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![handle is hein.gao/gaobadkqe0001 and id is 1 raw text is:
j TH OMPTROLLE-F GIENERAL.
CECIsIOJ O F THl IUNITED ITATEB
WASH INGTOND. 0C. 20540
FILE: 13-203553 DATE; September 24, 1981
MATTER OF: Internal Revenue Service-Furchase of Air
Purifier with Inprest F1tnds
DIGEST: 1. The purchase of an air purifier for the
individual office of an IPM employee who
suffers from allergics may not be made with
public funds. Although he may not be able
to perform his official duties satisfactorily
in the usual office enviroament becaure of
his handicap, the purchase of a cortective
device is his pert.onal responsibility.
2. Fact that previous purchases of air purifiers
had been approved by IS officials without
question is not, by itself, sufficient to
justify the purchase of an air purifier from
Imprest funds in the instant case. It may
be relevant, however, in determining whether
the imp!rest fund cashier acted in good faith
and exercised due care for the purpose of
relieving her from personal responsibility
for the improper pxyrent pursuant to 31 U.S.C.
S 82a-2. This Office has insufficient in-
formation to make relief determination on
its own notion and requests f indings and
recosren-dations f rc, IlzS.
The Chief, Resources Management Division, Atlanta District,
Internal Revenue Service (IRS), requests a determination on whether
it is permissible to pirchase an ecoogizer with appropriated funds.
An ecoloxizzer, also knnwn popularly as a smsioke eater, is a drvice
which purifies the air by removing cigar and cigarette c.troke, dust,
and other objectlonal ciors. He has forwarded a voucher for S36 for
an ecologizer purchased last I-lay through the Small Purchase Imprest
Fund, to purify the air in the office of an IRS employee who suffers
from allergies. 'Me IFS certifying officer has refused to certify
the request for rein'bursement on the ground that the expetditure was
personal 'n nature, &wx] he therefore recoiesLed the imprest fund
cashier to replenish the fund hersolf.
We agree with the certifying officer that the instant expeniture
for an ecoo1)izor was not authorized, based on the justification pte-
e.nte<. IHowever, we would not necesnarily agree that the iMprest fund
cashi_*r must restore the account from her personal funds if a request
for relief is presenLed to us pursuant to 31 U.S.C. F 82a-2.](ViewImageLocal?handle=hein.gao/gaobadkqe0001&div=1&collection=&method=preview&ext=.png&size=3)