[Propriety of IRS Use of Appropriated Funds to Purchase Wheelchair]
B-240271
Oct 15, 1990
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Highlights
The Internal Revenue Service (IRS) requested an advance decision regarding whether it could use appropriated funds to purchase a motorized wheelchair for a disabled employee, contending that the employee required the wheelchair to adequately perform his duties. GAO held that IRS could use its appropriated funds to purchase the wheelchair, since: (1) such procurement constituted a reasonable accomodation in accordance with federal regulation standards; and (2) the wheelchair would remain as government property. Accordingly, the purchase was allowed.