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B-191235 1 (1978-10-25)

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DECISION


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FILE:


MATTER   OF:


B-191235


'D. W. Holcombe
Closing  Costs


DATE:  October 25, 19T8
- Relocation Expenses -


DIGEST:


Employee who purchased residence at new
Outy station incident to transfer of duty
station claims closing costs paid by
seller but included in purchase price.
Since closiny costs are clearly discernible
and separable from price allocable to
realty, both buyer and seller regarded
costs as having been paid by buyer, and
costs are properly documented, claim
may be paid.


     This action is in retponse to the letter of
January 10, 1978, from CaptairiR. Fitzsimmobis,.Chief,
AccoAting  and Finance Branch, Headquarters  443d
Militaty Airlift Wing, Training (MAC), Altus Air
Force Bpse, Oklahoma. In his letter Captain Fitzsimnmons
inquires as to the propriety of paying a voucher
in the amount of $443.76 representing expenses
incurred by Mr. D. W. Holcot.be, in connection with
his purchase of a new home incident to a permahent
chanqe of duty station.4 Mr. Holcombe, nn employee
of theDepatinent  of the Air Force, was  transferred
from Webb Air Force Base, Texas, to Altus  Air Force
Base, Oklahoma.

     The Settlement Statement, dated May  27, 1977,
and issued bythe  Harry Mortgage Company,  provides
an itemized accdhnt of the closing costs  showing
them as having beer paid by  the seller of the house.
HRwever, a .ett'r from  the Assista'nt Vice President
of Harry Mortgage Company dated July  6, 1977, states
that the closing costs were  incorporated into the
price of  the house and were paid by Mr. Holcombe,
the purchaser, as part of  the purchase price.

     Reimbursement of  real estate expenses ixs
authorized by Chapter  2, Part 6 of the Federal
Travel  Regulations.(FPMR Z01-7). FTR para. 2-6.2
enumerates  allowable expenses. All of the costs
claimed  by Mr. Iolcombe are properly allowable
under  the paragraph if he can be considered to
have  actually paid them.


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THd  COMPTROLLER cN9RAL
OFTHEUNITED TATES
WASHINGTON. D. C. 20540


-06


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