B-232858, April 21, 1989, 68 Comp.Gen. 399
Highlights
Where any subsistence item shown on a voucher for a particular day is fraudulent. The employees were reprimanded. The per diem or actual expense allowance will be denied for the entire day on which the falsified expense is claimed. Where an employee submits a travel voucher on which claims for subsistence expenses are based on fraud. Each day constitutes a separate item of expenses and is considered separately. For those days for which fraudulent lodging or meal information is submitted. Since the employees' daily itemizations for meals and incidental expenses were admittedly and deliberately misstated. 1983. /1/ This matter was assigned Control No. 88-15 by the Per Diem.
B-232858, April 21, 1989, 68 Comp.Gen. 399
Civilian Personnel - Travel - Travel expenses - Fraud - Effects Four employees admitted providing false information on travel vouchers for the cost of meals and incidental expenses incurred while on temporary duty. Where any subsistence item shown on a voucher for a particular day is fraudulent, the finding taints the entire per diem or actual expenses for that day. Thus, lodging claims for the same days of duty may not be paid. 60 Comp.Gen. 357 (1981), amplified.
DECISION
Four civilian employees of the Defense Logistics Agency admitted providing false information concerning meals and incidental expenses on vouchers they submitted relating to temporary duty travel in connection with computer training in June 1983. As a result of the agency's investigation, the employees were reprimanded. They presented claims for lodging, supported by apparently valid receipts, relating to the same days of temporary duty. The agency disallowed the lodging claims based on the applicable regulation which provides that where an employee falsifies a claimed expense for lodging, meals or incidentals, the per diem or actual expense allowance will be denied for the entire day on which the falsified expense is claimed. See Joint Travel Regulations, vol. 2, para. C4352 (Change No. 234, April 1, 1985). The employees requested that the claims be submitted to this Office for decision. /1/
We agree with the agency's determination. Where an employee submits a travel voucher on which claims for subsistence expenses are based on fraud, each day constitutes a separate item of expenses and is considered separately. A fraudulent statement for any subsistence expense taints the entire subsistence claim for that day. Thus, for those days for which fraudulent lodging or meal information is submitted, the entire claim for subsistence must be denied. 60 Comp.Gen. 357 (1981), reconsidered and amplified, 61 Comp.Gen. 399 (1982); 57 Comp.Gen. 664 (1978). See also B-207992, Dec. 21, 1982.
In this case, since the employees' daily itemizations for meals and incidental expenses were admittedly and deliberately misstated, the lodging claims for those days must be denied. See B-219217, Jan. 21, 1986; B-212354, Aug. 31, 1983.
/1/ This matter was assigned Control No. 88-15 by the Per Diem, Travel and Transportation Allowance Committee.