Skip to main content

A-30477, MARCH 16, 1937, 16 COMP. GEN. 858

A-30477 Mar 16, 1937
Jump To:
Skip to Highlights

Highlights

TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS - STEAMSHIP TRAVEL - FISCAL YEAR APPROPRIATION CHARGEABLE COST OF STEAMSHIP TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS HEREAFTER WILL BE CHARGED TO THE APPROPRIATION CURRENT AT THE DATE THE VESSEL SAILS IRRESPECTIVE OF WHEN THE TICKET WAS ACTUALLY PURCHASED. IS AS FOLLOWS: IN THE DECISION RENDERED BY THE COMPTROLLER GENERAL OF THE UNITED STATES TO THE SECRETARY OF THE NAVY. IT WAS HELD: "THE COST OF TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS IS CHARGEABLE TO THE APPROPRIATION CURRENT ON THE DATE THE REQUEST IS EXCHANGED FOR A TICKET AND THE CONTRACT OF TRANSPORTATION THEREBY ENTERED INTO WITH THE COMMON CARRIER. EXCEPT IN CASES IN WHICH THE TRAVELER IS ENTITLED TO REIMBURSEMENT ON A MILEAGE BASIS.

View Decision

A-30477, MARCH 16, 1937, 16 COMP. GEN. 858

TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS - STEAMSHIP TRAVEL - FISCAL YEAR APPROPRIATION CHARGEABLE COST OF STEAMSHIP TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS HEREAFTER WILL BE CHARGED TO THE APPROPRIATION CURRENT AT THE DATE THE VESSEL SAILS IRRESPECTIVE OF WHEN THE TICKET WAS ACTUALLY PURCHASED. COMP. GEN. 458, MODIFIED.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE NAVY, MARCH 16, 1937:

YOUR LETTER OF MARCH 3, 1937, IS AS FOLLOWS:

IN THE DECISION RENDERED BY THE COMPTROLLER GENERAL OF THE UNITED STATES TO THE SECRETARY OF THE NAVY, MAY 3, 1930 (9 COMP. GEN. 458), RELATIVE TO THE PROCEDURE TO BE FOLLOWED IN CHARGING MILEAGE AND TRAVEL EXPENSES TO APPROPRIATIONS APPLICABLE IN CASES OF OFFICIAL TRAVEL BY NAVAL PERSONNEL, IT WAS HELD:

"THE COST OF TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS IS CHARGEABLE TO THE APPROPRIATION CURRENT ON THE DATE THE REQUEST IS EXCHANGED FOR A TICKET AND THE CONTRACT OF TRANSPORTATION THEREBY ENTERED INTO WITH THE COMMON CARRIER, EXCEPT IN CASES IN WHICH THE TRAVELER IS ENTITLED TO REIMBURSEMENT ON A MILEAGE BASIS, WITH DEDUCTION FOR TRANSPORTATION PROCURED ON THE REQUEST, IN WHICH EVENT THE APPROPRIATION CHARGEABLE WITH THE MILEAGE PAYMENT IS CHARGEABLE ALSO WITH THE COST OF TRANSPORTATION.' (SYLLABUS.)

THE ABOVE INDICATED PROCEDURE HAS BEEN FOUND PRACTICABLE SO FAR AS RAILROAD TRAVEL OF NAVAL PERSONNEL IS CONCERNED, BUT NOT SO WITH RESPECT TO OVERSEAS STEAMER TRAVEL WHERE THE DATE OF EXCHANGE OF TRANSPORTATION REQUESTS FOR TICKETS IS USED AS THE DETERMINANT. THE DIFFICULTY EXPERIENCED IN DETERMINING THE APPROPRIATIONS PROPERLY CHARGEABLE FOR OVERSEAS STEAMER TRAVEL UNDER PRESENT PROCEDURE IS FULLY EXPLAINED IN THE ENCLOSED LETTER FROM THE CHIEF OF THE BUREAU OF NAVIGATION OF THE NAVY DEPARTMENT.

FOR REASONS SET FORTH IN THE INCLOSURES, THE NAVY DEPARTMENT REQUESTS RECONSIDERATION OF THE ABOVE MENTIONED DECISION OF MAY 3, 1930, IN SO FAR AS CONCERNS THE QUESTION OF THE APPROPRIATION CHARGEABLE FOR STEAMER TRAVEL NEAR THE END OR AT THE BEGINNING OF A FISCAL YEAR, WITH A VIEW TO ACCEPTING THE DATE OF SAILING OF THE VESSEL AS THE DETERMINANT RATHER THAN THE DATE OF EXCHANGE OF TRANSPORTATION REQUESTS FOR TICKETS.

THE LETTER FROM THE CHIEF, BUREAU OF NAVIGATION, URGES THAT THE RULE STATED IN 9 COMP. GEN. 458, IS UNREASONABLE WHEN APPLIED TO TRANSPORTATION UPON STEAMSHIPS, PARTICULARLY DUE TO THE FACT THAT FOR SUCH TRANSPORTATION ARRANGEMENTS MUST BE MADE A NUMBER OF DAYS AND SOMETIMES A MONTH OR MORE IN ADVANCE AND WHEN IT IS DEFINITELY KNOWN THAT THE TRAVEL CAN NOT BE COMMENCED UNTIL AFTER THE LAST DAY OF THE FISCAL YEAR, AS THE VESSEL IS NOT SCHEDULED TO SAIL BEFORE THAT TIME.

THIS OFFICE RECOGNIZES THAT WHILE THE RULE IN QUESTION IS OF PRACTICABLE APPLICATION WHEN THE RAIL OR BUS TRAVEL IS CONTEMPLATED, THE NECESSITY FOR MAKING RESERVATIONS FAR IN ADVANCE FOR STEAMSHIP TRAVEL WOULD OFTEN RESULT IN CHARGING THE PRIOR FISCAL YEAR APPROPRIATION FOR THE COST OF TRANSPORTATION, WHICH, UNDER NO CONDITIONS COULD HAVE BEEN PERFORMED IN THAT FISCAL YEAR. ACCORDINGLY, HEREAFTER THE APPROPRIATION TO BE CHARGED WITH THE COST OF TRANSPORTATION UPON STEAMSHIPS WILL BE THE APPROPRIATION CURRENT AT THE DATE THE VESSEL SAILS IRRESPECTIVE OF WHEN THE TICKET WAS ACTUALLY PURCHASED. 9 COMP. GEN. 458, IS MODIFIED ACCORDINGLY.

GAO Contacts

Office of Public Affairs