The key language seems to be in the GAO Redbook, Chapter 4, Section 5: Entertainment—Recreation—Morale
The concept to be explored in this section is the rule that appropriatedfunds may not be used for entertainment except when specificallyauthorized by statute and also authorized or approved by properadministrative officers. E.g., 69 Comp. Gen. 197 (1990); 43 Comp. Gen. 305
(1963). The basis for the rule is that entertainment is essentially a personalexpense even where it occurs in some business-related context. Exceptwhere specifically appropriated for, entertainment cannot normally be saidto be necessary to carry out the purposes of an appropriation.The reader will readily note the sharp distinction between governmentpractice and corporate practice in this regard. “Entertainment” as abusiness-related expense is an established practice in the corporate sector.No one questions that it can be equally business-related for a governmentagency. The difference—and the policy underlying the rule for thegovernment
Poll of the Week
Could your inbox use a little more awesome?
Sign up to get a daily dose of awesome gov-focused resources, trainings, blogs and articles to help you do you job better.