Christmas Gifts of Jackets and Sweaters Distributed to Job Corps Participants by the Forest Service

An authorized certifying officer at the Forest Service requested an opinion on the propriety of certifying payment of the cost of sweaters and jackets distributed to Corpsmen, who did not leave Wolf Creek Job Corps Center during the Christmas season. These items were purchased with the belief that they were expenses which could be properly charged to morale, recreation, and welfare expenses. It must be demonstrated that the acquisition, and subsequent distribution of these items constituted a necessary expense, since no legislation authorized funds for the purchasing of gifts. Items which belong to the category of personal gifts, do not constitute a necessary and proper use of funds. The sweaters and jackets were given as Christmas gifts, not as part of the provision of clothing. Hence, they are regarded as personal gifts. While gifts may enhance morale, in the absence of specific statutory authority to make such gifts, payment would be improper. The voucher in question may not be certified for payment.