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December 01, 2009
Seasonal Greeting Cards
Mark Stone's Nov. 30 e-mail newsletter included a discussion of fiscal prohibitions against paying for seasonal greeting cards with appropriated funds. We have uploaded a copy of the key opinion cited by Mr. Stone, B-157883.4. Here is a link to the opinion at the GAO website. Here is the key language:
Christmas greetings
During the period covered by the IG's review, the Medical Center used its appropriation to purchase Christmas cards and stamps. According to the Medical Center Director, VA sent Christmas cards to service organizations, other VA medical centers, state medical facilities, and others for the purpose of enhancing the relationship between the Medical Center and these organizations. We have long held that the cost of holiday greeting cards is a personal expense of the officer who authorizes their use, even where the agency's name rather than the officer's name appears on the card. See, e.g., 64 Comp. Gen. 382 (1985); 37 Comp. Gen. 360 (1957). Both cases specifically rejected the argument that objectives such as engendering goodwill or ensuring the recipients' cooperation justified using appropriated funds for this purpose. Therefore, the cost of Christmas cards and stamps was not properly charged to VA's medical care appropriation.
Mr. Stone's invaluable e-mail newsletter is archived at the Air Force Materiel Command website. Authentication is required. Fill out the form that appears after the log-in page to obtain a password.
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