[Incidental Costs of Commemorative Luncheon]

The Army requested an advance decision as to whether a voucher may be paid from appropriated funds to support a claim arising from a contract which an Army employee had signed with an Army officers club to provide a luncheon in commemoration of Martin Luther King, Jr. Inclement weather had apparently reduced attendance at the luncheon, and the Army did not earn enough money to meet its revenue obligation to the officers club. Although the employee was liable for the remaining amount, the Army maintained that an earlier GAO decision classified the luncheon as an administrative expense to further social and cultural programs. GAO concurred with the Army's claim and held that, since the luncheon was designed to further equal employment opportunity objectives and revenue from the meals was anticipated to produce the guaranteed revenue, payment of the debt was sanctioned by the earlier GAO decision. Accordingly, payment may be made with appropriated funds.