A-54841, MAY 15, 1934, 13 COMP. GEN. 353

A-54841: May 15, 1934

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MILEAGE - CIRCUITOUS TRAVEL - COAST GUARD OFFICER WHERE TRANSPORTATION IS FURNISHED AN OFFICER OF THE COAST GUARD TRAVELING IN A MILEAGE STATUS OVER A CIRCUITOUS ROUTE NOT REQUIRING OFFICIAL DUTIES ENROUTE. THE LAW REQUIRES A DEDUCTION OF 3 CENTS PER MILE FOR THE DISTANCE FOR WHICH THE TRANSPORTATION WAS FURNISHED. AS THE OFFICER IS NOT ENTITLED TO TRANSPORTATION COSTING THE GOVERNMENT IN EXCESS OF 3 CENTS PER MILE NOT PERFORMED OVER THE ORDERED ROUTE. THERE IS FOR COLLECTION. AS FOLLOWS: IT IS NOTED FROM THE LAST PARAGRAPH OF DECISION A-39368. RELATING TO CIRCUITOUS TRAVEL OF OFFICERS ATTACHED TO THOSE SERVICES WHERE LAND GRANT IS INAPPLICABLE. THAT AFTER THE STATEMENT OF THE OFFICER'S MILEAGE ACCOUNT THERE IS REQUIRED TO BE DEDUCTED THE DIFFERENCE BETWEEN THE COMMERCIAL FARE BY THE OFFICIAL ROUTE AND THE COMMERCIAL FARE BY THE CIRCUITOUS ROUTE OF TRAVEL FOR WHICH TRANSPORTATION REQUESTS WERE ISSUED.

A-54841, MAY 15, 1934, 13 COMP. GEN. 353

MILEAGE - CIRCUITOUS TRAVEL - COAST GUARD OFFICER WHERE TRANSPORTATION IS FURNISHED AN OFFICER OF THE COAST GUARD TRAVELING IN A MILEAGE STATUS OVER A CIRCUITOUS ROUTE NOT REQUIRING OFFICIAL DUTIES ENROUTE, IT MUST BE REGARDED AS HAVING BEEN SO ISSUED AT HIS REQUEST AND FOR HIS CONVENIENCE AND PLEASURE. THE LAW REQUIRES A DEDUCTION OF 3 CENTS PER MILE FOR THE DISTANCE FOR WHICH THE TRANSPORTATION WAS FURNISHED, AND AS THE OFFICER IS NOT ENTITLED TO TRANSPORTATION COSTING THE GOVERNMENT IN EXCESS OF 3 CENTS PER MILE NOT PERFORMED OVER THE ORDERED ROUTE, THERE IS FOR COLLECTION, IN ADDITION TO THE 3 CENTS PER MILE, AN AMOUNT REPRESENTING THE EXCESS COST OF THE TRANSPORTATION FURNISHED OVER THE COST VIA THE ORDERED ROUTE LESS THE DEDUCTION OF 3 CENTS PER MILE MADE FOR THE EXCESS DISTANCE.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, MAY 15, 1934:

THERE HAS BEEN RECEIVED YOUR LETTER OF APRIL 9, 1934, AS FOLLOWS:

IT IS NOTED FROM THE LAST PARAGRAPH OF DECISION A-39368, NOVEMBER 4, 1933, RELATING TO CIRCUITOUS TRAVEL OF OFFICERS ATTACHED TO THOSE SERVICES WHERE LAND GRANT IS INAPPLICABLE, THAT AFTER THE STATEMENT OF THE OFFICER'S MILEAGE ACCOUNT THERE IS REQUIRED TO BE DEDUCTED THE DIFFERENCE BETWEEN THE COMMERCIAL FARE BY THE OFFICIAL ROUTE AND THE COMMERCIAL FARE BY THE CIRCUITOUS ROUTE OF TRAVEL FOR WHICH TRANSPORTATION REQUESTS WERE ISSUED. ATTENTION IS INVITED TO THE FACT THAT UNDER THIS PLAN THERE WILL BE DEDUCTED FROM THE OFFICER'S MILEAGE ACCOUNT A GREATER AMOUNT THAN THAT WHICH THE GOVERNMENT WILL PAY FOR THE TRANSPORTATION OVER THE CIRCUITOUS ROUTE, AS WILL BE NOTED FROM THE ATTACHED MILEAGE VOUCHER, MARKED "A.' WHILE THE COST OF THE TRANSPORTATION TO THE GOVERNMENT IS $40.84, THE DEDUCTION FROM THE MILEAGE ACCOUNT OF $47.11.

AN EQUITABLE COMPUTATION FOR A CIRCUITOUS JOURNEY IS SHOWN ON THE ATTACHED VOUCHER, MARKED "B," UNDER WHICH THE EXPENSE TO THE GOVERNMENT WILL BE THE SAME AS IF THE TRAVEL HAD BEEN OVER THE OFFICIAL ROUTE; THE DECISION DOES NOT DENY THE OFFICER THE SAVING OF SIX-TENTHS CENT PER MILE WHICH WOULD ACCRUE FOR TRAVEL OVER THE OFFICIAL ROUTE.

THERE IS SUBMITTED, FOR APPROVAL, THE FOLLOWING AMENDMENT TO ARTICLE 427 (3) (B) AND (C), PAY AND SUPPLY INSTRUCTIONS, UNITED STATES COAST GUARD, PUBLISHING THE PLAN COVERED BY THE VOUCHER MARKED "B; " FOR READY REFERENCE, THERE IS ALSO ATTACHED PAGE 90-5, PAY AND SUPPLY INSTRUCTIONS, SHOWING ARTICLE 427 AS IT NOW APPEARS:

"ART. 427 (3) (B). THREE CENTS PER MILE FOR THE DISTANCE COVERED BY TRANSPORTATION FURNISHED, NOT EXCEEDING THE DISTANCE BY THE OFFICIAL ROUTE, EXCLUSIVE OF ANY LAND-GRANT MILEAGE OCCURRING IN ANY PORTION OF THE JOURNEY WHICH COINCIDES WITH THE OFFICIAL ROUTE.

"ART. 427 (3) (C). THE COST TO THE GOVERNMENT, IF ANY, OF THE TRANSPORTATION ACTUALLY FURNISHED IN EXCESS OF THE COST OF FIRST-CLASS PASSAGE FOR UNBROKEN TRAVEL OVER THE DIRECT ROUTE; OR, IF THE TRANSPORTATION FURNISHED COVERS A LESS DISTANCE, THE PRO RATA COST FOR SUCH DISTANCE, BASED ON THE THROUGH FARE OVER THE DIRECT ROUTE.'

THE HYPOTHETICAL ACCOUNTS SHOWN BY EXHIBITS "A" AND "B" ARE AS FOLLOWS:

CHART

A ORDERED WASHINGTON, D.C., TO CHICAGO, ILL., 786 MILES AT

8 CENTS ---------------------------------------------------- $62.88 LESS TRANSPORTATION FURNISHED WASHINGTON TO

NEW YORK CITY, THENCE TO CHICAGO, 1,135 MILES,

AT 3 CENTS ------------------------------------------ $34.05 DIFFERENCE BETWEEN COMMERCIAL FARE WASHINGTON TO NEW

YORK AND NEW YORK TO CHICAGO ---------------- $40.84 WASHINGTON TO CHICAGO ------------------------- 27.78 13.06

47.11

---------- MILEAGE DUE --------------------------------------- ---------- 15.77

B ORDERED WASHINGTON, D.C., TO CHICAGO, ILL., 786 MILES AT

8 CENTS ---------------------------------------------------- $62.88 LESS TRANSPORTATION FURNISHED WASHINGTON TO CHICAGO,

786 MILES, AT 3 CENTS ------------------------------- 23.58DIFFERENCE BETWEEN COMMERCIAL FARE, WASHINGTON TO NEW

YORK AND NEW YORK TO CHICAGO ---------------- $40.84 WASHINGTON TO CHICAGO ------------------------- 27.78 13.06

36.64

-------- -- MILEAGE DUE ------------------------------------------------- - 26.24

UNDER THE ACT OF JUNE 12, 1906, 34 STAT. 246, AS AMENDED BY SECTION 12 OF THE ACT OF JUNE 10, 1922, 42 STAT. 631, OFFICERS OF THE COAST GUARD ARE PAID MILEAGE, AND A TRANSPORTATION REQUEST IS AUTHORIZED TO BE FURNISHED FOR THE TRAVEL AND DEDUCTED FROM THE OFFICER'S MILEAGE ACCOUNT AT THE RATE OF 3 CENTS PER MILE. FAIRLY CONSTRUED, THIS IS AUTHORITY FOR FURNISHING ONLY THE TRANSPORTATION NECESSARY TO COMPLY WITH THE ORDERS, AND THE FURNISHING OF REQUESTS FOR CIRCUITOUS TRAVEL FOR THE OFFICER'S PLEASURE AND CONVENIENCE AS SUGGESTED IN THE CITED HYPOTHETICAL CASE WOULD BE WITHOUT AUTHORITY OF LAW. THE DECISIONS ARE THAT TRANSPORTATION FURNISHED OVER A CIRCUITOUS ROUTE IS FOR THE BENEFIT OF THE OFFICER TRAVELING AND THAT IT WAS SO ISSUED AT HIS REQUEST FOR HIS OWN CONVENIENCE AND PLEASURE. THE LAW REQUIRES A DEDUCTION OF 3 CENTS PER MILE FOR THE DISTANCE FOR WHICH TRANSPORTATION IS FURNISHED FROM THE TRAVELER'S MILEAGE ACCOUNT, AND AS THE OFFICER IS NOT ENTITLED TO TRANSPORTATION COSTING THE GOVERNMENT IN EXCESS OF 3 CENTS PER MILE FOR TRAVEL NOT PERFORMED OVER THE ORDERED ROUTE, THERE IS FOR COLLECTION AN AMOUNT REPRESENTING THE EXCESS COST, AND THE RULE SET OUT IN THE LAST PARAGRAPH OF THE DECISION OF NOVEMBER 4, 1933, A-39368, WAS DESIGNED TO GIVE APPLICATION TO THE REQUIREMENT OF THE STATUTE FOR THE DEDUCTION OF 3 CENTS PER MILE FOR THE DISTANCE FOR WHICH TRANSPORTATION IS ACTUALLY FURNISHED, AND ESTABLISH A UNIFORM RULE FOR THE COMPUTATION OF ANY COST TO THE GOVERNMENT OVER AND ABOVE THE 3 CENTS PER MILE DEDUCTION. THE ACCOUNT SET OUT IN EXHIBIT "B" DOES NOT GIVE APPLICATION TO THE STATUTORY REQUIREMENT AS INDICATED. ANALYSIS OF THE ACCOUNT SET OUT IN EXHIBIT "A," FOLLOWING THE RULE STATED IN THE ABOVE-CITED DECISION, HOWEVER, SHOWS THAT THERE IS INCLUDED IN THE COMPUTATION A DOUBLE CHARGE FOR THE EXCESS MILEAGE, AND THE RULE IS MODIFIED SO AS TO REQUIRE TO BE DEDUCTED IN ADDITION TO THE 3 CENTS PER MILE THE DIFFERENCE, IF ANY, BETWEEN THE COMMERCIAL COST OF THE TRANSPORTATION FURNISHED IN EXCESS OF THE COMMERCIAL COST OVER THE ORDERED ROUTE, AND THE AMOUNT REPRESENTED BY 3 CENTS PER MILE FOR THE EXCESS MILEAGE. THE COMPUTATION OF THE HYPOTHETICAL CASE PRESENTED UNDER THE MODIFIED RULE IS AS FOLLOWS:

TABLE ORDERED WASHINGTON, D.C., TO CHICAGO, ILL., 786 MILES, AT

8 CENTS PER MILE -------------------------------------------- $62.88 DEDUCT FOR TRANSPORTATION FURNISHED WASHINGTON TO NEW YORK

CITY, THENCE TO CHICAGO, 1,135 MILES, AT 3 CENTS PER MILE --- 34.05

28.83 ADDITIONAL DEDUCTION OF EXCESS COMMERCIAL COST OF

TRANSPORTATION, $40.84 OVER THE SELECTED ROUTE AND $27.78

OVER THE ORDERED ROUTE --------------------------------- $13.06 LESS 349 MILES (1,135-786), AT 3 CENTS PER MILE ---------- 10.47

2.59

-------- MILEAGE DUE ---------- ---------------------------------------- 26.24

NO OBJECTION IS PERCEIVED TO PROMULGATION OF REGULATIONS GIVING APPLICATION TO THE RULE SET OUT IN A-39368, NOVEMBER 4, 1933, AS HEREIN MODIFIED.