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Reimbursement for Purchase of Rainwear

B-193104 Jan 09, 1979
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Highlights

A small-purchase imprest fund maintained in the New Orleans District Office of the Internal Revenue Service (IRS) may not 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 the frequent inclement weather conditions in New Orleans. The use of appropriated funds for the purchase of such items is unauthorized because useful and ordinary articles of clothing are viewed as personal to employees and are not required uniform items. Since the amount involved is under $500, the question of relief from liability for the imprest fund cashier is for consideration by appropriate IRS officials.

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