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B-194133 1 (1980-04-16)

handle is hein.gao/gaobadiem0001 and id is 1 raw text is: 




DECISION


FILE:   B


MATTER


DIGEST:  1.


1. -


THIE COMPTROLLER GENERAL
OF   THE   UNITED STATEB
WASHINGTON, D.C. 20548


-194133                 DATE:  April 16, 1980
OF: William C. Rochon--Miscellaneous expenses
    allowanc


Employee who transferred to new duty station in
Mexico may be reimbursed under the miscellane-
ous expenses allowance, FTR para. 2-3.1 et seq.,
for residential rental tax stamps required to
register his lease in Mexico. The one-time tax
on registration of lease documents was a neces-
sary expense of relocating the employee's
residence and is not in the nature of those taxes
specifically excluded as miscellaneous expenses
under FTR para. 2-3. 1c(6).


          2. Expense of materials and labor for installing
              security locks at employee's residence in Mexico
              because of security problems must be considered
              a cost of structural alteration of living quarters
              not reimbursable under FTR para. 2-3. 1c(13) as
              a part of the miscellaneous expenses allowance.

          3. Employee  transferred to Mexico who incurred
              costs for automobile registration, tags, license,
              and use tax in Texas should not have been reim-
              bursed for those items under the miscellaneous
              expense allowance, since the costs were not
              imposed by Mexico upon bringing the automobile
              into that country. See FTR para. 2-3. lb(6).
              Mexico does not require U.S. employees sta-
              tioned there to register or license their vehicles
              in other than the State of their former residence.

    This action is in response to a request by Mr. Edwin J. Fost,
Chief, Accounting Section, Drug Enforcement Administration
(DEA), Department of Justice, for a determination as to whether
certain costs incurred by Mr. William C. Rochon, a DEA
employee, may be reimbursed as part of the miscellaneous
expenses allowance. Incident to his transfer from Washington,
D.C.,  to Guadalajara, Mexico, in March 1978, Mr. Rochon has
,submitted a reclaim voucher for items of expense, including the
following:


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