OFFICIAL ENTERTAINMENT
Sections
8.09.04 Delegation of Authority
Appendix A - Entertainment Expenditures
and Reimbursements
8.09.01
PURPOSE
This subchapter identifies activities which may be financed from: (1)
gifts and bequests; (2) proceeds from their sale; or (3) income therefrom.
Procedures for obtaining approvals and reimbursements are provided in Appendix
A.
8.09.02
SCOPE
The procedures outlined in this subchapter apply to NIST-Gaithersburg
and NIST-Boulder.
8.09.03
POLICY
Unrestricted or undesignated gifts (interest, donated funds, etc.)
and gifts specifically designated for entertainment may be spent for entertainment
purposes only when the expenditure aids or facilitates the work of NIST.
Comptroller General Decisions B-142538 (February 8, 1961) and 46 CG 379
require that the justification must describe how the entertainment furthers
the mission of NIST and how the NIST mission could not be accomplished
as satisfactorily or as effectively without the expenditure. Approvals
for the use of donated funds to cover expenses for entertainment are based
on an administrative determination of necessity rather than desirability.
The NIST Director may limit the activities approved based on availability
of funds.
a. Entertainment costs must be charged to the special NIST-wide gift
cost center. Any employee making unauthorized charges or charging entertainment
to other cost centers is held liable for such charges and is required to
pay the entertainment costs from personal funds.
b. Entertainment may be approved only if given for counterpart foreign
dignitaries or officials and distinguished U.S. citizens who are involved
in activities of specific, and not merely general, interest to NIST.
c. Authorization for use of the gift fund is primarily limited for use
by the Visiting Committee on Advanced Technology and equivalent-level functions
when authorized by the NIST Director.
d. Gift funds may be used to pay for meals, refreshments, or entertainment
for all attendees only for those affairs where the attendance is predominantly
distinguished visitors and the expenditure is approved by the Financial
Operations Division.
e. Examples of activities for which entertainment expenditures may not
be authorized are as follows:
(1) Entertainment to cultivate cordial relations, to manifest goodwill,
or to reciprocate in kind hospitality extended by others to NIST employees;
(2) Conferences for which registration fees are levied;
(3) Entertainment for NIST employees and others (including guest researchers,
Research Associates, visiting scientists/fellows, and summer employees)
at functions such as award ceremonies, retirements, separations, orientations,
social events, and work sessions;
(4) Meetings or conferences with employees of sponsoring government
or private organizations to discuss currently sponsored, proposed, or completed
work;
(5) Activities that could be construed as lobbying;
(6) Activities which could be embarrassing to the Secretary of Commerce;
(7) Printing of holiday or other greeting cards and business cards;
and
(8) Payment for any alcoholic beverages.
8.09.04
DELEGATION OF AUTHORITY
Authority to approve the expenditure of gift funds for official entertainment
has been delegated as follows:
a. For an amount exceeding $1,000 on any one occasion, prior approval
of the DoC Chief Financial Officer and Assistant Secretary for Administration
is required.
b. For an amount $1,000 or less on any one occasion, approval of the
NIST Director is required.
8.09.05
RESPONSIBILITIES
a. The official who initiates the entertainment makes the initial determination
that the request for approval of entertainment expenditures conforms with
the policy stated in Section 8.09.03.
b. The Director, Office of International and Academic Affairs, certifies
that foreign visitors are appropriate NIST counterparts for entertainment
of foreign visitors.
c. The Deputy Chief Financial Officer/Financial Operations Division:
(1) Reviews requests for official entertainment expenditures;
(2) Ascertains whether sufficient funds are available;
(3) Determines whether requests are allowable under NIST guidelines;
(4) Forwards requests that meet the requirements to the Office of the
Director; and
(5) Returns requests that do not meet requirements to the originating
OU.
d. Staff making expenditures for official entertainment are responsible
for:
(1) Obtaining a copy of the approval;
(2) Ensuring compliance with the approved request; and
(3) Attaching copies of the receipts and the approval to the document
which requests reimbursement or accounts for any advance of funds obtained
for the occasion.
8.09.06
REFERENCES
a. DAO 203-9, Gifts and Bequests.
b. DAO 203-10, Official Entertainment and Representation Authorizations.
c. Subchapter 8.10, Gifts and Bequests.