B-66253, JULY 29, 1947, 27 COMP. GEN. 32

B-66253: Jul 29, 1947

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AS FOLLOWS: REFERENCE IS MADE TO DECISION 22 COMP. TO A NEAR BY TEMPORARY STATION AND RETURN EACH DAY MUST BE AT THE EXPENSE OF THE TRAVELER IF THE DISTANCE TRAVELED IS LESS THAN FROM HOME TO THE EMPLOYEE'S OFFICE. REFERENCE IS ALSO MADE TO DECISION 23 COMP. TO VARIOUS POINTS IN A NUMBER OF OUTLYING COMMUNITIES AND RETURN TO HOME EACH DAY IS REIMBURSABLE WITHOUT DEDUCTION FOR MILEAGE BETWEEN HOME AND OFFICIAL STATION SO LONG AS THE MILEAGE DOES NOT EXCEED THAT WHICH WOULD HAVE BEEN INCURRED IN TRAVELING DIRECT FROM THE OFFICIAL STATION. THE AUTHORIZED CERTIFYING OFFICERS OF THE INTERNAL REVENUE SERVICE HAVE PRESENTED TO THEM FOR CERTIFICATION EACH MONTH MANY VOUCHERS COVERING TRAVEL FROM HOME.

B-66253, JULY 29, 1947, 27 COMP. GEN. 32

TRAVELING EXPENSES - BETWEEN HOME AND TEMPORARY STATION WHERE EMPLOYEES PERFORM DAILY OR INTERMITTENT TRAVEL DIRECTLY FROM THEIR HOMES LOCATED EITHER WITHIN OR OUTSIDE THE LIMITS OF THEIR OFFICIAL STATIONS TO TEMPORARY DUTY STATIONS, INSTEAD OF REPORTING TO HEADQUARTERS AND THENCE TO THE TEMPORARY STATIONS, ACTUAL EXPENSES OF TRAVEL OR MILEAGE FOR USE OF PRIVATELY OWNED AUTOMOBILES UNDER THE PROVISIONS OF PARAGRAPH 12 (A) (1) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, AS REVISED, MAY BE PAID WITHOUT ANY DEDUCTION FOR NORMALLY INCURRED EXPENSES OF TRAVEL BETWEEN HOME AND HEADQUARTERS, PROVIDED THE AMOUNT REIMBURSED DOES NOT EXCEED THE COST OF TRAVEL FROM HEADQUARTERS TO TEMPORARY DUTY STATION. COMPARE 22 COMP. GEN. 572; 23 ID. 549.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF THE TREASURY, JULY 29, 1947:

THERE HAS BEEN CONSIDERED YOUR LETTER OF MAY 7, 1947, AS FOLLOWS:

REFERENCE IS MADE TO DECISION 22 COMP. GEN. 572 PROVIDING IN EFFECT THAT REGULAR DAILY TRAVEL FROM HOME, OUTSIDE POST OF DUTY, TO A NEAR BY TEMPORARY STATION AND RETURN EACH DAY MUST BE AT THE EXPENSE OF THE TRAVELER IF THE DISTANCE TRAVELED IS LESS THAN FROM HOME TO THE EMPLOYEE'S OFFICE.

REFERENCE IS ALSO MADE TO DECISION 23 COMP. GEN. 549 PROVIDING THAT TRAVEL CONSISTING OF INTERMITTENT TRIPS DIRECT FROM HOME, OUTSIDE POST OF DUTY, TO VARIOUS POINTS IN A NUMBER OF OUTLYING COMMUNITIES AND RETURN TO HOME EACH DAY IS REIMBURSABLE WITHOUT DEDUCTION FOR MILEAGE BETWEEN HOME AND OFFICIAL STATION SO LONG AS THE MILEAGE DOES NOT EXCEED THAT WHICH WOULD HAVE BEEN INCURRED IN TRAVELING DIRECT FROM THE OFFICIAL STATION.

THE BUREAU OF INTERNAL REVENUE HAS APPROXIMATELY 10,000 EMPLOYEES IN A TRAVEL STATUS EACH MONTH. THE AUTHORIZED CERTIFYING OFFICERS OF THE INTERNAL REVENUE SERVICE HAVE PRESENTED TO THEM FOR CERTIFICATION EACH MONTH MANY VOUCHERS COVERING TRAVEL FROM HOME, OUTSIDE OFFICIAL STATION. SUCH TRAVEL RANGES ALL THE WAY FROM REGULAR TRIPS TO ONE TEMPORARY DUTY STATION EACH DAY OF THE VOUCHER PERIOD TO TRAVEL WHICH IS CLEARLY INTERMITTENT WITHIN THE MEANING OF 23 COMP. GEN. 549 IN THAT THE TRAVELER NEVER VISITS THE SAME TEMPORARY DUTY STATION MORE THAN ONE DAY IN THE VOUCHER PERIOD. THERE IS NO QUESTION AS TO ALLOWABLE TRANSPORTATION EXPENSE OR MILEAGE IN THE TWO EXTREME CASES JUST MENTIONED. HOWEVER, MANY VOUCHERS ARE PRESENTED FOR CERTIFICATION COVERING TRIPS WHICH ARE NOT CLEARLY CLASSIFIABLE AS REGULAR DAILY TRAVEL AND NEITHER DO THEY FALL CLEARLY WITHIN THE CATEGORY OF INTERMITTENT TRIPS, THERE BEING ALMOST UNLIMITED COMBINATIONS OF CIRCUMSTANCES POSSIBLE BETWEEN THE TWO EXTREMES JUST MENTIONED. THE CERTIFYING OFFICERS ARE AT A LOSS AS TO WHERE TO DRAW THE LINE OF DISTINCTION BETWEEN INTERMITTENT AND REGULAR DAILY TRIPS, AND IT IS THEREFORE THE PURPOSE OF THIS LETTER TO REQUEST YOU TO ISSUE A CLARIFICATION OR STATE A GENERAL RULE BY WHICH TRAVELERS, AS WELL AS THE AUTHORIZED CERTIFYING OFFICERS, MAY BE GUIDED IN DETERMINING INTO WHICH CATEGORY SUCH BORDERLINE CASES FALL.

SEVERAL EXAMPLES UPON WHICH THIS BUREAU IS IN DOUBT ARE GIVEN BELOW:

1. INTERNAL REVENUE AGENT A WITH POST OF DUTY IN BOSTON RESIDES AT BELMONT AND ORDINARILY GOES TO BOSTON EACH DAY FOR DUTY AT THE OFFICE OF THE INTERNAL REVENUE AGENT IN CHARGE. HOWEVER, FOR A PERIOD OF SEVEN CONSECUTIVE DAYS INTERRUPTED ONLY BY A WEEKEND, HE TRAVELED TO MALDEN FOR THE PURPOSE OF MAKING AN INCOME TAX INVESTIGATION. THE DISTANCE FROM HIS HOME IN BELMONT TO MALDEN IS LESS THAN FROM HIS HOME TO OFFICE, AND IS ALSO LESS THAN THE MILEAGE FOR WHICH HE COULD HAVE BEEN REIMBURSED HAD HE REPORTED EACH DAY TO HIS OFFICE (AT HIS OWN EXPENSE) AND THEN PROCEEDED TO THE TEMPORARY DUTY STATION. WOULD THE TRIPS FROM BELMONT TO MALDEN BE CONSIDERED REGULAR DAILY TRAVEL WITHIN THE MEANING OF 22 COMP. GEN. 572 AND THEREFORE NOT REIMBURSABLE?

2. DEPUTY COLLECTOR B RESIDES AT NORWALK, CONNECTICUT, TWELVE MILES FROM OFFICE IN POST OF DUTY IN STAMFORD, AND FOR A PERIOD OF FIVE DAYS ATTENDS A SCHOOL OF INSTRUCTION AT BRIDGEPORT, APPROXIMATELY FOURTEEN MILES IN AN OPPOSITE DIRECTION FROM HIS POST OF DUTY.

A. WOULD THE TRAVEL FROM HOME IN NORWALK TO BRIDGEPORT BE CONSIDERED REGULAR DAILY TRAVEL WITHIN THE MEANING OF 22 COMP. GEN. 572, ASSUMING THAT THE BALANCE OF THE VOUCHER MONTH HE REPORTED TO HIS OFFICE IN STAMFORD FOR OFFICIAL DUTY?

B. WOULD SUCH ATTENDANCE AT THE SCHOOL OF INSTRUCTION NECESSARILY BE CONSIDERED REGULAR DAILY TRAVEL, IF FOR THE BALANCE OF THE MONTH, HE PERFORMED CLEARLY INTERMITTENT TRIPS TO A NUMBER OF DIFFERENT POINTS IN HIS REGULARLY ASSIGNED ZONE?

3. INTERNAL REVENUE AGENT C WITH POST OF DUTY IN CLEVELAND, OHIO, RESIDES AT PAINESVILLE 28 MILES DISTANT. EXCEPT FOR TWO WEEKENDS SPENT AT HIS HOME, THE FIRST 15 CALENDAR DAYS OF THE VOUCHER PERIOD INVOLVED DAILY TRIPS FROM HOME TO POST OF DUTY. ON THE 16TH A ROUND TRIP IS MADE FROM HOME TO ASHTABULA 26 MILES DISTANT AND IN THE OPPOSITE DIRECTION FROM CLEVELAND. ON THE 17TH THE AGENT AGAIN WENT TO ASHTABULA RETURNING TO PAINESVILLE AFTER WORK ON THE 18TH. ON THE 19TH THE AGENT WENT TO POST OF DUTY AT CLEVELAND. EXCEPT FOR THE WEEKEND OF THE 21ST AND 22ND, AND THE WEEKEND OF THE 28TH AND 29TH THE BALANCE OF THE TRAVEL CONSISTED OF DAILY TRIPS HOME IN PAINESVILLE TO TEMPORARY DUTY STATION AT ASHTABULA.

A. WOULD THIS TRAVEL BETWEEN HOME AND ASHTABULA BE CONSIDERED INTERMITTENT WITHIN THE MEANING OF 23 COMP. GEN. 549?

4. INTERNAL REVENUE AGENT D WITH POST OF DUTY AT RACINE, WISCONSIN, RESIDES APPROXIMATELY 24 MILES WEST AT BROWNS LAKE. ON THE 9TH, 10TH, 13TH, 14TH, 15TH, 16TH, 17TH, 21ST, 23RD, 24TH, AND 27TH DAYS OF THE MONTH HE WORKED IN BURLINGTON, WISCONSIN, THREE MILES WEST OF HIS DOMICILE. THE REMAINING WORK DAYS OF THE MONTH INVOLVED DAILY TRAVEL TO OFFICIAL STATION FOR REGULAR DUTY.

A. WOULD MILEAGE BE ALLOWABLE FOR THIS TRAVEL FROM DOMICILE AT BROWNS LAKE TO BURLINGTON?

B. ASSUMING TRAVEL ON EXACTLY THE SAME DAYS BUT TO A POINT BETWEEN DOMICILE AND POST OF DUTY, WOULD MILEAGE BE ALLOWABLE?

5. DEPUTY COLLECTORS E AND F WITH POST OF DUTY AT BOSTON, MASSACHUSETTS, RESIDE AT BROCKTON 22 MILES FROM POST OF DUTY. DEPUTY COLLECTOR E TRAVELS DAILY FOR TWO WEEKS TO MANSFIELD 13 MILES DISTANT ON ONE ASSIGNMENT. DEPUTY COLLECTOR F, DURING THE SAME TWO WEEKS, VISITS A NUMBER OF DIFFERENT TAXPAYERS AT VARIOUS POINTS WITHIN 13 MILES OF HOME IN BROCKTON. IN BOTH CASES THE DISTANCE TRAVELED FROM DOMICILE TO TEMPORARY ASSIGNMENT IS LESS THAN WOULD HAVE BEEN REQUIRED IF TRAVEL ORIGINATED AND ENDED AT OFFICE IN POST OF DUTY.

A. WOULD THE TRAVEL OF DEPUTY E NECESSARILY BE CONSIDERED REGULAR DAILY TRAVEL WITHIN THE MEANING OF 22 COMP. GEN. 572 AND THEREFORE NOT BE REIMBURSABLE?

B. IF SO, UPON WHAT BASIS COULD WE EXPLAIN TO DEPUTY E WHY HE SHOULD BEAR ALL THE EXPENSE PERSONALLY WHILE DEPUTY F WHO TRAVELED NO GREATER DISTANCE, EACH DAY, BUT MERELY BECAUSE OF THE INTERMITTENCY OF HIS TRAVEL, WOULD BE ALLOWED MILEAGE BECAUSE THE TRAVEL DID NOT EXCEED THAT WHICH WOULD HAVE BEEN INVOLVED IN TRAVELING FROM OFFICE IN BOSTON.

6. THE TRAVEL OF STOREKEEPER-GAUGERS FALLS IN A DIFFERENT CATEGORY FROM THAT OF OTHER EMPLOYEES OF THE INTERNAL REVENUE SERVICE. TITLE 26 SECTION 4012 U.S.C. AUTHORIZES THE COMMISSIONER OF INTERNAL REVENUE TO ESTABLISH A PRINCIPAL STATION FOR EACH STOREKEEPER-GAUGER WHICH SHALL BE CONSIDERED HIS DESIGNATED POST OF DUTY AND WHICH SHALL BE WHEREVER PRACTICABLE, AT OR NEAR THE PLACE OF BONA FIDE RESIDENCE OF SUCH EMPLOYEE. SUCH PRINCIPAL STATION IS ORDINARILY CENTRALLY LOCATED WITHIN AN ADMINISTRATIVELY ESTABLISHED ZONE WHICH INCLUDES A NUMBER OF DIFFERENT DISTILLERIES, WAREHOUSES OR OTHER PLANTS AT VARIOUS POINTS WITH THE ZONE. FOR ADMINISTRATIVE REASONS, IT IS THE PRACTICE OF THIS BUREAU TO PERMIT A STOREKEEPER-GAUGER TO REMAIN ON ASSIGNMENT OF ONE DISTILLERY NOT MORE THAN 6 MONTHS WITHOUT AN INTERVENING ASSIGNMENT AT ANOTHER PLANT. IN ACTUAL PRACTICE, THE STOREKEEPER-GAUGER MAY BE REASSIGNED FROM ONE DISTILLERY TO ANOTHER AND OVER A PERIOD OF YEARS, HE WORKS AT VARIOUS PLANTS IN THE ZONE WITHOUT NECESSITATING A CHANGE IN RESIDENCE OR IN POST OF DUTY. WHEN THE STOREKEEPER-GAUGER RESIDES AT PRINCIPAL STATION HE MAY CLAIM REIMBURSEMENT FOR TRAVEL TO EACH OUTLYING PLANT WITHIN THE ZONE TO WHICH HE MAY BE ASSIGNED. WHEN HE RESIDES OUTSIDE PRINCIPAL STATION AND FARTHER FROM PLANT ASSIGNMENT THAN IS HIS PRINCIPAL STATION, REIMBURSEMENT FOR TRAVEL FROM HOME IS LIMITED TO THAT WHICH WOULD HAVE BEEN INVOLVED IN TRAVEL TO HIS PLANT ASSIGNMENT FROM PRINCIPAL STATION. WHEN HE RESIDES OUTSIDE PRINCIPAL STATION AND NEARER TO HIS PLANT ASSIGNMENT THAN IS HIS PRINCIPAL STATION IT APPEARS THAT HE SHOULD BE ALLOWED REIMBURSEMENT FOR TRAVEL FROM HOME TO PLANT ASSIGNMENT WITHOUT DEDUCTION FOR THE DISTANCE BETWEEN HOME AND PRINCIPAL STATION. THIS SEEMS PARTICULARLY WARRANTED IN VIEW OF THE FACT THAT THE DUTIES OF STOREKEEPER-GAUGERS RARELY REQUIRE THEM TO REPORT TO THE PRINCIPAL STATION AND FURTHERMORE, THE EXPENSE INCURRED WILL NEVER EXCEED THAT WHICH WOULD BE ALLOWABLE HAD THE TRIPS ORIGINATED AND ENDED AT PRINCIPAL STATION. AS A MATTER OF FACT, ON THE STRENGTH OF 17 COMP. GEN. 574, IT HAS BEEN THE PRACTICE OF THIS OFFICE TO ALLOW AN EMPLOYEE TO DEPART FROM AND RETURN TO HOME IN LIEU OF FROM PRINCIPAL STATION AND CLAIM REIMBURSEMENT FOR THE TRAVEL INVOLVED WHERE THE PLANT ASSIGNMENTS WERE NEARER TO HOME THAN TO POST OF DUTY. HOWEVER, YOUR OFFICE HAS RECENTLY ISSUED SEVERAL NOTICES OF EXCEPTION AGAINST TRAVEL VOUCHERS OF STOREKEEPER -GAUGERS PREPARED IN ACCORDANCE WITH THE BUREAU POLICY JUST STATED, SUCH EXCEPTIONS CITING AS THEIR BASIS 22 COMP. GEN. 572.

IN VIEW OF THE FOREGOING, YOUR DECISION IS REQUESTED WHETHER, UNDER 22 COMP. GEN. 572, THE DISTANCE BETWEEN HOME AND PRINCIPAL STATION IS FOR DEDUCTION IN THE CASE OF REGULAR DAILY TRAVEL PERFORMED BY STOREKEEPER- GAUGERS DIRECTLY FROM AND TO THEIR HOMES OUTSIDE PRINCIPAL STATIONS TO AND FROM THE PLANTS TO WHICH THEY ARE ASSIGNED.

7. IN THE EVENT OF AN AFFIRMATIVE REPLY TO THE PRECEDING QUESTION, YOUR RULING ON THE FOLLOWING CASE IS DESIRED:

STOREKEEPER-GAUGER G WITH POST OF DUTY AT WATERBURY, CONNECTICUT, RESIDES AT WOODBURY 11 MILES DISTANT FROM POST OF DUTY. HIS REGULAR ASSIGNMENT IS AT A DISTILLERY IN SOUTHBURY 4 MILES FROM DOMICILE TO WHICH HE TRAVELS DAILY. HOWEVER, ON TWO DIFFERENT DAYS IN THE MONTH, INSTEAD OF MAKING THE 4-MILE TRIP TO HIS REGULAR ASSIGNMENT AT SOUTHBURY, HE IS SENT ON A RELIEF ASSIGNMENT TO ANOTHER DISTILLERY IN ROXBURY APPROXIMATELY 7 MILES FROM HIS HOME.

A. MAY THE TRIPS TO ROXBURY PROPERLY BE TREATED THE SAME AS INTERMITTENT TRIPS SO AS TO ALLOW REIMBURSEMENT OF TRANSPORTATION EXPENSE?

8. EMPLOYEE H WITH POST OF DUTY AT BLOOMINGTON, ILLINOIS, RESIDES AT TOWANDA EIGHT MILES DISTANT. HIS REGULAR DAILY ASSIGNMENT OVER A PERIOD OF 3 MONTHS IS AT CHENOA 16 MILES FROM DOMICILE IN TOWANDA AND IN AN OPPOSITE DIRECTION FROM BLOOMINGTON. AS A CLARIFICATION OF DECISION 22 COMP. GEN. 572, PLEASE ADVISE WHETHER IT IS WITHIN THE ADMINISTRATIVE DISCRETION OF THIS OFFICE TO ALLOW REIMBURSEMENT FOR SUCH REGULAR DAILY TRAVEL ON THE BASIS OF THE ENTIRE DISTANCE OF 16 MILES BETWEEN HOME AND TEMPORARY DUTY STATION, OR MUST DEDUCTION BE MADE FOR THE DISTANCE BETWEEN HOME AND OFFICE AT POST OF DUTY?

QUESTIONS OF THE FOREGOING NATURE ARE CONSTANTLY ARISING AND IN ORDER THAT APPROPRIATE INSTRUCTIONS MAY BE ISSUED FOR THE GUIDANCE OF INTERNAL REVENUE FIELD OFFICERS, YOUR EARLY DECISION ON THE FOREGOING QUESTIONS WILL BE APPRECIATED.

IT IS RECOGNIZED THAT MANY EMPLOYEES PERFORM TRAVEL FROM HOME TO TEMPORARY PLACE OF DUTY AND THAT, UNDER EXISTING DECISIONS, A GREAT DEAL OF DIFFICULTY MAY BE EXPERIENCED IN ATTEMPTING TO DETERMINE WHETHER CERTAIN TRIPS SHOULD BE CONSIDERED AS REGULAR DAILY TRAVEL OR SHOULD BE CONSIDERED AS INTERMITTENT TRIPS. THE SITUATIONS PRESENTED IN YOUR LETTER AMPLY ILLUSTRATE THE VARIETY OF BORDERLINE CASES WHICH CONSTANTLY ARE CONFRONTING CERTIFYING OFFICERS IN VOUCHERS PRESENTED TO THEM FOR CERTIFICATION. HOWEVER, IN CONNECTION WITH THOSE DECISIONS, THERE IS FOR NOTING THE STATEMENT APPEARING IN 23 COMP. GEN. 549, AT PAGE 554, AS FOLLOWS:

NEITHER THE LAW NOR THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS CONTAIN A REQUIREMENT THAT THE PLACE OF ABODE SHOULD BE WITHIN THE OFFICIAL STATION OF THE EMPLOYEE. OF COURSE, AN OFFICIAL TRIP IS PRESUMED TO START FROM AND END AT AN EMPLOYEE'S OFFICIAL STATION, AND WHILE AN EMPLOYEE WHO ELECTS TO RESIDE AT A PLACE BEYOND THE CORPORATIONS OF HIS OFFICIAL STATION MAY BE PERMITTED TO START HIS OFFICIAL TRIP FROM HIS HOME, THERE IS NO INDICATION IN THE REGULATIONS OR OTHERWISE THAT HE MAY BE REIMBURSED FOR ANY EXCESS COST DUE TO THAT FACT. SEE 20 COMP. GEN. 315. CONVERSELY, IT FOLLOWS THAT WHERE THE EXPENSE INCURRED IN TRAVELING FROM HOME DOES NOT EXCEED THAT WHICH WOULD HAVE BEEN INCURRED IN TRAVELING FROM HOME DOES NOT EXCEED THAT WHICH WOULD HAVE BEEN INCURRED IN TRAVELING FROM THE OFFICIAL STATION, REIMBURSEMENT ON THE BASIS OF THE REIMBURSABLE EXPENSES ACTUALLY INCURRED IS IN ORDER. 22 COMP. GEN. 62, 68. NOR, WITHOUT MORE, DOES THERE APPEAR ANY PROPER BASIS FOR A REDUCTION IN THE AMOUNT OTHERWISE DUE. SEE DECISION OF NOVEMBER 10, 1943, B-36564, 23 COMP. GEN. 352.

IN APPLYING THE ABOVE THIS OFFICE HAS TAKEN INTO CONSIDERATION THE RULE WHICH HERETOFORE HAS BEEN REGARDED AS SETTLED THAT AN EMPLOYEE MUST BEAR THE COST OF TRANSPORTATION FROM HIS RESIDENCE TO HIS PLACE OF DUTY AT HIS OFFICIAL STATION BUT ALSO IN APPLYING THAT RULE--- WHERE AN EMPLOYEE IS AUTHORIZED TO PERFORM OFFICIAL TRAVEL FROM HIS HOME OR IS PERMITTED TO RETURN THERETO RATHER THAN TO HIS OFFICIAL HEADQUARTERS--- HAS ATTEMPTED TO POINT OUT THAT PRIMARILY IT IS THE DUTY AND RESPONSIBILITY OF THE ADMINISTRATIVE OFFICE TO SEE THAT NO TRANSPORTATION EXPENSES ARE AUTHORIZED IF THE PLACE OF TEMPORARY DUTY IS CLOSER TO THE EMPLOYEE'S HOME THAN HIS HEADQUARTERS OFFICE. 23 COMP. GEN. 352, 357; 22 ID. 62, 68. EVEN WHERE SUCH ADMINISTRATIVE DUTY AND RESPONSIBILITY HAVE BEEN EXERCISED IN AUTHORIZING OFFICIAL TRAVEL, THERE STILL IS A CERTAIN AMOUNT OF DIFFICULTY IN DETERMINING WHAT EXPENSES PROPERLY SHOULD BE BORNE BY THE EMPLOYEE AND WHAT EXPENSES PROPERLY SHOULD BE BORNE BY THE UNITED STATES. EACH OF THE DECISIONS CITED IN YOUR LETTER, SUPRA, WAS RENDERED PRIOR TO THE ENACTMENT OF SECTION 3 OF PUBLIC LAW 600 APPROVED AUGUST 2, 1946, 60 STAT. 807, AND THE RESULTING ISSUANCE OF PARAGRAPH 12 (A) (1) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, AS AMENDED BY BUREAU OF THE BUDGET CIRCULAR NO. A-7, REVISED, DATED SEPTEMBER 5, 1946, AND RETROACTIVELY EFFECTIVE TO AUGUST 2, 1946, WHICH PROVIDES:

(1).--- UNLESS OTHERWISE PROVIDED IN THE APPROPRIATION CONCERNED OR OTHER LAW, CIVILIAN OFFICERS OR EMPLOYEES OR OTHER RENDERING SERVICE TO THE GOVERNMENT, REGARDLESS OF SUBSISTENCE STATUS AND HOURS OF TRAVEL, SHALL BE PAID MILEAGE IN LIEU OF ACTUAL EXPENSES OF TRANSPORTATION FOR THE USE OF PRIVATELY OWNED MOTORCYCLES, AUTOMOBILES, OR AIRPLANES ON OFFICIAL BUSINESS WHENEVER SUCH MODE OF TRANSPORTATION IS AUTHORIZED (OR SUBSEQUENTLY APPROVED) AS MORE ADVANTAGEOUS TO THE GOVERNMENT. DETERMINING WHETHER SUCH TRANSPORTATION IS MORE ADVANTAGEOUS TO THE GOVERNMENT, CONSIDERATION WILL BE GIVEN TO THE ADVANTAGES RESULTING FROM THE MORE EXPEDITIOUS TRANSACTION OF THE PUBLIC BUSINESS AS WELL AS OTHER ADVANTAGES AND/OR DISADVANTAGES TO THE UNITED STATES IN THE PARTICULAR CASE. MILEAGE AT NOT TO EXCEED 2 CENTS PER MILE FOR THE USE OF PRIVATELY OWNED MOTORCYCLES OR 5 CENTS PER MILE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES AND AIRPLANES SHALL BE PAID FOR NECESSARY TRAVEL ON OFFICIAL TRIPS FROM DESIGNATED POSTS OF DUTY OR PLACES OF SERVICE. IN SUCH CASES THE MILEAGE RATES AS AUTHORIZED OR APPROVED SHALL BE PAID FROM WHATEVER POINT INCLUDED WITHIN HIS HEADQUARTERS THE EMPLOYEE OR OTHER PERSON RENDERING SERVICE TO THE GOVERNMENT BEGINS HIS JOURNEY. WHEN PRIVATELY OWNED MOTORCYCLES OR AUTOMOBILES ARE USED ON OFFICIAL BUSINESS WHOLLY WITHIN THE LIMITS OF THE OFFICIAL STATION OR PLACE OF SERVICE, MILEAGE AT NOT TO EXCEED 2 CENTS PER MILE FOR THE USE OF PRIVATELY OWNED MOTORCYCLES OR 4 CENTS PER MILE FOR THE USE OF PRIVATELY OWNED AUTOMOBILES SHALL BE PAID. IN ADDITION TO THE MILEAGE ALLOWANCE THERE MAY BE ALLOWED REIMBURSEMENT FOR THE ACTUAL COST OF FERRY FARES BRIDGE, ROAD AND TUNNEL TOLLS. WHEN TRANSPORTATION IS AUTHORIZED OR APPROVED BY A PRIVATELY OWNED MOTORCYCLE OR AUTOMOBILE ON A MILEAGE BASIS, PLACES BETWEEN WHICH THE TRAVEL WAS PERFORMED AND METER READINGS REPRESENTING THE DISTANCES TRAVELED MUST BE SHOWN IN THE EXPENSE ACCOUNT, WHICH WILL BE ACCEPTED AS PRIMA FACIE EVIDENCE OF THE CORRECTNESS OF SUCH DISTANCES, SUBJECT TO VERIFICATION BY MEANS OF OFFICIAL TABLE OF DISTANCES, OR IN ABSENCE OF THE REQUIRED INFORMATION THEREIN BY MEANS OF OTHER ACCEPTABLE EVIDENCE. MILEAGE FOR THE USE OF PRIVATELY OWNED AIRPLANES SHALL BE DETERMINED BY MULTIPLYING THE ACTUAL ELAPSED TIME IN THE AIR BY THE RATED CRUISING SPEED OF THE PARTICULAR AIRPLANE. ANY UNUSUAL CONDITIONS OR CIRCUMSTANCES WHICH INFLUENCE THE ELAPSED TIME IN THE AIR MUST BE EXPLAINED. (SEE PARS. 11, 12, 12 (A), 8C (E) (H).) ( ITALICS SUPPLIED.)

THAT PARAGRAPH SPECIFICALLY DIRECTS THAT MILEAGE RATES AS AUTHORIZED OR APPROVED FOR THE USE OF PRIVATELY-OWNED AUTOMOBILES OR PRIVATELY OWNED MOTORCYCLES FOR NECESSARY TRAVEL ON OFFICIAL TRIPS FROM THE DESIGNATED POST OF DUTY "SHALL BE PAID FROM WHATEVER POINT INCLUDED WITHIN HIS HEADQUARTERS THE EMPLOYEE OR OTHER PERSON RENDERING SERVICE TO THE GOVERNMENT BEGINS HIS JOURNEY.' SUCH PROVISION APPARENTLY CONTEMPLATES THAT OFFICIAL TRAVEL MAY COMMENCE FROM THE TRAVELER'S HOME AS WELL AS FROM OTHER POINTS WITHIN HEADQUARTERS AND THAT PAYMENT AT A MILEAGE RATE SHALL BE MADE FROM THE POINT THAT SUCH TRAVEL COMMENCES, WITHOUT DEDUCTION OF THE MILEAGE WHICH NORMALLY WOULD BE INCURRED IN REPORTING TO THE OFFICIAL STATION. SINCE A REDUCTION IN THE AMOUNT OTHERWISE PAYABLE IN SUCH A CASE IS NOT REQUIRED, NO REASON PRESENTS ITSELF WHICH WOULD REQUIRE A REDUCTION IN THE AMOUNT OF MILEAGE OTHERWISE PAYABLE WHERE THE JOURNEY COMMENCES FROM A TRAVELER'S HOME LOCATED OUTSIDE THE LIMITS OF THE TRAVELER'S HEADQUARTERS OR OFFICIAL STATION. LIKEWISE, IN THE ABSENCE OF A REGULATION OR STATUTE SO REQUIRING, NO REASON IS APPARENT FOR DISTINGUISHING BETWEEN TRAVEL BY PRIVATELY-OWNED VEHICLE ON A MILEAGE BASIS AND TRAVELING UPON AN ACTUAL EXPENSE BASIS SO AS TO REQUIRE A REDUCTION IN THE LATTER CASE. IN VIEW OF THE FOREGOING, IT MAY BE STATED THAT THIS OFFICE NO LONGER IS REQUIRED TO OBJECT, WHERE AN OTHERWISE PROPER PAYMENT IS MADE ON ACCOUNT OF TRAVEL PERFORMED FROM AN EMPLOYEE'S HOME TO A TEMPORARY PLACE OF DUTY, EVEN THOUGH A DEDUCTION HAS NOT BEEN MADE FOR THE TRAVEL WHICH THE EMPLOYEE NORMALLY WOULD BE REQUIRED TO PERFORM IN REPORTING FROM HIS HOME TO HIS OFFICIAL STATION. OF COURSE, THERE STILL REMAINS THE ADMINISTRATIVE DUTY AND RESPONSIBILITY IN AUTHORIZING TRAVEL GENERALLY TO LIMIT THE AUTHORIZATION FOR THE INCURRING OF EXPENSES--- EITHER BY REGULATION OR IN INDIVIDUAL TRAVEL ORDERS--- TO SUCH ADDITIONAL EXPENSES AS ARE INCURRED ON ACCOUNT OF THE PERFORMANCE OF OFFICIAL TRAVEL. FURTHER, NOTHING IN THIS DECISION SHOULD BE CONSIDERED AS AN INDICATION THAT A TRAVELER MAY BE REIMBURSED FOR ANY AMOUNT IN EXCESS OF THE COST OF TRAVEL FROM HIS OFFICIAL STATION TO HIS TEMPORARY DUTY STATION. IN NO EVENT MAY REIMBURSEMENT EXCEED SUCH COST.

WITH SPECIFIC REFERENCE TO THE EXAMPLES GIVEN IN YOUR LETTER, SUPRA, THIS OFFICE WOULD NOT BE REQUIRED TO OBJECT TO PAYMENT ON ACCOUNT OF THE TRAVEL PERFORMED IN EACH OF THE SEVERAL EXAMPLES GIVEN PROVIDED, OF COURSE, THAT NOTHING IS CONTAINED IN THE APPLICABLE ADMINISTRATIVE REGULATIONS OR TRAVEL AUTHORIZATIONS WHICH WOULD PRECLUDE PAYMENT ON ACCOUNT OF SUCH TRAVEL.