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B-229368 1 (1988-09-20)

handle is hein.gao/gaobadnfn0001 and id is 1 raw text is: rhe Comptroller General of the United States Washington, D.C. 20548 IDecision Monte W. Ausland - Proration of Real Estate Sales Expenses File: B-229368 Date: September 20, 1988 DIGEST Transferred ±mployee sold 40-acre parcel of land which contained his residence in a sparsely populated, rural part of Montana. Proration of sales expense reimbursement is necessary due to income-producing potential of the excess land. Values contained in local tax assessment should be used in determining the percentage of proration where it is the best evidence of relative values available and it, is shown to be more reliable than values shown in a real estate listing agreement. DECISION We have been asked by Ms. Joanne Henry, an authorized certifying officer of the Department of Energy, for a decision as to whether to certify for payment a voucher submitted by Mr. Monte W. Ausland, an employee of the Bonneville Power Administration, Department of Energy. Mr. Ausland submitted a voucher for the disallowed portion of expenses he incurred in the sale of his residence in connection with a permanent change of duty station. The record shows that Mr. Ausland was transferred from Hot Springs, Montana, to Spokane, Washington, with a date for reporting to duty of October 14, 1985. Pursuant to his transfer, Mr. Ausland sold his 40-acre property in Lonepine, Montana, for $70,000. The property consisted of a resi- dence, a log barn, a chicken shed, a wood shed, a garage, and farmland. Upon sale, Mr. Ausland submitted a claim for reimbursement of expenses incurred in the sale. Section 226.1 of the Federal Travel Regulations (FTR) governs the reimbursement of relocated employees' residence sale expenses. Paragraph f of that section provides that [tihe employee shall . . . be limited to pro rata reim- bursement when he/she sells or purchases land in excess

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