[Claims for Kennel Fees and Repairs to Vehicle]

An Internal Revenue Service (IRS) employee claimed reimbursement for certain expenses he incurred incident to temporary duty, including: (1) the cost of boarding his cats; and (2) a deductible he incurred when his car was broken into during his temporary duty. The employee contended that: (1) he was unable to make less costly arrangements for his cats because IRS did not timely notify him of the assignment; (2) since he incurred cost savings by staying with his wife while he was on temporary duty, his claim for boarding costs should be allowed; and (3) if IRS had timely notified him of the assignment, he would have flown to the temporary duty site and his car would not have been broken into. GAO held that: (1) pet care costs are not reimbursable travel expenses notwithstanding the fact that the employee had to travel on short notice; (2) there was no basis upon which to apply funds saved by an employee to an unallowable expense; and (3) it would not consider the claim for the deductible because that matter was within IRS jurisdiction. Accordingly, the claim was denied.