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B-202028, MAY 14, 1981

B-202028: May 14, 1981

DIGEST: THE EXPENDITURE OF APPROPRIATED FUNDS BY THE INTERNAL REVENUE SERVICE FOR THE PURCHASE OF TICKETS TO AN AWARDS CEREMONY AND DINNER OF THE NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS WAS NOT AUTHORIZED. EVEN THOUGH PURPOSE FOR ATTENDING WAS TO SHOW SUPPORT OF THE AGENCY'S EQUAL OPPORTUNITY PROGRAM AND TO MAKE CONTACTS FOR POSSIBLE FUTURE EMPLOYMENT. 5 U.S.C. SEC. 5946 PROHIBITS THE USE OF APP...

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IRS Expenditure of Appropriated Funds for Purchase of Tickets to Awards Ceremony and Dinner

B-202028: May 14, 1981

GAO was asked for a decision as to the propriety of an agency's purchase of corporate tickets to a dinner given by the National Association of Black Accountants. Agency representatives attended the banquet for recruitment purposes and to demonstrate the agency's commitment to its equal opportunity program. An agency counsel argued that, although any charge made specifically for meals at the banque...

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