B-203553 L/M, FEB 22, 1983, OFFICE OF GENERAL COUNSEL
Highlights
WE HELD THAT THE PURCHASE OF THE ECOLOGIZER FOR AN EMPLOYEE SUFFERING FROM ALLERGIES WAS IMPROPERLY MADE SINCE THE ECOLOGIZER WAS FOR PERSONAL USE. THAT THE FACT THAT PREVIOUS PURCHASES OF ECOLOGIZERS FOR A CONFERENCE ROOM AND A GRAND JURY HEARING ROOM HAD BEEN APPROVED BY IRS OFFICIALS WAS NOT. WE QUESTIONED WHETHER THE CASHIER MIGHT HAVE STRETCHED THE FINDINGS REGARDING APPROVAL OF PRIOR ECOLOGIZER PURCHASES FOR THIS SINGLE ECOLOGIZER DISBURSEMENT WITHOUT CHECKING WITH HIGHER AUTHORITY. YOU STATE IN YOUR LETTER THAT THE ECOLOGIZER DISBURSEMENT IN THIS CASE WAS PRESENTED TO THE CASHIER ON A PROPERLY COMPLETED FORM 1334. THE CASHIER WOULD NOT HAVE QUESTIONED THE PURCHASE FURTHER. WE MAY GRANT RELIEF UPON A DETERMINATION THAT THE IMPROPER PAYMENT WAS NOT THE RESULT OF BAD FAITH OR LACK OF REASONABLE CARE ON THE PART OF THE DISBURSING OFFICER. 31 U.S.C. 3527(C).
B-203553 L/M, FEB 22, 1983, OFFICE OF GENERAL COUNSEL
PRECIS-UNAVAILABLE
L. PETERSEN, DEPARTMENT OF THE TREASURY:
THIS RESPONDS TO YOUR REQUEST THAT CASHIER MARIE C. PERSINGER BE RELIEVED FROM HER RESPONSIBILITY TO REIMBURSE THE IMPREST FUND FOR THE UNAUTHORIZED PURCHASE OF AN ECOLOGIZER (AIR PURIFIER) FOR $36.00. WE GRANT RELIEF FOR THE REASONS STATED BELOW.
IN OUR DECISION, 61 COMP.GEN. , B-203553, SEPTEMBER 24, 1982, WE HELD THAT THE PURCHASE OF THE ECOLOGIZER FOR AN EMPLOYEE SUFFERING FROM ALLERGIES WAS IMPROPERLY MADE SINCE THE ECOLOGIZER WAS FOR PERSONAL USE. WE STATED IN OUR DECISION, SUPRA, THAT THE FACT THAT PREVIOUS PURCHASES OF ECOLOGIZERS FOR A CONFERENCE ROOM AND A GRAND JURY HEARING ROOM HAD BEEN APPROVED BY IRS OFFICIALS WAS NOT, IN ITSELF, SUFFICIENT JUSTIFICATION TO PERMIT THE PURCHASE OF THE ECOLOGIZER FOR THE PERSONAL USE OF AN IRS EMPLOYEE SUFFERING FROM ALLERGIES. WE DID SAY, HOWEVER, THAT THESE PRIOR APPROVALS MIGHT BE RELEVANT IN DETERMINING WHETHER THE CASHIER ACTED IN GOOD FAITH AND EXERCISED DUE CARE FOR PURPOSES OF RELIEVING HER FROM PERSONAL LIABILITY FOR THE IMPROPER PAYMENT UNDER 31 U.S.C. SEC. 3527(C) (SEPTEMBER 13, 1982) (FORMERLY SEC. 82A-2). WE FELT THAT OUR OFFICE HAD INSUFFICIENT INFORMATION TO GRANT RELIEF UPON OUR OWN MOTION AT THAT TIME. SPECIFICALLY, WE QUESTIONED WHETHER THE CASHIER MIGHT HAVE STRETCHED THE FINDINGS REGARDING APPROVAL OF PRIOR ECOLOGIZER PURCHASES FOR THIS SINGLE ECOLOGIZER DISBURSEMENT WITHOUT CHECKING WITH HIGHER AUTHORITY.
YOU STATE IN YOUR LETTER THAT THE ECOLOGIZER DISBURSEMENT IN THIS CASE WAS PRESENTED TO THE CASHIER ON A PROPERLY COMPLETED FORM 1334, REQUISITION FOR SERVICES AND SUPPLIES, "WITH PRIOR APPROVAL FROM THE ATLANTA DISTRICT CONTRACTING OFFICER *** AND ADDITIONAL APPROVAL FROM THE SOUTHEAST REGIONAL OFFICE CONTRACTING OFFICER," PURSUANT TO IRM 1724 520(1)(B)(E) AND 540 1(A)2. YOU ALSO STATE THAT IN THE PRESENCE OF SUCH APPROVALS FOR THE PURCHASE OF THE SINGLE ECOLOGIZER, AND WITH KNOWLEDGE OF PREVIOUS PURCHASES OF ECOLOGIZERS, THE CASHIER WOULD NOT HAVE QUESTIONED THE PURCHASE FURTHER.
WE MAY GRANT RELIEF UPON A DETERMINATION THAT THE IMPROPER PAYMENT WAS NOT THE RESULT OF BAD FAITH OR LACK OF REASONABLE CARE ON THE PART OF THE DISBURSING OFFICER. 31 U.S.C. 3527(C), ID. WE SEE NO EVIDENCE OF BAD FAITH ON THE CASHIER'S PART. ALTHOUGH SHE MIGHT HAVE QUESTIONED THE PURCHASE FURTHER, WE FEEL THAT SHE EXERCISED REASONABLE CARE IN LIGHT OF THE HISTORY OF PRIOR PURCHASES OF ECOLOGIZERS AND THE TWO SIGNED APPROVALS OF THE PURCHASE BY HIGHER AUTHORITIES. ACCORDINGLY, THE REQUESTED RELIEF IS GRANTED.