[Request for Opinion on Employee Entitlement to Reimbursement of Travel Expenses]

An opinion was requested as to whether an Internal Revenue Service (IRS) employee who interrupted a training assignment to attend his father's funeral was entitled to reimbursement for travel and subsistence costs incurred due to the interruption. The IRS certifying officer denied the claim on the ground that the trip was for personal reasons. The employee claimed that his return to temporary duty was for the benefit of the government and that, if he had not returned, rescheduling the training would have cost the government more than the amount of his claim. GAO has held that travel performed by an employee solely because of an illness or death of a family member is regarded as personal rather than official business, and governing regulations prohibit the reimbursement of expenses incurred incident to personal travel. GAO found that the employee's travel expenses did not meet the statutory requirement for reimbursement; however, it found no reason to deny the claim for subsistence expenses for a portion of the departure and return dates. GAO noted that it has recommended a legislative amendment, which is currently pending congressional approval, to provide for reimbursement of travel expenses for employees whose official travel is interrupted due to a personal emergency. Accordingly, the claim for personal travel costs may not be paid, but the claim for subsistence expenses may be paid.