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B-211265 1 (1983-06-28)

handle is hein.gao/gaobadrlu0001 and id is 1 raw text is: UNITED STATES GENERM ACCOUN fING OFFC9i WASH IC-3-TON, D C. 2OS48 or GE NERAL COUNSEL B-211265 June 28, 1983 Stephen J. Lisante, Acting Chief Fiscal Management Branch Internal Revenue Service, S.E. Region Department of the Treasury P.O. Box 926 Atlanta, Georgia 30301 Dear Mr. Lisante: This responds to your request that Internal Revenue Service (IRS) cashier Darlene J. Hartley be relieved from her responsibility to reimburse the imprest fund for the unauthor- ized purchase of six air purifiers for $119.82. We grant relief for the reasons stated below. On November 19, 1961, Ms. Hartley paid a reimbursement voucher for six desk top purifiers, commonly called smoke eaters, in the amount of $119.82. The vouchers were pre- sented to her on a completed form 1334, Requisition for Services and Supplies, appropriately signed by the Chief, Operating Services Section and the contracting officer. All documents, therefore, were properly approved and signed, pur- suant to IRM 1724. The certifying officer, however, dis- allowed the payments as improper and requested Ms. Hartley to replenish the fund herself. The certifying officer based the disallowance on the pending review of a similar voucher paid by another IRS cashier, Marie Persinger, 61 Comp. Gen. 635 (1982), modified, B-203553 February 22, 1983. This Office is authorized to relieve accountable officers of responsibility for an improper payment if we are able to find that such payment was not the result of bad faith or lack of due care on the part of the accountable officer. 31 U.S.C. S 3527(c)%(formerlv 31 U.S.C. § 82a-2). In our decision of February 22, 1983, suora, we held that The purchase of al air putifier for an em-lovee suffering from allergies was rp;zopero because the device primarily conferred a personal benefit. We did say, however, that with no evidence of bad faith, in the presence of proper certification, and in light of the history of prior purchases of air purifiers, the cashier exercislc ' reasonable care. The requested relief was granted to Ms. Persinger.

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