A-19751, SEPTEMBER 16, 1927, 7 COMP. GEN. 220

A-19751, SEPTEMBER 16, 1927, 7 COMP. GEN. 220

TRAVELING AND SUBSISTENCE EXPENSES - JOINT- MINOR CHILDREN WHERE AN EMPLOYEE IN AN AUTHORIZED TRAVEL STATUS IS ACCOMPANIED BY HIS WIFE AND MINOR CHILDREN THE DIVISION OF JOINT TRAVELING EXPENSES SO INCURRED, IN ORDER TO DETERMINE THE PROPORTION PROPERLY REIMBURSABLE TO THE EMPLOYEE, WILL BE MADE ON THE FOLLOWING BASIS: CHILDREN UNDER 6 YEARS OF AGE WILL NOT BE CONSIDERED IN APPORTIONING THE EXPENSES; CHILDREN BETWEEN THE AGES OF 6 AND 12 YEARS WILL BE CONSIDERED AS COSTING ONE-HALF AS MUCH AS AN ADULT; AND CHILDREN OVER 12 YEARS OF AGE WILL BE CONSIDERED ON THE SAME BASIS AS AN ADULT. DIVISION OF JOINT SUBSISTENCE EXPENSES WILL BE, AS HERETOFORE, ON A PURELY NUMERICAL BASIS. (MODIFIED BY 7 COMP. GEN. 450.)

COMPTROLLER GENERAL MCCARL TO WM. M. LOCKWOOD, DISBURSING CLERK, INTERSTATE COMMERCE COMMISSION, SEPTEMBER 16, 1927:

RECEIPT IS ACKNOWLEDGED OF YOUR LETTER OF AUGUST 30, 1927, FORWARDING WITH REQUEST TO BE ADVISED OF THE PROPER DEDUCTIONS TO BE MADE THEREON A VOUCHER IN FAVOR OF C. B. RUSH, COVERING TRAVELING EXPENSES FROM APRIL 30 TO MAY 4, 1927, IN PROCEEDING FROM LOS ANGELES, CALIF., TO AMARILLO, TEX.

IT APPEARS THAT MR. RUSH PERFORMED THE TRAVEL BY MEANS OF HIS OWN AUTOMOBILE, THAT HE TRAVELED VIA GRAND CANYON AND THAT HE WAS ACCOMPANIED ON THE TRIP BY HIS WIFE AND TWO CHILDREN, AGED 5 AND YEARS, RESPECTIVELY.

YOU FORWARD ALSO A COPY OF A REGULATION BY THE INTERSTATE COMMERCE COMMISSION DATED OCTOBER 19, 1925, REQUIRING TRAVELERS TO STATE WHETHER THEY WERE ACCOMPANIED BY ONE OR MORE PERSONS, NOT EMPLOYEES OF THE GOVERNMENT, AND PROVIDING THAT "SUCH EXPENSES SHOULD BE EQUALLY PROPORTIONED, AND YOUR CLAIMS SHOULD NOT EXCEED YOUR PROPORTION.' THIS REGULATION IS IN ACCORDANCE WITH THE DECISIONS OF THIS OFFICE AND OF THE COMPTROLLER OF THE TREASURY PERMITTING REIMBURSEMENT TO AN EMPLOYEE OF NOT IN EXCESS OF HIS PROPORTIONATE SHARE OF THE TRAVELING EXPENSES INCURRED BY HIMSELF AND OTHERS JOINTLY. 21 COMP. DEC. 291; ID. 579; 23 ID. 453; 5 COMP. GEN. 110; ID. 578; 6 ID. 817. SEE ALSO PARAGRAPH 13 (A) OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS.

THE ONLY DIFFICULTY LIES IN APPLYING THESE DECISIONS AND THE REGULATIONS IN QUESTION WHEN ONE OR MORE OF THE PERSONS ACCOMPANYING THE TRAVELER ARE SMALL CHILDREN. THE EMPLOYEE IS ENTITLED TO REIMBURSEMENT OF HIS ACTUAL AND NECESSARY EXPENSES WITHIN THE MAXIMUM ALLOWED BY LAW, AND SHOULD THE PROPORTION CHARGEABLE TO HIM BE DETERMINED UPON A PURELY NUMERICAL BASIS WHEN ONE OR MORE SMALL CHILDREN ARE INVOLVED THERE WOULD NOT BE AN EQUITABLE DIVISION OF THE EXPENSES, IN SO FAR AS TRANSPORTATION EXPENSES ARE INVOLVED. AS A PRACTICAL SOLUTION, THEREFORE, THE DIVISION OF TRANSPORTATION EXPENSES SHOULD BE MADE UPON THE BASIS GENERALLY FOLLOWED BY THE RAILROADS IN THIS COUNTRY IN CHARGING FOR TRANSPORTATION OF CHILDREN; THAT IS, CHILDREN UNDER 6 YEARS OF AGE WILL NOT BE CONSIDERED IN APPORTIONING THE EXPENSES; CHILDREN BETWEEN 6 AND 12 YEARS OF AGE WILL BE CONSIDERED AS COSTING ONE-HALF AS MUCH AS AN ADULT; AND CHILDREN OVER 12 YEARS OF AGE WILL BE COUNTED ON THE SAME BASIS AS AN ADULT PERSON. UPON THIS BASIS THERE SHOULD BE DEDUCTED FROM THE TOTAL EXPENSES INCURRED BY THE EMPLOYEE IN THIS CASE, AND OTHERWISE ALLOWABLE, TWO-FIFTHS AS THE PROPORTION ASSIGNABLE TO THE WIFE AND ONE-FIFTH AS ASSIGNABLE TO THE 7- YEAR-OLD CHILD. NO DEDUCTION SHOULD BE MADE FOR THE 5-YEAR-OLD CHILD. THE VOUCHER IS FOR PROPORTIONATE PAYMENT IN ACCORDANCE WITH THE FOREGOING.

THIS DECISION IS NOT TO BE UNDERSTOOD AS MODIFYING IN ANY WAY THE DECISIONS OF THIS OFFICE ADJUSTING JOINT SUBSISTENCE EXPENSES ON A PURELY NUMERICAL BASIS, ALTHOUGH THEY MAY INVOLVE SMALL CHILDREN. 3 COMP. GEN. 95.