Claim for Reimbursement to Imprest Fund

An advance decision was requested as to whether a voucher submitted by an Internal Revenue Service (IRS) employee could be certified for payment by appropriated funds. The employee, an imprest fund cashier, withdrew money to pay for a 2-week supply of paper napkins for employees' lunchtime use in an IRS building. Relying on a previous GAO decision, the certifying officer denied certification of the payment. The issue here was whether the purchase of napkins was a necessary expenditure under the available appropriation. To determine the propriety of this expenditure, GAO considered whether the expense involved was reasonably necessary or incident to the execution of the program or activity authorized by the appropriation. GAO has consistently approved subsidizing food service facilities in federal buildings when the agencies involved determine that productivity would be improved by the appropriation. Thus, the purchase of napkins would improve the morale and efficiency of IRS employees by encouraging employee use of the new cafeteria facility. In view of the small amount involved and the administrative determination of necessity, GAO did not object to the disbursement. Accordingly, the voucher could be certified for payment if otherwise correct.