B-166754, JUL. 9, 1969

B-166754, JUL. 9, 1969

TO MR. WEATHERBEE:

WE REFER TO THE LETTER OF APRIL 18, 1969 (COPY ENCLOSED) FROM MISS GRACE J. PAGE, FORMER CERTIFYING OFFICER OF THE INTERNAL REVENUE SERVICE, WHO REQUESTED OUR DECISION WHETHER THE ENCLOSED 13 VOUCHERS, WHICH TOTAL $216.90, MAY BE CERTIFIED FOR PAYMENT TO MR. CLAUDE R. HEARN INCIDENT TO THE TRANSFER OF HIS OFFICIAL STATION FROM CHARLOTTE, NORTH CAROLINA, TO JASPER, ALABAMA, UNDER TRAVEL AUTHORIZATION NO. SE AT-67-51, DATED JUNE 19, 1967. AS THE CASE ALSO CONCERNS A DEPARTMENTAL REGULATION AND POLICY, OUR REPLY IS ADDRESSED TO YOU.

THE SUM OF $216.90 REPRESENTS MR. HEARN'S CLAIM OF NON-TEMPORARY STORAGE EXPENSES UNDER SECTION 25 OF THE ADMINISTRATIVE EXPENSES ACT OF 1946, AS ADDED BY PUBLIC LAW 89-516, APPROVED JULY 21, 1966, 5 U.S.C. 5726, AND SECTION 6.5 OF BUREAU OF THE BUDGET CIRCULAR NO. A-56, REVISED. THE VOUCHERS COVER MR. HEARN'S PAYMENTS FOR 15 MONTHS OF STORAGE AT THE RATE OF $14.46 DURING THE PERIOD FROM SEPTEMBER 3, 1967, UNTIL ADEQUATE HOUSING WAS SECURED AND HIS FURNITURE WAS REMOVED FROM STORAGE ON JANUARY 3, 1969. NO VOUCHER OR RECEIPT WAS SUBMITTED TO US FOR THE MONTH OF JULY 4 TO AUGUST 3, 1968.

THE FACTS AND CIRCUMSTANCES GIVEN IN THE LETTER ARE THAT, UPON THE ESTABLISHMENT OF AN OFFICE AT JASPER AND THE ASSIGNMENT OF THE INITIAL STAFF, WHEN MR. HEARN ARRIVED AT JASPER ON JULY 2, 1967, ADEQUATE HOUSING WAS NOT AVAILABLE FOR ALL OF THE HOUSEHOLD GOODS AND PERSONAL EFFECTS OF HIS FAMILY SO THAT 2,410 POUNDS THEREOF HAD TO BE STORED AT JASPER. APPEARS THAT HE HAS BEEN PAID FOR TEMPORARY STORAGE ON ANOTHER VOUCHER PRESUMABLY FOR 2 MONTHS BEGINNING ON OR ABOUT JULY 3, 1967.

IN THE MEANTIME, BECAUSE THE SHORTAGE OF ADEQUATE HOUSING CONTINUED AND ALSO AFFECTED OTHER EMPLOYEES OF THE INITIAL STAFF, OFFICIAL ACTION WAS INSTITUTED BY THE INTERNAL REVENUE SERVICE SO AS TO DESIGNATE JASPER, ALABAMA, AN ISOLATED OFFICIAL STATION UNDER SECTION 6.5D OF CIRCULAR NO. A -56, REVISED. AMENDMENT OF THE REGULATION OF THE TREASURY DEPARTMENT, ADMINISTRATIVE CIRCULAR NO. 19 (REVISED), WAS ACCOMPLISHED BY SUPPLEMENT NO. 2 DATED DECEMBER 23, 1968, READING AS FOLLOWS:

"ITEM 6.5 OF SECTION 5, ADMINISTRATIVE CIRCULAR NO. 19 REVISED OCTOBER 24, 1966, IS AMENDED TO INCLUDE JASPER, ALABAMA (A STATION OF THE INTERNAL REVENUE SERVICE) AS AN ISOLATED OFFICIAL STATION AT WHICH CONDITIONS EXIST FOR ALLOWING NON-TEMPORARY STORAGE OF HOUSEHOLD GOODS AND PERSONAL EFFECTS AT GOVERNMENT EXPENSE.

"THIS CHANGE IN THE DEPARTMENTAL REGULATION IS EFFECTIVE JULY 1, 1967.'

MISS PAGE'S LETTER ASKS WHETHER THE RETROACTIVE FEATURE OF THIS AMENDMENT IS PROPER. IN THAT CONNECTION MISS PAGE EXPRESSED THE OPINION THAT IT IS THE INTENT OF SECTION 25 (A) OF THE ACT AND SUBSECTION 6.5F (1) OF CIRCULAR NO. A-56 THAT EXPENSES INCURRED FOR NON TEMPORARY STORAGE PRIOR TO THE DESIGNATION OF A LOCATION AS ISOLATED MAY BE APPROVED SUBSEQUENT TO SUCH DESIGNATION, PROVIDED THAT THE QUALIFYING CONDITIONS STATED IN SUBSECTION 6.5B OF CIRCULAR NO. A-56 WERE MET AT THE TIME OF STORAGE AND THAT THE EMPLOYEE IS OTHERWISE ENTITLED UNDER SECTION 6.5 TO BE REIMBURSED FOR SUCH EXPENSES. WE CONCUR IN THAT OPINION. HENCE, WE HAVE NO OBJECTION TO THE RETROACTIVE FEATURE OF THE ABOVE-QUOTED SUPPLEMENT NO. 2.