[Claim for Reimbursement of Clothing Rental Costs]

An advance decision was requested by the Department of Health and Human Services (HHS) as to whether an employee who accompanied the Secretary to a function where formal attire was required may be reimbursed for the cost of renting a tuxedo. HHS stated that the employee's duties include accompanying the Secretary to official functions. GAO held that: (1) the cost of formal attire is not a reimbursable expense even for events attended as part of an employee's official duties; (2) there was no showing that the employee's use of formal attire was for other than social reasons; and (3) the circumstances did not warrant an exception to the general rule. Accordingly, the claim for reimbursement for the tuxedo rental cost may not be paid.