GAO Report from B-288828

B-288828 Oct 03, 2002 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Items of wearing apparel are the employee's personal responsibility. Appropriated funds are not available for their purchase. The purchase of insulated coveralls for use by employees at the Corps of Engineers' Vicksburg Waterways Experiment Station when outside temperatures approach freezing is not authorized by any of these three statutes. Consequently is not a proper use of appropriated funds. Has requested an advance decision on whether it is proper to use appropriated funds for the purchase of insulated coveralls for employees to wear when outside temperatures fall below 35 degrees. It is the responsibility of the employee to report to duty properly clad to carry out his responsibilities. View Decision Purchase of Insulated Coveralls, Vicksburg, Mississippi, B-288828, October 3, 2002 DIGEST DECISION The Deputy Director of Finance, United States Army Corps of Engineers, has requested an advance decision on whether it is proper to use appropriated funds for the purchase of insulated coveralls for employees to wear when outside temperatures fall below 35 degrees. Generally, it is the responsibility of the employee to report to duty properly clad to carry out his responsibilities. B-123223, June 22, 1955. There are three statutes, however, that permit agencies, in varying circumstances, to use appropriated funds to purchase clothing and other wearing apparel. None of these three authorities is available to the Corps to purchase insulated coveralls in the circumstances presented to us by the Deputy Director. We address each of the three statutes in our analysis below. BACKGROUND The United States Army Engineer Research and Development Center (ERDC), Corps of Engineers, Vicksburg, Mississippi, entered into an agreement with Local 3310 of the American Federation of Government Employees that would require ERDC to purchase and supply insulated coveralls to employees at the Vicksburg Waterways Experiment Station who work outside when temperatures drop below 35 degrees, including periods when the wind chill factor is below 35 degrees. The coveralls would remain the property of the United States, and the agency would assume responsibility for cleaning and replacement of the coveralls. ERDC Counsel has advised ERDC that obligation and expenditure of appropriated funds for the coveralls is "not one that is properly chargeable to appropriated funds," and that "any obligation of appropriations for this expenditure would violate the purpose statute, 31 U.S.C. Sec. 1301(a)." Memorandum from ERDC Counsel to CEERD-MS (Col. Weller) regarding "Purchase of Insulated Coveralls for Certain DPW Operations Division Employees," Dec. 11, 2000. The local union has filed a charge of unfair labor practices with the Federal Labor Relations Authority. According to the Deputy Director of Finance, an arbitrator recommended that ERDC refer the issue to our Office for a decision, and agreed to defer his ruling pending our decision. ANALYSIS We generally consider items of clothing, such as the coveralls at issue here, to be a personal expense of the employee, and appropriated funds are not available for personal expenses without clear statutory authority. We stated the general rule in 1955, "that every employee of the government is required to present himself for duty properly attired according to the requirements of his position." B-123223, June 22, 1955. In other words, it is the personal responsibility of the employee to report for duty properly clad to perform his duties. Id. Our Office has recognized three statutory provisions that permit the purchase of items of wearing apparel. First, the Secretary of Defense is authorized to pay an allowance or to provide a uniform to each civilian employee of the Department of Defense who is required by law or regulation to wear a prescribed uniform while performing official duties. 10 U.S.C. Sec. 1593. It is not clear that coveralls, in these circumstances, would constitute a uniform for purposes of section 1593. Regardless, ERDC Counsel advised our Office that there is no law or regulation requiring the wearing of coveralls as a uniform or part of a uniform. Letter from Timothy L. Felker, Jr., ERDC Counsel to Doug MacArthur, Office of General Counsel, GAO, May 15, 2002 (hereinafter, May 15 Letter). The union, in its agreement with ERDC, also did not cite or refer to any law or regulation requiring ERDC employees to wear any prescribed uniform. See "Insulated Coveralls Agreement," No. 00 FSIP 105. Section 1593, consequently, does not authorize ERDC to use appropriated funds to supply the coveralls. Second, section 7903 of title 5, U.S. Code, provides that "[a]ppropriations available for the procurement of supplies and material or equipment are available for the purchase and maintenance of special clothing and equipment for the protection of personnel in the performance of their assigned tasks. . .