[Request To Purchase Air Purifier With Imprest Funds]

The Internal Revenue Service (IRS) asked GAO to determine whether it is permissible to purchase an air purifier, for use by an employee who suffers from allergies, with appropriated funds. The device was purchased with moneys from the small purchase imprest fund, and a voucher was forwarded by the fund's cashier for reimbursement. An IRS certifying officer has refused to certify the request for reimbursement on the ground that the expenditure was personal in nature. GAO held that: (1) the purchase of an air purifier for the individual office of an IRS employee who suffers from allergies may not be made with public funds; and (2) the fact that previous purchases of air purifiers had been approved by IRS officials without question is not, by itself, sufficient to justify the purchase of an air purifier from imprest funds in the instant case. However, it may be relevant to the determination as to whether the imprest funds cashier acted in good faith and exercised due care for the purpose of relieving her from personal responsibility for the improper payment of funds. Accordingly, GAO has insufficient information to make a determination for relief on its own motion and requests findings and recommendations from IRS.