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B-238110 1 (1991-05-07)

handle is hein.gao/gaobadbyu0001 and id is 1 raw text is: 


Comptroller General
of the United s ates
Washingwn D.C. 20648

Decision



Matter of:  Proper Appropriation to Charge  for Expenses of
            Travel  Spanning More than One Fiscal Year

Vile:       B-238110

Date:       May 7,  1991

DIGEST

Travel and transportation expenses of  temporary duty travel
spanning more than one  fiscal year should be charged against
the appropriations  current in the fiscal years in which the
expenses are incurred  rather than in the fiscal year in which
the travel is ordered.

DECISION

In  64 Comp. Gen. 4541984), we concluded  that the reimbursable
expenses of relocation  should be charged against the
appropriation current  when the employee was ordered to
transfer.  Prior decisions to the contrary  were expressly
overruled.   Id. We have  since applied the holding of 64 Comp.
Gen.  45Ato the 60-day extension of temporary quarters
subsistence expenses  (TQSE) and to the dislocation allowance
inonnection   with  an employee's relocation.  64 Comp. Gen.
901   1985); 67 Comp. Gen. 4744(1988).

An official of the Department of Veterans  Affairs VA)  now
asks us to extend our  holding in 64 Comp. Gen. 45$ to cover
expenses of employees  whose temporary duty travel spans more
than one  fiscal year.  For the reasons discussed below, we
conclude that the  expenses of temporary duty travel should
continue to be charged  against the appropriations current in
the  fiscal years in which the expenses are incurred, not when
the travel  is authorized.

BACKGROUND

An employee of the  government is entitled to an allowance or
reimbursement  for travel expenses when on official business
away   rom his designated post of duty under 5 U.S,.  §§ 5701-
5707 4(988).  Specifically, under  5 U.S.C. § 5702,/the
emplo'ee  is entitled to a per diem allowance, reimbursement
for the  actual and necessary expenses of travel, or a
combination of  the two.  An employee is also entitled to the
actual expenses  of transportation, or a mileage allowance when

                             PUBLISHED   DECISION      8-238110

                             70 Comp.  Gen. -./C

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