Fiscal Activities Guidelines Items of Employee Convenience


In addition to establishing uniform accounting standards and policies, it is a goal of this committee to provide general information and other guidance to assist fiscal officers and other state employees relating to good practices or processes, or needed information that may not be readily available within the state. The purpose of this section of the Fiscal Policies Manual is to provide some general guidance and direction to other sources that may be helpful.


If there are other guidelines you would like to see included, please send them to the State Controller’s Office, Division of Statewide Accounting, Fiscal Policies Advisory Committee, or contact Tiffini LeJeune or David Fulkerson.


Items of Employee Convenience

Idaho Code does not specifically prohibit state agencies from purchasing items of employee convenience. Agency management is responsible for determining the necessity of these items in each particular workplace setting and for considering the effect these items have on employee workflow and morale. Agency management must adhere to reasonable, conservative, and prudent decision-making when selecting the kind, type, or model of items purchased for employee convenience.

For this guideline, items of employee convenience are defined as equipment and furniture that are not specifically required to meet the entity’s mission, but are usual and customary items used by employees during meal breaks and rest periods during the work day.

Some examples of items of employee convenience include: refrigerator, microwave, stove, coffeemaker, break room furniture (e.g., chairs, tables, couches, etc.).

Consumables, such as coffee supplies, bottled water service, and other items specifically for employee consumption, are not allowable for office settings under this guideline, except for situations where employees work in the field or for emergency situations. Agency management is encouraged to develop their own policy where consumables are in the best interest of the state. Safety of employees must be considered in agency policies.

Equipment and furniture related to employee entertainment, fitness, or education are specifically excluded from this guideline​.


Approved on: 12/17/2019