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B-122358 1 (1976-08-04)

handle is hein.gao/gaobaddiw0001 and id is 1 raw text is: 1, L THE COMPTROLILA. GENERAL !~S~IN (.~ I.h)OF THE UNITED STATES W '~~~ AS 14INT ON, 0. C. 205 48 FILE: B-122358 MATTER OF: - DATE: AUG 4 p Recording of Obligations for Employees Transfer Costs DIGEST: The controlling date for recording obligations of appro- priations for reimbursement of expenses of employees incident to official transfers from one official station to another, pursuant to 5 U.S.C. § 5724a, is the date upon which expenses are incurred by the employee since this is the time at which the employee's entitlement to reimburse- ment arises. This decision is rendered to the Attorney General of the United States in response to the following submission to this Office from the Director, Federal Bureau of Investigation, Department of Justice: A decision is requested as to whether or not obligations for temporary quarters allowances, real estate settlement expenses and miscellaneous transfer allowatices may be recorded on the same basis as obligations for transfer-related expenses and trans- portation of household effects, that is, when the expenditure accrues, rather than when the transfer order is issued to the employee. If this were allowed, all employee transfer costs could be accounted for on a consistent basis and would be recorded as obligations on the basis of actual, rather than estimated, amounts. Our administrative and accounting procedures could be greatly simplified, with a corresponding savings in the cost of accounting for the 1200-1300 transfers of Federal Bureau of Investigation employees that take place each year. The request for decision cites 35 Comp. Gen. 183 (1955), in which we interpreted section 1311(a)(7) of the Supplemental Appropriations Act, 1955, as amended, 31 U.S.C. s 200(a)(7)(1970), as applied to expenditures for travel and transportation of employees of the Govern- ment incurred pursuant to provisions of the Administrative Expenses Act of 1946, 60 Stat. 806, approved August 2, 1946, as amended, oq r-7 / K- - --------- S3

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