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B-213530 1 (1984-11-02)

handle is hein.gao/gaobadlzu0001 and id is 1 raw text is: I THE COMPTROLLER GENERAL O IIION OP THE UNITEO ETATES O . . WAHINGTON. O.0. *04U B-213530 Novenber ?, 1984 FILE: B-150OATE: Recording of Obligations for Employee MATTrER OP. Transfer Costs Reimbursable expenses of an employee trans- OIOEST: ferred in the interest of the Government must be charged against the appropriation current when valid travel orders are issued. B-122358, August 4, 1976 and 35 Comp. Gen. 183 (1955) and other cases inconsistent with this decision overruled. An authorized official of the Department of Transporta- tion requests that we reconsider our precedents holding that reimbursable expenses of employees transferred in the interest of the Government must be obligated against the appropriation current when the employee incurs the expense. The official asks that the rule be changed so that the obligation may be recorded against the appropriation current when the employee is ordered to make the move. As will be explained below, we conclude that these expenses should be recorded against the appropriation current when valid travel orders are issued. BACKGROUND Federal agencies, such as the Federal Aviation Adminis- tration (FAA) of the Department of Transportation, often must transfer employees for the benefit of the Government. Generally, the transferred employees are entitled to receive reimbursement of their travel and transportation expenses as well as relocation expenses. See 5 U.S.C. SS 5724 and 5724a. Often, employees do not incur all reimbursable transfer ex- penses in the fiscal year in which they are transferred. For example, employees have up to 3 years to sell their residence at the duty station from which transferred and still be entitled to be reimbursed residence transaction expenses of up to $15,000. See Federal Travel Regulations, para. 2-6.1e (Supp. 4, August 23, 1982), incorp. by ref., 41 C.F.R. S 101-7.003. The uncertainty of when a transferred employee will incur .a reimbursable expense creates problems for the employing agency. The agency must set aside sufficient funds in a fiscal year to reimburse employees for the maximum relocation expenses they may incur in that year. This is done by tenta- tively recording an obligation against the current fiscal year funds. That is, for each transferred employee, an agency O-S / 1 jj'5(50i

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