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The Internal Revenue Service (IRS) requested a decision regarding whether it could use appropriated funds to reimburse employees working at home for residential utility expenses incurred in running government-furnished equipment and illuminating, heating, or air conditioning the work area. GAO held that such expenses: (1) constituted personal expenses; and (2) could not be said to primarily benefit the government. Accordingly, IRS could not use appropriated funds to reimburse at-home employees for utility expenses.

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