Current Issues in Fiscal Law. Andrea Brotherton Assistant General Counsel (Financial Management & Comptroller) [email protected] 703.695.0770 Keith M. Dunn Counsel to the Navy Surgeon General Navy Bureau of Medicine and Surgery [email protected] 202.762.3299.
For stock funded activities that are required sources of supply, if an ordering agency records an obligation for supplies and:
- the requiring agency has a bona fide need for the supplies at the time the order is placed;
- the request for supplies is sufficiently definite for the supplying activity to provide the supplies without further clarification; and
- the request provides a required delivery date
a valid obligation exists and it does not matter when the stock funded activity awards a contract or otherwise provides the supplies to the ordering activity.
DoD memo dtd 10 Feb 2006
OMB memo dtd 15 Feb 2007
Executive Order, Protecting American Taxpayers From Government Spending on Wasteful Earmarks, 29 Jan 2008
“[F]ree food . . . Normally cannot be justified as a ‘necessary expense’ under an appropriation since such expenses are considered personal expenses that government employees are expected to bear from their own salaries.”
72 Comp. Gen. 178
Forest Service--Light Refreshments for National Trails Day, B-310023, April 17, 2008
Cultural Awareness Ceremony
DoD DGC(Fiscal) memo dtd 1 Sept 05
FMB memo dtd 12 May 06
Appropriated funds may be used only upon a showing of necessity; i.e., there is no potable water available.
2 Comp. Gen 776 (1923) and many other cases!
B-310502, 4 Feb 2008
Gift Cards for Respondents to the Converter Box Coupon Program Survey - National Telecommunications and Information Administration, B-310981, 25 Jan 2008
Veterans Benefits Administration – Refreshments for Focus Groups, B-304718, Nov. 9, 2005
Lava Rocks Distributed by National Park Service at Capulin Mountain National Monument, B-193769, Jan. 24, 1979
T-shirts with the CFC logo given to employees who contributed a certain amount
Ice scrapers imprinted with the logo “Don’t Drink and Drive”
Novelty plastic garbage cans containing candy in the shape of solid waste, given by EPA to attendees at an exposition
Decorative ashtrays given to conference attendees
There are exactly six (maybe seven) fiscal law experts in the Navy and you just slept though a presentation by two of them.
CALL THE FISCAL LAW 911 LINE!!