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B-184744 1 (1976-05-14)

handle is hein.gao/gaobaddna0001 and id is 1 raw text is: FILE: B-1847 MATTER OF: DIGEST: Transferred employee who had mobile home moved may not be reimbursed for non-returnable entrance fee paid to secure space in mobile home park, as it is in the nature of rent. Nor may he be reim- bursed for cost of rental of U-Haul used to move storage shed and air conditioner that could not be moved in mobile home, because allowance for transporting mobile home is in lieu of other allowances for transporting household goods. Neither expense is reimbursable as a miscel- laneous expense. This matter arises from a request for an advance decision submitted by an authorized certifying officer of the Internal Revenue Service, concerning the authority for reimbursing Mr. Benjamin Suchocki for certain expenses relating to the move- ment of his mobile home at the time of his transfer of duty station. Under the authority of Travel Authorization PHI-75-9, dated September 30, 1974, Mr. Suchocki was transferred from Bethlehem, Pennsylvania, to Pottsville, Pennsylvania. Incident to this transfer, Mr. Suchocki moved a mobile home between these two locations. His claim for reimbursement of expenses has been settled, except for two items, a $100 entrance fee paid to secure a space at the new mobile home park, and $72.88 paid to rent a U-Haul to move an air conditioner and storage shed that could not be moved inside the mobile home. The certifying officer, in her submission, questions whether our decisions B-164057, October 3, 1968 (on the entrance fee), and B-156315, April 9, 1965 (on moving the shed), are still controlling since they were rendered prior to the time the governing regulations were amended to permit reimbursement of some mobile home expenses as miscellaneous expenses. We have been informally advised that Mr. Suchocki has already been paid $233.74 in miscellaneous expenses out of a maximum payable of $370.46. / ODECISIDIM '0, ER THE COMPTROLLER GENERAL .t KOF THE UNITED STATES WASHINGTON, D.C. 20548 44DATE: MAY 14197 Benjamin Suchocki - Relocation Expenses - Mobile Home '941

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