A-62834, JULY 11, 1935, 15 COMP. GEN. 27

A-62834: Jul 11, 1935

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IT IS NOT NECESSARY THAT THE OATH FORM THEREON BE SUBSCRIBED TO. A QUESTION ARISES AS TO WHETHER OR NOT THE EXECUTION OF AN OATH IS NECESSARY. 2. THE ABOVE CLASSES OF ACCOUNTS WERE SUBMITTED ON STANDARD FORM 1034. ALTHOUGH THE USE OF THIS FORM WAS NOT QUESTIONED BY THE GENERAL ACCOUNTING OFFICE. IT WAS ADMINISTRATIVELY CONSIDERED THAT STANDARD FORM 1012 WOULD BE BETTER SUITED TO THE PURPOSE AND THE REGULATIONS AS CONTAINED IN REFERENCES (B) AND (C) WERE AMENDED ACCORDINGLY. IS FOR "THE PURPOSE OF VOUCHERING ACTUAL EXPENSES PROPERLY INCURRED BY A GOVERNMENT OFFICER OR EMPLOYEE WHILE IN TRAVEL STATUS ON OFFICIAL BUSINESS AWAY FROM HIS OFFICIAL HEADQUARTERS. WHICH HAVE BEEN PAID OUT OF HIS PERSONAL FUNDS AND FOR WHICH HE SEEKS REIMBURSEMENT * * *.'.

A-62834, JULY 11, 1935, 15 COMP. GEN. 27

OATHS - VOUCHERS - COMMUTATION OF TRANSPORTATION IN THE SUBMISSION OF CLAIMS FOR PAYMENT OF 3 CENTS A MILE IN LIEU OF TRANSPORTATION IN KIND AND PAYMENTS EQUAL TO COMMERCIAL TRANSPORTATION COSTS OF DEPENDENTS UNDER SECTION 12 OF THE ACT OF JUNE 10, 1922, 42 STAT. 631, AS AMENDED, ON STANDARD FORM 1012, IT IS NOT NECESSARY THAT THE OATH FORM THEREON BE SUBSCRIBED TO; BUT THE ESSENTIAL FACTS, OTHER THAN SHOWN ON THE ORDERS, SHOULD BE FURNISHED IN CERTIFICATE FORM AS REQUIRED BY NAVY TRAVEL INSTRUCTIONS.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, JULY 11, 1935:

THERE HAS BEEN RECEIVED YOUR FIRST INDORSEMENT, DATED JUNE 12, 1935, REQUESTING DECISION UPON THE QUESTION PRESENTED IN BASIC LETTER OF THE MAJOR GENERAL COMMANDANT, MARINE CORPS, AS FOLLOWS: SUBJECT: TRAVEL ALLOWANCES, REQUEST FOR DECISION. REFERENCES: (A) GEN. REG. NO. 36, 26 JUNE 24.

(B) ARTICLE 16-12, MARINE CORPS MANUAL.

(C) ARTICLE 16-170, MARINE CORPS MANUAL.

1. IN CONNECTION WITH THE SUBMISSION OF CLAIMS OF OFFICERS AND ENLISTED MEN OF THE MARINE CORPS FOR PAYMENT OF THE COMMERCIAL COST OF TRANSPORTATION FOR DEPENDENTS ON CHANGE OF STATION AND THE ALLOWANCE OF 3 CENTS PER MILE IN LIEU OF TRANSPORTATION IN KIND FOR TRAVEL BY PERSONAL AUTOMOBILE, AS AUTHORIZED BY LAW, A QUESTION ARISES AS TO WHETHER OR NOT THE EXECUTION OF AN OATH IS NECESSARY.

2. PRIOR TO 1931, IN ACCORDANCE WITH MARINE CORPS REGULATIONS, THE ABOVE CLASSES OF ACCOUNTS WERE SUBMITTED ON STANDARD FORM 1034, WHICH CONTAINS NO PROVISION FOR AN OATH. ALTHOUGH THE USE OF THIS FORM WAS NOT QUESTIONED BY THE GENERAL ACCOUNTING OFFICE, IT WAS ADMINISTRATIVELY CONSIDERED THAT STANDARD FORM 1012 WOULD BE BETTER SUITED TO THE PURPOSE AND THE REGULATIONS AS CONTAINED IN REFERENCES (B) AND (C) WERE AMENDED ACCORDINGLY. THE LATTER FORM, HOWEVER, DOES NOT APPEAR TO BE SPECIFICALLY PRESCRIBED FOR THESE CLASSES OF ACCOUNTS, BUT, AS STATED IN REFERENCE (A), IS FOR "THE PURPOSE OF VOUCHERING ACTUAL EXPENSES PROPERLY INCURRED BY A GOVERNMENT OFFICER OR EMPLOYEE WHILE IN TRAVEL STATUS ON OFFICIAL BUSINESS AWAY FROM HIS OFFICIAL HEADQUARTERS, WHICH HAVE BEEN PAID OUT OF HIS PERSONAL FUNDS AND FOR WHICH HE SEEKS REIMBURSEMENT * * *.' NEITHER OF THE CLASSES OF TRAVEL IN QUESTION COMES WITHIN THE ABOVE CATEGORY, INASMUCH AS THE AMOUNT OF THE PAYMENT IS NOT DEPENDENT UPON THE ACTUAL TRAVEL EXPENSE, BUT IN THE CASE OF DEPENDENTS IS BASED UPON THE COMMERCIAL TARIFF FARE BETWEEN THE POINTS INVOLVED AND IN THE CASE OF PERSONNEL TRAVELING BY AUTOMOBILE IN LIEU OF TRANSPORTATION IN KIND UPON A FLAT ALLOWANCE OF 3 CENTS PER MILE FOR THE OFFICIAL DISTANCE. IN VIEW OF THE FACT THAT THE RIGHT TO PAYMENT IS BASED UPON THE TRAVEL ORDERS IN EACH CASE AND THE AMOUNT THEREOF IS DETERMINED AS ABOVE STATED, AN OATH IN CONNECTION WITH SUCH CLAIMS WOULD APPEAR TO SERVE NO PURPOSE, AND THE MERE FACT THAT THE VOUCHER FORM CONTAINS A BLANK OATH WOULD NOT SEEM TO BE SUFFICIENT REASON FOR ITS EXECUTION.

3. IN ORDER THAT REFERENCES (B) AND (C) MAY BE AMENDED TO INCLUDE THE PROPER INSTRUCTIONS, IT IS REQUESTED THAT THE MATTER BE PRESENTED TO THE COMPTROLLER GENERAL FOR DECISION AS TO WHETHER IT IS NECESSARY THAT AN OATH BE EXECUTED IN CONNECTION WITH THE CLASSES OF CLAIMS IN QUESTION.

PARAGRAPH 2 OF SECTION 12, ACT OF JUNE 10, 1922, 42 STAT. 631, PROVIDES:

IN LIEU OF THE TRANSPORTATION IN KIND AUTHORIZED BY SECTION 12 OF AN ACT ENTITLED "AN ACT TO INCREASE THE EFFICIENCY OF THE COMMISSIONED AND ENLISTED PERSONNEL OF THE ARMY, NAVY, MARINE CORPS, COAST GUARD, COAST AND GEODETIC SURVEY, AND PUBLIC HEALTH SERVICE," APPROVED MAY 18, 1920, TO BE FURNISHED BY THE UNITED STATES FOR DEPENDENTS, THE PRESIDENT MAY AUTHORIZE THE PAYMENT IN MONEY OF AMOUNTS EQUAL TO SUCH COMMERCIAL TRANSPORTATION COSTS WHEN SUCH TRAVEL SHALL HAVE BEEN COMPLETED. DEPENDENT CHILDREN SHALL BE SUCH AS ARE DEFINED IN SECTION 4 OF THIS ACT.

AUTHORITY FOR PAYMENT OF 3 CENTS A MILE IN LIEU OF TRANSPORTATION IN KIND IS CONTAINED IN AMENDMENT TO SECTION 12 OF THE ACT OF JUNE 10, 1922, 42 STAT. 631, BY THE ACT OF MAY 29, 1928, 45 STAT. 975, PROVIDING AS FOLLOWS:

INDIVIDUALS BELONGING TO ANY OF THE SERVICES MENTIONED IN THE TITLE OF THIS ACT, INCLUDING THE NATIONAL GUARD AND THE RESERVES OF SUCH SERVICES, TRAVELING UNDER COMPETENT ORDERS WHICH ENTITLE THEM TO TRANSPORTATION OR TRANSPORTATION AND SUBSISTENCE AS DISTINGUISHED FROM MILEAGE, WHO, UNDER REGULATIONS PRESCRIBED BY THE HEAD OF THE DEPARTMENT CONCERNED, TRAVEL BY PRIVATELY OWNED CONVEYANCE SHALL BE ENTITLED, IN LIEU OF TRANSPORTATION BY THE SHORTEST USUALLY TRAVELED ROUTE NOW AUTHORIZED BY LAW TO BE FURNISHED IN KIND, TO A MONEY ALLOWANCE AT THE RATE OF 3 CENTS PER MILE FOR THE SAME DISTANCE: PROVIDED, THAT THIS PROVISION SHALL NOT APPLY TO ANY PERSON ENTITLED TO TRAVELING EXPENSES UNDER THE "SUBSISTENCE EXPENSE ACT OF 1926.'

RELATIVE TO CLAIMS FOR THE MONEY ALLOWANCE UNDER THE ACT OF MAY 29, 1928, PARAGRAPHS 16-12 (3) AND (4), MARINE CORPS MANUAL, PROVIDE:

(3) OFFICERS, ENLISTED MEN, AND CIVILIAN EMPLOYEES OF THE MARINE CORPS TRAVELING UNDER COMPETENT ORDERS WHICH ENTITLE THEM TO TRANSPORTATION, OR TRANSPORTATION AND SUBSISTENCE AS DISTINGUISHED FROM MILEAGE, WHO TRAVEL BY PRIVATELY OWNED CONVEYANCE, WILL BE ENTITLED, IN LIEU OF TRANSPORTATION BY THE SHORTEST USUALLY TRAVELED ROUTE NOW AUTHORIZED BY LAW TO BE FURNISHED IN KIND, TO A MONEY ALLOWANCE AT THE RATE OF 3 CENTS PER MILE FOR THE SAME DISTANCE. ORDERS MUST SPECIFICALLY AUTHORIZE TRAVEL BY PERSONAL CONVEYANCE. THIS PROVISION WILL NOT APPLY TO ANY PERSON ENTITLED TO TRAVELING EXPENSES UNDER THE SUBSISTENCE EXPENSE ACT OF 1926.

(4) CLAIMS BY ENLISTED MEN FOR REIMBURSEMENT AUTHORIZED IN THE PRECEDING PARAGRAPH WILL BE PRESENTED ON STANDARD VOUCHER FORM NO. 1012, SUPPORTED BY THE ORIGINAL AND TWO CERTIFIED COPIES OF ORDERS, SHOWING THE DATE AND HOUR OF DEPARTURE FROM STATION AND ARRIVAL AT DESTINATION, AND WILL BE SUBMITTED DIRECT TO THE QUARTERMASTER FOR SETTLEMENT. THE CLAIM MAY ALSO INCLUDE EXPENDITURES FOR SUBSISTENCE NOT TO EXCEED THAT AUTHORIZED IN ARTICLE 14-96 (3) (D), IN CASES WHERE FOR ANY REASON CASH WAS NOT ADVANCED AT TIME OF DEPARTURE FROM STARTING POINT.

RELATIVE TO CLAIMS FOR PAYMENT OF COMMERCIAL TRANSPORTATION COSTS UNDER SECTION 12 OF THE ACT OF JUNE 10, 1922, PARAGRAPH 16-170 (7), MARINE CORPS MANUAL, PROVIDES:

(7) CLAIMS FOR PAYMENT OF COMMERCIAL TRANSPORTATION COSTS WILL BE MADE ON STANDARD FORM 1012, AND WILL BE SUBMITTED DIRECT TO THE QUARTERMASTER FOR SETTLEMENT. ON SUCH CLAIMS WILL BE STATED THE NAMES AND RELATIONSHIP OF DEPENDENTS, DATES OF BIRTH AND SEX OF CHILDREN, THE NAMES OF THE OLD AND NEW PERMANENT STATION, THE LOCATION OF THE DEPENDENTS ON THE DATE OF RECEIPT BY THE OFFICER OF HIS CHANGE OF STATION ORDERS, THE DATES BETWEEN WHICH TRAVEL WAS PERFORMED, THE MODE OF TRANSPORTATION EMPLOYED, I.E., TRAIN, BOAT, OR AUTOMOBILE, AND THE FACT THAT TRANSPORTATION IN KIND HAS NOT BEEN AND WILL NOT BE REQUESTED AND NONE HAS BEEN FURNISHED. * * *

THE FORM OF OATH PRESCRIBED ON STANDARD FORM 1012 IS AS FOLLOWS:

I DO SOLEMNLY SWEAR (OR AFFIRM) THAT THE ABOVE ACCOUNT AND SCHEDULE ANNEXED ARE JUST AND TRUE IN ALL RESPECTS; THAT THE DISTANCES FOR WHICH CHARGE IS MADE HAVE BEEN ACTUALLY AND NECESSARILY TRAVELED ON THE DATES THEREIN SPECIFIED; THAT THE AMOUNTS AS CHARGED, OTHER THAN FOR PER DIEM IN LIEU OF SUBSISTENCE, HAVE BEEN ACTUALLY PAID BY ME FOR TRAVEL AND OTHER EXPENSES INCURRED ON OFFICIAL BUSINESS ONLY; THAT NO PART OF THE ACCOUNT HAS BEEN PAID BY THE UNITED STATES, BUT THE FULL AMOUNT IS JUSTLY DUE; THAT ALL EXPENDITURES INCLUDED IN SAID ACCOUNT OTHER THAN MY OWN PERSONAL TRAVEL EXPENSES WERE MADE UNDER PRIOR AUTHORITY THEREFOR OR UNDER URGENT OR UNFORESEEN PUBLIC NECESSITY; THAT IT WAS NOT, FOR REASONS STATED HEREIN, FEASIBLE TO HAVE PAYMENT MADE FOR SUCH EXPENDITURES BY A DISBURSING OFFICER OF THE UNITED STATES, AND THAT EXPENSES FOR WHICH NO VOUCHERS WERE OBTAINED WERE MADE UNDER SUCH CIRCUMSTANCES AS TO RENDER THE TAKING OF VOUCHERS IMPRACTICABLE.

STANDARD FORM 1012 IS INTENDED AS A "REIMBURSEMENT VOUCHER" APPLICABLE TO ACTUAL EXPENSES, PROPERLY INCURRED BY GOVERNMENT OFFICERS OR EMPLOYEES WHILE TRAVELING ON OFFICIAL BUSINESS, PAID FROM PERSONAL FUNDS. RELATIVE TO CLAIMS FOR THE MONEY ALLOWANCE OF 3 CENTS A MILE, NAVY TRAVEL INSTRUCTIONS (PARAGRAPH 3-33) PROVIDE:

* * * REIMBURSEMENT WILL BE MADE ON STANDARD FORM 1012, PUBLIC VOUCHER FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES, INCLUDING PER DIEM, AND CHARGED TO THE APPROPRIATION "PAY, SUBSISTENCE, AND TRANSPORTATION, NAVY.' NO RECEIPTS ARE REQUIRED, AS THE LAW GRANTS AN ALLOWANCE AT THE RATE OF 3 CENTS PER MILE FOR TRAVEL INVOLVED OVER THE SHORTEST USUALLY TRAVELED ROUTE AS SHOWN IN THE OFFICIAL TABLE OF DISTANCES AND THE RAILWAY GUIDE. * * *

RELATIVE TO CLAIMS FOR PAYMENT EQUAL TO COST OF COMMERCIAL TRANSPORTATION OF DEPENDENTS, PARAGRAPH 4-27 (2), NAVY TRAVEL INSTRUCTIONS, PROVIDES:

(2) TRAVEL VIA AUTOMOBILE OR OTHER THAN COMMON CARRIER.--- AN OFFICER, CHIEF PETTY OFFICER, OR PETTY OFFICER, FIRST CLASS, WHOSE DEPENDENTS HAVE TRAVELED BY AUTOMOBILE OR BY OTHER THAN COMMON CARRIER, MAY SUBMIT CLAIM TO THE BUREAU OF SUPPLIES AND ACCOUNTS, WASHINGTON, D.C., VIA BUREAU OF NAVIGATION. REIMBURSEMENT IN AN AMOUNT NOT TO EXCEED THE COMMERCIAL COST IS AUTHORIZED. CLAIMS IN QUADRUPLICATE PREPARED ON STANDARD FORM 1012 (PUBLIC VOUCHER FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES, INCLUDING PER DIEM), MAY BE SUBMITTED ONLY AFTER SUCH TRAVEL SHALL HAVE BEEN COMPLETED, AND FOR WHICH NO GOVERNMENT TRANSPORTATION WAS FURNISHED. IS REQUIRED THAT THE CLAIMS FOR SUCH TRAVEL BE ACCOMPANIED BY:

(A) THE ORIGINAL AND TWO CERTIFIED COPIES OF ORDERS WITH ALL INDORSEMENTS THEREON.

(B) A CERTIFICATE GIVING FULL NAME OF WIFE AND CHILD OR CHILDREN, TOGETHER WITH DATES OF BIRTH AND SEX OF THE LATTER. IF CHILDREN ARE 5 YEARS OR 12 YEARS OF AGE, DATE OF BIRTH MUST BE GIVEN.

(C) A CERTIFICATE THAT TRANSPORTATION REQUESTS WERE NOT FURNISHED.

(D) A CERTIFICATE SHOWING MEANS OF CONVEYANCE.

(E) A CERTIFICATE SHOWING TIME OF DEPARTURE FROM OLD STATION AND TIME OF ARRIVAL AT NEW STATION.

(F) IF CLAIM IS SUBMITTED FOR REIMBURSEMENT FOR TRAVEL TO OTHER THAN NEW STATION, A CERTIFICATE THAT THE REMAINDER OF THE TRIP WILL BE MADE WITHIN A REASONABLE LENGTH OF TIME AND AT OWN EXPENSE.

THE ALLOWANCE OF 3 CENTS PER MILE IN LIEU OF TRANSPORTATION IN KIND AND PAYMENT OF COMMERCIAL COST OF TRANSPORTATION ARE IN EFFECT, A COMMUTATION OF TRANSPORTATION IN LIEU OF COST TO THE GOVERNMENT OF TRANSPORTATION IN KIND. TO ESTABLISH THE LEGALITY OF PAYMENTS OF THE 3 CENTS PER MILE, IT IS NECESSARY TO SHOW THAT SUCH TRAVEL WAS PROPERLY AUTHORIZED AND PERFORMED BY ,PRIVATELY OWNED CONVEYANCE.' TO ESTABLISH RIGHT TO PAYMENT OF COMMERCIAL COST OF TRANSPORTATION OF DEPENDENTS IN ADDITION TO FACTS OF DEPENDENCY, IT MUST BE SHOWN THAT A PERMANENT CHANGE OF STATION IS INVOLVED, THE TIME OF TRAVEL BY THE DEPENDENTS, POINTS BETWEEN WHICH TRAVEL WAS PERFORMED, AGES OF CHILDREN, AND MEANS OF CONVEYANCE. AS IT APPEARS THE OATH PRESCRIBED ON STANDARD FORM 1012 IS NOT APPROPRIATE TO THE ESSENTIAL FACTS NECESSARY TO ESTABLISH RIGHT TO THE ALLOWANCE OF 3 CENTS A MILE AND PAYMENT EQUAL TO COMMERCIAL TRANSPORTATION COSTS OF DEPENDENTS UNDER SECTION 12 OF THE ACT OF JUNE 10, 1922, 42 STAT. 631, AS AMENDED, YOU ARE ADVISED THAT IN THE SUBMISSION OF CLAIMS FOR SUCH PAYMENTS ON STANDARD FORM 1012, IT IS NOT NECESSARY THAT THE OATH FORM THEREON BE SUBSCRIBED TO; THE ESSENTIAL FACTS, OTHER THAN THAT SHOWN ON THE ORDERS, SHOULD BE FURNISHED IN CERTIFICATE FORM AS INDICATED IN THE QUOTED PARAGRAPHS OF NAVY TRAVEL INSTRUCTIONS. THERE IS UNDER CONSIDERATION BY THIS OFFICE A REVISION OF FORM 1012, IN WHICH PROVISION FOR AN OATH TO SUCH VOUCHERS IS NOT INCORPORATED.