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B-225860 1 (1988-02-12)

handle is hein.gao/gaobadmzj0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 NDecision Invoice to IRS for that Agency's Share of CFC Solicitation Expenses Incurred in Northern Utah Matter of- in 1985 File: B-225860 Date: Pebruary 12, 1988 DIGEST An agency may use its administrative discretion to spend a reasonable portion of appropriated funds to provide its employees with the opportunity to contribute to the Combined Federal Campaign (CFC). Such an expenditure furthers governmental interests because the CFC is a legitimate, government-sanctioned charity fund-raising campaign. An interagency financing scheme to administer the Combined Federal Campaign (CFC) in the Ogden, Utah area in fiscal year 1985 was prohibited by a general prohibition on such financing enacted by the Congress for that fiscal year and each subsequent year. Because this scheme required payment to support a separate organization established to provide CFC services to all participating agencies, the amounts of which did not necessarily correspond to the value of the goods or services actually received by each agency, it also fails to qualify as an exception to the statutory prohibi- tion in 31 U.S.C. S 1532, known as the Economy Act which permits one federal agency to provide goods or services for another federal agency on a reimbursable basis. DECISION An Internal Revenue Service (IRS) certifying officer requests a decision as to whether he may properly certify for payment a voucher for $3,788.70, covering IRS's esti- mated share of the cost of services provided in fiscal year 1985 by an organization established to conduct the Combined Federal Campaign (CFC) for a group of contributing agencies. For the reasons specified below, we conclude that although the IRS may use a reasonable amount of appropriated funds to support the operation of the CFC, it may not do so through interagency financing of a CFC coordinating organization or group. Therefore, the voucher may not be certified for payment. cI

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