[Question Concerning Taxes and Related Fees Paid]

The Bureau of Reclamation requested an advance decision on two employees' claims for reimbursement of state use and excise taxes and related registration fees imposed on their boats and trailers when they were transferred to the state. GAO found that these costs were reimbursable as miscellaneous expenses because they were substantially the same as those authorized for automobiles and were directly related to the employees' relocation. Accordingly, the employees' claims may be paid.