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B-204214 1 (1982-01-08)

handle is hein.gao/gaobadjzz0001 and id is 1 raw text is: 7. THE COMPTROLLER GENERAL iCISION f'. O T H Nr- THE UNITED STATES 'W ASBHINSQTON , 0., 2 O5B4SE FIL1LS B-204214 DATE; January 8, 1982 MATTER OF: Purchase of Paper Napkins with Imprest Funds DiGEST: Cost of temporarily providing paper napkins in new Government cafeteria is reimbursable where agency official determines that im- proved morale and productivity will result from employees' use of on-premises cafeteria, In view of the small amount involved and the administrative belief of necessity, wm approve certification of the payment. This is an advance decision to Gu J, Pellon, an authorized certifying officer of the Internal Eevenue Service (IRS), concerning whether a voucher submitted by Carolyn P. Childers may be certified for payment from appropriated funds. Ms. Childers, an imprest fund cashier at the Atlanta Service Center of the IRS, withdrew $29.72 from an imprest account in February 1981 to pay for a two week supply of paper napkins for employees' lunchtime use in the Service Center's new Phoenix Park Building. Relying on our decision at 47 Comp, Gen, 657 (1968), the certifying officer has denied certification of the paywe'zt. We disagree with the officer's strict application of our prior holding to this case. 14s. Childers' voucher to reimburse the Imprest fund may be certified for payment, Prior to March 15, 1981, the cafeteria In the newly constructed Phoenix Park Building did not provide food or vending machine service for IRS employees. Still, many employees brought their own lunches ,and ate in the dining room. During this time, paper napkins were not available in the cafeteria area, although they were to be provided by the vendor once the vending machine service opened on March 15. In the interim period, employees began to use paper towels from the rest- rooms as napkins, toereby depleting the restrooms' supply of tol.els. The Chief of the Facilities Management Branch of the Atlanta Center approved the purchase of paper napkins for the cafeteria in order to alleviate the shortage of paper towels in the restrooms. Ms. Childers paid the bill for the napkins from her imprest fund account. The certifying officer questions the validity of the payment under our decision at 47 Comp. Cen. 657 (1968). That case involved the purchase of two coffee makers, cups and holders to be used in serving coffee at office meetings designed to improve management relations. We categ' .ized the purchase of both coffee and equilrent to brew and serve coLee as entertainment expenses, and hold that such costs could not be funded as necessary expenses under the gen- eral appropriation in question.

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