A-9915, JUNE 30, 1925, 4 COMP. GEN. 1076

A-9915: Jun 30, 1925

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TRAVELING EXPENSES - USE OF OWN AUTOMOBILE ALCOHOL PURCHASED FOR USE IN THE RADIATOR OR COOLING SYSTEM OF AN AUTOMOBILE DURING COLD WEATHER TO PREVENT FREEZING OF THE WATER THEREIN MAY ONLY BE REIMBURSED WHEN THE AUTOMOBILE IS USED EXCLUSIVELY ON OFFICIAL TRAVEL. REIMBURSEMENT MAY NOT BE ALLOWED WHEN THE AUTOMOBILE IS USED AT THE OFFICIAL STATION OF THE EMPLOYEE OR IS AVAILABLE OTHERWISE FOR PERSONAL USE IN ADDITION TO THE OFFICIAL BUSINESS TRIPS. THERE IS FOR CONSIDERATION WHETHER REIMBURSEMENT IS AUTHORIZED OF AMOUNT EXPENDED BY AN OFFICER OR EMPLOYEE OF THE GOVERNMENT FOR ALCOHOL FOR USE IN THE COOLING SYSTEM OF HIS OWN AUTOMOBILE WHEN USED ON OFFICIAL BUSINESS. THE USE OF ALCOHOL IN THE RADIATOR OR COOLING SYSTEM OF AN AUTOMOBILE IN USE DURING COLD WEATHER IS TO PREVENT THE FREEZING OF THE WATER IN THE COOLING SYSTEM WHICH WOULD CAUSE OVERHEATING OF THE ENGINE AND OTHERWISE INTERFERE WITH THE PROPER OPERATION OF THE AUTOMOBILE.

A-9915, JUNE 30, 1925, 4 COMP. GEN. 1076

TRAVELING EXPENSES - USE OF OWN AUTOMOBILE ALCOHOL PURCHASED FOR USE IN THE RADIATOR OR COOLING SYSTEM OF AN AUTOMOBILE DURING COLD WEATHER TO PREVENT FREEZING OF THE WATER THEREIN MAY ONLY BE REIMBURSED WHEN THE AUTOMOBILE IS USED EXCLUSIVELY ON OFFICIAL TRAVEL. REIMBURSEMENT MAY NOT BE ALLOWED WHEN THE AUTOMOBILE IS USED AT THE OFFICIAL STATION OF THE EMPLOYEE OR IS AVAILABLE OTHERWISE FOR PERSONAL USE IN ADDITION TO THE OFFICIAL BUSINESS TRIPS.

DECISION BY COMPTROLLER GENERAL MCCARL, JUNE 30, 1925:

IN CONNECTION WITH THE SETTLEMENT OF THE ACCOUNTS OF S. B. QVALE, FEDERAL PROHIBITION DIRECTOR, THERE IS FOR CONSIDERATION WHETHER REIMBURSEMENT IS AUTHORIZED OF AMOUNT EXPENDED BY AN OFFICER OR EMPLOYEE OF THE GOVERNMENT FOR ALCOHOL FOR USE IN THE COOLING SYSTEM OF HIS OWN AUTOMOBILE WHEN USED ON OFFICIAL BUSINESS.

THE USE OF ALCOHOL IN THE RADIATOR OR COOLING SYSTEM OF AN AUTOMOBILE IN USE DURING COLD WEATHER IS TO PREVENT THE FREEZING OF THE WATER IN THE COOLING SYSTEM WHICH WOULD CAUSE OVERHEATING OF THE ENGINE AND OTHERWISE INTERFERE WITH THE PROPER OPERATION OF THE AUTOMOBILE. A GREATER QUANTITY IS REQUIRED WHEN THE AUTOMOBILE IS IN CONSTANT USE THAN WHEN ALLOWED TO STAND IDLE MUCH OF THE TIME BECAUSE THE HEAT FROM THE OPERATION OF THE ENGINE CAUSES A GREATER AMOUNT TO EVAPORATE THAN WHEN THE CAR IS IDLE AND THE ENGINE COLD. IT IS ALSO CUSTOMARY AMONG CAR OWNERS WHEN THE CAR IS NOT TO BE USED FOR ANY EXTENDED PERIOD IN COLD WEATHER TO DRAIN OFF THE WATER RATHER THAN PURCHASE ALCOHOL OR OTHER ANTIFREEZING MIXTURE TO KEEP IT FROM FREEZING. IT IS APPARENT, THEREFORE, THAT THE USE OF ALCOHOL UNDER CERTAIN CIRCUMSTANCES MAY BE A NECESSARY OPERATING EXPENSE. IT IS NOT, HOWEVER, SUSCEPTIBLE OF A DEFINITE COMPUTATION ON A MILEAGE BASIS AS IN THE CASE OF GASOLINE AND OIL AND THE BENEFIT TO THE GOVERNMENT IS TO A LARGE EXTENT SPECULATIVE. REIMBURSEMENT FOR THE PURCHASE OF ALCOHOL CAN BE ALLOWED THEREFORE ONLY WHEN IT IS CLEARLY ESTABLISHED THAT THE EXPENDITURE THEREFOR WAS NECESSITATED SOLELY BY THE OFFICIAL USE, AS FOR INSTANCE, IN CASES WHERE THE PRIVATELY-OWNED AUTOMOBILE IS USED EXCLUSIVELY ON OFFICIAL TRAVEL OR WHERE THE PURCHASE IS RENDERED NECESSARY DURING AN EXTENDED TRIP ON OFFICIAL BUSINESS WHICH COULD NOT CONTINUE WITHOUT ITS PURCHASE. REIMBURSEMENT CAN NOT BE ALLOWED WHEN THE AUTOMOBILE IS USED AT THE OFFICIAL STATION OF THE EMPLOYEE OR IS AVAILABLE OTHERWISE FOR PERSONAL USE IN ADDITION TO THE OFFICIAL BUSINESS TRIPS. VOUCHERS CLAIMING SUCH REIMBURSEMENT SHOULD BE ACCOMPANIED BY A FULL STATEMENT OF THE CONDITIONS UNDER WHICH THE CAR IS USED AND CREDIT FOR SUCH PAYMENTS WILL NOT BE ALLOWED IN THE ABSENCE OF A CLEAR SHOWING THAT THE EXPENDITURE WAS NECESSITATED SOLELY BY USE ON GOVERNMENT BUSINESS.