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B-209217 1 (1982-11-16)

handle is hein.gao/gaobadksi0001 and id is 1 raw text is: DECISION ! FILE: B-20921 MATTER OF: DIGEST: THE COMPTROLLER GENERAL OF THE UNITE[ STATES WASHINGTON. D.C. 20548 DATE: Niovember 16, 1982 Eric J. Ransick The claim of a transferred employee for reimbursement of a non-refundable rent deposit on an apartment at his new duty station may not be authorized as a mis- cellaneous relocation expense since, as a holding fee, it is a payment in execu- tion of a lease for which reimbursement is not allowed under the applicable regulations. This action is in response to the request of an authorized certifying officer of the Internal Revenue Service, Southwest Region, for an advance decision as to whether an employee's claim for a non-refundable rent deposit may be paid as a miscellaneous relocation expense. We conclude that the claim is not payable because the deposit, paid for the purpose of reserving new permanent quarters, was in the nature of a rental payment, for which the regulations do not authorize reimbursement. The employee, Mr. Eric J. Ransick, was authorized relocation expenses in connection with a permanent change of station from Little Rock, Arkansas, to Grand Junction, Colorado, effective April 1, 1982. He claims as a miscellaneous expense a non-refundable payment of $385, the amount of 1 month's rent, which he paid for the month of March 1982, to retain an apartment for his occupancy that commenced on April 1, 1982. Mr. Ransick explains that the payment was required by his agreement with a property rental agent in order to secure and hold an apartment for his use at a time when the vacancy rate for rental units in Grand Junction was less than one-half of 1 percent per year. He con- tends that he is entitled to reimbursement since no provision in the agency's travel regulations specif- ically disallows this expense. He maintains the pay- ment was not rent but a non-refundable deposit since it covered a period during which the apartment was being prepared for occupancy. He further states that A ,I

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