B-151167, B-156724, NOVEMBER 29, 1967, 47 COMP. GEN. 314

B-151167, B-156724, NOVEMBER 29, 1967, 47 COMP. GEN. 314

PRINTING AND BINDING - CHRISTMAS CARDS THE RULE THAT SEASONAL GREETING CARDS CONSTITUTE A PERSONAL EXPENSE TO GOVERNMENT PERSONNEL IS NOT CHANGED BY THE FACT THAT THE NAMES OF THE OFFICERS AND EMPLOYEES SENDING THE CARDS ARE NOT INCLUDED AND NOTHING ATTACHED TO THE CARDS INDICATES THE COMPLIMENTS OF ANY INDIVIDUAL, NOR IS THE PERSONAL NATURE OF THE COST OF THE CARDS CHANGED BECAUSE A TRUST FUND RATHER THAN APPROPRIATED FUNDS IS CHARGED. THEREFORE, THE COST OF PRINTING AND MAILING SEASONAL GREETING CARDS BY NATIONAL PARK SERVICE PERSONNEL IS AN EXPENSE THAT IS NOT CHARGEABLE TO "FUND 14X8037, NATIONAL PARK SERVICE, DONATIONS," A RECEIPT ACCOUNT IN THE TRUST FUND SERIES ESTABLISHED FOR DEPOSIT OF CASH ACCEPTED AS DONATIONS UNDER 16 U.S.C. 6 FOR THE PURPOSES OF THE NATIONAL PARK AND MONUMENT SYSTEM.

TO THE SECRETARY OF THE INTERIOR, NOVEMBER 29, 1967:

THIS IS IN REFERENCE TO LETTER OF OCTOBER 3, 1967, FROM THE ACTING DIRECTOR, NATIONAL PARK SERVICE, FILE F3819-ABF, REQUESTING THAT NOTICES OF EXCEPTION NOS. 300179 AND 300180, DATED JUNE 20, 1963, ISSUED TO CERTIFYING OFFICERS CHARLES J. ARNOLD AND EDWARD G. BEAGLE, JR., RESPECTIVELY, BE RECONSIDERED AND WITHDRAWN.

IT IS STATED IN THE ACTING DIRECTOR'S LETTER THAT IT IS THE FEELING OF THAT OFFICE THAT ALL OF THE PERTINENT INFORMATION RELATING TO THE SUBJECT WAS NOT MADE AVAILABLE TO OR NOT KNOWN BY THE AUDITORS WHEN EXCEPTIONS WERE TAKEN TO THE PAYMENTS FOR PRINTING AND MAILING "NONPERSONAL" GREETING CARDS. THE LETTER CONTINUES, IN PART, AS FOLLOWS: "WE SHOULD LIKE TO POINT OUT THAT THE PAYMENTS IN QUESTION WERE NOT MADE FROM APPROPRIATED FUNDS, BUT FROM DONATED (TRUST) FUNDS RECEIVED FROM PRIVATE SOURCES. UNDER AUTHORITY OF THE ACT OF JUNE 5, 1920 (41 STAT. 917; 16 U.S.C. 6), THE NATIONAL PARK SERVICE HAS THROUGH THE YEARS ACCEPTED MANY DONATIONS OF MONEY FROM PRIVATE SOURCES, TOTALING APPROXIMATELY $15 MILLION. WHILE MOST OF THE MONEY DONATED TO THE SERVICE IS TENDERED AND ACCEPTED FOR SPECIFIC PARK PURPOSES, A SIGNIFICANT AMOUNT IS TENDERED FOR GENERAL PURPOSES WITH THE UNDERSTANDING OR PROVISION THAT SUCH FUNDS MAY BE EXPENDED AT THE DISCRETION OF THE DIRECTOR OF THE NATIONAL PARK SERVICE WITHOUT REGARD TO THE USUAL REQUIREMENTS RELATING TO PROCUREMENT OF SUPPLIES, MATERIALS, EQUIPMENT, PRINTING, ETC. BASED ON PAST RULINGS MADE BY YOUR OFFICE, IT IS OUR OPINION THAT IN THESE CIRCUMSTANCES IT IS PROPER TO EXPEND DONATED (TRUST) FUNDS RECEIVED FROM PRIVATE SOURCES FOR PURPOSES CONNECTED WITH THE NATIONAL PARK SERVICE THAT WOULD OTHERWISE NOT BE PROPER FOR EXPENDITURE FROM APPROPRIATED FUNDS. SINCE DONATED (TRUST) FUNDS WERE MADE AVAILABLE FOR USE AT HIS DISCRETION, THIS WAS THE BASIS ON WHICH THE DIRECTOR OF THE NATIONAL PARK SERVICE ADMINISTRATIVELY DETERMINED THAT IT WAS NOT IMPROPER TO PRINT AND MAIL NONPERSONAL GREETING CARDS TO VARIOUS INDIVIDUALS, ORGANIZATIONS, MEMBERS OF CONGRESS, ETC. "OUR POSITION TO THE EFFECT THAT IT WAS NOT IMPROPER TO USE DONATED (TRUST) FUNDS TO PAY FOR PRINTING AND MAILING THESE GREETING CARDS IS FURTHER BORNE OUT BY YOUR DECISIONS 16 CG 650 655 AND 46 CG 379-382. BOTH DECISIONS, IN OUR OPINION, BEAR OUT THE PROPRIETY OF USING DONATED (TRUST) FUNDS FOR CERTAIN PURPOSES (NOT UNLIKE THE PRINTING AND MAILING OF NONPERSONAL GREETING CARDS) DETERMINED BY THE BUREAU TO BE IN FURTHERANCE OF BUREAU OBJECTIVES WHEN THEY ARE NOT CONTRARY TO THE TRUST, EVEN THOUGH THE PROCEDURE FOLLOWED MAY NOT BE FULLY CONSISTENT WITH THE GENERAL REGULATORY AND PROHIBITORY STATUTES APPLICABLE TO PUBLIC FUNDS.'

THE EXCEPTIONS IN QUESTION WERE TAKEN BY OUR OFFICE WITH THE FULL KNOWLEDGE THAT TRUST FUNDS WERE INVOLVED. IT WAS STATED ON EACH EXCEPTION THAT "THE EXPENDITURES WERE CHARGED TO FUND 14X8037 NATIONAL PARK SERVICE, DONATIONS, A RECEIPT ACCOUNT IN THE TRUST FUND SERIES ESTABLISHED BY THE TREASURY DEPARTMENT FOR DEPOSIT OF CASH ACCEPTED AS DONATIONS UNDER AUTHORITY OF 16 U.S.C. 6, WHICH PROVIDES THAT THE SECRETARY OF THE INTERIOR MAY ACCEPT MONEY FOR THE PURPOSES OF THE NATIONAL PARK AND MONUMENT SYSTEM.' IT WAS ALSO STATED ON THE EXCEPTIONS THAT IT IS WELL ESTABLISHED THAT APPROPRIATED FUNDS ARE NOT AVAILABLE FOR THE PURCHASE OF SEASONAL GREETING CARDS FOR THE REASON THAT SUCH PURCHASES REPRESENT A PERSONAL EXPENSE, 37 COMP. GEN. 360, TO BE BORNE BY THE OFFICER WHO ORDERED AND SENT THE CARDS, AND THAT THE PERSONAL NATURE OF THE COST OF THE SEASONAL GREETING CARDS IS NOT CHANGED BY THE FACT THAT A TRUST FUND WAS SOUGHT TO BE CHARGED SINCE THE AVAILABILITY OF THE TRUST FUND IS LIMITED TO PURPOSES OF THE NATIONAL PARK AND MONUMENT SYSTEM.

GREETING CARDS HAVE LONG BEEN VIEWED BY THE ACCOUNTING OFFICERS AS A PERSONAL EXPENSE TO BE BORNE BY THE OFFICER WHO ORDERED AND SENT THE CARDS, AND THIS VIEW IS NOT CHANGED BY THE FACT THAT THE NAMES OF THE OFFICERS OR EMPLOYEES SENDING THE CARDS WERE NOT INCLUDED AND NOTHING ATTACHED TO THE CARDS TO INDICATE THE COMPLIMENTS OF ANY INDIVIDUAL. SEE 37 COMP. GEN. 360 AND DECISIONS CITED THEREIN. ALSO, AS TO THE PERSONAL NATURE OF SUCH CARDS SEE PARAGRAPH 18 OF THE REGULATIONS OF THE JOINT COMMITTEE ON PRINTING WHICH PROVIDED, AT THE TIME THE SUBJECT EXCEPTIONS WERE STATED, AND HAVE SO PROVIDED IN THE YEARS SUBSEQUENT THERETO THAT:

"PRINTING OR ENGRAVING OF CALLING OR GREETING CARDS IS CONSIDERED TO BE PERSONAL RATHER THAN OFFICIAL AND SHALL NOT BE DONE AT GOVERNMENT EXPENSE.' WE THEREFORE CANNOT ACCEPT AS VALID THE ASSUMPTION UPON WHICH THE ACTING DIRECTOR'S REQUEST IS BASED, I.E., THAT THE GREETING CARDS WERE ,NONPERSONAL.' ACCORDINGLY, SINCE THE MONEYS CONSTITUTING THE TRUST FUNDS HERE INVOLVED COULD ONLY BE ACCEPTED FOR PURPOSES OF THE NATIONAL PARK AND MONUMENT SYSTEM AS PROVIDED BY 16 U.S.C. 6, WE FIND NO LEGAL BASIS FOR EXPENDITURE OF SUCH FUNDS FOR SEASONAL GREETING CARDS, ITEMS LONG CONSIDERED AS PERSONAL RATHER THAN AS OFFICIAL EXPENSES. THE EXCEPTIONS ARE THEREFORE SUSTAINED.

THE DECISIONS CITED IN THE ACTING DIRECTOR'S LETTER PERTAINED TO THE RECOGNIZED AUTHORITY OF CUSTODIANS OF THE TRUST FUNDS THEREIN CONSIDERED TO MAKE EXPENDITURES NECESSARY TO CARRY OUT THE PURPOSES OF THE TRUST WITHOUT REFERENCE TO GENERAL REGULATORY AND PROHIBITORY STATUTES APPLICABLE TO PUBLIC FUNDS. THEY DID NOT MODIFY THE DECISIONS OF LONG- STANDING THAT SEASONAL GREETING CARDS CONSTITUTE A PERSONAL EXPENSE.