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<br />Office of the State Auditor <br />City Expenditures and the Public Purpose Doctrine <br />Page 8 <br /> <br />The recognition awards were of nominal value, distributed pursuant to a <br /> <br />written policy setting forth, in advance, the objective criteria for receiving <br /> <br />the recognition awards; and <br />The public entity did not pay for spouses or third parties to attend the <br /> <br />recognition event, and no alcohol was provided at the event. <br /> <br />4. Employee Gifts. Public funds cannot be given away to public employees or <br />officials as gifts. See Ops. Att'y Gen. 59-A-3 (May 21, 1948), 59a-22 (Dec. 4, <br />1934). <br /> <br />5. Volunteer Recognition Events. The OSA understands that some cities provide <br />volunteers with recognitions. The OSA is unaware of any Attorney General <br />Opinion prohibitiog such recognitions. <br /> <br />G. City Celebrations and Events <br /> <br />1. There is no general authority for city celebrations or events. However, authority <br />for some specific events is contained in the statutes. <br /> <br />2. A city may appropriate not more than $300 annually for each 75,000 of <br />population for Memorial Day observances. Minn. Stat. ~ 465.50 (2002). <br /> <br />3. Statutory cities may spend money to provide free musical entertainment. Minn. <br />Stat. ~ 412.221, subd. 15 (2002). Specific statutes also authorize certain cities <br />and towns to levy a tax for specified forms of musical entertaimnent. See Minn. <br />Stat. ~~ 449.06 (cities of lhe fourlh class), 449.08 (cities of the third class), <br />449.09 (cities of the second, third or fourlh class, statutory cities, and towns). <br /> <br />4. Statutory cities may spend money to establish, improve, ornament, maintain and <br /> <br />manage parks, parkways and recreational facilities. Minn. Stat. ~ 412.491 <br />(2002). All cities, towns, counties and school districts may expend funds to <br />operate programs of public recreation, recreational facilities, and playgrounds. <br />See Minn. Stat. ~~ 471.15 - 471.1911 (2002). Such programs may be <br />conducted independently or with any nonprofit organization. See Minn. Stat. ~ <br />471.16, subd. I (2002). <br /> <br />5. Aulhority for firework displays appears to be implied. See Minn. Stat. ~ 624.22, <br />