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B-211477 1 (1983-07-14)

handle is hein.gao/gaobadlfa0001 and id is 1 raw text is: -\ THE COMPTROLLER •NERAL, OECISION OP -rH UNITED STATES WA S H IN O. O N, 0C. .90548 FILE: B-211477 DATE: July 149, 1983 MATTER OF: Department of the Army-Purchase of Commercial Calendars DIGEST: GAO will not dispute Army's administrative determina- tion concerning procurement of calendars for use by the Chaplain's Office and Army Corunity Services to disseminate pertinent information about services available to military personnel and their families. The Office of the Comptroller of the Department of the Army has forwarded to us for our decision questions raised by the Finance and Accounting Officer at the Seneca Army Depot, Romulus, New York, who wishes to know whether appropriated funds may be used by the Chaplain's Office and Army Conmunity Services (ACS) to pay for comnercially-available wall calendars purchased solely for publicity purposes. The two offices concerned contend that apprcpriated funds should be available for payment because these expenditures were reasonably necessary for the authorized pro- grams involved. An authorized contracting officer effected the procurement. This determination is not in conflict with any principles of appropriation law in either statutes, regulations, or our previous decisions. We therefore see no reason to ques- tion the ArTy's administrative determination of necessity. The Chaplain's Office and ACS each ordered 500 wall calen- dars imprinted with program information from commercial estab- lishments. Initially these calendars were paid for out of funds from the Operation and Maintenance, Army (OMA) appropriation. Later, due to the Finance and Accounting Officer's concerns, the Chaplain's Office and ACS were requested to reimburse the appro- priated funds accounts for the purchases from non-appropriated funds available to them. The Chaplain's Office has made the reimbursement as requested; Community Services has not. Both offices assert that the calendars are proper expenses payable from appropriated funds. The Finance and Accounting Officer first questions whether the commercial purchase of calendars is allowable under Army printing regulations. According to the record, the calendars were carried in stock by the coamercial supplier and therefore were purchased as supply items, defined in Army Regulation (AR) 310-1, app. A, para. Y, (December 1, 1976). As we read the Army's regulations, the information imprinted on the calendars is not printing within the definition of printing contained in AR 310-1, para. 2-14(c). This regulation excludes duplicating less than 5,000 single page documents from the definition of print- ing. Accordingly, this purchase did not have to meet the Araqf's printing regulations. cats' .43

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