B-157849, OCT. 25, 1965, 45 COMP. GEN. 197
Highlights
THE EMPLOYEE FOR THE USE OF HIS AUTOMOBILE IS ENTITLED TO MILEAGE TO THE SPECIAL DUTY LOCATION AND HIS HOME. THE RULE THAT THE TRANSPORTATION OF AN EMPLOYEE BETWEEN HOME AND OFFICE IS PERSONAL TO HIM IS NOT CHANGED WHEN EXPENSES ARE INCREASED BY EMERGENCY CONDITIONS OR THE PERFORMANCE OF OVERTIME WORK. THE PERTINENT FACTS AND YOUR COMMENTS THEREON ARE SET FORTH IN YOUR LETTER. ALL OF WHOM ARE STATIONED IN WASHINGTON. WERE ASSIGNED TO A SPECIAL DETAIL AT THE D.C. HE IS ENTITLED TO REIMBURSEMENT FOR THE PARKING FEE AND MILEAGE FROM THE INTERNAL REVENUE BUILDING TO THE ARMORY AND THEN TO HIS HOME. REIMBURSEMENT FOR THE MILEAGE INCURRED IN TAKING THE OTHER EMPLOYEES TO THEIR HOMES APPEARS TO BE PRECLUDED BY DECISIONS OF YOUR OFFICE HOLDING THAT THE TRANSPORTATION OF AN EMPLOYEE BETWEEN HIS HOME AND OFFICIAL STATION IS PERSONAL TO THE EMPLOYEE AND THE COST MAY NOT BE BORNE BY THE GOVERNMENT.
B-157849, OCT. 25, 1965, 45 COMP. GEN. 197
MILEAGE - TRAVEL BY PRIVATELY OWNED AUTOMOBILE - MORE THAN ONE EMPLOYEE TRAVELING - VOLUNTARY SERVICES THE FACT THAT A CIVILIAN EMPLOYEE ASSIGNED TO A SPECIAL DETAIL OUTSIDE NORMAL WORK HOURS AT A LOCATION OTHER THAN HIS HEADQUARTERS OFFICE TRANSPORTED FELLOW EMPLOYEES, WHOM HE HAD DRIVEN TO THE LOCATION OF THE DETAIL IN HIS PRIVATELY OWNED AUTOMOBILE, TO THEIR HOMES UPON COMPLETION OF THE DETAIL DOES NOT ENTITLE HIM TO MILEAGE FOR THE ENTIRE DISTANCE TRAVELED, NEITHER THE EMPLOYEE NOR THE GOVERNMENT HAVING AN OBLIGATION TO RETURN THE CAR PASSENGERS TO THEIR HOMES, AND THE EMPLOYEE FOR THE USE OF HIS AUTOMOBILE IS ENTITLED TO MILEAGE TO THE SPECIAL DUTY LOCATION AND HIS HOME, BUT NOT TO THE ADDITIONAL MILEAGE CLAIMED, AND THE RULE THAT THE TRANSPORTATION OF AN EMPLOYEE BETWEEN HOME AND OFFICE IS PERSONAL TO HIM IS NOT CHANGED WHEN EXPENSES ARE INCREASED BY EMERGENCY CONDITIONS OR THE PERFORMANCE OF OVERTIME WORK.
TO GERALD H. KIDWELL, UNITED STATES TREASURY DEPARTMENT, OCTOBER 25, 1965:
BY LETTER OF OCTOBER 13, 1965, YOU REQUESTED OUR DECISION AS TO WHETHER YOU MAY CERTIFY FOR PAYMENT TO MR. ROBERT J. BUSH, AN EMPLOYEE OF THE INTELLIGENCE DIVISION, NATIONAL OFFICE, INTERNAL REVENUE SERVICE, A VOUCHER IN THE SUM OF $6.05 REPRESENTING MILEAGE AND A PARKING FEE INCIDENT TO DUTY AT THE D.C. ARMORY.
THE PERTINENT FACTS AND YOUR COMMENTS THEREON ARE SET FORTH IN YOUR LETTER, IN PART, AS OLLOWS:
MR. BUSH AND FOUR OTHER EMPLOYEES, ALL OF WHOM ARE STATIONED IN WASHINGTON, D.C., WITH HEADQUARTERS IN THE INTERNAL REVENUE BUILDING, WERE ASSIGNED TO A SPECIAL DETAIL AT THE D.C. ARMORY. MR. BUSH TRANSPORTED THE OTHERS IN HIS PRIVATELY-OWNED AUTOMOBILE FROM THE INTERNAL REVENUE BUILDING TO THE ARMORY. WHEN THE DETAIL ENDED AT 11 P.M., HE TOOK THE OTHERS TO THEIR HOMES IN SUBURBAN MARYLAND AND VIRGINIA, THEN RETURNED TO HIS OWN HOME IN FALLS CHURCH, VIRGINIA. HE HAS CLAIMED REIMBURSEMENT AT THE RATE OF TEN CENTS A MILE FOR THE ENTIRE DISTANCE TRAVELED, PLUS A FEE FOR PARKING AT THE ARMORY. UNDER REGULATIONS OF THE INTERNAL REVENUE SERVICE, HE IS ENTITLED TO REIMBURSEMENT FOR THE PARKING FEE AND MILEAGE FROM THE INTERNAL REVENUE BUILDING TO THE ARMORY AND THEN TO HIS HOME. REIMBURSEMENT FOR THE MILEAGE INCURRED IN TAKING THE OTHER EMPLOYEES TO THEIR HOMES APPEARS TO BE PRECLUDED BY DECISIONS OF YOUR OFFICE HOLDING THAT THE TRANSPORTATION OF AN EMPLOYEE BETWEEN HIS HOME AND OFFICIAL STATION IS PERSONAL TO THE EMPLOYEE AND THE COST MAY NOT BE BORNE BY THE GOVERNMENT.
WHEN AN EMPLOYEE WORKS OUTSIDE HIS NORMAL HOURS OF DUTY, AT A LOCATION OTHER THAN HIS HEADQUARTERS OFFICE, IT WOULD SEEM EQUITABLE FOR THE GOVERNMENT TO BEAR THE COST OF HIS TRANSPORTATION BY A REASONABLY CONVENIENT MEANS BETWEEN HIS HOME AND THE PLACE OF DUTY. WE WOULD LIKE TO REIMBURSE MR. BUSH FOR THE ADDITIONAL MILEAGE HE INCURRED IN TAKING HIS FELLOW EMPLOYEES TO THEIR HOMES, IN LIEU OF THEIR TRAVEL BY BUS OR TAXICAB AT GOVERNMENT EXPENSE.
FROM YOUR STATEMENT OF THE CASE WE UNDERSTAND THAT THE ESSENTIAL TRAVEL OF MR. BUSH DIRECT FROM HIS PLACE OF DUTY TO HIS HOME PROPERLY WAS AUTHORIZED WITHIN THE PURVIEW OF OUR DECISION 36 COMP. GEN. 795 AND, THEREFORE, IS NOT THE SUBJECT OF A QUESTION.
CONCERNING MR. BUSH'S PASSENGERS, IT DOES NOT APPEAR THAT THERE WAS ANY DUTY ON HIS PART OR OBLIGATION ON THE PART OF THE GOVERNMENT TO TRANSPORT THEM TO THEIR RESPECTIVE HOMES. AS YOU INDICATE WE CONSISTENTLY HAVE HELD THAT THE TRANSPORTATION OF AN EMPLOYEE BETWEEN HIS HOME AND OFFICIAL STATION IS PERSONAL TO HIM AND THE COST THEREOF MAY NOT BE BORNE BY THE GOVERNMENT. 11 COMP. GEN. 417; 15 ID. 342. THE FACT THAT SUCH EXPENSES MAY BE INCREASED BY EMERGENCY CONDITIONS OR THE PERFORMANCE OF OVERTIME WORK DOES NOT CHANGE THE RULE. 16 COMP. GEN. 64; 27 ID. 1; B-117159, OCTOBER 20, 1953.
THERE HAS NOT COME TO OUR ATTENTION ANY CHANGE IN THE LAW OR REGULATIONS WHICH WARRANTS A CHANGE IN OUR VIEWS. THEREFORE, NO PAYMENT PROPERLY MAY BE MADE TO MR. BUSH ON ACCOUNT OF TRANSPORTATION HE FURNISHED THE FOUR EMPLOYEES UNDER THE CIRCUMSTANCES STATED.