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B-212326 1 (1983-11-29)

handle is hein.gao/gaobadlkl0001 and id is 1 raw text is: THE COMPTROLLER GENERAL . DECISION (.A). OF THE UNITED STATES WASH IN GTON. 0D.C. 2054e VN IT ID FILE: B-212326 DATE: November 29, 1983 MATTER OF: James W. Thomas DIGEST: 1. Lump-sum loan fees, without a listing of the services covered and an allocation of the amount for each such item, are con- sidered finance charges that are not reim- bursable as real estate expenses for the purchase of a residence at the employee's new duty station. Unless amounts are stated for particular items, it cannot be determined that the charges are customary in the local area. 2. Where an employee purchased two dwellings on 50 acres of land, agency should have prorated the real estate purchase expenses even though the second dwelling was not habitable. The proration requirement of paragraph 1-6.1f of the Federal Travel Regulations applies even in the case of a single dwelling where the employee purchases a parcel of land in excess of that reasonably related to the residence site. The issue in this case is whether Mr. James W. Thomas, an employee of the Department of Agriculture, is entitled to reimbursement of two loan fees incurred in connection with the purchase of a residence on 50 acres of land at his new duty station. No portion of either fee may be reimbursed in the absence of an itemization by the lender of the services provided and a listing of the amount allocable to each such item to assure that no portion of either fee was a finance charge and that the expenses were customary in the local area. Further, only the prorata portion of otherwise reimoursable real estate expenses reasonably related to the dwelling and residence site may be paid. Mr. Thomas transferred from Bel Air, Maryland, to Las Animas, Colorado, on or about September 21, 1980, where he purchased a residence on August 27, 1982. At

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