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B-222184 1 (1986-08-18)

handle is hein.gao/gaobadmkv0001 and id is 1 raw text is: 4? THE VOOMPTROLLSER GENERAL OECISION O.F THE UNITED *TATEU WASHINGTON, 0. C. 20548 FILE: B-222184 DATE: August 18, 1986 MATTER OF: Internal Revenue Service - Imprest Fund Reimbursement for Advertising Services DIGEST: 1. Imprest funds are available to pay the costs of recruitment advertising so long as that advertising is authorized under 44 U.S.C. S 3702 and the payment otherwise meets appli- cable requirements for imprest fund payments. 2. Where the authority under 44 U.S.C. S 3702 to authorize publication of advertisements in newspapers has been properly delegated to Internal Revenue Service contracting officers, exercise of that authority in any written form satisfies the statute even though under inter- nal agency procedures, the wrong form may have been used. In any event, the authorization requirement of 44 U.S.C. § 3702 is not a limitation of the method by which the advertising may be procured. 3. The handwritten initials of a vendor's agent on a receipt are sufficient to support the reimbursement of an imprest fund. Although a full handwritten signature represents the maximum protection of the Government, the initials were sufficient evidence of the vendor's intent to acknowledge receipt of payment. 4. Advance payments for advertisements were not authorized by an appropriation act or other law and were therefore improper under 31 U.S.C. S 3324(a). However, upon verifica- tion that the advertisements paid for were published, no loss to the Government will have occurred and the imprest fund which made the improper payment may be reimbursed. An authorized certifying officer of the Internal Revenue Service (IRS) has requested our decision on whether certain employment advertising costs paid out of two IRS imprest funds may be reimbursed out of appropriated funds. We hold that the use of imprest funds for recruitment advertising was proper, 03c (o 9 - Vk, + I I 4-t, n

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