[Claim for Reimbursement for Purchase of Trophies]

GAO was asked to determine whether an imprest fund may be reimbursed for the purchase of trophies awarded to winners of a cross-country ski race which was held within National Park Service boundaries. GAO has held that appropriated funds may be used for purchases not specifically set forth in an appropriation act only if there is a direct connection between such objects and the purpose for which the appropriation was made, and if the object is reasonably related to the carrying out of such purpose. Specific authority for nonrelated purchases should be sought from Congress in advance of purchase. GAO found no legislative authority for the purchase of the trophies. Although the contests can be characterized as recreation programs, the recreation appropriation was not cited on the voucher, and the operation and maintenance appropriation was used. Absent a showing that the trophies are directly related to the operation and maintenance of National Park Service facilities, the imprest fund may not be reimbursed for the cost of the trophies from that appropriation.