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B-247730 1 (1992-09-21)

handle is hein.gao/gaobadodt0001 and id is 1 raw text is: Fjk .I p *Com ptroller General - 1117 5 of the United States Wahllngwn, D,0, 20548 Decision Matter of: Internal Revenue Service: Use of Appropriated Funds to Pay for Eldercare Facilities and Counseling Services File: B-247730 Date; September 21, 1992 DIGEST Without specific statutory authority, funds appropriated to the Internal Revenue Service (IRS) are not available to provide space for eldercare facilities for adult relatives of IRS employees. IRS appropriated funds are available, however, to undertake employee referral and counseling programs. DECISION The Internal Revenue Service (IRS or Service) has requested an advance decision regarding the propriety of using funds appropriated to IRS to pay for certain operating costs associated with eldercare facilities for adult relatives of IRS employees. The Service proposed to incur start-up costs for the eldercare facilities, including construction and renovation costs, and thereafter provide space and related services without charge. In addition, IRS plans to implement a resource and referral service for its employees on eldercare issues and undertake related employee awareness and training programs. For the reasons given below, we conclude that the Service may not use appropriated funds to provide space or incur specified operating costs associated with eldercare facilities without specific statutory authority. IRS may use its appropriated funds, however, to undertake employee counseling and to provide referral services related to eldercare. BACKGROUND The Service had proposed supporting three to five on-site eldercare facilities for adult relatives of IRS employees. These adult day care centers would serve mildly impaired adult relatives of IRS and other government employees; they would provide respite to caregivers who would otherwise be

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