Travel Expenses for Privately Owned Aircraft

An authorized certifying officer of the Internal Revenue Service requested an advance decision concerning the propriety of certifying for payment a reclaim voucher for travel expenses incurred by an employee when he returned to his former duty post to fly his personal aircraft to his current duty post. The expenses consisted of the cost of airfare, mileage for transporting his private aircraft, and food and lodging. Authorization was approved for the following reimburseable expenses: (1) temporary quarters for himself and his immediate family; (2) real estate transactions; (3) transportation, including per diem; and (4) transportation of household goods. The claimant indicated that he was authorized transportation of his aircraft. According to the claimant, his wife was unable to fly his aircraft and it would have been dangerous for her to drive alone. Therefore, it was essential for him to travel with her to the new duty post and then return for his aircraft. GAO held that the claim was denied because the travel was authorized for only one privately owned vehicle. Shipment of an additional vehicle was not authorized. His travel expense entitlement and reimbursement became fixed when the employee traveled to his new duty station, because travel to the official post of duty had been completed. Accordingly, the voucher may not be certified for payment.