[Use of Appropriated Funds To Purchase Commercial Calendars]

Questions were raised concerning the use of appropriated funds by an Army chaplain's office and a community services office to pay for commercially available wall calendars purchased to advertise their programs. The two offices involved contended that appropriated funds should be available for payment because the expenditures were reasonably necessary for the authorized programs involved and an authorized contracting officer effected the procurement. A finance and accounting officer questioned whether the purchase was allowable under Army printing regulations. However, GAO found that this purchase did not have to meet Army printing regulations and, since they were unique items giving specific information about the programs involved, they did not have to be purchased as stock items from the General Services Administration. In addition, the finance officer asked whether the expenditure could be considered a reasonable and necessary expense for program publicity. Although GAO agreed that the two programs could accomplish their purposes through other means, wall calendars are a traditional publicity medium. In the absence of any prohibition, GAO would not question the Army's determination that the expense was reasonably necessary to carry out the purposes of the programs. Accordingly, payment for the calendars out of appropriated funds is permissible.