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B-229375 1 (1988-05-12)

handle is hein.gao/gaobadnby0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision Kenneth W. Sloop - Transportation of Matterof- Household Goods - Actual Expenses for Self Move File: B-229375 Date: May 12, 1988 DIGEST The Internal Revenue Service (IRS) authorized an employee to move his household goods on a permanent change of station by the Government Bill of Lading method and the employee decided to move himself. Under General Services Administration regulations, the IRS properly limited reimbursement to the actual expenses incurred; therefore, the employee's reclaim for the difference between the amount of actual expenses and the amount payable on the commuted rate basis may not be allowed. DECISION This decision concerns a claim by Kenneth W. Sloop, an employee of the Internal Revenue Service (IRS), for reimbursement of $3,239.50 for transporting his own household goods by private conveyance in connection with a permanent change of station from Topeka to Salina, Kansas, in January 1986.1/ After obtaining a cost comparison for transporting Mr. Sloop's household goods by the commuted rate basis and actual expense, or Government Bill of Lading method (GBL method), the IRS issued a travel authorization properly authorizing the GBL method as the most economical means. Mr. Sloop decided for personal reasons, however, to move his own household goods. He submitted a voucher claiming $3,689.91, which he computed on the commuted rate basis. Mr. Sloop submitted a reclaim voucher since IRS paid him only $460.41, the amount of his actual expenses which was supported by receipts for gasoline, weight tickets, oil and truck rental fees. l/ The question was presented by the Chief, Accounting Section, Southwest Region, Internal Revenue Service, Department of the Treasury.

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