A-53503, FEBRUARY 6, 1934, 13 COMP. GEN. 212

A-53503: Feb 6, 1934

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PER DIEMS PER DIEM IN LIEU OF SUBSISTENCE AND MILEAGE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES ARE IN LIEU OF ACTUAL EXPENSES AND THE AGGREGATE AMOUNT TO BE PAID IS DEPENDENT UPON FACTS REQUIRED TO BE STATED BY THE TRAVELER UPON THE STANDARD VOUCHER FORM PRESCRIBED FOR TRAVEL EXPENSES AND WHICH ACCORDINGLY MUST BE VERIFIED BY OATH OR AFFIRMATION. 15 COMP. WAS SUBMITTED TO THE GENERAL ACCOUNTING OFFICE. THE VOUCHER WAS PREAUDITED AND APPROVED FOR PAYMENT IN THE FULL AMOUNT ON DECEMBER 26. THE VOUCHER IN QUESTION WAS RETURNED TO THE GENERAL ACCOUNTING OFFICE CALLING ATTENTION TO THE FACT THAT THE EXPENSES WERE INCURRED ON NOVEMBER 12. WHEREAS THE JURAT ON THE VOUCHER WAS EXECUTED NOVEMBER 1.

A-53503, FEBRUARY 6, 1934, 13 COMP. GEN. 212

AFFIDAVITS - TRAVEL EXPENSES - MILEAGE - SUBSISTENCE, PER DIEMS PER DIEM IN LIEU OF SUBSISTENCE AND MILEAGE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES ARE IN LIEU OF ACTUAL EXPENSES AND THE AGGREGATE AMOUNT TO BE PAID IS DEPENDENT UPON FACTS REQUIRED TO BE STATED BY THE TRAVELER UPON THE STANDARD VOUCHER FORM PRESCRIBED FOR TRAVEL EXPENSES AND WHICH ACCORDINGLY MUST BE VERIFIED BY OATH OR AFFIRMATION. 15 COMP. DEC. 20, NO LONGER APPLICABLE.

COMPTROLLER GENERAL MCCARL TO THE ATTORNEY GENERAL, FEBRUARY 6, 1934:

THERE HAS BEEN RECEIVED YOUR LETTER OF JANUARY 16, 1934, AS FOLLOWS:

A VOUCHER IN FAVOR OF JOHN D. MILLER, IN THE AMOUNT OF $24.35, FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES, INCLUDING PER DIEM ALLOWANCE, WAS SUBMITTED TO THE GENERAL ACCOUNTING OFFICE, AUDIT DIVISION, FOR PREAUDIT. THE VOUCHER WAS PREAUDITED AND APPROVED FOR PAYMENT IN THE FULL AMOUNT ON DECEMBER 26, 1933. ON JANUARY 3, 1934, THE VOUCHER IN QUESTION WAS RETURNED TO THE GENERAL ACCOUNTING OFFICE CALLING ATTENTION TO THE FACT THAT THE EXPENSES WERE INCURRED ON NOVEMBER 12, 1933, WHEREAS THE JURAT ON THE VOUCHER WAS EXECUTED NOVEMBER 1, 1933. THE VOUCHER WAS RETURNED TO THE DEPARTMENT BY PREAUDIT DIFFERENCE STATEMENT DATED JANUARY 8, 1934, WHICH READS AS FOLLOWS:

"ADVISORY:

"REGARDING MATTER OF JURAT BEING DATED PRIOR TO PERFORMANCE OF TRAVEL, ATTENTION IS INVITED TO THE FACT THAT THE CLAIM IS COMPOSED OF A COMMUTED ALLOWANCE IN LIEU OF SUBSISTENCE AND MILEAGE FOR USE OF PERSONALLY OWNED AUTOMOBILE AND DOES NOT INCLUDE ANY ITEMS OF ACTUAL EXPENSES.

"ACCORDINGLY UNDER SUCH CONDITIONS PAR. 114 T.R. IS NOT FOR APPLICATION AND NO JURAT IS REQUIRED. SEE 15 COMP. DEC. 20.

"THE VOUCHER IS RETURNED WITHOUT CHANGE IN THE AMOUNT OF $24.35 AS PREVIOUSLY CERTIFIED.'

THE VOUCHER IN QUESTION IS BEING PASSED FOR PAYMENT BASED UPON THE APPROVAL BY THE GENERAL ACCOUNTING OFFICE. HOWEVER, ATTENTION IS RESPECTFULLY INVITED TO THE DECISION OF YOUR PREDECESSOR ON JULY 13, 1908 (15 COMP. DEC. 20), WHEREIN IT WAS HELD THAT ACCOUNTS FOR PER DIEMS IN LIEU OF SUBSISTENCE OF CIVILIAN OFFICERS OR EMPLOYEES OF THE GOVERNMENT ARE NOT REQUIRED TO BE VERIFIED BY AFFIDAVIT. THIS DECISION HAD BEEN FOLLOWED GENERALLY FROM THAT TIME UNTIL ABOUT MARCH 1929. THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, EFFECTIVE MARCH 1, 1929, CHAP. V, PLACED CERTAIN RESTRICTIONS OR LIMITATIONS UPON THE PER DIEM IN LIEU OF SUBSISTENCE ALLOWANCE. IN CONNECTION WITH THE LIMITATION PLACED BY THE TRAVEL REGULATIONS, YOU ISSUED SUPPLEMENT NO. 2 TO GENERAL REGULATIONS NO. 36 IN 1929, PRESCRIBING A NEW FORM OF REIMBURSEMENT THEREON. EFFECTIVE WITH THE REVISED TRAVEL REGULATIONS OF JULY 1, 1931, THE LIMITATION OR RESTRICTION AS TO THE ALLOWANCE OF THE PER DIEM IN LIEU OF SUBSISTENCE WAS PARTIALLY REMOVED.

HOWEVER, YOUR STANDARD FORM OF VOUCHER NO. 12, PROMULGATED BY SUPPLEMENT 2, GOVERNMENT REGULATIONS NO. 36, APPARENTLY IS STILL IN EFFECT OR, AS STATED, THE LIMITATION WAS MODIFIED BY THE PRESIDENT, EFFECTIVE JULY 1, 1931, AND IT WOULD APPEAR THEREFORE THAT THE CURRENT TRAVEL REGULATIONS (JULY 1, 1931) AUTOMATICALLY MAKE VOID A PORTION OF THE JURAT ON THE VOUCHER. SINCE THE ISSUANCE OF THE TRAVEL REGULATIONS OF MARCH 1, 1929 AND JULY 1, 1931, IT HAS BEEN GENERALLY UNDERSTOOD THAT IN VIEW OF SUCH RESTRICTION OR LIMITATION ON THE ALLOWANCE OF THE PER DIEM IN LIEU OF SUBSISTENCE THAT A JURAT WAS NECESSARY.

IN VIEW OF THE LIMITATION OF PAR. 47A OF CHAP. V OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, EFFECTIVE JULY 1, 1931, AND OF THE PRINTED FORM OF JURAT ON YOUR STANDARD FORM OF VOUCHER NO. 1012, YOU ARE KINDLY REQUESTED TO ADVISE THIS OFFICE IF THE DECISION OF YOUR PREDECESSOR IS STILL IN EFFECT AS TO VOUCHERS COVERING CHARGES FOR PER DIEM IN LIEU OF SUBSISTENCE ONLY AND AS TO WHETHER THE ADVISORY DIFFERENCE STATEMENT OF THE GENERAL ACCOUNTING OFFICE IS CORRECT AS TO VOUCHERS COVERING THE MILEAGE ALLOWANCE FOR THE USE OF PERSONALLY OWNED AUTOMOBILE.

PARAGRAPH 114 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS REQUIRES THAT---

ALL EXPENSE ACCOUNTS CONTAINING REIMBURSEMENT ITEMS MUST BE VERIFIED BY AN OATH SWORN TO BY THE PERSON RENDERING THE ACCOUNT WHEN PROVIDED ON THE REIMBURSEMENT VOUCHER FORM, * * *.

WHILE IT IS TRUE THAT THE RATE OF PER DIEM IN LIEU OF SUBSISTENCE AND/OR THE RATE OF MILEAGE ARE NOT DEPENDENT UPON THE AFFIDAVIT OF THE TRAVELER, SUCH COMMUTED ALLOWANCES ARE IN LIEU OF ACTUAL EXPENSES AND THE AGGREGATE AMOUNT TO BE PAID IS DEPENDENT UPON FACTS REQUIRED TO BE HEADQUARTERS AND THE NUMBER OF MILES ACTUALLY TRAVELED. AS SUCH FACTS ARE PECULIARLY WITHIN THE KNOWLEDGE OF THE INDIVIDUAL, HIS STATEMENT MUST TO A LARGE EXTENT BE RELIED UPON AND IT IS HIGHLY DESIRABLE, THEREFORE, THAT THEY BE SWORN TO.

THE VOUCHER FORM PRESCRIBED BY GENERAL REGULATION NO. 36, SUPPLEMENTNO. 2, 8 COMP. GEN. 677, IS THE PROPER FORM FOR ALL TRAVEL EXPENSE ACCOUNTS WHETHER LIMITED TO ACTUAL EXPENSES OR INCLUDING PER DIEM IN LIEU OF SUBSISTENCE OR MILEAGE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES, AND SUCH FORM IS REQUIRED TO BE VERIFIED BY OATH OR AFFIRMATION. THE DECISION IN 15 COMP. DEC. 20, PERMITTING VOUCHERS FOR PER DIEM IN LIEU OF SUBSISTENCE TO BE SUBMITTED WITHOUT A JURAT, IS NO LONGER IN FORCE AND EFFECT, 2 COMP. GEN. 137.