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B-201172 1 (1981-12-15)

handle is hein.gao/gaobadjxu0001 and id is 1 raw text is: V, I i i ,, //766)554ae/ 'I T111 COMPTACLLUR GENERAL DECISION OCP THE NIT0M STATES Es WWASHINGTO N, 0, 92015413 FILE: B-201172 3ATEj December 15, 1981 MATTER OF: Zera B, Taylor- Relocation- Tuition Forfeiture - Cooperative Apartment Carrying Charges DIGEBT; 1. Employee of Department of Housing and Urban Development Who transferred from New York to Washington, D.C,, in July 1978, is not entitled to reimburbement of school tuition deposit for his child's education which he forfeited when the child withdrew from school because of employee's change of permanent sat.un. Tuition forfeiture is not within mis- cellaneous expenses reimbursable under the Federal Travel Regulations (FTR). 2. Employee transferred from New York to Waeh.tngton, DC., in July 1978, claims relocation expenses in the form of car- rying charges deducted from his equity refund in connection with the sale of his cooperative apartment. In the absence of evidence clearly establishing different arrangement, we will consider an interest in a cooperatively owned apartment building to be a form of owner- ship in a residence for which real estate expenses may be reimbursed as provided under the Federal Travel Regulations (FTR). Since carrying charges in a cooperative usually contain items such as interest and principal payments on the mortgage, insurance, utilities, cost of management and maintenance, they cannot be considered a cost incident to the sale of a residence for which reim- bursement is authorized under the FTR* 3. Expenses for repaire, maintenance, cleaning, and paintJng in connection with owner's sale of cooperative apart- ment may not be allowed as reimbur'able relocation expenses tunder paragraph 2-6.2d of the FTR. Claim for stock

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