Use of Appropriated Funds to Purchase Kitchen Appliances
B-302993: Jun 25, 2004
The U.S. Pacific Command (USPACOM) may use appropriated funds to purchase refrigerators, microwaves, and commercial coffee makers for central kitchen areas in its new headquarters building. Appropriations are available to pay for items ordinarily considered to be personal in nature, such as kitchen appliances, when the primary benefit of their use accrues to the agency, notwithstanding a collateral benefit to the individual. USPACOM has demonstrated that equipping the workplace in this manner is reasonably related to the efficient performance of agency activities and provides other benefits to the agency, including assurance of a safe workplace. Earlier GAO decisions reflecting similar proposed uses of appropriations, such as B-276601, June 26, 1997, B-210433, Apr. 15, 1983, and 47Comp. Gen. 657 (1968), are modified accordingly.