[Surcharge of Utah Public Service Commission's Lifeline Telephone Program]

The National Park Service (NPS) requested an advance decision concerning its authority to certify payment of a telephone service surcharge the Utah Public Service Commission levied against it. GAO held that NPS should certify the payment, since the surcharge was: (1) not a vendor or vendee tax; and (2) an authorized redistribution of costs for services the Commission provided to economically disadvantaged individuals. Accordingly, NPS should pay the surcharge.