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B-183612 1 (1975-08-13)

handle is hein.gao/gaobadcoi0001 and id is 1 raw text is: 



                            THE  COMPTROLLER GENERAL
DECISION                    OF   THE   UNITED      STATES
                            VVASHINGTON, D. C. 2054 8




FILE:                             DATE:                  C?
        B-18361297                                            /'
MATTER OF:
                M arcus D. Dumond - Pro rata reimbursement of
                real estate expenses - survey fee
[DIGEST:   Employee who purchased residence and surrounding

           acreage on which a citrus grove was located is
           entitled to reimbursement of the survey fee on a
           pro rata basis in accordance with guidelines set
           out in 54 Comp. Gen. 597 (B-182203, Jan. 16, 1975).

      This matter is before us on a request for an advance decision
 reference ADFF:CP, from Ms. Louise McMillan, an authorized certifying
 officer of the Internal Revenue Service, Southeast Region, and con-
 cerns the propriety of certifying for payment the reclaim voucher
 of Mr. Marcus D. Dumond for real estate expenses incurred in con-
 nection with the purchase of a residence and surrounding acreage
 upon the transfer of his official duty station to Tampa, Florida.

     By T-ravel Authorization No. SE-J-74-82 dated January 18,
 1974, Mr. Dumond was transferred from West Palm Beach, Floridn,
 to Tampa and on July 2, 1974, purchased a residence with acreage,
 5 outbuildings, farming machinery, corral and citrus grove.
 Mr. Dumond's total real estate expenses were $1,116.50. However,
 he claimed reimbursement in the amount of $645.43 as follows:

          Recording Deed               $  4.00
          Recording Mortgage           $ 10.00
          Mortgage Title Insurance     $ 25.00
          Appraisal Fee                $ 25.00
          Attorney's Fee               $250.00
          Survey Fee ($802.50 total)
          prorated in accordance
          with value of house and
          lot - $60,000 to total cost
          $145,000 - at                $331.43

 The certifying officer prorated the entire expenses incurred
 ($1,116.50) and reimbursed the employee in the amount of $462. The
 employee is now reclaiming an amount of $654.50 consisting of the
 total expenses of $1,116.50 less the $462 previously allowed. The
 record contains a statement by Garcia and Fields, attorneys at law,

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