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B-185030 1 (1975-11-14)

handle is hein.gao/gaobadctb0001 and id is 1 raw text is: . THE COMPTROLLER GENERAL OECISION OF THE UNITED STATES WASHINGTON, 0.C. 20548 FILE: DATE: 1OV 141975 B-185030 MATTER OF: Kitty Hay - Relocation Allowances for Dependent Parent DIGE ST: .Mother of Government employee who is member of employee's household is dependent parent within meaning of para. 2-1.4d, Federal Travel Regu- lations, for purposes of relocation allowances as she receives only social security payments, which are largely required for medical expenses, and is dependent upon daughter to maintain reasonable standard of living. Internal Revenue Service standards for dependency do not determine en- titlement under FTR. Mr. Donald E. Muldoon, an authorized certifying officer and Director of the Accounting Division at the San Francisco Regional Office of the Department of Housing and Urban Development (HUD) requests an advance decision as to whether Mrs. Lois Hag, mother of HUD employee. Ms. Kitty Hay, is a dependent parent within the meaning of Federal Travel Regulations (FPMR 101-7) para. 2-1.4d (May 1973). for the purposes of relocation allowances. The record shows that Mrs. Lois Hay, mother of the employee, is 81 years old. She has lived with the employee for 2 years and is a member of the employee's household. Mrs. Hay has an income of $274 per month derived solely from social security benefits. The employee states that a large portion of the social security benefits are required for medical expenses not covered by her mother's health insurance and that her mother is unable to make a regular contribution toward her housing or food costs. These costs are estimated to be $166 per month. The employee further states that she has been pre- cluded from claiming her mother as a dependent for purposes of an income tax exemption. Paragraph 2-1.4d of the Federal Travel Regulations provides as follows: d. Immediate family. Any of the following named members of the employee's household at the time he reports for duty at his new permanent duty station ** *: spouse, children (including step-children and adopted children) un- married and under 21 years of age or physically or mentally * oPUBSHED DiISIO 55 Comp. GefL ....

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