A-80487, SEPTEMBER 22, 1936, 16 COMP. GEN. 299

A-80487: Sep 22, 1936

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IS ENTITLED TO EXCHANGE RELIEF ON PER DIEM ALLOWANCES FOR HIMSELF AND WIFE ONLY UPON A PROPER SHOWING OF THE BASIS UPON WHICH SUCH LOSS IS CALCULATED. CREDIT FOR WHICH WAS WITHHELD IN THE AUDIT OF THE ACCOUNT FOR THE REASON STATED THAT EXCHANGE RELIEF FOR DEPENDENTS WAS UNAUTHORIZED. WILL ALSO BE ENTITLED TO A PER DIEM ALLOWANCE FOR HIMSELF AND FOR EACH DEPENDENT MEMBER OF HIS FAMILY OVER 10 YEARS OF AGE" AT RATES PRESCRIBED THEREIN. PROVIDED IN PARAGRAPH 3 THAT THE LOSS IS TO BE CALCULATED ON THE BASIS OF CONVERSION INTO FOREIGN CURRENCY OF THE EMPLOYEE'S NET SALARY AND NET ALLOWANCES. THE TERM "NET ALLOWANCES" IS DEFINED AS MEANING "ALLOWANCES PAID TO THE EMPLOYEE.'. INASMUCH AS THE PER-DIEM ALLOWANCE FOR DEPENDENTS OF FOREIGN SERVICE OFFICERS AUTHORIZED IN THE ABOVE-QUOTED TRAVEL REGULATIONS IS AN "ALLOWANCE" PAID TO THE OFFICER.

A-80487, SEPTEMBER 22, 1936, 16 COMP. GEN. 299

EXCHANGE - LOSS BY - OFFICERS AND EMPLOYEES IN FOREIGN COUNTRIES AN AMERICAN VICE COUNSUL TRAVELING, ACCOMPANIED BY HIS WIFE, IN CONNECTION WITH A NEW ASSIGNMENT OF STATION, UNDER ORDERS AUTHORIZING TRANSPORTATION EXPENSES AND PER DIEM IN LIEU OF SUBSISTENCE, SUBJECT TO TRAVEL REGULATIONS, IS ENTITLED TO EXCHANGE RELIEF ON PER DIEM ALLOWANCES FOR HIMSELF AND WIFE ONLY UPON A PROPER SHOWING OF THE BASIS UPON WHICH SUCH LOSS IS CALCULATED.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF STATE, SEPTEMBER 22, 1936:

YOUR LETTER DATED JULY 30, 1936 (FILE FA 123 SCOTTEN, WILLIAM E./136), REQUESTS REVIEW OF THE ACTION TAKEN WITH RESPECT TO AN ITEM OF $97.86 IN THE NOVEMBER 1934 ACCOUNT OF W. EVERETT SCOTTEN, AMERICAN VICE CONSUL, PALERMO, ITALY, REPRESENTING ONE-HALF OF THE AMOUNT CHARGED FOR EXCHANGE RELIEF ON THE PER-DIEM ALLOWANCE IN LIEU OF SUBSISTENCE EXPENSES WHICH THE OFFICER PAID HIMSELF IN CONNECTION WITH OFFICIAL TRAVEL PERFORMED DURING THE PERIOD AUGUST 19 TO SEPTEMBER 25, 1934, CREDIT FOR WHICH WAS WITHHELD IN THE AUDIT OF THE ACCOUNT FOR THE REASON STATED THAT EXCHANGE RELIEF FOR DEPENDENTS WAS UNAUTHORIZED.

IT APPEARS THAT THE OFFICER, ACCOMPANIED BY HIS WIFE, TRAVELED FROM SAIGON, FRENCH INDOCHINA, TO PALERMO, ITALY, IN PURSUANCE OF A TELEGRAPHIC INSTRUCTION DATED AUGUST 4, 1934, ASSIGNING HIM AS VICE CONSUL AT PALERMO, AND AUTHORIZING TRANSPORTATION EXPENSES AND PER DIEM SUBJECT TO TRAVEL REGULATIONS.

THE REVISED SUPPLEMENT TO THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS GOVERNING THE TRAVEL OF FOREIGN SERVICE OFFICERS AND THEIR FAMILIES, EFFECTIVE AUGUST 3, 1933 (ORDER OF THE SECRETARY OF STATE NO. 554 1/2), PROVIDES IN PARAGRAPH 4 (A) THAT "AN OFFICER OR EMPLOYEE ENTITLED TO REIMBURSEMENT FOR TRANSPORTATION EXPENSES AS PROVIDED IN PARAGRAPH 1 (A) OF THESE REGULATIONS, WILL ALSO BE ENTITLED TO A PER DIEM ALLOWANCE FOR HIMSELF AND FOR EACH DEPENDENT MEMBER OF HIS FAMILY OVER 10 YEARS OF AGE" AT RATES PRESCRIBED THEREIN.

EXECUTIVE ORDER NO. 6657-A, DATED MARCH 27, 1934, ISSUED PURSUANT TO THE AUTHORITY CONTAINED IN THE ACT OF MARCH 26, 1934, 48 STAT. 466, PROMULGATED REGULATIONS FOR PAYMENT OF LOSSES SUSTAINED BY OFFICERS, ENLISTED MEN, AND EMPLOYEES OF THE UNITED STATES IN FOREIGN COUNTRIES DUE TO THE APPRECIATION OF FOREIGN CURRENCIES IN THEIR RELATION TO THE AMERICAN DOLLAR, AND PROVIDED IN PARAGRAPH 3 THAT THE LOSS IS TO BE CALCULATED ON THE BASIS OF CONVERSION INTO FOREIGN CURRENCY OF THE EMPLOYEE'S NET SALARY AND NET ALLOWANCES, AND THE TERM "NET ALLOWANCES" IS DEFINED AS MEANING "ALLOWANCES PAID TO THE EMPLOYEE.'

INASMUCH AS THE PER-DIEM ALLOWANCE FOR DEPENDENTS OF FOREIGN SERVICE OFFICERS AUTHORIZED IN THE ABOVE-QUOTED TRAVEL REGULATIONS IS AN "ALLOWANCE" PAID TO THE OFFICER, HE WOULD BE ENTITLED TO THE LOSSES SUSTAINED THEREON, WITHIN THE CONTEMPLATION OF THE PROVISIONS OF THE EXECUTIVE ORDER, UPON A PROPER SHOWING OF THE BASIS UPON WHICH THE LOSS WAS CALCULATED. NO SUCH SHOWING ACCOMPANIED THE VOUCHER IN THIS INSTANCE, HOWEVER, AND UPON THE PRESENT RECORD THERE EXISTS NO AUTHORITY FOR THE ALLOWANCE OF CREDIT FOR ANY PORTION OF THE CHARGE.

ACCORDINGLY, THERE SHOULD BE REFUNDED, OR OTHERWISE ADJUSTED BY THE OFFICER, THE ENTIRE CHARGE FOR CURRENCY APPRECIATION LOSSES ON PER-DIEM ALLOWANCES, AMOUNTING TO $195.72.