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B-210433 1 (1983-04-15)

handle is hein.gao/gaobadcat0001 and id is 1 raw text is: 


                                  tTHE   COMPTROLLER GENJERAL
       DECISION             .       OF   THE UNITED STATES
                                    WAS   HI NGTO   N.  0. C.  20549




       FILE: B-210433                      DATE:     April   15, 1983

       MATTER   OF:   Purchase of Microwave Oven


       DIGEST:    GAO will not object to the Department of the Navy's
                  use of appropriated funds to purchase a microwave
                  oven, where a proper official determines that the
                  expenditure is necessary in view of the work hours
                  involved and the lack of available eating facilities.


     This is an advance decision to the Chief, Bureau of Medicine and
Surgery (recently redesignated the Naval Medical Ccmnand), Department
of the Navy, concerning whether, under the stated circumstances, the
Bureau may use appropriated funds to purchase a microwave oven for its
Washington, D.C. headquarters.  For reasons which follow, we find that
appropriated funds may be used for this purpose.

     According to the submission, the oven, if purchased, will replace
a non-working stove and will be used by employees of the duty section
and the crypto center.  These locations operate 7 days per week, 24
hours per day.  We are told that duty section employees must remin at
their duty stations for 24-hour shifts and crypto center employees for
8-hour shifts.  The submission further notes that during nights and
weekends, there are no readily accessible eating facilities in the area.

     The issue here is whether the purchase of a microwave oven may be
considered a necessary expense of operating the facility. If it can,
then the expenditure is proper.  If it cannot, then the expenditure would
violate 31 U.S.C. § 1301(a) (formerly 31 U.S.C. 9 628), which prohibits
the use of appropriated funds for other than their intended purposes.
The rule is that where an appropriation does not specifically provide for
a particular item, its purchase may be found a necessary expense if it
is not otherwise prohibited and if a proper agency official determines
that the purchase has a direct connection with and is essential to carry-
ing out the general purpose for which the funds were appropriated. The
agency has considerable discretion in making this determination.

     In B-180272, July 23, 1974, we did not object to the purchase of a
refrigerator, sink, and related equipmrent to provide kitchen-lunchron
facilities for employees of the Occupational Safety and Health Review
Cotmission where there was no Government cafeteria on the premises. We
have also permitted the Federal Aviation Administration to purchase cook-
ing utensils for employees at an air traffic control center. B-173149,
August 10, 1971.  In that case, the agency head found that purchase

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