Claim for Actual Subsistence Expenses

The Department of the Interior requested a decision on the request of an Interior employee for reimbursement of actual subsistence expenses incident to a temporary duty assignment. The portion of the claim in question consisted of sums expended for breakfast on the date of departure and coffee consumed on coffee breaks. As a general rule, an employee assigned to temporary duty and authorized reimbursement for actual subsistence expenses is expected to eat breakfast at home on the day of departure from his residence. However, GAO has held that where the employee's departure is at such an early morning hour that it would be unreasonable to expect him to eat breakfast at home, he may be reimbursed for a breakfast purchased away from his permanent duty station. It is within the discretion of the agency to determine whether eating breakfast at home is unreasonable under the circumstances. Since it appeared that the certifying officer handling the instant claim was unaware of the decision permitting reimbursement for breakfast under certain circumstances, she was advised to reexamine the employee's vouchers in light of the above. Snacks, which would include coffee, are not reimbursable because they are not a necessary expense of subsistence. Accordingly, payment of the employee's vouchers for coffee consumed on coffee breaks would be improper.