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B-225006 1 (1987-06-01)

handle is hein.gao/gaobadmsa0001 and id is 1 raw text is: The Comptroller General of the United States I 2. Washington, D.C. 20548 Decision Certification of Voucher for Materials used in Matter of. Savings Bond Campaign B-225006 File: Date: June 1, 1987 DIGEST Internal Revenue Service lump-sum appropriation for processing tax returns can be used to fund limited amounts of promotional materials for United States savings bond campaigns if administratively determined to be appropriate. Such expenditures, which further governmental interests, are properly incidental to that appropriation. DECISION An Internal Revenue Service (IRS) certifying officer questions the propriety of certifying for payment an imprest fund subvoucher of $289 which covers the cost of crepe paper used in promoting sale of United States savings bonds. For the reasons given below, we find that the voucher can be certified for payment provided that the head of the IRS or his delegate finds that the expenditure is reasonable. Background The record shows that the IRS Ogden Service Center (Center) in Ogden, Utah, ordered 80 rolls of crepe paper to make posters that served as campaign incentives for the Center's united States savings bond campaign. The Center claims a 30-year trend of high level employee participation. No particular justification is given for the apparently large amount of crepe paper that was used. The imprest funds that were expended for the crepe paper come from the IRS' fiscal year 1986 appropriation for Processing Tax Returns, one of several lump-sum appro- priations to the IRS. Pub. L. No. 99-103, 99 Stat. 471 (H.R. 3036, 99th Cong., 1st. Sess. (1985)). The appro- priation is for necessary IRS expenses not otherwise Q~5QQ~( 5

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