B-173207, JUL 13, 1971

B-173207: Jul 13, 1971

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THE ONE-YEAR LIMITATION PERIOD IS IN SUBSECTION 4.1E OF CIRCULAR A-56. THERE ARE CERTAIN EXCEPTIONS TO THE LIMITATION PERIOD NOT MATERIAL TO THE PRESENT QUESTION. WE RULED IN THIS DECISION THAT THE REPORTING DATE IS EXCLUDED IN THE COMPUTATION. THIS METHOD IS CORRECT AND SHOULD BE APPLIED IN FUTURE CASES. DECLARING THE GENERAL RULE THAT WHERE AN ACT IS REQUIRED TO BE DONE WITHIN A LIMITED PERIOD FROM OR AFTER A PARTICULAR TIME OR EVENT. THE DAY THUS DESIGNATED WHEN THE TIME OR EVENT OCCURS IS ORDINARILY EXCLUDED AND THE LAST DAY OF THE SPECIFIED PERIOD INCLUDED IN FIXING THE BEGINNING AND TERMINATION DATES OF THE PERIOD. THE DAY DESIGNATED AFTER WHICH THE ONE-YEAR LIMITATION RUNS IS THE DATE WHEN THE EMPLOYEE REPORTS AT HIS NEW OFFICIAL STATION.

B-173207, JUL 13, 1971

CIVILIAN EMPLOYEE - EXPENSES OF SALE OR PURCHASE OF RESIDENCE - METHOD OF COMPUTING COMMENCEMENT OF ONE-YEAR LIMITATION THE ONE-YEAR LIMITATION ON THE ENTITLEMENT OF REIMBURSEMENT FOR EXPENSES INCIDENT TO SALE OR PURCHASE OF RESIDENCE BEGINS ON DAY FOLLOWING REPORTING DATE AT NEW OFFICIAL DUTY STATION.

TO MR. SECRETARY:

BY LETTER OF MAY 18, 1971, THE ASSISTANT SECRETARY OF THE AIR FORCE, MANPOWER AND RESERVE AFFAIRS, ASKED THE PROPER METHOD OF COMPUTING THE COMMENCEMENT, AS WELL AS THE TIME PERIOD, OF THE ONE-YEAR LIMITATION ON THE ENTITLEMENT OF AN EMPLOYEE TO REIMBURSEMENT OF HIS EXPENSES IN CONNECTION WITH HIS SALE OR PURCHASE OF A RESIDENCE INCIDENT TO HIS TRANSFER. THE ONE-YEAR LIMITATION PERIOD IS IN SUBSECTION 4.1E OF CIRCULAR A-56, OFFICE OF MANAGEMENT AND BUDGET, AND IN THE JOINT TRAVEL REGULATIONS, PARAGRAPH C8350. IN ACCORDANCE WITH THESE PROVISIONS, THE SETTLEMENT DATE FOR THE SALE OR PURCHASE TRANSACTION FOR WHICH THE EMPLOYEE REQUESTS REIMBURSEMENT MUST BE "NOT LATER THAN ONE (INITIAL) YEAR AFTER THE DATE ON WHICH THE EMPLOYEE REPORTED FOR DUTY AT THE NEW OFFICIAL STATION." THERE ARE CERTAIN EXCEPTIONS TO THE LIMITATION PERIOD NOT MATERIAL TO THE PRESENT QUESTION.

IN B-168318, DECEMBER 10, 1969, WE HELD THAT THE ONE-YEAR PERIOD BEGINS ON THE DAY FOLLOWING THE REPORTING DATE AT THE NEW OFFICIAL DUTY STATION. IN OTHER WORDS, WE RULED IN THIS DECISION THAT THE REPORTING DATE IS EXCLUDED IN THE COMPUTATION. THIS METHOD IS CORRECT AND SHOULD BE APPLIED IN FUTURE CASES. SEE 46 COMP. GEN. 110, 111 (1966), DECLARING THE GENERAL RULE THAT WHERE AN ACT IS REQUIRED TO BE DONE WITHIN A LIMITED PERIOD FROM OR AFTER A PARTICULAR TIME OR EVENT, THE DAY THUS DESIGNATED WHEN THE TIME OR EVENT OCCURS IS ORDINARILY EXCLUDED AND THE LAST DAY OF THE SPECIFIED PERIOD INCLUDED IN FIXING THE BEGINNING AND TERMINATION DATES OF THE PERIOD.

IN THE PRESENT CASE, THE DAY DESIGNATED AFTER WHICH THE ONE-YEAR LIMITATION RUNS IS THE DATE WHEN THE EMPLOYEE REPORTS AT HIS NEW OFFICIAL STATION. THE YEAR BEGINS ON THE NEXT CALENDAR DAY AND ENDS AT THE CLOSE OF THE FIRST ANNIVERSARY OF THE DAY THE EMPLOYEE REPORTS FOR DUTY.

INSOFAR AS THEY ARE INCONSISTENT WITH THIS DECISION, B-163700, MAY 6, 1968, AND B-168675, FEBRUARY 17, 1970, SHOULD NOT BE FOLLOWED.

A COPY OF THIS DECISION IS BEING SENT TO COLONEL (USAF) DONELL MATHEWS, EXECUTIVE, PER DIEM, TRAVEL AND TRANSPORTATION ALLOWANCE COMMITTEE, DEPARTMENT OF DEFENSE, FORRESTAL BUILDING, WASHINGTON, D. C., IN ACCORDANCE WITH HIS REQUEST OF MAY 25, 1971.