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B-192723 1 (1979-02-14)

handle is hein.gao/gaobadgxx0001 and id is 1 raw text is: STHE COMPTROLLER rx DECISION OF THE UNITED STATES WASHINGTON. D. C. 20548 FILE: B-192723 DATE: FEB 14 1979 MATTER OF: (atrick T &.S L. - Actual subsistence expense - cable television rental fee DIGEST: Cable television rental fee expense incurred by employee in authorized temporary quarters in connection with permanent change of station may be reimbursable to such employee provided that the expense is ordinarily in- cluded in the price of a room in the location concerned. This is in response to a request of August. 22, 1978, from Elizabeth A. Allen, an authorized certifying officer of the 'Internal Revenue Service for an advance decision as to whether Patrick T. Schluck is entitled to reimbursement for a cable tele- vision (TV) rental charge which he incurred while in authorized temporary quarters in connection with a permanent change of station. The record indicates that Mr. Schluck was transferred from Cheyenne, Wyoming, to Sheridan, Wyoming, with a reporting date of May 21, 1978. While in temporary quarters, he incurred several expenses for which he now claims reimbursement. These expenses included room rental, utility bills, a phone service charge, and a cable TV rental charge of $8 a month. The certi- fying officer requests our decision as to the legality of reim- bursing Mr. Schluck for the cable TV expense. The authority for the reimbursement of subsistence expenses to an employee occupying temporary uarters in connection with a permanent change of station is5 1a.S.C. 5 as (1976). The regulations which implement the statute, the Federal Travel Regulations ) providein chapter 2, paragraph 2-5.4(a) (1973), that an employee occupying temporary quarters in connection with a permanent change of station shall be reim- bursed for actual subsistence expenses incurred provided these are incident to occupancy of temporary quarters and are reason- able in amount. The regulation further provides-that allow-. able subsistence expenses include only charges for meals (including groceries consumed during occupancy of temporary quarters), lodging, fees, and tips incident to meals and lodg- ing, anddry cleaning and pressing of clothing.

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