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B-230392 1 (1988-09-01)

handle is hein.gao/gaobadnew0001 and id is 1 raw text is: IZ The Comptroller General of the United States Washington, D.C. 20548 Decision Internal Revenue Service - Retroactive Travel Matterof. Allowance File: B-230392 Date: September 1, 1988 DIGEST The Internal Revenue Service seeks to make a retroactive payment to employees for meals and incidental expenses incurred on first and last days of travel during the period from July 1, 1986, to August 1, 1987, when the Federal Travel Regulations required that such expenses be computed on a half-day rather than a quarter-day basis. The regulations were changed to require a quarter-day computa- tion effective August 1, 1987. Inasmuch as the half-day regulation in effect during the period in question had the force and effect of law, and the employees' rights and liabilities with regard to per diem and travel allowances vested at the time travel was performed, the half-day regulation may not be waived or modified by an employing agency or this Office. Accordingly, there is no authority to retroactively apply the quarter-day computation. DECISION ISSUE This is in response to a request from the Acting Assistant Secretary of the Treasury (Management) for an advance decision on whether the Internal Revenue Service (IRS) may make a retroactive payment to non-bargaining unit IRS employees. The payment would be for meals and incidental expenses incurred on the first and last days of travel during the period from July 1, 1986, to August 1, 1987, and the payment would reflect a retroactive application of a change in the travel regulations from computing such expenses on a half-day to a quarter-day basis. For the reasons stated below, we hold that IRS has no authority to compensate its employees by applying the amended regulation retroactively.

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