Use of Government Funds for Training 5 U.S.C. § 4112 (1997) provides for the absorption of costs of agency training programs from applicable appropriations or funds available to the agency for each fiscal year, including program funds. Heads of agencies may delegate their authority to approve expenditures for training. See Comp. Gen. B-175024 (June 1, 1972). Section 624 of the Treasury, Postal Service, and General Government Appropriations Act, 1997 as contained in section 101(f) of the Omibus Consolidated Appropriations Act of 1997, Pub. L. No 104-208, prohibits all agencies from spending appropriated funds on training that is offensive to Federal employees and unnecessary in the execution of their official duties. Congress defined inappropriate or offensive training as training that: does not bear directly on an employee's official duties; induces high levels of unnecessary emotional or psychological stress; does not notify employees prior to training of the content and methods to be used; does not have required written course evaluations; contains methods or content associated with religious, quasi- religious belief systems, or "new age" belief systems (see EEOC Notice N-915.022 (September 2, 1988)); is offensive to, or designed to change, employee's personal values or lifestyle outside the workplace; or includes non-work related material on human immunodeficiency virus (HIV) or acquired immune deficiency syndrome (AIDS).