U.S. Army Corps of Engineers, North Atlantic Division -- Food for a Cultural Awareness Program, B-301184, January 15, 2004

B-301184 Jan 15, 2004 Jump To VIEW DECISION DOWNLOADS RELATED PAGES GAO CONTACTS Highlights Pursuant to 31 U.S.C. 3529(a), the Acting Deputy Director of Finance, U.S. Army Corps of Engineers (Corps), requests an advance decision regarding the purchase of food for a Black History Month program. View Decision B-301184, U.S. Army Corps of Engineers, North Atlantic Division -- Food for a Cultural Awareness Program, January 15, 2004 Decision Matter of: U.S. Army Corps of Engineers, North Atlantic Division -- Food for a Cultural Awareness Program File: B-301184 Date: January 15, 2004 DIGEST The U.S. Army Corps of Engineers' appropriation is not available to pay for the costs of food offered at the Corps' North Atlantic Division's February 2003 Black History Month program. The record here indicates that a meal was offered at the program, not a sampling of food. While the program flier referred to a "food sampling," all other evidence in the record, including the time of the program, the food items served and the amounts available, indicate that a meal, not a sampling, was offered. DECISION Pursuant to 31 U.S.C. 3529(a), the Acting Deputy Director of Finance, U.S. Army Corps of Engineers (Corps), requests an advance decision regarding the purchase of food for a Black History Month program. For the reasons set forth below, we conclude that the Corps may not use its appropriation to pay for the food. BACKGROUND The Corps, North Atlantic Division, New York, celebrated Black History Month with a program on February 26, 2003. This program was scheduled from 11:30 a.m. to 1:30 p.m. and included what the program flier called a "down home" food sampling, poetry reading, a special Black History Contest, and music. The program flier indicates that the North Atlantic Division sponsored the program and identifies the Equal Employment Opportunity (EEO) Office as the contact for additional information about the program. The EEO Director purchased399.12 of food and miscellaneous supplies for the program, including: smothered chicken, fried fish, pan-chopped barbeque (totaling $100.30); cabbage, string beans, and collard greens ($67.50); corn bread and rolls ($38.00); peach cobbler and pecan pie ($33.50); potato salad ($20.00); and related materials, including plates, cups, linens, coffee, as well as approximately $27.00 for prepared cookies and other desserts, etc. (totaling $139.82 including taxes). The EEO Office requested that the Corps reimburse the Director the $399.12. A Corps' certifying officer denied the request for reimbursement on the basis that "appropriated funds cannot be used to purchase food for government employees at the permanent duty station." Letter from Cynthia R. Blevins, Acting Deputy Director, U.S. Army Corps of Engineers Finance Center, to U.S. General Accounting Office, April 23, 2003 ("Blevins Letter"). The Director, contending that the food items were bought as samples for the purpose of furthering cultural awareness, asked the certifying officer to reconsider the denial of reimbursement. The certifying officers who evaluated the reconsideration request did not agree that the food qualified as samples. They concluded that the food "represented a full meal and not a sampling' of ethnic foods." Id . The certifying officers noted, also, that while the activity was scheduled for lunchtime, "[t]here is no indication that employees were told to bring lunch or be prepared to pay for their own lunches." Id . ANALYSIS The general rule is that appropriated funds are not available for the purchase of food for government employees. B-288266, Jan. 27, 2003. The underlying premise of this rule is that it is improper to use taxpayer dollars to feed (or entertain [1] ) government employees because the costs of meals (and entertainment) are personal expenses that an employee is expected to bear. Id . Therefore, unless statutory authority exists to support payment, or the expenditure falls under one of the recognized, narrow exceptions to the general rule, appropriations are not available to provide food to employees at their permanent duty stations. 64 Comp. Gen. 802 (1985). One of the exceptions to this general rule is that agencies may use appropriated funds to pay for samples of ethnic foods prepared and served as an integral part of a celebration intended to promote EEO objectives by increasing employee appreciation for the cultural heritage of ethnic groups. B-199387, March 23, 1982. We recognized this exception in 1981, distinguishing between food and entertainment in connection with legitimate, multi-faceted cultural awareness programs and food and entertainment for the personal benefit of agency employees. When we first addressed this issue, in a 1979 case, we concluded that appropriated funds could not be used to pay for live entertainment at a National Hispanic Heritage Festival. 58 Comp. Gen. 202 (1979).