The Government Accountability Office has held that an agency
may use appropriated funds to purchase refrigerators,
microwaves, and commercial coffee makers for central kitchen
areas in its new headquarters building. In demonstrating
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 (no coffee pots are permitted
in work areas so as to avoid fire hazards), the agency,
the U.S. Pacific Command, convinced the GAO that these
purchases were proper.
GAO found (CG B-302993, June 25, 2004) that “because of the
varied purposes for which employees might use kitchen
equipment, we believe their availability will contribute to
the efficient operations of the agency and the health of
personnel, and is one of many small but important factors
that can assist federal agencies in recruiting and retaining
the best work force and supporting valuable human capital
policies. Further, having centralized appliances and
therefore fewer extension cords or overloaded circuits
will permit USPACOM to better manage the safety of the
building.”
However, GAO concluded that appropriated funds cannot be
used to purchase coffee or microwaveable frozen foods.
