B-168582, JAN. 19, 1970

B-168582: Jan 19, 1970

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BOZEMAN: THIS IS IN REPLY TO YOUR LETTER OF NOVEMBER 10. THE ITEMS LISTED ON THE VOUCHER AND SUPPORTING DOCUMENTS ARE AS FOLLOWS: 1. CYCLE CHECK FOR WASHING MACHINE (NO CONVERSION WAS NECESSARY)12.95 TOTAL 67.95 3. CUTTING AND FITTING DRAPERIES 284.37 TOTAL OF ITEMS ON VOUCHER $555.70 ITEMS 1A AND B ARE ALLOWABLE SINCE THEY ARE LISTED IN SECTION 3.1B (6) OF BUREAU OF THE BUDGET CIRCULAR NO. INSPECTION FEES ARE ALLOWABLE. THE NOTARY AND TITLE SERVICE CHARGES ARE NOT ITEMIZED SEPARATELY. SINCE THE SERVICE CHARGE IS NOMINAL AND RELATED TO THE NOTARIZATION. THE COSTS OF INSTALLING A GAS LINE AND VENT FOR A CLOTHES DRYER ARE COSTS OF STRUCTURAL ALTERATION. SINCE THE GREATER PORTION OF THE COSTS UNDER ITEM 2A IS NOT ALLOWABLE AND THE ALLOWABLE PORTION CANNOT BE ASCERTAINED.

B-168582, JAN. 19, 1970

CIVIL PAY--TRANSFERS--MISCELLANEOUS EXPENSES DECISION TO ACCOUNTING AND FINANCE OFFICER, DEFENSE SUPPLY AGENCY, CONCERNING VARIOUS MISCELLANEOUS EXPENSES INCURRED BY EMPLOYEE INCIDENT TO TRANSFER FROM GERMANY TO ALEXANDRIA. EMPLOYEE CLAIMS VARIOUS EXPENSES INCIDENT TO AUTO REGISTRATION, CONVERTING AND CONNECTING WASHER AND DRYER, TELEPHONE INSTALLATION, CHANGING DOOR LOCKS AND FITTING DRAPES. EACH ITEM DISCUSSED TOGETHER WITH BASIS FOR ALLOWANCE OF SOME AND DISALLOWANCE OF OTHERS.

TO MAJOR P. BOZEMAN:

THIS IS IN REPLY TO YOUR LETTER OF NOVEMBER 10, 1969, REFERENCE DSASC-MF, REQUESTING OUR DECISION AS TO WHETHER A VOUCHER IN FAVOR OF MR. IRVING LEVINSON, AN EMPLOYEE OF YOUR AGENCY, MAY BE PAID. THE VOUCHER LISTS VARIOUS MISCELLANEOUS EXPENSES INCURRED BY MR. LEVINSON INCIDENT TO HIS TRANSFER FROM ZWEIBRUECKEN, GERMANY, TO ALEXANDRIA, VIRGINIA, TOTALING $555.70 AND MR. LEVINSON CLAIMS THAT AMOUNT LESS $200 PREVIOUSLY PAID.

THE ITEMS LISTED ON THE VOUCHER AND SUPPORTING DOCUMENTS ARE AS FOLLOWS:

1. AUTO REGISTRATION (INCL. MANDATORY INSPECTION)

A. LICENSE PLATES FOR 2 AUTOMOBILES $50.00

B. USE TAX FOR 1 AUTOMOBILE 79.06

C. NOTARY AND SERVICE CHARGES PAID

TO TITLE SERVICE 6.50

D. TITLE FEE FOR 1 AUTOMOBILE 2.00

E. MANDATORY INSPECTION FEE FOR

REGISTRATION FOR 1 AUTOMOBILE 6.00

F. REPAIRS TO MAKE 1 AUTOMOBILE ACCEPTABLE FOR REGISTRATION 12.32 TOTAL

$155.88

2. CONVERTING AND CONNECTING WASHER

AND DRYER

A. CONNECTING CLOTHES DRYER AND

INSTALLING GAS LINE AND VENT 55.00

B. CYCLE CHECK FOR WASHING MACHINE

(NO CONVERSION WAS NECESSARY)12.95 TOTAL

67.95

3. TELEPHONE INSTALLATION

A. CHARGE FOR CONNECTING 7.50

B. CHARGE FOR TRIMLINE TELEPHONE 5.00

C. CHARGE FOR TOUCHTONE 5.00

D. CHARGE FOR JACKS 20.00

TOTAL 37.50

4. CHANGING 5 DOOR LOCKS

(EXCL. REPLACEMENT OF 1) 10.00

5. CUTTING AND FITTING DRAPERIES 284.37

TOTAL OF ITEMS ON VOUCHER $555.70

ITEMS 1A AND B ARE ALLOWABLE SINCE THEY ARE LISTED IN SECTION 3.1B (6) OF BUREAU OF THE BUDGET CIRCULAR NO. A-56, AS AMENDED JUNE 26, 1969. NOTARY, TITLE, AND INSPECTION FEES ARE ALLOWABLE. B-163650, MARCH 26, 1968, AND B -165745, FEBRUARY 11, 1969. THE NOTARY AND TITLE SERVICE CHARGES ARE NOT ITEMIZED SEPARATELY. HOWEVER, SINCE THE SERVICE CHARGE IS NOMINAL AND RELATED TO THE NOTARIZATION, IT MAY BE ALLOWED. THE REPAIRS TO THE AUTOMOBILE MAY NOT BE ALLOWED AS THEY RELATE TO THE OPERATION OF THE AUTOMOBILE AS DISTINGUISHED FROM ITS REGISTRATION.

THE COSTS OF INSTALLING A GAS LINE AND VENT FOR A CLOTHES DRYER ARE COSTS OF STRUCTURAL ALTERATION, REMODELING OR MODERNIZING OF LIVING QUARTERS. SEE B-164111, JUNE 10, 1968. SINCE THE GREATER PORTION OF THE COSTS UNDER ITEM 2A IS NOT ALLOWABLE AND THE ALLOWABLE PORTION CANNOT BE ASCERTAINED, THE ENTIRE ITEM IS FOR DISALLOWANCE. ITEM 2B IS FOR ALLOWANCE SINCE THE INSPECTION OF AN APPLIANCE TO DETERMINE WHETHER IT IS ADAPTABLE TO EXISTING UTILITIES MAY BE ALLOWED. SEE B 163650, MARCH 26, 1968.

EXPENSES INCURRED FOR REASONS OF PERSONAL TASTE OR PREFERENCE AND NOT REQUIRED BECAUSE OF THE MOVE ARE NOT ALLOWABLE. SEE SECTION 3.1C OF CIRCULAR NO. A-56 AND B-163650, MARCH 26, 1968. ACCORDINGLY, ITEMS 3B TO D ARE FOR DISALLOWANCE. ITEM 3A MAY BE ALLOWED IN ACCORDANCE WITH SECTION 3.1B (1) OF THE CIRCULAR.

ITEM 4 IS FOR DISALLOWANCE SINCE SECTION 3.1C (13) PROHIBITS REIMBURSEMENT FOR COSTS INCURRED IN CONNECTION WITH REMODELING OR MODERNIZING LIVING QUARTERS.

SECTION 3.1B (3) OF THE CIRCULAR PERMITS REIMBURSEMENT FOR CUTTING AND FITTING DRAPERIES MOVED FROM THE OLD RESIDENCE. THE INVOICE FOR THE CUTTING AND FITTING OF DRAPERIES STATES THE FOLLOWING: "THIS IS A REMAKE - CUSTOMERS OLD DRAPERIES." HOWEVER, THE WORK ORDER INDICATES THE TOTAL OF $284.37 CONSISTS OF $145 FOR DRAPERIES FOR 3 ROOMS, $134 FOR DRAPERIES FOR THE DEN, AND $5.37 FOR SALES TAX. THE WORK ORDER ALSO REFERS TO NEW RODS AND TRAVERSE FOR DEN. SINCE SOME NEW ITEMS ARE LISTED AND THE SALES TAX APPARENTLY PERTAINS TO NEW ITEMS TOTALING APPROXIMATELY $134, BEFORE ANY AMOUNT IS ALLOWED MORE INFORMATION SHOULD BE OBTAINED IN ORDER TO ASCERTAIN WHAT PART OF THE INVOICE PERTAINS TO REMODELING OF THE OLD DRAPERIES. SEE B-161240, JUNE 20, 1967, WHICH DISALLOWED THE COST OF PURCHASING A DRAPERY ROD.

THE VOUCHER, WHICH IS RETURNED HEREWITH, SHOULD BE HANDLED IN ACCORDANCE WITH THE ABOVE.