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B-240001.2 1 (1992-01-09)

handle is hein.gao/gaobadnzo0001 and id is 1 raw text is: 

tComptroller General
           oftthe United States
           Wnshlngwn, DC. 20548


Matter of:


rile:

Date;


Government Liability for Unauthorized Purchase
of T-Shirts for Employees Contribiting Certain
Amounts to the Combined Federal Campaign


B-240001.2

January 9, 1992


DIGEST    ii,~ ,

Creative Advertising by Russ Vollmer, Inc. is not. entitled
to payment for T-shirts provided to certain Internal Revenue
Service (IRS) employees contributing to the 1989 Combined
Federal Campaign since IRS' procurement of T-shirts was not
authorized under applicable statutes and regulations.

DECISION

The fiscal management officer for the Southeast Region of
the Internal Revenue Service (IRS) has forwarded to us the
$662.50 claim of Creative Advertising by Russ Vollmer, Inc.
(Creative Advertising) for T-shirts provided to the Memphis
Service Center of IRS in connection with the 1989 Combined
Federal Campaign (CFC). For the reasons stated below, we
conclude that Creative Advertising is not entitled to
payment for the T-shirts.

BACKGROUND

In connection with the 1989 CFC, the Memphis Service Center
of IRS purchased 150 T-shirts stamped with the CFC logo troin
Creative Advertising. The T-shirts were distributed to
Memphis Service Center employees contributing fi.ve or more
dollars per pay period to the CFC.

The senior certifying officer for the Southeast Region
refused to certify the voucher for payment and requested an
advance decision from our Office in the matter.    In
B-240001, Feb. 8, 1991, we found that the Government
Employees Incentive Awards Act (GEIA Act), 5 U.S.C.
§§ 4501-4514 (1988) provided no authority for the purchase
of the T-shirts for CFC donors. Further, we found that the
expenditure of appropriated funds for the T-shirts was not
necessary and proper since the T-shirts were not essential
to the accomplishment of any authorized purpose.
Accordingly, we advised the officer not to certify the
voucher for payment.


On April
Service
decision


22, 1991, the
Center informed
. By letter to


contracting officer for the Memphis
Creative Advertising of our
IRS dated April 30, 1991, Creative


I1             a

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