B-174831, APR 13, 1972

B-174831: Apr 13, 1972

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REIMBURSEMENT OF TRAVEL TAKEN FOR PERSONAL REASONS IS PROHIBITED UNDER SUBSECTION 1.4. QUALLS' FAMILY WAS PERFORMED AFTER HE WAS NOTIFIED OF HIS PROPOSED TRANSFER HE IS ENTITLED TO REIMBURSEMENT OF ADDITIONAL MILEAGE AND PER DIEM COMPUTED ON THE BASIS OF HIS FAMILY'S ACCOMPANYING THE EMPLOYEE IN ACCORDANCE WITH SUBSECTIONS 2.2B(1)(A) AND 2.3A(1) OF CIRCULAR NO. MARSHALL: THIS WILL REFER TO YOUR LETTER OF DECEMBER 22. YOUR LETTER AND ITS ENCLOSURES STATE THAT THE EXPENSES FOR WHICH THE EMPLOYEE CLAIMS REIMBURSEMENT WERE INCURRED INCIDENT TO HIS TRANSFER FROM NEW WAVERLY. QUALLS WAS PARTICIPATING IN A TRAINING PROGRAM UNDER THE AUTHORITY OF CHAPTER 41 OF TITLE 5. QUALLS' TRAVEL FOR TRAINING WAS AUTHORIZED BY TRAVEL AUTHORIZATION NO.

B-174831, APR 13, 1972

CIVILIAN EMPLOYEE - PERMANENT CHANGE OF STATION - TRAVEL EXPENSES - REIMBURSEMENT CONCERNING A CLAIM OF DURWOOD D. QUALLS FOR REIMBURSEMENT OF TRAVEL EXPENSES INCURRED INCIDENT TO HIS PERMANENT CHANGE OF STATION FROM NEW WAVERLY, TEX., TO ARLINGTON, VA., AS AN EMPLOYEE OF THE FOREST SERVICE. MR. QUALLS SEEKS REIMBURSEMENT FOR THE FOLLOWING: 1. TRAVEL EXPENSES FROM NEW YORK TO NEW WAVERLY, TEXAS. REIMBURSEMENT OF TRAVEL TAKEN FOR PERSONAL REASONS IS PROHIBITED UNDER SUBSECTION 1.4, SGTR. 2. ROUND TRIP HOUSE-HUNTING TRIPS BETWEEN NEW WAVERLY AND WASHINGTON, D.C. SINCE NO HOUSE-HUNTING TRIPS OCCURED BETWEEN NEW WAVERLY AND WASHINGTON, D.C., NO BASIS FOR THE CLAIMED REIMBURSEMENT EXISTS UNDER SECTION 2.4A, OMB CIRCULAR NO. A-56. HOWEVER, THE HOUSE-HUNTING TRIP FROM N.Y. TO D.C. MAY BE REIMBURSED ON THE BASIS OF THE MODE OF TRANSPORTATION USED AND THE TIME ACTUALLY SPENT IN WASHINGTON. 3. MILEAGE AND PER DIEM FOR EMPLOYEE AND FAMILY FOR TRAVEL FROM NEW WAVERLY TO WASHINGTON BY PRIVATELY-OWNED AUTOMOBILE. SINCE THE TRAVEL OF MR. QUALLS' FAMILY WAS PERFORMED AFTER HE WAS NOTIFIED OF HIS PROPOSED TRANSFER HE IS ENTITLED TO REIMBURSEMENT OF ADDITIONAL MILEAGE AND PER DIEM COMPUTED ON THE BASIS OF HIS FAMILY'S ACCOMPANYING THE EMPLOYEE IN ACCORDANCE WITH SUBSECTIONS 2.2B(1)(A) AND 2.3A(1) OF CIRCULAR NO. A-56. 4. SHIPMENT OF 10,384 POUNDS OF HOUSEHOLD GOODS AND PERSONAL EFFECTS. CLAIMANT MAY BE REIMBURSED AT THE COMMUTED RATE PRESCRIBED BY SUBSECTION 6.4A OF CIRCULAR NO. A-56 FOR SHIPMENT OF HOUSEHOLD GOODS FROM NEW WAVERLY TO ARLINGTON, VA. FURTHER, HE WOULD NORMALLY BE ENTITLED TO REIMBURSEMENT FOR THE TEMPORARY STORAGE OF HOUSEHOLD GOODS SHIPPED FROM TEXAS TO WASHINGTON, D.C., IF HE SHOULD MAKE SUCH CLAIM. 5. SUBSISTENCE EXPENSES FOR OCCUPYING TEMPORARY QUARTERS DURING THE PERIOD AUGUST 28 THROUGH SEPTEMBER 26, 1971. REIMBURSEMENT SHOULD BE COMPUTED IN ACCORDANCE WITH SUBSECTION 2.5D OF CIRCULAR NO. A-56, ONLY FOR THE PERIOD AUGUST 28 THROUGH SEPTEMBER 13, 1971. AFTER THE ARRIVAL OF HIS FAMILY ON SEPTEMBER 13, SUCH QUARTERS MUST BE CONSIDERED THE EMPLOYEE'S PERMANENT DWELLING. THE ENCLOSED VOUCHER SHOULD BE RECOMPUTED AND CERTIFIED IN ACCORDANCE WITH THE FOREGOING.

TO MR. GORDON W. MARSHALL:

THIS WILL REFER TO YOUR LETTER OF DECEMBER 22, 1971, REFERENCE 6540, REQUESTING AN ADVANCE DECISION AS TO WHETHER YOU MAY CERTIFY FOR PAYMENT A VOUCHER FOR TRAVEL EXPENSES PRESENTED BY MR. DURWOOD D. QUALLS, AN EMPLOYEE OF YOUR AGENCY.

YOUR LETTER AND ITS ENCLOSURES STATE THAT THE EXPENSES FOR WHICH THE EMPLOYEE CLAIMS REIMBURSEMENT WERE INCURRED INCIDENT TO HIS TRANSFER FROM NEW WAVERLY, TEXAS, TO ARLINGTON, VIRGINIA, UNDER AUTHORITY OF AUTHORIZED PERMANENT CHANGE OF STATION TRAVEL BETWEEN NEW WAVERLY AND ARLINGTON BEGINNING ON OR ABOUT AUGUST 9, 1971, WITH A REPORTING DATE AT THE NEW DUTY STATION ON OR ABOUT SEPTEMBER 7, 1971. IN ADDITION TO TRAVEL EXPENSES AND PER DIEM FOR THE EMPLOYEE, HIS WIFE, AND TWO CHILDREN, THE TRAVEL AUTHORIZATION INCLUDED AUTHORITY FOR USE OF A PRIVATELY OWNED AUTOMOBILE; REIMBURSEMENT OF EXPENSES OF TRANSPORTATION AND TEMPORARY STORAGE OF HOUSEHOLD GOODS; AN ADVANCE HOUSE-HUNTING TRIP, MODE OF TRAVEL TO BE BY AIRLINE; SUBSISTENCE FOR TEMPORARY QUARTERS NOT TO EXCEED 30 DAYS; REAL ESTATE TRANSACTION EXPENSES; AND A MISCELLANEOUS EXPENSE ALLOWANCE OF $200; ALL AS PROVIDED FOR BY SUBSECTIONS 5724(A) AND 5724A OF TITLE 5, UNITED STATES CODE.

PRIOR TO ISSUANCE OF THE PERMANENT CHANGE OF STATION TRAVEL AUTHORIZATION, MR. QUALLS AND HIS FAMILY HAD BEEN RESIDING IN NEW YORK, NEW YORK, WHERE MR. QUALLS WAS PARTICIPATING IN A TRAINING PROGRAM UNDER THE AUTHORITY OF CHAPTER 41 OF TITLE 5, SUPRA. MR. QUALLS' TRAVEL FOR TRAINING WAS AUTHORIZED BY TRAVEL AUTHORIZATION NO. WO-85 DATED AUGUST 31, 1970, WHICH PROVIDED FOR REIMBURSEMENT OF TRAVEL EXPENSES AND PER DIEM ONLY FOR THE EMPLOYEE BEGINNING ON OR ABOUT SEPTEMBER 2, 1970, AND SCHEDULED TO END ON OR ABOUT JUNE 30, 1971. MR. QUALLS STATES THAT HE DROVE HIMSELF AND HIS FAMILY FROM NEW WAVERLY TO NEW YORK FOR THE TRAINING PERIOD, HAVING BEEN REIMBURSED FOR MILEAGE AND PER DIEM FOR HIMSELF, ALONE, AS AUTHORIZED IN THE TRAINING ORDER. WE HAVE BEEN ADVISED INFORMALLY THAT THE TRAINING PROGRAM EXTENDED BEYOND THE TERMINATION DATE STATED ON THE AUTHORIZATION FORM AND THE EMPLOYEE WAS ACTUALLY ENGAGED IN TRAINING UNTIL HE ARRIVED IN THE VICINITY OF HIS NEW DUTY STATION ON SEPTEMBER 1, 1971.

MR. QUALLS' TRAVEL VOUCHER, WHICH GIVES NO DATES EXCEPT FOR HIS CLAIM FOR SUBSISTENCE WHILE OCCUPYING TEMPORARY QUARTERS, CLAIMS REIMBURSEMENT FOR THE FOLLOWING: (1) TRAVEL BY PRIVATELY OWNED VEHICLE FROM NEW YORK CITY TO NEW WAVERLY, TEXAS; (2) A ROUND TRIP BETWEEN NEW WAVERLY AND WASHINGTON, D.C., FOR HOUSE HUNTING; (3) MILEAGE AND PER DIEM FOR HIMSELF AND HIS DEPENDENTS FOR TRAVEL FROM NEW WAVERLY TO WASHINGTON; (4) SHIPMENT OF THREE LOTS OF HOUSEHOLD GOODS, ONE FROM NEW WAVERLY TO MCLEAN, VIRGINIA, ONE FROM NEW WAVERLY TO NEW YORK CITY AND THENCE TO WASHINGTON, AND ONE FROM NEW YORK CITY TO WASHINGTON; AND (5) SUBSISTENCE FOR OCCUPANCY OF TEMPORARY QUARTERS FROM AUGUST 28 THROUGH SEPTEMBER 26, 1971.

SINCE THE TRAVEL EXPENSES WHICH WERE AUTHORIZED AND ARE NOW CLAIMED ARE NOT IN AGREEMENT WITH THE CIRCUMSTANCES IN WHICH THEY WERE ACTUALLY INCURRED, MR. QUALLS EXPLAINS, IN AN ATTACHMENT TO HIS VOUCHER, THAT HIS CLAIM IS BASED ON "THE INTENT OF THE FOREST SERVICE" AND STATES THAT "MY CLAIM IS BASED ON THAT INTENT PLUS PARALLEL ACTUAL EXPENSES INCURRED. THE TRAVEL VOUCHER DOES NOT SHOW DATES ON CERTAIN ITEMS BECAUSE THE CLAIM IS BASED ON INTENT AND PARALLELISM."

DISPOSITION OF THE CLAIMS PRESENTED SHOULD BE MADE AS FOLLOWS:

1. THE CLAIM FOR TRAVEL EXPENSES FROM NEW YORK TO NEW WAVERLY. THIS APPARENTLY IS BASED UPON TRAVEL DESCRIBED AS FOLLOWS ON MR. QUALLS' SUPPORTING STATEMENT:

"FLEW AND DROVE MAY 30-31, TO TEXAS AND SIGNED HOUSE SALE PAPERS.

"JUNE 1-7, BROUGHT FURNITURE BACK TO WASHINGTON BY U-HAUL, PLACING THIS FURNITURE IN COMMERCIAL STORAGE."

SUBSECTION 1.4, STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, PROVIDES THAT "TRAVELING EXPENSES WHICH WILL BE REIMBURSED ARE CONFINED TO THOSE EXPENSES ESSENTIAL TO THE TRANSACTING OF OFFICIAL BUSINESS." THERE IS NOTHING IN THE RECORD TO INDICATE THIS TRAVEL TO TEXAS WAS FOR THE PERFORMANCE OF OFFICIAL BUSINESS AND IT APPEARS THAT IT WAS UNDERTAKEN FOR PERSONAL REASONS. ACCORDINGLY, THERE IS NO AUTHORITY FOR REIMBURSEMENT.

2. ROUND TRIP HOUSE-HUNTING TRIP BETWEEN NEW WAVERLY TO WASHINGTON, D.C. AS EXPLAINED BY MR. QUALLS:

"I AM CLAIMING THE EQUIVALENT OF A ROUND TRIP PLANE FARE FOR MY WIFE FOR HOUSE HUNTING AS IF WIFE TRAVELED TO WASHINGTON FROM TEXAS. THE SIX DAYS PER DIEM ARE ALSO CLAIMED FOR MYSELF AND MY WIFE."

MR. QUALLS FURTHER JUSTIFIES THIS CLAIM BY STATING THAT A SERIES OF HOUSE -HUNTING TRIPS WERE TAKEN BETWEEN NEW YORK AND WASHINGTON ON FOUR OCCASIONS, ALL BUT ONE PREDATING THE ISSUANCE OF THE TRAVEL AUTHORIZATION FOR PERMANENT CHANGE OF STATION DATED JULY 22, 1971, WHICH ALLOWED A HOUSE -HUNTING TRIP. SECTION 2.4A OF OFFICE OF MANAGEMENT AND BUDGET CIRCULAR NO. A-56, REVISED JUNE 26, 1969, PROVIDES FOR THE PAYMENT OF TRAVEL AND TRANSPORTATION EXPENSES OF THE EMPLOYEE AND SPOUSE FOR ONE ROUND TRIP BETWEEN THE LOCALITIES OF THE OLD AND NEW DUTY STATIONS TO SEEK RESIDENCE QUARTERS. SINCE NO HOUSE HUNTING TRIP BETWEEN NEW WAVERLY AND WASHINGTON EVER OCCURRED, NO BASIS EXISTS FOR REIMBURSEMENT. HOWEVER, WE SEE NO OBJECTION TO ALLOWANCE OF ONE HOUSE-HUNTING TRIP AFTER THE TRANSFER ORDER WAS ISSUED FROM NEW YORK TO WASHINGTON ON THE BASIS OF MODE OF TRANSPORTATION USED AND TIME ACTUALLY SPENT IN WASHINGTON AS PROVIDED IN THE REGULATIONS.

3. MILEAGE AND PER DIEM FOR EMPLOYEE, SPOUSE, AND TWO CHILDREN FOR TRAVEL FROM NEW WAVERLY TO WASHINGTON BY PRIVATELY OWNED AUTOMOBILE. SUBSECTION 5724(A)(1) AUTHORIZES PAYMENT OF TRAVEL EXPENSES OF AN EMPLOYEE AND THE TRANSPORTATION EXPENSES OF HIS IMMEDIATE FAMILY OR A COMMUTATION THEREOF UNDER SECTION 5704 UPON TRANSFER FROM ONE OFFICIAL STATION TO ANOTHER. SUBSECTION 5724AA)(1) AUTHORIZES PAYMENT OF PER DIEM, AS CLAIMED, FOR THE IMMEDIATE FAMILY OF THE EMPLOYEE WHILE EN ROUTE BETWEEN THE OLD AND NEW OFFICIAL STATIONS. IN THE INSTANT CASE THE RECORD INDICATES THAT MR. QUALLS DROVE HIMSELF AND HIS FAMILY FROM TEXAS TO NEW YORK AND THE AGENCY PAID MILEAGE AND PER DIEM FOR MR. QUALLS ONLY. HE ALSO TRANSPORTED HIMSELF AND HIS FAMILY FROM NEW YORK TO WASHINGTON. WE ASSUME THAT MR. QUALLS WAS NOT PAID FOR THE TRAVEL AND TRANSPORTATION FROM NEW YORK TO WASHINGTON SINCE HE IS CLAIMING CONSTRUCTIVE COSTS FOR TRAVEL AND TRANSPORTATION FOR HIMSELF AND HIS FAMILY FROM TEXAS TO WASHINGTON.

SECTION 2.1 OF CIRCULAR NO. A-56 PROVIDES IN GENERAL THAT WHEN TRANSFERRED AN EMPLOYEE WILL BE ALLOWED TRAVEL EXPENSES AND PER DIEM IN ACCORDANCE WITH THE PROVISIONS OF 5 U.S.C. 5701-5708 AND THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS. SECTION 2.2 OF THE CIRCULAR PROVIDES IN PART THAT THE TRAVEL OF THE IMMEDIATE FAMILY MAY BEGIN AT THE EMPLOYEE'S OLD OFFICIAL STATION OR SOME OTHER PLACE SELECTED BY THE EMPLOYEE WITH THE COST NOT TO EXCEED ALLOWABLE COST BY A USUALLY TRAVELED ROUTE BETWEEN THE EMPLOYEE'S OLD AND NEW OFFICIAL STATIONS.

MR. QUALLS WAS ASSIGNED TO NEW YORK FOR A 1-YEAR PERIOD OF TRAINING AND INFORMED HE WAS TO BE TRANSFERRED THEREAFTER TO ARLINGTON. THE ASSIGNMENT DID NOT EFFECT A TRANSFER OF STATION. SEE B-162756, FEBRUARY 5, 1968, AND B-166030, FEBRUARY 19, 1969, COPIES ENCLOSED. SINCE THE TRAVEL OF MR. QUALLS' FAMILY WAS PERFORMED AFTER HE WAS NOTIFIED OF HIS PROPOSED TRANSFER, SUCH TRAVEL MAY BE REGARDED AS PERFORMED IN ANTICIPATION OF HIS TRANSFER. ACCORDINGLY, THE ADDITIONAL MILEAGE AND PER DIEM ENTITLEMENT OF MR. QUALLS' WIFE AND TWO CHILDREN SHOULD BE COMPUTED ON THE BASIS OF ACCOMPANYING THE EMPLOYEE IN ACCORDANCE WITH SUBSECTIONS 2.2B(1)(A) AND 2.3A(1) OF CIRCULAR NO. A 56. MR. QUALLS' REIMBURSEMENT WAS PROPERLY ALLOWABLE AS AUTHORIZED IN TRAVEL AUTHORIZATION NO. WO-85 (ISSUED INCIDENT TO HIS TRAINING ASSIGNMENT). IF, AS INDICATED ABOVE, HE WAS NOT REIMBURSED FOR TRAVEL FOR HIMSELF FROM NEW YORK TO WASHINGTON, HE WOULD BE ENTITLED TO REIMBURSEMENT FOR SUCH TRAVEL.

4. SHIPMENT OF 10,384 POUNDS OF HOUSEHOLD GOODS AND PERSONAL EFFECTS. SUBSECTION 6.3 OF CIRCULAR NO. A-56 AUTHORIZES REIMBURSEMENT FOR SHIPMENT OF HOUSEHOLD GOODS AND PERSONAL EFFECTS:

" *** WHETHER THE SHIPMENT ORIGINATES AT THE EMPLOYEE'S LAST OFFICIAL STATION OR PLACE OF ACTUAL RESIDENCE OR AT SOME OTHER POINT, OR IF PART OF THE SHIPMENT ORIGINATES AT THE LAST OFFICIAL STATION AND THE REMAINDER AT ONE OR MORE OTHER POINTS. SIMILARLY, THESE EXPENSES ARE ALLOWABLE WHETHER THE POINT OF DESTINATION IS THE NEW OFFICIAL STATION OR SOME OTHER POINT SELECTED BY THE EMPLOYEE, OR IF THE DESTINATION FOR PART OF THE PROPERTY IS THE NEW OFFICIAL STATION AND THE REMAINDER IS SHIPPED TO ONE OR MORE OTHER POINTS. HOWEVER, THE TOTAL AMOUNT WHICH MAY BE PAID OR REIMBURSED BY THE GOVERNMENT SHALL NOT EXCEED THE COST OF TRANSPORTING THE PROPERTY IN ONE LOT BY THE MOST ECONOMICAL ROUTE FROM THE LAST OFFICIAL STATION OF THE TRANSFERRING EMPLOYEE (OR THE PLACE OF ACTUAL RESIDENCE OF THE NEW APPOINTEE AT TIME OF APPOINTMENT) TO THE NEW OFFICIAL STATION."

FOR PURPOSES OF COMPUTING MR. QUALLS' ENTITLEMENT TO REIMBURSEMENT FOR THIS PORTION OF HIS CLAIM, NEW WAVERLY, TEXAS, SHOULD BE REGARDED AS THE LAST OFFICIAL STATION. SEE B-162756 AND B-166030, SUPRA. THEREFORE, HE MAY BE REIMBURSED AT THE COMMUTED RATE AS DESCRIBED IN SUBSECTION 6.4A OF CIRCULAR NO. A-56 FOR SHIPMENT OF HOUSEHOLD GOODS FROM NEW WAVERLY, TEXAS, TO ARLINGTON, VIRGINIA. WE NOTE THAT 784 POUNDS OF GOODS SHIPPED WERE ACQUIRED WHILE MR. QUALLS WAS IN NEW YORK. HOWEVER, SINCE SUCH GOODS WERE ACQUIRED PRIOR TO HIS TRANSFER TO ARLINGTON AND MR. QUALLS STATES SUCH GOODS WOULD HAVE BEEN ACQUIRED IF THE FAMILY HAD REMAINED IN TEXAS, REIMBURSEMENT MAY BE MADE FOR THE TOTAL WEIGHT OF 10,384 POUNDS SHIPPED. ALSO, WHILE MR. QUALLS DID NOT CLAIM REIMBURSEMENT AT THE COMMUTED RATE DESCRIBED AT SUBSECTION 6.4D(2) OF CIRCULAR NO. A-56 FOR THE TEMPORARY STORAGE OF THE HOUSEHOLD GOODS SHIPPED FROM TEXAS TO WASHINGTON, D.C., HE WOULD NORMALLY BE ENTITLED TO SUCH REIMBURSEMENT FOR A PERIOD NOT TO EXCEED 60 DAYS. SUBSECTION 6.1A, CIRCULAR NO. A-56. ACCORDINGLY, MR. QUALLS MAY BE REIMBURSED FOR SUCH TEMPORARY STORAGE SHOULD HE MAKE CLAIM THEREFOR AND SUBMIT PROPER DOCUMENTATION OF WEIGHT AND EXPENSES.

5. SUBSISTENCE EXPENSES FOR OCCUPYING TEMPORARY QUARTERS DURING THE PERIOD AUGUST 28 THROUGH SEPTEMBER 26, 1971. THIS CLAIM MAY BE ALLOWED, COMPUTED IN ACCORDANCE WITH SUBSECTION 2.5D OF CIRCULAR NO. A 56, ONLY FOR THE PERIOD AUGUST 28 THROUGH SEPTEMBER 13, 1971. FOR THE PERIOD THEREAFTER, MR. QUALLS EXPLAINS THAT ON SEPTEMBER 13, WHEN THE FAMILY MOVED INTO THE HOUSE WHICH BECAME ITS PERMANENT QUARTERS, THE DWELLING WAS NOT THEN COMPLETE AND HE LIVED THERE, FIRST WITHOUT PAYMENT OF RENT AND THEN LATER WITH PAYMENT OF RENT ON A DAILY BASIS TO THE CONTRACTOR UNTIL SETTLEMENT OF THE PURCHASE WAS TRANSACTED. HOWEVER, SUCH AN ARRANGEMENT DOES NOT QUALIFY FOR THE TEMPORARY QUARTERS ALLOWANCE. SUBSECTION 2.5B(3) OF CIRCULAR NO. A-56 HAS BEEN CONSISTENTLY CONSTRUED TO DENY PAYMENT OF TEMPORARY QUARTERS ALLOWANCE FOR ANY PERIOD AFTER AN EMPLOYEE AND HIS FAMILY BEGIN RESIDENCE IN THE DWELLING THEY WILL OCCUPY PERMANENTLY. SEE 46 COMP. GEN. 709 (1967); B 160904, MARCH 7, 1967; B-161363, MAY 8, 1967; B-169962, JULY 2, 1970; AND B-170056, JULY 29, 1970; COPIES ENCLOSED.

WE HAVE NOTED THE PURPORTED "CORRECTION ON PREVIOUSLY SUBMITTED VOUCHER" INTENDED TO DISALLOW PER DIEM FOR 5 1/4 DAYS BETWEEN MAY 30 AND JUNE 7, 1971. PRESUMABLY, THIS REFERS TO THE TRAVEL BETWEEN NEW YORK CITY AND NEW WAVERLY, TEXAS, DISCUSSED UNDER ITEM 1 ABOVE. AS STATED THERE, THE RECORD DISCLOSES NO BASIS UPON WHICH REIMBURSEMENT WAS ALLOWABLE FOR THAT PERIOD. ACCORDINGLY, IF SUCH REIMBURSEMENT HAS BEEN MADE, IT SHOULD BE DEDUCTED FROM ANY AMOUNTS FOUND DUE TO MR. QUALLS.

THE VOUCHER, RETURNED HEREWITH, SHOULD BE RECOMPUTED AND CERTIFIED IN ACCORDANCE WITH THE FOREGOING.