of ITC funds to pay musicians performing at a cultural awareness program. The ITC officials essentially ask (1) whether ITC funds were available for a musical performance at a cultural awareness program for "Irish-American Heritage Month," (2) whether the ITC may reimburse the Director, Office of Equal Employment Opportunity, ITC, for personal funds paid to the musicians, and (3) whether reimbursement is now barred because more than three years have elapsed since the Director made the payments. As discussed below, ITC funds are available to pay the musicians and, subject to ITC making the requisite findings, ITC may reimburse the Director for personal funds used to pay the musicians. Should ITC make the requisite findings, ITC is not now barred from reimbursing the Director by the three-year statute of limitation imposed by 31 U.S.C. Sec. 3526(c) (1994). Background On March 8, 1994, the President proclaimed March 1994 as Irish-American Heritage Month, urging Americans to observe the month with appropriate ceremonies and activities. /1/ On March 9, 1994, the Director, Office of Equal Employment Opportunity (OEEO), United States International Trade Commission (ITC), submitted a "Requisition for Supplies, Equipment, or Services," to procure the services of an Irish Band to perform for Commission employees on St. Patrick's day. The musicians were to be part of a program presenting factual information about the Irish culture, including an explanation by the musicians of the history of each song. The musicians were to be paid $300. After reviewing the preliminary requisition for services, /2/ the Director, Office of Finance and Budget (OFB), met with the OEEO Director on March 11, 1994, and advised the Director that appropriated funds were not available to pay the musicians an honorarium for participation in the planned program. The OEEO Director proceeded with the program on March 16 and paid the musicians with personal funds. The Director also requested that OFB reconsider its verbal opinion denying payment. By memorandum to the OEEO Director, dated April 13, 1994, the OFB Director again denied the payment, reasoning that the ITC did not have a formal written Equal Employment Opportunity program that specifies as one of its objectives the promotion of cultural awareness as they believed 60 Comp. Gen. 303 (1981) required. The matter arose again in June 1997 when the ITC General Counsel opined that the expense for the Irish Band was an allowable expense. Partly as a result of the General Counsel's opinion, the OEEO Director submitted a "Requisition for Supplies, Equipment, or Services," dated July 18, 1997, making "a request for reimbursement in the amount of $300 for fees paid for musical program of Irish music and folk songs with narrative presentation relative to origin and cultural history of Irish Americans." The Inspector General subsequently issued a report on September 30, 1997, concurring in the General Counsel's opinion. Because of differences of opinion within ITC, the OFB Director and later the IG submitted this matter to us for an advance decision. Analysis Equal Employment Opportunity Program In 60 Comp. Gen. 303 (1981), we considered whether appropriated funds were available to pay for a performance of African dancers at a ceremony observing Black History Month. We concluded that appropriated funds would be available for "a live artistic performance as an authorized part of an agency's Equal Employment Opportunity (EEO) effort if, as in this case, it is a part of a formal program determined by the agency to be intended to advance EEO objectives, and consists of a number of different types of presentations designed to promote EEO training objectives of making the audience aware of the culture or ethnic history being celebrated." 60 Comp. Gen.