B-9492, FEBRUARY 5, 1941, 20 COMP. GEN. 427

B-9492: Feb 5, 1941

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

REIMBURSEMENT ON A MILEAGE BASIS FOR USE OF HIS OWN AUTOMOBILE AT HIS STATION IS PROHIBITED BY THE PROVISION IN THE ACT OF MARCH 3. IT BEING IMMATERIAL THAT THE PROPOSED MILEAGE RATE IS BASED ON THE ESTIMATED OR ASCERTAINED GASOLINE AND OIL CONSUMPTION PER MILE. IS RELIEVED FROM ASSIGNMENT AND DUTY WITH THE 8TH INFANTRY. IS THEN DETAILED. WILL PROCEED TO ATLANTA. THE NAME OF MAJOR MEREDITH IS PLACED ON THE DETACHED OFFICERS' LIST. THE TRAVEL DIRECTED IS NECESSARY IN THE MILITARY SERVICE. WILL PERFORM THE TRAVEL INDICATED BELOW FOR THE PURPOSE OF VISITING THE FOLLOWING SCHOOLS OF HIS RESERVE OFFICERS TRAINING CORPS UNIT. THE ABOVE TRAVEL IS NECESSARY IN THE MILITARY SERVICE. IT IS TO BE OBSERVED THAT THE WAR DEPARTMENT ORDERS OF JULY 26.

B-9492, FEBRUARY 5, 1941, 20 COMP. GEN. 427

TRAVELING EXPENSES - HEADQUARTERS - ARMY OFFICERS AN ARMY OFFICER MAY NOT BE REIMBURSED ON ANY BASIS FOR EXPENSES INCURRED FOR TRANSPORTATION AT HIS STATION IN THE ABSENCE OF SPECIFIC STATUTORY PROVISION THEREFOR, AND REIMBURSEMENT ON A MILEAGE BASIS FOR USE OF HIS OWN AUTOMOBILE AT HIS STATION IS PROHIBITED BY THE PROVISION IN THE ACT OF MARCH 3, 1875, WHICH REQUIRES SPECIFIC AUTHORITY FOR PAYMENT ON OTHER THAN AN ACTUAL EXPENSE BASIS, IT BEING IMMATERIAL THAT THE PROPOSED MILEAGE RATE IS BASED ON THE ESTIMATED OR ASCERTAINED GASOLINE AND OIL CONSUMPTION PER MILE.

ASSISTANT COMPTROLLER GENERAL ELLIOTT TO MAJ. F. RICHARDS, UNITED STATES ARMY, FEBRUARY 5, 1941:

THERE HAS BEEN CONSIDERED YOUR LETTER OF MARCH 23, 1940, SUBMITTING FOR DECISION VOUCHER FOR $13.29 IN FAVOR OF MAJ. EVAN K. MEREDITH, INF. DOL), FULTON COUNTY HIGH SCHOOLS, ATLANTA, GA., CLAIMING REIMBURSEMENT FOR THE AVERAGE CONSUMPTION OF GASOLINE AND OIL FOR TRAVEL BY PERSONALLY OWNED AUTOMOBILE FOR 20 ROUND TRIPS FEBRUARY 1, 2, 5, 6, 7, 8, 9, 12, 13, 14, 15, 16, 19, 20, 21, 22, 23, 26, 27, AND 28 UNDER AUTHORITY OF PARAGRAPH 5 OF SPECIAL ORDERS NO. 21, HEADQUARTERS, FOURTH CORPS AREA, FEBRUARY 1, 1940.

PARAGRAPH 16 OF SPECIAL ORDERS NO. 173, DATED WAR DEPARTMENT, WASHINGTON, JULY 26, 1938, PROVIDES:

MAJOR EVAN R. MEREDITH, INFANTRY, IS RELIEVED FROM ASSIGNMENT AND DUTY WITH THE 8TH INFANTRY, FORT SCREVEN, GEORGIA, TO TAKE EFFECT ON OR ABOUT 1 SEPTEMBER, 1938, IS THEN DETAILED, BY DIRECTION OF THE PRESIDENT, AT THE FULTON COUNTY HIGH SCHOOLS (SECTION 40B, NATIONAL DEFENSE ACT), WILL PROCEED TO ATLANTA, GEORGIA, TAKE STATION, AND REPORT TO THE COMMANDING GENERAL, FOURTH CORPS AREA, FOR INSTRUCTIONS. THE NAME OF MAJOR MEREDITH IS PLACED ON THE DETACHED OFFICERS' LIST, EFFECTIVE UPON REPORTING AT THESE SCHOOLS. THE TRAVEL DIRECTED IS NECESSARY IN THE MILITARY SERVICE. FD. 400 P 7-0620, 7 0601, 5-0248, 5-1378, 5-0110, 6-0700, 6-0730 A 1605- 9. ( A.G. 210.64, R.O.T.C.) (26 MAY, 38.)

PARAGRAPH 5 OF SPECIAL ORDERS NO. 21, DATED HEADQUARTERS, FOURTH CORPS AREA, ATLANTA, GEORGIA, FEBRUARY 1, 1940, PROVIDES:

MAJOR EVAN K. MEREDITH, INFANTRY, PROFESSOR OF MILITARY SCIENCE AND TACTICS, FULTON COUNTY HIGH SCHOOLS, 345 WASHINGTON STREET, ATLANTA, GEORGIA, WILL PERFORM THE TRAVEL INDICATED BELOW FOR THE PURPOSE OF VISITING THE FOLLOWING SCHOOLS OF HIS RESERVE OFFICERS TRAINING CORPS UNIT, IN ORDER NAMED, APPROXIMATELY TWENTY (20) TIMES EACH MONTH DURING THE FISCAL YEAR 1940, IN CONNECTION WITH HIS DUTIES THEREAT:

FROM FULTON HIGH SCHOOL, 345 WASHINGTON STREET, ATLANTA, GEORGIA, TO NORTH FULTON HIGH SCHOOL, BUCKHEAD, GEORGIA, 8.1 MILES; THENCE TO WEST FULTON HIGH SCHOOL, BANKHEAD, GEORGIA, 9.3 MILES; THENCE TO RUSSELL HIGH SCHOOL, EAST POINT, GEORGIA, 9 MILES; AND RETURN TO FULTON HIGH SCHOOL, 345 WASHINGTON STREET, ATLANTA, GEORGIA, 7 MILES.

APPROXIMATE TOTAL MILEAGE FOR EACH TRIP BY THE SHORTEST POSSIBLE ROUTE BEING 33.4 MILES. THE ABOVE TRAVEL IS NECESSARY IN THE MILITARY SERVICE. FD 384 P 7-0620 A 1605-0.

IT IS TO BE OBSERVED THAT THE WAR DEPARTMENT ORDERS OF JULY 26, 1938, DETAILED THE OFFICER TO DUTY AT THE FULTON COUNTY HIGH SCHOOLS, CITING AS AUTHORITY SECTION 40B OF THE NATIONAL DEFENSE ACT TO TAKE EFFECT ON OR ABOUT SEPTEMBER 1, 1938, AND DIRECTED HIM, UPON ARRIVAL THERE, TO REPORT TO THE COMMANDING GENERAL OF THE FOURTH CORPS AREA FOR INSTRUCTIONS. SECTION 40B OF THE NATIONAL DEFENSE ACT, 10 U.S.C. 386, CITED IN THE ORDERS, AUTHORIZES THE PRESIDENT TO DETAIL, AMONG OTHERS, OFFICERS OF THE REGULAR ARMY AS PROFESSORS OF MILITARY SCIENCE AND TACTICS, ASSISTANT PROFESSORS OF MILITARY SCIENCE AND TACTICS, AND MILITARY INSTRUCTORS AT EDUCATIONS INSTITUTIONS WHERE ONE OR MORE UNITS OF THE RESERVE OFFICERS' TRAINING CORPS ARE MAINTAINED. SECTION 44 OF THE NATIONAL DEFENSE ACT, 10 U.S.C. 382, IS AS FOLLOWS:

ELIGIBILITY TO MEMBERSHIP IN THE RESERVE OFFICERS' TRAINING CORPS SHALL BE LIMITED TO STUDENTS OF INSTITUTIONS IN WHICH UNITS OF SUCH CORPS MAY BE ESTABLISHED WHO ARE CITIZENS OF THE UNITED STATES, WHO ARE NOT LESS THAN FOURTEEN YEARS OF AGE, AND WHOSE BODILY CONDITION INDICATES THAT THEY ARE PHYSICALLY FIT TO PERFORM MILITARY DUTY, OR WILL BE SO UPON ARRIVAL AT MILITARY AGE.

THE PURPOSE OF PARAGRAPH 5 OF SPECIAL ORDERS NO. 21 OF FEBRUARY 1, 1940, IS NOT ENTIRELY CLEAR. IN EFFECT IT PURPORTS TO DIRECT HIM TO PERFORM THE SAME DUTY CONTEMPLATED BY THE WAR DEPARTMENT ORDERS OF JULY 26, 1938, AND APPARENTLY WAS ISSUED FOR THE PRIMARY PURPOSE OF AUTHORIZING OR DIRECTING THE MOVEMENT TO EACH OF THE SCHOOLS--- THE MOVEMENT THERETOFORE REQUIRED TO PERFORM THE DUTY DIRECTED BY HIS PRIOR ORDERS--- AND THE ORDER CONCLUDES WITH A NOTATION "THE ABOVE TRAVEL IS NECESSARY IN THE MILITARY SERVICE.' AS THE OFFICER WAS ASSIGNED STATION AND DUTY AT THE FULTON COUNTY HIGH SCHOOLS BY THE WAR DEPARTMENT ORDERS OF JULY 26, 1938, THE/ORDERS OF FEBRUARY 1, 1940, ASSIGNED HIM NO NEW STATION OR NEW, DIFFERENT, OR ADDITIONAL DUTIES. ALL THE PLACES ARE INCLUDED IN HIS STATION AS ORIGINALLY ASSIGNED AND NO LAW IS KNOWN TO THIS OFFICE ENTITLING AN OFFICER OF THE ARMY TO REIMBURSEMENT FOR TRANSPORTATION AT HIS STATION.

SECTION 12 OF THE JOINT SERVICE PAY ACT, 37 U.S.C. 20, PROVIDES MILEAGE FOR OFFICERS OF THE ARMY TRAVELING IN THE UNITED STATES, THE DISTANCE TO BE COMPUTED BY THE SHORTEST USUALLY TRAVELED ROUTE, AND OTHERWISE CONTINUES IN EFFECT THE ACT OF JUNE 12, 1906, 34 STAT. 246, 10 U.S.C. 870, PROVIDING THAT PAYMENT AND SETTLEMENT OF MILEAGE ACCOUNTS OF OFFICERS OF THE ARMY SHALL BE MADE ACCORDING TO DISTANCES AND DEDUCTIONS COMPUTED OVER ROUTES ESTABLISHED AND BY MILEAGE TABLES PREPARED BY THE PAYMASTER GENERAL OF THE ARMY (NOW CHIEF OF FINANCE). ANOTHER PROVISO OF THE 1906 ACT, 10 U.S.C. 870, RELATES TO THE ISSUANCE OF TRANSPORTATION REQUESTS AND THE DEDUCTIONS REQUIRED THEREFOR, AND MANDATORILY REQUIRES THE ISSUANCE OF TRANSPORTATION REQUESTS WHEN THE ESTABLISHED ROUTE IS IN WHOLE OR IN PART OVER THE LINE OF ANY RAILROAD ON WHICH THE TROOPS OF THE UNITED STATES ARE ENTITLED TO BE TRANSPORTED FREE OF CHARGE, OR OVER ANY 50 PERCENT LAND- GRANT RAILROAD, DEDUCTIONS TO BE MADE FOR THAT DISTANCE IF TRANSPORTATION REQUESTS ARE NOT UTILIZED BY THE OFFICER. FOR YEARS SECTION 12 OF THE ACT OF JUNE 10, 1922, AUTHORIZING MILEAGE, AND THE STATUTE TO THE SAME EFFECT APPLICABLE FOR THE PERIOD IMMEDIATELY PRECEDING IT, HAVE BEEN CONSIDERED AND CONSTRUED AS PROVIDING MILEAGE ONLY FOR TRAVEL AWAY FROM THE OFFICER'S DESIGNATED POST OF DUTY. IN THE SAME SECTION OF THE JOINT SERVICE PAY ACT ACTUAL EXPENSES, OR PER DIEM IN LIEU OF SUBSISTENCE, ARE PROVIDED FOR OFFICERS DIRECTED TO PERFORM TRAVEL REPEATEDLY BETWEEN TWO OR MORE PLACES IN THE SAME VICINITY WHEN SO DIRECTED BY THE HEAD OF THE DEPARTMENT, AND FOR TRAVEL IN ALASKA AND OUTSIDE THE LIMITS OF THE UNITED STATES IN NORTH AMERICA; AND THIS LAW SPECIFICALLY PROVIDES THAT SUCH ACTUAL EXPENSES FOR SUBSISTENCE OR PER DIEM IN LIEU THEREOF SHALL BE PAID ONLY WHEN OFFICERS ARE "TRAVELING ON OFFICIAL BUSINESS AND AWAY FROM THEIR DESIGNATED POSTS OF DUTY.' THE ACT OF MARCH 2, 1931, 46 STAT. 1461, 37 U.S.C. 20, PROVIDES FOR ACTUAL AND NECESSARY TRAVELING EXPENSES, OR PER DIEM IN LIEU THEREOF, FOR TRAVEL BY ARMY OFFICERS UNDER COMPETENT ORDERS WITHOUT TROOPS BY AIR IN LIEU OF MILEAGE OR OTHER TRAVELING ALLOWANCES. THE ACT OF MAY 29, 1928, 37 U.S.C. 20A, AUTHORIZES THE PAYMENT OF THREE CENTS PER MILE TO MILITARY PERSONNEL FOR TRAVEL BY PRIVATELY OWNED CONVEYANCE WHEN ENTITLED TO TRANSPORTATION OR TRANSPORTATION AND SUBSISTENCE "AS DISTINGUISHED FROM MILEAGE" FOR SUCH TRAVEL "BY THE SHORTEST USUALLY TRAVELED ROUTE NOW AUTHORIZED BY LAW TO BE FURNISHED IN KIND.' THE ACT OF APRIL 15, 1926, 10 U.S.C. 748A, PROVIDES FOR ACTUAL AND NECESSARY EXPENSES OF TRAVEL ON GOVERNMENT-OWNED VESSELS FOR WHICH NO TRANSPORTATION FARE IS CHARGED. THE ACT OF JUNE 12, 1906, 10 U.S.C. 748, PROVIDES FOR ACTUAL EXPENSES FOR SEA TRAVEL BUT SPECIFICALLY PROVIDES THAT CERTAIN TRAVEL POSSIBLE OF PERFORMANCE ONLY BY WATER SHALL BE PAID FOR AT RATES ESTABLISHED BY LAW FOR LAND TRAVEL WITHIN THE BOUNDARIES OF THE UNITED STATES. SPECIFIC PROVISION WAS MADE BY THE ACT OF JUNE 12, 1906, 10 U.S.C. 743, AS TO THE MILEAGE PAYABLE WHEN THE STATION OF AN OFFICER IS CHANGED WHILE HE IS ON LEAVE OF ABSENCE. FOR SOME YEARS THERE HAS BEEN A PROVISION IN THE ANNUAL APPROPRIATION ACT FOR THE MILITARY ESTABLISHMENT, UNDER " ORGANIZED RESERVES" (SEE 53 STAT. 614), FOR "THE ACTUAL AND NECESSARY EXPENSES, OR PER DIEM IN LIEU THEREOF, AT RATES AUTHORIZED BY LAW, INCURRED BY OFFICERS * * * OF THE REGULAR ARMY * * * TRAVELING ON DUTY IN CONNECTION WITH THE ORGANIZED RESERVES.' SECTION 67 OF THE NATIONAL DEFENSE ACT, 32 U.S.C. 22, PROVIDES THAT FUNDS APPROPRIATED FOR THE NATIONAL GUARD SHALL BE AVAILABLE "FOR THE ACTUAL AND NECESSARY EXPENSES INCURRED BY OFFICERS AND ENLISTED MEN OF THE REGULAR ARMY WHEN TRAVELING ON DUTY IN CONNECTION WITH THE NATIONAL GUARD.'

IT THUS APPEARS THAT ELABORATE AND COMPREHENSIVE PROVISIONS HAVE BEEN MADE IN THE STATUTES FOR THE TRAVEL OF ARMY OFFICERS, BUT NOWHERE IS THERE ANY PROVISION FOR REIMBURSEMENT OF THE ACTUAL EXPENSES OF TRANSPORTATION OF THE OFFICER AT HIS STATION. THE APPROPRIATION PROPOSED TO BE CHARGED ON THE VOUCHER," R.O.T.C.' 1940, 53 STAT. 616, CONTAINS A PROVISION "FOR MILEAGE, TRAVELING EXPENSES, OR TRANSPORTATION, FOR TRANSPORTATION OF DEPENDENTS, AND FOR PACKING AND TRANSPORTATION OF BAGGAGE, AS AUTHORIZED BY LAW, FOR OFFICERS, WARRANT OFFICERS, AND ENLISTED MEN OF THE REGULAR ARMY TRAVELING ON DUTY PERTAINING TO OR ON DETAIL TO OR RELIEF FROM DUTY WITH THE RESERVE OFFICERS' TRAINING CORPS.'

BY LETTER OF MARCH 27, 1939, THE WAR DEPARTMENT PROPOSED TO REIMBURSE OFFICERS SITUATED AS WAS MAJOR MEREDITH FOR THE USE OF THEIR PRIVATELY OWNED AUTOMOBILES ON AN "ACTUAL EXPENSE BASIS," THE REIMBURSEMENT TO BE MADE, HOWEVER, ON A MILEAGE BASIS BY ASCERTAINING THE COST OF GASOLINE AND OIL FOR OPERATING THE CAR FOR 1,000 MILES, THE RATE PER MILE SO ESTABLISHED TO BE USED IN PAYING THE OFFICER. IN DECISION OF JUNE 19, 1939, B-2844, 18 COMP. GEN. 934, IT WAS HELD THE PROCEDURE PROPOSED FELL WITHIN THE INHIBITION OF THE ACT OF MARCH 3, 1875, 5 U.S.C. 73, PROHIBITING THE PAYMENT OF ALLOWANCE OF MILEAGE AND TRANSPORTATION IN EXCESS OF THE AMOUNT ACTUALLY PAID, DECLARED SUCH PAYMENTS TO BE ILLEGAL, AND DIRECTED THAT NO CREDIT SHOULD BE ALLOWED TO ANY OF THE DISBURSING OFFICERS OF THE UNITED STATES FOR PAYMENTS OR ALLOWANCES IN VIOLATION OF THAT PROVISION. THEREAFTER, BY LETTER OF SEPTEMBER 23, 1939, INQUIRY WAS MADE WHETHER THE DECISION OF JUNE 19, 1939, B-2844, REVERSED CERTAIN DECISIONS APPLICABLE TO CIVILIAN EMPLOYEES, SPECIFICALLY REFERRING TO 11 COMP. GEN. 126; 13 ID. 82 AND 178; 15 ID. 222 AND 819 AND 16 ID. 640. REPLY WAS MADE DECEMBER 19, 1939, THAT THE QUESTION OF THE EFFECT ON THOSE DECISIONS BY THE DECISION OF JUNE 19, 1939, WOULD BE CONSIDERED IF AND WHEN ACCOUNTS OR CLAIMS WERE PRESENTED BRINGING THE CITED DECISIONS IN QUESTION.

IN THE PRESENT CLAIM OF MAJOR MEREDITH HE HAS COMPILED THE " DATA REQUIRED BY PAR. 2, 17TH IND., LETTER FAR 245.6/269619, 1-18-40," BY COMPUTING OR ASCERTAINING THE "AVERAGE CONSUMPTION OF GASOLINE PER MILE" AND THE "AVERAGE CONSUMPTION OF OIL PER MILE.' THAT IS, INSTEAD OF ASCERTAINING THE NUMBER OF MILES PER GALLON AND QUART OF OIL TO ASCERTAIN THE COST, FOR THOSE PURPOSES, OF OPERATING HIS CAR, AS PROPOSED IN THE SUBMISSION OF MARCH 27, 1939, IT IS NOW PROPOSED TO ASCERTAIN THE "AVERAGE CONSUMPTION OF GASOLINE PER MILE" AND THE "AVERAGE CONSUMPTION OF OIL PER MILE" IN FRACTIONS OF A GALLON OF GASOLINE OR FRACTIONS OF A QUART OF OIL, AS FOR EXAMPLE, IN THE VOUCHER SUBMITTED, GASOLINE PER MILE 10.0907 GALLONS AND OIL PER MILE 10.00585 QUARTS. APPARENTLY IT WAS ASSUMED THIS WOULD EVADE THE INHIBITION OF THE 1875 ACT FOR THE REASON IT WOULD NOT BE A PAYMENT FOR GASOLINE AND OIL REPRESENTED AS CONSUMED. BUT WHETHER THE CLAIMED COST IS BASED ON ESTIMATED OR ASCERTAINED COST PER MILE OF GASOLINE AND OIL OR ON THE QUANTITY OF GASOLINE AND OIL CLAIMED TO BE NECESSARY FOR THE OPERATION OF THE CAR FOR A MILE--- THAT QUANTITY TO BE REDUCED TO ITS MONEY VALUE AND MULTIPLIED BY THE NUMBER OF MILES CLAIMED TO HAVE BEEN TRAVELED--- THE RESULTING CLAIMED COST IS ON THE BASIS OF MILES TRAVELED AND IS PAYMENT OF MILEAGE. FOR EXAMPLE, MAJOR MEREDITH'S CLAIM IS FOR 668 MILES, AVERAGE CONSUMPTION OF GASOLINE PER MILE, 10.0907 GALLONS AT 20 CENTS, $12.12, AND FOR 668 MILES, AVERAGE CONSUMPTION OF OIL PER MILE, 10.00585 QUARTS AT 30 CENTS PER QUART, $1.17. MILEAGE--- THE DISTANCE TRAVELED-- IS THE BASIS FOR THE PAYMENT CLAIMED AND FALLS SQUARELY WITHIN THE INHIBITION OF THE ACT OF 1875.

THE DECISIONS TO WHICH REFERENCE WAS MADE AS AUTHORITY FOR WHAT IS PROPOSED APPLY TO CIVILIAN EMPLOYEES WHERE THE DEPARTMENT CONCERNED HAS AVAILABLE AN APPROPRIATION FOR THE OPERATION AND MAINTENANCE OF AUTOMOTIVE EQUIPMENT. SUCH PERSONS ARE EMPLOYED FOR DUTY AT SPECIFIC PLACES. ORDINARILY THEY ARE NOT APPOINTED FOR DUTY WHEREVER THEIR SERVICES MAY BE REQUIRED (SEE THE CIVIL-SERVICE LAWS); AND BEFORE THE DEVELOPMENT AND GENERAL USE OF AUTOMOBILES PROVISION WAS MADE BY LAW FOR SUCH NECESSARY TRANSPORTATION AT THEIR PLACES OF EMPLOYMENT AS MIGHT BE REQUIRED OF SUCH CIVILIAN EMPLOYEES, BY THE PURCHASE OF CAR TICKETS OR THE REIMBURSEMENT OF STREETCAR FARES. THE CONGRESS HAD PROVIDED FOR SUCH TRANSPORTATION IN THE MATTER OF CAR TICKETS OR REIMBURSEMENT OF STREETCAR FARES BEFORE THE AUTOMOBILE BECAME THE ORDINARY METHOD FOR SPEEDY TRAVEL WITHIN CITIES OF THE UNITED STATES; AND WITH A VIEW TO MAKING WHOLE SUCH EMPLOYEES WHO USED THEIR OWN AUTOMOBILES, WITH A RESULTANT SAVING IN TIME, WHERE AN APPROPRIATION WAS AVAILABLE, AS INDICATED ABOVE, A METHOD OF REIMBURSEMENT WAS FORMULATED TO GIVE SUCH EMPLOYEES THE EQUIVALENT OF THE STREETCAR FARES AUTHORIZED. SUCH IS NOT THE CASE WITH RESPECT TO OFFICERS OF THE ARMY. THEY ARE COMMISSIONED IN THE ARMY TO SERVE AND PERFORM THEIR DUTIES ANYWHERE THE NECESSITIES OF THE SERVICE AND THE ORDERS OF SUPERIOR AUTHORITY REQUIRE. THEIR COMPENSATION IS FIXED BY LAW, WHICH INCLUDES PAY AND ALLOWANCES, AND WHERE NO STATUTE HAS SPECIFICALLY SO PROVIDED THE ARMY OFFICER MUST BEAR THE EXPENSE, IF ANY, OF PERFORMING HIS DUTIES. FOR EXAMPLE, HE MUST SUBSIST HIMSELF NO MATTER WHERE ON DUTY OR UNDER WHAT CONDITIONS EXCEPT WHEN TRAVELING IN A SITUATION SPECIFICALLY PROVIDED FOR BY LAW. HE MUST MARCH WITH HIS UNIT, BEARING THE COST OF HIS SUBSISTENCE, AND IF, INSTEAD OF MARCHING ON FOOT OR UTILIZING THE AUTOMOBILE EQUIPMENT PROVIDED FOR THE TACTICAL OPERATION OF HIS UNIT, HE IS PERMITTED TO, AND DOES UTILIZE HIS PRIVATELY OWNED AUTOMOBILE, THERE IS NO PROVISION OF LAW AUTHORIZING ANY FORM OF PAYMENT TO HIM FOR THE USE OF HIS AUTOMOBILE. HE HAS DUTY TO PERFORM AT TWO SEPARATE PLACES AT HIS DESIGNATED POST OF DUTY AND NO TRANSPORTATION IS FURNISHED FOR HIS USE, HE IS NEVERTHELESS REQUIRED TO PERFORM THE DUTY, TO BE ACCOMPLISHED EITHER BY TRAVELING ON FOOT OR BEARING THE COST OF HIS PRIVATELY PROCURED TRANSPORTATION. THE VARIOUS CONDITIONS UNDER WHICH HE MAY BE PAID FOR TRAVEL ARE SPECIFICALLY PROVIDED FOR BY STATUTE, AND IF HIS MOVEMENTS DO NOT FALL WITHIN ONE OF THESE COMPREHENSIVE PROVISIONS, THE LAW AUTHORIZES NO FORM OF PAYMENT TO HIM. HE IS ENTITLED TO THE PAY AND ALLOWANCES PROVIDED BY LAW FOR AN OFFICER OF HIS GRADE OR RANK, AND LENGTH OF SERVICE; SUCH PAY AND ALLOWANCES MAY NOT BE REDUCED BY EXECUTIVE ACTION; NEITHER CAN SUCH STATUTORY PAY AND ALLOWANCES BE INCREASED BY EXECUTIVE ACTION.

YOU ARE NOT AUTHORIZED TO MAKE PAYMENT ON THE VOUCHER AND IT WILL BE RETAINED IN THIS OFFICE.