[Entertainment of Cadets With Appropriated Funds]

A decision was requested as to whether appropriated funds are available to reimburse U.S. Military Academy officers for expenses incurred in entertaining cadets and their guests on certain occasions. Officers who teach at the academy are encouraged to act as hosts for these functions, and they have been partially reimbursed for their expenses from nonappropriated funds. However, in some cases, the officers' expenditures exceeded the reimbursement. The Army believed that attendance at these social events is an essential part of a cadet's development and training and that the costs are therefore authorized. GAO would normally defer to the judgment of the agency concerned in determining the proper elements of a training program. However, GAO found that the events in question more closely resembled morale activities for which there is a source of nonappropriated funds. Appropriated funds are not available for entertainment unless specifically authorized by statute. GAO stated that, if the Army believes that entertainment of cadets is a necessary part of their training, it should seek specific authorization from Congress.