Payment of Luncheon Expenses at Training Conference

An advance decision was requested as to the propriety of payment from appropriated funds the cost of a mandatory luncheon for Government employee participants and support staff at a personnel Management for Executives training conference conducted in the vicinity of their permanent duty station. An oral presentation at the luncheon was considered to be part of the training. The Army Finance and Accounting Center maintained that payment would be improper because it would result in reimbursement to Government employees for meals from appropriated funds. GAO has held that in order for meals to be paid for as part of training, they must constitute expenses necessary to achieve the objective of a training program. The facts outlined by the training coordinator provided a basis for concluding that the luncheon was a necessary training expense. The luncheon voucher was certified for payment.