B-240001, Feb 8, 1991, 70 Comp.Gen. 248
B-240001: Feb 8, 1991
The T-shirts are personal gifts and. As they are not essential to the accomplishment of an authorized purpose. We conclude that the expenditure is not authorized under applicable statutes and regulations. The T-shirts were distributed to Memphis Service Center employees contributing five or more dollars per pay period to the CFC. The Director of the Memphis Service Center argues that the T-shirts were properly purchased as part of IRS' Incentive Awards Program to motivate employees to support the CFC. The Director also argues that the purchase was consistent with our decision "that agencies may expend appropriated funds to support efforts to solicit contributions to the CFC from their employees." 67 Comp.Gen. 254 (1988).