[Claim for Advertising Expenses]
Highlights
The Department of the Army presented a claim with three invoices for the cost of recruiting advertisements placed in three newspapers. The Army stated that the advertisements were duly printed at a fair and reasonable price. However, the accountable officer refused to certify the vouchers for payment unless the Comptroller General approved. GAO has consistently recommended in the past that the applicable statute should be repealed as an anachronism which has outlived its usefulness. The requirements were enacted 100 years ago at a time when Government procurement was much less systematized than it is today. GAO has been constrained to deny payment where there was no written evidence that the advertisements were approved prior to their publication. In this case, there was prior written authority from the head of the Army. GAO believed that the authorization for procuring these advertisements was sufficient to satisfy the purposes and requirements of this statute. Accordingly, GAO would not object to payment of the invoices if otherwise correct.