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B-131611, FEBRUARY 7, 1962, 41 COMP. GEN. 529

B-131611 Feb 07, 1962
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PRINTING AND BINDING - CALLING CARDS BUSINESS-TYPE CALLING CARDS FOR THE USE OF OFFICERS AND EMPLOYEES IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES ARE CONSIDERED ITEMS OF A PERSONAL NATURE AND. 1962: WE HAVE A LETTER DATED JANUARY 11. A SAMPLE CARD IS ENCLOSED AND THE LETTER OF JANUARY 11. POINTS OUT THAT THIS CARD IS DISTINCTLY DIFFERENT FROM CARDS HE HAS PRINTED FOR HIS PERSONAL USE AND PAID FOR FROM PERSONAL FUNDS. STATES THAT THE DEPARTMENT IS AWARE OF OUR DECISION B-131611. WHICH STATES THAT ACCOUNTING OFFICERS OF THE GOVERNMENT HAVE LONG HELD THAT THE COST OF OFFICIAL CALLING CARDS CONSTITUTES A PERSONAL RATHER THAN AN OFFICIAL EXPENSE OF THE EMPLOYEE OR OFFICER FOR WHOSE USE THEY ARE PROCURED AND THAT SUCH COSTS ARE NOT CHARGEABLE TO PUBLIC FUNDS IN THE ABSENCE OF SPECIFIC AUTHORITY THEREFOR.

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B-131611, FEBRUARY 7, 1962, 41 COMP. GEN. 529

PRINTING AND BINDING - CALLING CARDS BUSINESS-TYPE CALLING CARDS FOR THE USE OF OFFICERS AND EMPLOYEES IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES ARE CONSIDERED ITEMS OF A PERSONAL NATURE AND, IN VIEW OF THE PROVISIONS OF SECTION 94 OF THE ACT OF JANUARY 12, 1895, 44 U.S.C. 219, WHICH LIMIT PRINTING TO THAT NECESSARY TO THE PUBLIC BUSINESS, THE COST OF CALLING CARDS MAY NOT BE CHARGED TO APPROPRIATED MONEYS IN THE ABSENCE OF SPECIFIC STATUTORY AUTHORIZATION.

TO THE SECRETARY OF AGRICULTURE, FEBRUARY 7, 1962:

WE HAVE A LETTER DATED JANUARY 11, 1962, FROM MR. JOHN P. DUNCAN, JR., ASSISTANT SECRETARY OF AGRICULTURE, ENCLOSING A LETTER DATED SEPTEMBER 26, 1961, FROM RUSSELL J. HUDSON, AGRICULTURAL OFFICER, FOREIGN AGRICULTURAL SERVICE, HAMBURG, GERMANY. MR. HUDSON'S LETTER AGAIN RAISES THE QUESTION OF REIMBURSEMENT FOR BUSINESS CARDS USED BY AGRICULTURAL ATTACHES IN THE PERFORMANCE OF OFFICIAL DUTIES AT OVERSEAS POSTS. A SAMPLE CARD IS ENCLOSED AND THE LETTER OF JANUARY 11, 1962, POINTS OUT THAT THIS CARD IS DISTINCTLY DIFFERENT FROM CARDS HE HAS PRINTED FOR HIS PERSONAL USE AND PAID FOR FROM PERSONAL FUNDS.

THE LETTER OF JANUARY 11, 1962, STATES THAT THE DEPARTMENT IS AWARE OF OUR DECISION B-131611, DATED MAY 24, 1957, AND THE SEVERAL OTHER DECISIONS REFERRED TO THEREIN, WHICH STATES THAT ACCOUNTING OFFICERS OF THE GOVERNMENT HAVE LONG HELD THAT THE COST OF OFFICIAL CALLING CARDS CONSTITUTES A PERSONAL RATHER THAN AN OFFICIAL EXPENSE OF THE EMPLOYEE OR OFFICER FOR WHOSE USE THEY ARE PROCURED AND THAT SUCH COSTS ARE NOT CHARGEABLE TO PUBLIC FUNDS IN THE ABSENCE OF SPECIFIC AUTHORITY THEREFOR.

FURTHER THIS LETTER POINTS OUT THAT THE FOREIGN AGRICULTURAL SERVICE IS ENGAGED IN AN INTENSIFIED PROGRAM OF MARKET DEVELOPMENT TO MAINTAIN AND EXPAND FOREIGN MARKETS FOR AMERICAN FARM PRODUCTS. THIS PROMOTION ACTIVITY REQUIRES AGRICULTURAL OFFICERS TO HAVE DAILY CONTACT WITH NUMEROUS KEY OFFICIALS OF FOREIGN GOVERNMENTS, BUSINESS ORGANIZATIONS, AGRICULTURAL TRADE GROUPS, AND PRIVATE INSTITUTIONS. IT IS POINTED OUT THAT IT IS A WELL-ESTABLISHED PRACTICE TO EXCHANGE BUSINESS CARDS IN MANY OF THE FOREIGN COUNTRIES AND THAT THE CARD EXPRESSED IN THE FOREIGN LANGUAGE ASSISTS THE FOREIGNER IN IDENTIFICATION OF THE AGRICULTURAL REPRESENTATIVE WITH WHOM HE MAY BE DOING BUSINESS. IT FURTHER IS ASSERTED THAT INITIAL CONTACTS ARE UNNECESSARILY MARRED IF THE FOREIGN CUSTOMERS ARE REQUIRED TO SOLICIT INFORMATION THAT THE BUSINESS CARD SHOULD PROVIDE.

REQUEST IS MADE THAT OUR OFFICE CONSIDER THE QUESTION OF OFFICIAL "BUSINESS" CARDS CONSTITUTING OFFICIAL EXPENSE RATHER THAN A PERSONAL EXPENSE ON THE BASIS THAT IT IS ESSENTIAL TO THE CONDUCT OF BUSINESS ABROAD AND IS NOT AN EXPENSE NORMALLY REQUIRED TO BE PAID FROM PERSONAL FUNDS.

AS POINTED OUT IN THE LETTER OF JANUARY 11, 1962, THE SAME MATTER CONCERNING THE COST OF CALLING CARDS WAS PRESENTED TO THIS OFFICE BY MR. THOMAS E. MORROW, AUTHORIZED CERTIFYING OFFICER, FOREIGN AGRICULTURAL SERVICE, DEPARTMENT OF AGRICULTURE. THE ARGUMENTS AND REASONS PRESENTED AT THAT TIME FOR THE CONSIDERATION OF SUCH EXPENSES AS OFFICIAL RATHER THAN PERSONAL WERE SIMILAR TO THOSE CURRENTLY PRESENTED. BY DECISION B- 131611, DATED MAY 24, 1957, MR. MORROW WAS ADVISED OF THE LONGSTANDING RULE OF THE ACCOUNTING OFFICERS THAT SUCH COSTS ARE PERSONAL RATHER THAN OFFICIAL AND ARE NOT CHARGEABLE TO PUBLIC FUNDS IN THE ABSENCE OF SPECIFIC AUTHORITY BY STATUTE. A NUMBER OF CASES WERE CITED AS AUTHORITY FOR THIS RULE. THE DISCUSSIONS AND REASONS SET FORTH IN THE LETTER OF JANUARY 11, 1962, IN SUPPORT OF, AND AS A BASIS FOR, A DETERMINATION THAT THE COSTS OF BUSINESS CALLING CARDS SHOULD BE CONSIDERED AN OFFICIAL EXPENSE ARE NOT NOVEL OR UNIQUE. WE CALL TO YOUR ATTENTION THE STRONG ARGUMENTS IN OPPOSITION TO THE EARLY RULINGS WHICH WERE CONSIDERED BY THE COMPTROLLER OF THE TREASURY IN 20 COMP. DEC. 248.

THE PREPARATION OF CALLING CARDS INVOLVES A PRINTING OPERATION AND AS SUCH FALLS WITHIN THE LAWS AND REGULATIONS GOVERNING PRINTING BY THE EXECUTIVE DEPARTMENTS AND AGENCIES. THE PROVISIONS IN 44 U.S.C. 219 PERMIT ONLY PRINTING WHICH IS AUTHORIZED BY LAW AND NECESSARY TO THE PUBLIC BUSINESS. GOVERNMENT PRINTING AND BINDING REGULATIONS PROMULGATED BY THE JOINT COMMITTEE ON PRINTING, JULY 1, 1961, PROVIDES UNDER PARAGRAPH 18 AS FOLLOWS:

PRINTING OR ENGRAVING OF CALLING OR GREETING CARDS IS CONSIDERED TO BE PERSONAL RATHER THAN OFFICIAL AND SHALL NOT BE DONE AT GOVERNMENT EXPENSE.

WHILE UNDER 5 U.S.C. 170G, THE DEPARTMENT OF STATE, WHEN FUNDS ARE APPROPRIATED THEREFOR, MAY PROVIDE FOR PRINTING OUTSIDE THE CONTINENTAL UNITED STATES WITHOUT REGARD TO 44 U.S.C. 111 (REQUIRING PRINTING TO BE DONE AT THE GOVERNMENT PRINTING OFFICE) ITS REGULATIONS PROVIDE THAT THE COST OF CALLING CARDS IS NOT CHARGEABLE TO THE GOVERNMENT. SEE 2 FAM 353.1 H.

THE ARGUMENT FOR THE CONSIDERATION OF EXPENSES FOR THE BUSINESS-TYPE CALLING CARDS AS OFFICIAL EXPENSES WAS FULLY DISCUSSED IN THE EARLIER CASES INCLUDING THE DECISION TO YOUR DEPARTMENT, B-131611, DATED MAY 24, 1957. IN THAT CASE WE ADVISED THAT NEITHER THE APPROPRIATION " FOREIGN AGRICULTURAL SERVICE" NOR ANY OTHER PROVISIONS OF LAW COULD BE FOUND AUTHORIZING THE PRINTING OF CALLING CARDS. NOTHING HAS BEEN PRESENTED IN THE ARGUMENTS CONTAINED IN THE LETTER OF JANUARY 11, 1962, WHICH HAD NOT BEEN CONSIDERED IN THE PRIOR DECISIONS BY THE ACCOUNTING OFFICERS, NOR HAS THERE BEEN ADDED SINCE 1957 ANY STATUTORY AUTHORIZATION FOR THE PRINTING OF CALLING CARDS.

OUR DECISION OF MAY 24, 1957, AND PRIOR DECISIONS OF THE ACCOUNTING OFFICERS OF THE GOVERNMENT SET FORTH THE WELL-ESTABLISHED RULE WITH RESPECT TO THE NONAVAILABILITY OF APPROPRIATED FUNDS FOR THE PAYMENT OF CALLING CARDS. THE RULE IS ONE REQUIRED BECAUSE OF THE LIMITATIONS EXPRESSED IN LAW CONCERNING PRINTING OPERATIONS OF THE FEDERAL GOVERNMENT AND THE PERSONAL NATURE OF THE CARD ITSELF. THE PAYMENT FOR ITEMS FOR THE PERSONAL USE OF EMPLOYEES OF THE UNITED STATES HAS NEVER BEEN CONSIDERED PROPER AS A CHARGE AGAINST APPROPRIATED MONEYS UNLESS EXPRESSLY AUTHORIZED BY LAW.

IN VIEW OF THE ABOVE WE MUST ADVISE THAT THE EXPENSE OF THE BUSINESS TYPE CALLING CARDS LEGALLY MAY NOT BE PAID FROM APPROPRIATED FUNDS. IF THIS MATTER IS OF SUFFICIENT IMPORTANCE TO YOUR DEPARTMENT IT IS SUGGESTED THAT STEPS BE TAKEN TO OBTAIN AUTHORIZATION FOR EXPENSES OF THIS NATURE BY APPROPRIATE LEGISLATION.

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