Can we purchase coffee to serve in our Commanders Office, break room, and visitor waiting room, and during meetings?
A. No. In 47 Comp. Gen. 657 (1968), the Comptroller General held that Internal Revenue Service Appropriations were not available to serve coffee to either employees or private individuals at meetings. Similarly prohibited was the purchase of coffeemakers and cups. Although serving coffee or refreshments at meetings may be desirable it is not a “necessary expense” in the context of appropriations availability. In the decision cited above, the IRS also asked about using appropriated funds to purchase coffeemakers, cups, and holders. The IRS responded that such purchases are not authorized. This also includes eating utensils and paper products (napkins, paper plates, and cups) for office parties/cookouts/fund raisers, or for fixing personal lunches. Just because it’s in GSA does not mean these items may be purchased for employees in personal use situations.
