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Office of the State Auditor City Expenditures and the Public Purpose Doctrine Page 5 advertise the city. C. Acceptance of GiftslDonations Cities have authority to receive and accept gifts and donations. See, e.g., Minn. Stat. ~~ 465.03 and 465.04 (2002). However, the OSA is unaware of any authority for a city to engage in fund-raising activities. Comment: Fund-raising activities are more appropriately conducted by independent organizations (e.g., fire relief associations, auxiliary organizations, etc.). D. Meals and Food Expenditures 1. Whether a meal is necessary depends upon the necessity for holding a particular meeting during meal time rather than at some other time, and upon the benefits derived from providing food during a meeting. Op. Att'y Gen. 63a-2 (May 6, 1965). 2. When an event is hosted by an organization other than the city, when attendance at the event is necessarily beneficial to the city, and when such benefits cannot be derived other than at the event itself, the Attorney General has determined that "the propriety of such expenditures may become a factual determination vesting within the discretion of the city council in the exercise of its sound and honest judgment." Op. Att'y Gen. 63a-2 (May 6, 1965). However, the Attorney General also noted that entertainment expenses are not properly payable for public employees. Id. 3. Staff-an-Staff Meals/Food a. "Entertainment expenses are not properly payable. . . and to the same degree, officials holding luncheon meetings among themselves are not compensable since neither are necessary expenditures." Op. Att'y Gen. 63a-2 (May 6, 1965) (questioning rationale which would compel a meeting to be held at noon rather than some other time, and the necessary benefit derived from eating while meeting, or meeting while eating, as distinguished from just meeting). b. Meals prior to City meetings may be purchased with city funds only if