United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-24 U.S. Government Publishing Office 2003-01-27 monographic deposited born digital 8 p. GA 1.13:B-288266 https://www.govinfo.gov/app/details/GAOREPORTS-B-288266 P0b002ee18fd4c495 f:288266 DGPO 2016-06-24 2016-06-24 GAOREPORTS-B-288266 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-288266 B-288266 Comptroller General Decision

1. The General Services Administration (GSA), through its travel regulation on conference planning, purports to authorize federal agencies to pay for light refreshments at official government-sponsored conferences where a majority of the attendees are in travel status. 41 C.F.R. S: 301-74.11. While GSA is authorized to define subsistence for travelers to include light refreshments, 5 U.S.C. S: 5702, GSA does not have the authority to authorize agencies to pay for light refreshments for those not in travel status. 2. The Comptroller General is required to settle the accounts of the United States. 31 U.S.C. S: 3526(a). Pursuant to his account settlement authority, the Comptroller General can take exception to an improper transaction and refuse to relieve a certifying officer from personal liability for the amount of money improperly expended. Certifying officers are afforded protection from personal liability by relying on decisions of the Comptroller General concerning the legality of payments disbursing officers may make, or of expenditures covered by vouchers presented to certifying officers for certification. 31 U.S.C. S: 3529. Since Congress reposed the authority in the Comptroller General to settle the accounts of the government, certifying officers should not rely on GSA's travel regulation on conference planning to authorize light refreshments at meetings for employees in nontravel status. 3. As a general proposition, absent statutory authority, appropriated funds are not available to feed government employees at their duty station. The Comptroller General has identified other authorities that, in certain circumstances, permit the use of appropriated funds to pay for meals and light refreshments. Agencies (and their accountable officers) should rely on existing, relevant statutory authority as interpreted by the Comptroller General to determine whether they may provide food to federal employees. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-288266/html/GAOREPORTS-B-288266.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-288266/pdf/GAOREPORTS-B-288266.pdf GAO/B-288266 https://www.govinfo.gov/app/details/GAOREPORTS-B-288266 Comptroller General Decision GAO/B-288266; Use of Appropriated Funds to Purchase Light Refreshments at Conferences, B-288266, January 27, 2003; Title 5 Section 4110 5 U.S.C. 4110 Volume 72 Page 327 72 Stat. 327 Public Law 85-507 Title 5 Part 410.404 5 CFR Part 410.404