B-207760-OM, JAN 17, 1983

B-207760-OM: Jan 17, 1983

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DIGEST: COST OF NEW DRAPERY RODS ARE NOT REIMBURSABLE AS A MISCELLANEOUS EXPENSE SINCE PARAGRAPH 2-3.1C OF THE FEDERAL TRAVEL REGULATIONS (FPMR 101-7) (MAY 1973) AND PARAGRAPH C9001 OF VOLUME 2 OF THE JOINT TRAVEL REGULATIONS PROVIDE THAT THE COST OF NEWLY ACQUIRED ITEMS. OR COST OR EXPENSES INCURRED FOR REASONS OF PERSONAL TASTE OR PREFERENCE ARE NOT REIMBURSABLE. THE COSTS OF EXCISE TAX AND REGISTRATION FEES FOR A FORD MOTOR HOME ARE REIMBURSABLE WHERE SUCH COSTS ARE ASSESSED BY STATE LAW ON MOTOR VEHICLES. THE COMPTROLLER GENERAL: WE ARE FORWARDING THE CLAIM OF MR. SEUSS IS CLAIMING REIMBURSEMENT FOR THE PURCHASE OF DRAPERY RODS AND TITLE TAX AND FEES FOR HIS MOBILE HOME WHICH WAS USED AS A RECREATIONAL VEHICLE.

B-207760-OM, JAN 17, 1983

DIGEST: COST OF NEW DRAPERY RODS ARE NOT REIMBURSABLE AS A MISCELLANEOUS EXPENSE SINCE PARAGRAPH 2-3.1C OF THE FEDERAL TRAVEL REGULATIONS (FPMR 101-7) (MAY 1973) AND PARAGRAPH C9001 OF VOLUME 2 OF THE JOINT TRAVEL REGULATIONS PROVIDE THAT THE COST OF NEWLY ACQUIRED ITEMS, OR COST OR EXPENSES INCURRED FOR REASONS OF PERSONAL TASTE OR PREFERENCE ARE NOT REIMBURSABLE. THE COSTS OF EXCISE TAX AND REGISTRATION FEES FOR A FORD MOTOR HOME ARE REIMBURSABLE WHERE SUCH COSTS ARE ASSESSED BY STATE LAW ON MOTOR VEHICLES.

THE COMPTROLLER GENERAL:

WE ARE FORWARDING THE CLAIM OF MR. WILLIAM H. SEUSS, JR. FOR REIMBURSEMENT OF MISCELLANEOUS EXPENSES INCURRED IN JULY, 1979. THE EXPENSES AROSE INCIDENT TO HIS TRANSFER FROM THE MARINE CORPS LOGISTICS BASE, BARSTOW, CALIFORNIA TO THE U. S. NAVAL ACADEMY, ANNAPOLIS, MARYLAND. MR. SEUSS IS CLAIMING REIMBURSEMENT FOR THE PURCHASE OF DRAPERY RODS AND TITLE TAX AND FEES FOR HIS MOBILE HOME WHICH WAS USED AS A RECREATIONAL VEHICLE.

THE RECORDS SHOWS THAT THE DRAPERY RODS WERE PURCHASED NEW IN SEPTEMBER, 1979 AND THEREFOR ARE CLEARLY NOT REIMBURSABLE UNDER VOLUME II OF THE JOINT TRAVEL REGULATIONS, PARAGRAPH C9001-14, WHICH SPECIFICALLY EXCLUDES THE COST OF NEWLY ACQUIRED ITEMS FROM REIMBURSEMENT. II JTR, C9000-5, PROVIDES FOR REIMBURSEMENT OF THE COSTS FOR AUTOMOBILE REGISTRATION, DRIVER'S LICENSE, AND USE TAXES IMPOSED WHEN BRINGING AUTOMOBILES INTO SOME JURISDICTIONS. SINCE MR. SEUSS' SECOND AUTOMOBILE WAS A RECREATION VEHICLE, WE QUESTION WHETHER IT'S TITLE TAX AND FEES, IN THE AMOUNT OF $1,197.50, MAY BE CONSIDERED FOR REIMBURSEMENT UNDER THIS PROVISION.

ACCORDINGLY, THE MATTER IS SUBMITTED FOR YOUR CONSIDERATION AND INSTRUCTIONS. THE ADJUDICATOR HANDLING THIS CLAIM IS MS. THERESA ROBERSON WHO MAY BE REACHED ON EXTENSION 53218.

INDORSEMENT

ASSOCIATE DIRECTOR, AFMD - CLAIMS GROUP (ROOM 5858)

RETURNED. MR. SEUSS HAS SUBMITTED A CLAIM FOR REIMBURSEMENT AS MISCELLANEOUS EXPENSES OF COSTS BE INCURRED IN CONNECTION WITH HIS TRANSFER FROM BARSTOW, CALIFORNIA, TO ANNAPOLIS, MARYLAND. THE ITEMS CLAIMED AS MISCELLANEOUS EXPENSES INCLUDE THE COST OF $296.54 FOR NEW DRAPERY RODS AND $1,197.50 FOR EXCISE TAX AND REGISTRATION FEES INCURRED IN REGISTERING HIS FORD MOTOR HOME IN MARYLAND.

THE COST OF THE NEW DRAPERY RODS IS NOT ALLOWABLE AS A REIMBURSABLE MISCELLANEOUS EXPENSE SINCE PARAGRAPH 2-3.1C OF THE FEDERAL TRAVEL REGULATIONS (FTR) (FPMR 101-7) (MAY 1973) AND PARAGRAPH C9001 OF VOLUME 2 OF THE JOINT TRAVEL REGULATIONS (2 JTR) PROVIDE THAT THE COST OF NEWLY ACQUIRED ITEMS, OR COSTS OR EXPENSES INCURRED FOR REASONS OF PERSONAL TASTE OR PREFERENCE ARE NOT REIMBURSABLE UNDER THE MISCELLANEOUS EXPENSES ALLOWANCE. SEE B-171808, MARCH 31, 1971, AND B-161240, JUNE 20, 1967.

THE COSTS OF THE EXCISE TAX AND REGISTRATION FEES MR. SEUSS INCURRED IN CONNECTION WITH BRINGING HIS MOTOR HOME INTO MARYLAND APPEAR TO BE PROPERLY REIMBURSABLE AS MISCELLANEOUS EXPENSES. PARAGRAPH 2-3.1(B) OF THE FTR AND PARAGRAPH C9000 OF 2 JTR PROVIDE IN PART THAT THE TYPE OF COSTS INTENDED TO BE REIMBURSED UNDER THE MISCELLANEOUS EXPENSES ALLOWANCE INCLUDES, BUT IS NOT LIMITED TO, THE COSTS OF AUTOMOBILE REGISTRATION AND USE TAXES IMPOSED WHEN BRINGING AUTOMOBILES INTO CERTAIN JURISDICTIONS. THE REGULATIONS CONCERNED EXPRESSLY PROVIDE THAT THE ENUMERATED ITEMS OF ALLOWABLE EXPENSES ARE ONLY EXAMPLES AND ARE NOT ALL INCLUSIVE. THUS, WE SEE NO REASON TO RESTRICT THE COSTS OF MOTOR VEHICLE TAXES AND REGISTRATION FEES TO ONLY PASSENGER AUTOMOBILES. SEE B-174665, JANUARY 20, 1972, WHERE THIS OFFICE DID NOT QUESTION THE REIMBURSEMENT OF THE COSTS INCURRED IN REGISTERING A FORD PICKUP TRUCK. AN EXAMINATION OF THE MARYLAND TRANSPORTATION CODE ANNOTATED, TITLE 13, SHOWS THAT THE EXCISE TAX AND REGISTRATION FEES ASSESSED ON THE MOTOR HOME ARE FOR THOSE TAXES AND FEES ASSESSED ON MOTOR VEHICLES, INCLUDING AUTOMOBILES. SEE MARYLAND TRANSPORTATION CODE ANNOTATED, 13-809 AND 13-912 (1981 CUMULATIVE SUPPLEMENT).

REIMBURSEMENT FOR THE COSTS OF MISCELLANEOUS EXPENSES MAY BE ALLOWED MR. SEUSS SUBJECT TO THE MAXIMUM ALLOWABLE AMOUNT SET FORTH AT PARAGRAPH 2- 3.2(B) OF THE FTR AND PARAGRAPH C9003-2 OF 2 JTR.