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B-193104 1 (1979-01-09)

handle is hein.gao/gaobadguh0001 and id is 1 raw text is: V DECISION FILE. i* n-~n 5 ~~JTHE COMPTROLLER GENERAL OF THE UNITED STATE c WASHINGTON. D.C. 2054e JAN 2 1979 :11 B- 1 4 MATTER OF: Internal Revenue Service - Reimbursement for Purchase of Rainwear D~ATE:= DIGEST: Raincoats, umbrellas and rubber boots to be used by Internal Revenue Service (IRS) clerks required to make daily trips in New Orleans' frequently inclement weather may not be purchased from appropriated funds in the absence of specific statutory authority. Such items constitute personal furnishings and may not be deemed special clothing and equipment for purposes of 5 U.S.C. § 7903. This is in response to a letter from Elizabeth A. Allen, Certifying Officer and Chief, Fiscal Section, Southwest Regional Office (Region), Internal Revenue Service (IRS), requesting an advance decision as to whether a small purchase imprest fund maintained in IRS' New Orleans District Office (District) may be reimbursed from appropriated funds for $68.80 paid from the imprest fund for the purchase of umbrellas, raincoats, and rubber boots for use by clerks performing official business during New Orleans' frequently inclement weather. In November, 1977, James Anthony Jones, an IRS employee in the District, purchased two umbrellas, two raincoats, and two pairs of rubber boots for use by a mail clerk required to make daily trips to the New Orleans Post Office and a supply clerk required to make trips to the New Orleans General Services Admin- istration Store. The submission indicates that these items were purchased for the District and were not to be the personal pos- sessions of the individual clerks. The imprest fund cashier paid Mr. Jones $68.80 upon presentation of a duly approved pur- chase invoice. Prior to approving the purchase, District personnel had sought advice from the Regional Office having operating authority over the District, and were told by Mr. Ed Teinert, Chief, Acquisition, Telecommunications and Printing, that the purchase would be proper. However, the cashier's reimbursement voucher--Invoice No. 5467, subvoucher No. 34--for the purchase was disallowed by IRS' Regional Fiscal Management Branch. The IRS Regional Counsel was subsequently consulted-and concurred with the disallowance.

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