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![handle is hein.gao/gaobadnon0001 and id is 1 raw text is:
LThe Comptroller General
of the United States
Washington, D.C. 20548
Decision
Matterof: Richard D. Holland
File: B-231590
Date: September 1, 1989
DECISION
The Internal Revenue Service (IRS) has requested our review
of its determination that Mr. Holland, an IRS employee, must
reimburse the agency for $458.16 in excess costs paid by IRS
on a Government Bill of Lading (GBL). Incident to a permanent
change of station, Mr. Holland was authorized transportation
by the GBL method as well as temporary storage of his household
goods. Pursuant to his wife's request, some of their household
goods were delivered from temporary storage to the Hollands'
temporary quarters. These goods and the rest of the household
goods were later delivered to their new permanent residence.
Under the provisions of Federal Travel Regulations (FTR),
para. 2-8.2d (Supp. 4, Aug. 23, 1982), transportation costs
to the government shall not exceed the cost of transporting
the property in one lot from the old official station to the
new official station. Kathleen A. Doyle, B-231140, Oct. 27,
1988. Furthermore, FTR, para. 2-8.5b(2) (Supp. 5, May 20,
1983), provides that employees shall be responsible for
transportation and storage costs in excess of the applicable
limitations. These provisions, when read in tandem, make
clear that the government's cost of transportation and
temporary storage of household goods shall not exceed the
cost on a constructive basis of transporting the goods in
one lot from the old to the new station, temporary storage,
and the movement of the goods in one lot from storage. See
Lyndon A. Werner, B-232375, May 31, 1989.
In the present case, the IRS paid the GBL in the full amount
of $2,521.62, which was the government's cost of transporta-
tion and temporary storage in two lots. As the IRS computa-
tions show, however, that amount exceeds the government's
cost on a constructive basis in one lot by $458.16. Thus,
under the provisions of FTR, para. 2-8.5b(2), supra, that is
the amount for services obtained by employee at higher costs
[which] shall be the responsibility of the employee.
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