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B-229085 1 (1987-11-30)

handle is hein.gao/gaobadmxt0001 and id is 1 raw text is: OL;-ER The Comptroller General of the United States Washington, D.C. 20548 ' UNIVI Decision Internal Revenue Service -- Purchase of Safety Matter of: Shoes File: B-229085 Date: November 30, 1987 DIGEST Purchase of steel toe safety shoes by a District Office of the Internal Revenue Service (IRS) for a supply clerk whose work includes movement of heavy objects with various equipment is authorized under Section 19 of the Occupational Safety and Health Act (OSHA) of 1970, if such footwear is administratively determined to be necessary for safety reasons to protect the clerk from the possibility of foot injury. As a federal agency the IRS 'is subject to OSHA regulations and must satisfy standards set by-the Secretary of Labor for personal protective equipment. DECISION We have been asked by an authorized certifying officer of the Internal Revenue Service (IRS) for an advance decision on the legality of purchasing safety shoes for a supply clerk whose work includes moving heavy objects. For the reasons that follow, we find such payment is proper. On March 5, 1987, the IRS District Office in Des Moines, Iowa, purchased safety shoes with steel toes for use by the supply clerk. Work performed by the clerk involved moving heavy objects such as files, desks, and pallets using a variety of equipment--trucks, jacks, and dollies. It was administratively determined by the Chief, Facilities Management Branch (FMB) in Des Moines, that such shoes were necessary to protect the supply clerk from the real possibility of serious foot injury. As a federal agency, the IRS is subject to Section 19 of the Occupational Safety and Health Act of 1970 (OSHA), and must establish occupational safety and health programs consistent with standards promulgated by the Secretary of Labor. 29 U.S.C. S 668 (1987). Under these standards, the general 6) k(7 t (a

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