[Claim for Reimbursement for Cost of Airline Ticket Purchased With Personal Funds]

An authorized certifying officer of the Internal Revenue Service requested an advance decision on an employee's claim for the cost of an airline ticket purchased with personal funds. The employee had been issued travel orders; however, his secretary erroneously made airline reservations for the wrong flight. The employee did not discover the mistake until after he had arrived at the wrong destination where, although not authorized, he immediately purchased an airline ticket to the correct destination. GAO has allowed reimbursement for tickets purchased with personal funds absent authorization, provided the employee shows that the amount claimed was actually paid. GAO held that the situation arose from an administrative error related to circumstances not in the employee's control. Accordingly, the expense claim may be allowed.