A-22856, MAY 24, 1928, 7 COMP. GEN. 753

A-22856: May 24, 1928

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HIS ALLOWANCE FOR ACTUAL EXPENSES FOR THAT PORTION OF THE FIRST CALENDAR DAY CONSUMED BY THE SECOND TRIP MAY NOT EXCEED THAT PROPORTION OF THE MAXIMUM DAILY EXPENSE ALLOWANCE AS IS REPRESENTED BY THE FRACTIONAL PART OF THE DAY NOT COVERED BY THE PER DIEM ALLOWANCE FOR SAID DAY UNDER THE PRECEDING TRIP. 1928: THERE IS FOR CONSIDERATION BY THIS OFFICE THE EXTENT TO WHICH CREDIT MAY BE ALLOWED IN THE ACCOUNTS OF GLEN A. HE CLAIMED AND WAS PAID A PER DIEM OF $6 FOR OCTOBER 14 AND A FRACTIONAL PER DIEM OF $4.50 FOR THE 15TH. HE WAS ENTITLED TO ACTUAL EXPENSES ONLY. HE WAS ENTITLED TO THREE-FOURTHS OF A PER DIEM ALLOWANCE OR $4.50. WERE CREDIT TO BE ALLOWED FOR BOTH $4.50 AND $3.35 FOR THE SAME DAY.

A-22856, MAY 24, 1928, 7 COMP. GEN. 753

SUBSISTENCE - FRACTIONAL DAYS WHERE AN EMPLOYEE ON A PER DIEM BASIS RETURNS TO HEADQUARTERS AT SUCH TIME DURING THE DAY AS TO ENTITLE HIM TO AT LEAST A FRACTIONAL PART OF THE PER DIEM ALLOWANCE FOR THAT DAY IN ACCORDANCE WITH PARAGRAPH 66 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS AND ON THE SAME DAY BEGINS A NEW TRIP FROM WHICH HE RETURNS TO HEADQUARTERS IN LESS THAN 24 HOURS, HIS ALLOWANCE FOR ACTUAL EXPENSES FOR THAT PORTION OF THE FIRST CALENDAR DAY CONSUMED BY THE SECOND TRIP MAY NOT EXCEED THAT PROPORTION OF THE MAXIMUM DAILY EXPENSE ALLOWANCE AS IS REPRESENTED BY THE FRACTIONAL PART OF THE DAY NOT COVERED BY THE PER DIEM ALLOWANCE FOR SAID DAY UNDER THE PRECEDING TRIP.

DECISION BY COMPTROLLER GENERAL MCCARL, MAY 24, 1928:

THERE IS FOR CONSIDERATION BY THIS OFFICE THE EXTENT TO WHICH CREDIT MAY BE ALLOWED IN THE ACCOUNTS OF GLEN A. BRUNSON, FEDERAL PROHIBITION ADMINISTRATOR, BY REASON OF PAYMENT TO ELMER E. THOMAS FOR PER DIEM IN LIEU OF SUBSISTENCE ON OCTOBER 14 AND 15, 1927.

ON OCTOBER 14, 1927, THOMAS ARRIVED AT OMAHA, NEBR., HIS POST OF DUTY, AT 1:15 P.M., FROM AN EXTENDED TRIP, AND AGAIN LEFT HIS POST OF DUTY AT 5:30 P.M., OF THE SAME DAY, FOR A TRIP WHICH EXTENDED TO 3:45 P.M., OCTOBER 15. HE CLAIMED AND WAS PAID A PER DIEM OF $6 FOR OCTOBER 14 AND A FRACTIONAL PER DIEM OF $4.50 FOR THE 15TH. HE SUBSEQUENTLY FURNISHED AN ITEMIZED STATEMENT OF THE ACTUAL EXPENSES INCURRED ON THE SECOND TRIP, AS FOLLOWS:

SUPPER, $1.15; W.F., 10 CENTS; LODGING, $2; TIP TO BELL BOY, 10 CENTS; BREAKFAST, 75 CENTS; DINNER, $1; W.F. 20 CENTS.

AS THE SECOND TRIP OCCUPIED LESS THAN ONE DAY OR 24 HOURS, HE WAS ENTITLED TO ACTUAL EXPENSES ONLY, UNDER PARAGRAPH 45 (A) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS. 6 COMP. GEN. 330. HIS ACTUAL EXPENSES ON OCTOBER 14, FOR THE SECOND TRIP, AMOUNTED TO $3.35 FOR THE FRACTIONAL PART OF THAT DAY COVERED BY THE FIRST TRIP, HE WAS ENTITLED TO THREE-FOURTHS OF A PER DIEM ALLOWANCE OR $4.50. WERE CREDIT TO BE ALLOWED FOR BOTH $4.50 AND $3.35 FOR THE SAME DAY, THE TOTAL ALLOWANCE FOR THAT DAY WOULD BE $7.85, WHICH EXCEEDS THE MAXIMUM OF EITHER ACTUAL EXPENSE OR PER DIEM ALLOWED FOR ANY ONE DAY. WERE ONLY THE AMOUNT BY WHICH THE TOTAL EXCEEDS $7 DISALLOWED, HE WOULD RECEIVE FOR THREE-FOURTHS OF A DAY AN ALLOWANCE ON THE BASIS OF ACTUAL EXPENSES WITHOUT ANY ITEMIZATION. THE ONLY LEGAL AND EQUITABLE BASIS, THEREFORE, WOULD BE TO LIMIT THE AMOUNT OF ACTUAL EXPENSES FOR THE SECOND TRIP TO THAT FRACTIONAL PART OF THE MAXIMUM ACTUAL EXPENSES AS IS COMPARABLE TO THE FRACTIONAL PART OF THE DAY REMAINING AFTER DEDUCTING THE FRACTIONAL PART COVERED BY THE PER DIEM ALLOWANCE. THAT IS, AS HE WAS ENTITLED TO THREE-FOURTHS OF A PER DIEM ALLOWANCE FOR THAT DAY, THERE REMAINED BUT ONE-FOURTH OF THE DAY DURING WHICH HE MAY RECEIVE ACTUAL EXPENSES. ACCORDINGLY, HE IS ENTITLED TO NOT EXCEEDING ONE-FOURTH OF THE MAXIMUM ACTUAL EXPENSE ALLOWANCE, OR $1.75. FOR THE TWO DAYS IN QUESTION, THEREFORE, HE MAY BE ALLOWED $4.50 PER DIEM AND $1.75 ACTUAL EXPENSES FOR OCTOBER 14 AND $1.95 ACTUAL EXPENSES FOR OCTOBER 15 OR A TOTAL OF $8.20. HE CLAIMED AND WAS PAID ORIGINALLY $10.50 BUT REFUNDED 70 CENTS. THERE IS ACCORDINGLY FOR DISALLOWANCE IN THE DISBURSING OFFICER'S ACCOUNT THE DIFFERENCE BETWEEN $9.80 AND $8.20, OR $1.60.