Summary

FREE ETHNIC FOOD SAMPLES WERE TO BE DISPENSED AND ETHNIC DECORATIONS WERE TO BE INSTALLED. THESE ACTIVITIES ARE CONSIDERED EMPLOYEE ENTERTAINMENT WHICH MAY NOT BE FUNDED BY APPROPRIATIONS ABSENT SPECIFIC LEGAL AUTHORITY IN STATUTE OR REGULATION. HAS PROPOSED A PLAN TO OBSERVE HUMANITY WEEK - 1980 WHICH IS A BASE-WIDE 3 DAY ETHNIC HERITAGE CELEBRATION. THE CELEBRATION IS PLANNED TO RUN FROM ABOUT 11 A.M. ARTISTS SUPPLIES) MISCELLANEOUS: PLASTIC PLATES $30.00 AND CUTLERY TOTAL $930.00 IT IS NOTED THAT CERTAIN OF THE ABOVE LISTED PROPOSED EXPENDITURES ARE FOR INGREDIENTS REQUIRED TO PREPARE ETHNIC FOOD SAMPLES AND FOR DISPOSABLE DINING UTENSILS. WE HAVE HELD THAT THE FURNISHING OF MEALS OR REFRESHMENTS TO FEDERAL EMPLOYEES IS IN THE NATURE OF ENTERTAINMENT AND AS SUCH CANNOT BE CONSIDERED A "NECESSARY EXPENSE" AS THAT TERM IS USED IN APPROPRIATIONS AVAILABLE TO THE DEPARTMENT OF THE ARMY. 47 COMP.GEN. 657 (1968).