B-163764, FEB 13, 1973, 52 COMP GEN 504

B-163764, FEB 13, 1973, 52 COMP GEN 504

APPROPRIATIONS - AVAILABILITY - CHRISTMAS TREES, ORNAMENTS, AND DECORATIONS - NOT A "NECESSARY EXPENSE" SEASONAL ITEMS SUCH AS ARTIFICIAL CHRISTMAS TREES, ORNAMENTS, AND DECORATIONS PURCHASED FOR GOVERNMENT OFFICES DO NOT CONSTITUTE OFFICE FURNITURE DESIGNED FOR PERMANENT USE SO AS TO QUALIFY AS THE KIND OF "NECESSARY EXPENSE" THAT IS CHARGEABLE TO APPROPRIATED FUNDS SINCE THE ITEMS HAVE NEITHER A DIRECT CONNECTION NOR AN ESSENTIALITY TO THE CARRYING OUT OF THE STATED GENERAL PURPOSE FOR WHICH FUNDS ARE APPROPRIATED. THEREFORE, THE BUREAU OF CUSTOMS MAY NOT CHARGE THE PURCHASE OF SUCH SEASONAL ITEMS TO ITS APPROPRIATED FUNDS AS A LEGITIMATE EXPENSE UNLESS IT CAN BE DEMONSTRATED THE PURCHASE WAS "NECESSARY EXPENSE," A PHRASE CONSTRUED TO REFER TO CURRENT OR RUNNING EXPENSES OF MISCELLANEOUS CHARACTER ARISING OUT OF AND DIRECTLY RELATED TO THE WORK OF AN AGENCY.

TO CHARLES R. VINCENT, DEPARTMENT OF THE TREASURY, FEBRUARY 13, 1973:

REFERENCE IS MADE TO YOUR LETTER OF DECEMBER 14, 1972(FIS-1-FM), REQUESTING A DECISION, PURSUANT TO 31 U.S.C. 82D, ON THE PROPRIETY OF CERTIFYING SIX VOUCHERS (SUBVOUCHERS) FOR PAYMENT FROM APPROPRIATION 2030602, SALARIES AND EXPENSES, BUREAU OF CUSTOMS, 1973. TWO OF THE VOUCHERS IN THE AMOUNT OF $39.99 EACH ARE FOR TWO 7-FOOT ARTIFICIAL CHRISTMAS TREES; TWO OF THE VOUCHERS IN THE AMOUNT OF $30.37 AND $20 RESPECTIVELY, ONE FOR CHRISTMAS DECORATIONS FOR A GOVERNMENT OFFICE; ONE VOUCHER IN THE AMOUNT OF $45.82 IS FOR CHRISTMAS TREE DECORATIONS INCLUDING LIGHTS; AND THE OTHER VOUCHER IN THE AMOUNT OF $3.15 IS FOR GARLANDS, MAKING A TOTAL OF $179.32.

THE ADMINISTRATIVE OFFICER AUTHORIZING THE EXPENDITURES CONTENDS THAT THE ITEMS PURCHASED ARE NOT SIGNIFICANTLY DIFFERENT FROM ORDINARY OFFICE FURNISHINGS DESIGNED FOR PERMANENT USE.

THE APPROPRIATION (PUBLIC LAW 92-351, 86 STAT. 471, 472) PROPOSED TO BE CHARGED WITH THE EXPENDITURES IN QUESTION IS AVAILABLE FOR "NECESSARY EXPENSES" OF THE BUREAU OF CUSTOMS. SINCE THE APPROPRIATION IS NOT SPECIFICALLY AVAILABLE FOR CHRISTMAS TREES AND OTHER CHRISTMAS ORNAMENTS AND DECORATIONS, IN ORDER TO QUALIFY AS A LEGITIMATE EXPENDITURE IT MUST BE DEMONSTRATED THAT THE PURCHASE OF SUCH ITEMS CONSTITUTED A "NECESSARY EXPENSE" OF THE BUREAU. WE HAVE PREVIOUSLY CONSTRUED THAT PHRASE AS REFERRING TO CURRENT OR RUNNING EXPENSES OF A "MISCELLANEOUS CHARACTER ARISING OUT OF AND DIRECTLY RELATED TO THE AGENCY'S WORK ***." 38 COMP. GEN. 758(1959).

WHILE THE CHRISTMAS TREES AND DECORATIONS MAY HAVE TEMPORARILY ENHANCED THE APPEARANCE OF THE ROOMS OR OFFICES IN WHICH THEY WERE PLACED, IN OUR OPINION THE PURCHASE OF SUCH ITEMS FOR GOVERNMENT OFFICES CANNOT BE SAID TO BE A "NECESSARY EXPENSE" AS THAT TERM IS USED IN THE PERTINENT BUREAU OF CUSTOMS' APPROPRIATIONS. IN OTHER WORDS, THE PURCHASE OF SEASONAL DECORATIONS SUCH AS CHRISTMAS TREES AND RELATED ORNAMENTS AND DECORATIONS WOULD HAVE NO DIRECT CONNECTION WITH OR BE ESSENTIAL TO THE CARRYING OUT OF THE STATED GENERAL PURPOSE FOR WHICH THE FUNDS WERE APPROPRIATED. FURTHER, WE DO NOT AGREE THAT SUCH ITEMS ARE NOT SIGNIFICANTLY DIFFERENT FROM ORDINARY OFFICE FURNISHINGS DESIGNED FOR PERMANENT USE.

SINCE THE INSTANT EXPENDITURES DO NOT APPEAR TO REPRESENT A "NECESSARY EXPENSE" UNDER THE APPROPRIATION INVOLVED, THE VOUCHERS IN QUESTION MAY NOT BE CERTIFIED FOR PAYMENT.

THE VOUCHERS AND RELATED PAPERS WILL BE RETAINED HERE FOR OUR FILES.