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The Internal Revenue Service (IRS) requested a decision as to whether it could purchase an automatic teller machine for a federal credit union located at one of its service centers. GAO noted that government agencies could supply normal services to credit unions without charge, but they could not provide special services, even on a reimbursable basis; however, a 1982 amendment authorized special services to credit unions if they were necessary to carry out administrative functions. Accordingly, GAO held that IRS could provide an automatic teller machine to the service center, either without cost or on a reimbursable basis, since it would materially contribute to the center's operations.

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