B-247061, May 6, 1992
Highlights
The daily rate is calculated by dividing the monthly rate by the number of days in the authorized TQSE period. Dega contends that the daily rate should be computed by dividing the monthly rate by the number of days he actually occupied the quarters (30 minus the number of days he was on personal travel). The daily rate is calculated by dividing the monthly rate by the number of days in the TQSE period. Each TQSE period was 30 days long. Regardless of the fact that he may have been absent from the quarters while on personal leave. The daily lodging rate during the period is the monthly rate divided by 30.
B-247061, May 6, 1992
CIVILIAN PERSONNEL - Relocation - Temporary quarters - Actual subsistence expenses - Reimbursement - Amount determination DIGEST: When an employee receiving reimbursement for temporary quarters subsistence expenses (TQSE) rents a room at a monthly rate, the daily rate is calculated by dividing the monthly rate by the number of days in the authorized TQSE period, regardless of the fact that he took several days of personal leave during the period.
Thomas H. Dega - Temporary Quarters-- Computation of Lodging Rate:
An Internal Revenue Service (IRS) certifying officer requests a decision on the claim of Mr. Thomas H. Dega, an IRS employee. For the reasons stated below, we deny the claim.
Incident to a permanent change of station transfer, the IRS authorized four 30-day periods of TQSE for Mr. Dega. He rented a room at a monthly rate of $870. Mr. Dega took several days of personal leave during each of the four 30-day periods. He did not claim per diem for those days. The 120 days of temporary quarters ran continuously without interruption for temporary duty away from his new duty station.
To compute the daily cost of Mr. Dega's lodging during each TQSE period, the IRS divided the monthly rate ($870) by 30 (the number of days in each period). Mr. Dega contends that the daily rate should be computed by dividing the monthly rate by the number of days he actually occupied the quarters (30 minus the number of days he was on personal travel). Under his method, his daily rate would be higher and would vary during each 30- day period depending on the extent of his personal travel.
When an employee receiving TQSE rents a room at a monthly rate, the daily rate is calculated by dividing the monthly rate by the number of days in the TQSE period. Robert E. Ackerman, B-223102, Sept. 25, 1987. recently held in Anders E. Flodin, B-217666.2, Apr. 7, 1992, that for purposes of this calculation the TQSE period runs continuously and includes days of personal travel, but does not include days of travel on official business. See also Ackerman, supra; Wayne I. Tucker, B-198510.3, Aug. 23, 1989. In Mr. Dega's case, each TQSE period was 30 days long, regardless of the fact that he may have been absent from the quarters while on personal leave. Thus, the daily lodging rate during the period is the monthly rate divided by 30.
Accordingly, the IRS correctly computed Mr. Dega's TQSE reimbursement.