A-30477, MAY 3, 1930, 9 COMP. GEN. 458

A-30477, MAY 3, 1930, 9 COMP. GEN. 458

TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS - MILEAGE - APPROPRIATIONS CHARGEABLE 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 DEDUCTIONS FOR TRANSPORTATION PROCURED ON THE REQUEST, IN WHICH EVENT THE APPROPRIATION CHARGEABLE WITH THE MILEAGE PAYMENT IS CHARGEABLE ALSO WITH THE COST OF TRANSPORTATION.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, MAY 3, 1930:

THERE IS FOR CONSIDERATION BY THIS OFFICE A LETTER DATED JANUARY 20, 1930, FROM THE PAYMASTER GENERAL OF THE NAVY RELATIVE TO THE MATTER OF ADJUSTING TRANSPORTATION CHARGES INVOLVING DIFFERENT FISCAL YEARS IN WHICH IT IS STATED THE PROCEDURE OF APPROPRIATION ADJUSTMENT BY THIS OFFICE IN THAT CONNECTION HAS NOT BEEN UNIFORM AND REQUESTING DEFINITE INFORMATION AS TO THE PROCEDURE THAT WILL BE FOLLOWED IN MAKING SETTLEMENTS SO THAT THE BUREAU OF SUPPLIES AND ACCOUNTS MAY BE ENABLED PROPERLY TO CHARGE MILEAGE AND TRAVEL EXPENSES TO THE APPROPRIATIONS APPLICABLE IN CASES OF OFFICIAL TRAVEL BY THE PERSONNEL OF THE NAVY.

IN THE SUBMISSION, REFERENCE IS MADE TO TWO DECISIONS OF THIS OFFICE (A) 5 COMP. GEN. 1, AND (B) DECISION OF NOVEMBER 15, 1927, A-20367, AND TO THREE CASES INVOLVED IN A RECENT SETTLEMENT MADE BY THIS OFFICE, WHICH, IT IS ALLEGED, DID NOT COMPLY WITH THE HOLDING IN SAID DECISIONS. THE THREE CASES, CITED, ARE AS FOLLOWS:

P.V. 1099: ENSIGN H. C. BERNET, U.S.N., TRAVELED FROM ANNAPOLIS, MD., TO ST. LOUIS, MO., IN JUNE, AND AFTER SPENDING A MONTH ON LEAVE IN ST. LOUIS, COMPLETED THE TRIP TO PORT ANGELES, WASH., ON A TRANSPORTATION REQUEST ISSUED IN JUNE, BUT UPON ACTUAL TRANSPORTATION SECURED IN JULY. THE TOTAL VOUCHER IS ADJUSTED TO THE OLD YEAR.

P.V. 1352: ENSIGN E. C. FOLGER, U.S.N., WAS ORDERED FROM ANNAPOLIS, MD., TO PORT ANGELES, SH., IN JUNE, 1929, WITH PERMISSION TO DELAY REPORTING UNTIL 13 JULY, 1929. APPARENTLY TRAVELED FROM ANNAPOLIS TO ABINGTON, MASS., AT HIS OWN EXPENSE IN JUNE, AND FROM BOSTON, MASS., TO BREMERTON, WASH., ON A TRANSPORTATION REQUEST ISSUED 3 JUNE, BUT NOT USED UNTIL JULY. THE ENTIRE TRAVEL AT GOVERNMENT EXPENSE WAS PERFORMED IN THE FISCAL YEAR 1930. THE DEBIT, HOWEVER, IS CHARGED TO THE OLD YEAR. THIS IS NOT IN ACCORD WITH REFERENCE (A).

P.V. 1195: ENSIGN M. G. KENNEDY, U.S.N., HAD ORDERS ISSUED IN MAY, 1929, TO TRAVEL FROM ANNAPOLIS, MD., TO PORT ANGELES, WASH., WITH LEAVE TO DELAY REPORTING UNTIL 13 JULY. HE TRAVELED TO HENRIETTA, MO., ON A TICKET SECURED ON REQUEST NO. N-320423 IN JUNE. REQUEST NO. 320424, ALSO ISSUED 3 JUNE, 1929, WAS EXCHANGED FOR A TICKET FROM HENRIETTA, MO., TO BREMERTON, WASH., IN JULY, 1929, AND THE TRAVEL COMPLETED. THE ENTIRE MILEAGE IS ADJUSTED TO "PAY, SUBSISTENCE, AND TRANSPORTATION, 1929.' THIS APPEARS IN DIRECT OPPOSITION TO BOTH REFERENCES (A) AND (B).

THE RULE AS TO THE APPROPRIATION PROPERLY CHARGEABLE WITH A GIVEN EXPENDITURE IS THE SAME IN CASES INVOLVING TRANSPORTATION AS IN OTHER MATTERS IN WHICH TWO DIFFERENT FISCAL YEARS MAY BE INVOLVED, THAT IS TO SAY, THE APPROPRIATION CURRENT AT THE TIME THE OBLIGATION IS INCURRED IS PROPERLY CHARGEABLE WITH THE EXPENSE. IN CASES OF TRAVEL, IT MAY BE STATED THAT NEITHER THE ISSUANCE OF TRAVEL ORDERS NOR THE ISSUANCE OF TRANSPORTATION REQUEST WILL NECESSARILY OBLIGATE THE APPROPRIATION, BUT IF, IN PURSUANCE TO THE TRAVEL ORDERS, THE TRANSPORTATION REQUEST IS EXCHANGED FOR A PASSENGER TICKET, SAY ON JUNE 30 OF ANY GIVEN YEAR AND THE TRAVEL BEGINS ON THAT DATE THE APPROPRIATION FOR THE OLD FISCAL YEAR BECOMES OBLIGATED AND SHOULD BE CHARGED WITH THE COST OF TRANSPORTATION, REGARDLESS OF THE FACT THAT MOST OF THE TRAVEL THEREUNDER MAY BE PERFORMED IN THE SUCCEEDING FISCAL YEAR, AND, IN SO FAR AS CONCERNS THE OBLIGATING OF THE APPROPRIATION, THE SAME RULE WOULD APPLY EVEN IF THE TRAVEL HAD NOT BEGUN UNTIL SUBSEQUENT TO JUNE 30.

THIS FOLLOWS THE RULE ANNOUNCED IN 5 COMP. GEN. 1. THE FIRST ILLUSTRATION IN THAT CASE INVOLVED TWO TRANSPORTATION REQUESTS ONE OF WHICH WAS USED IN THE OLD FISCAL YEAR AND THE OTHER IN THE NEW, AND IT WAS HELD THAT AS TO THE FIRST, USED IN THE OLD FISCAL YEAR, THE APPROPRIATION OF THAT FISCAL YEAR WAS CHARGEABLE, WHEREAS AS TO THE OTHER, SINCE TRANSPORTATION UPON THE REQUEST WAS NOT SECURED UNTIL THE NEXT FISCAL YEAR THE NEW FISCAL YEAR APPROPRIATION SHOULD BEAR THE COST THEREOF. THE SAME RULE WAS APPLIED IN THE DECISION OF NOVEMBER 15, 1927, A-20367, BUT IN THAT CASE THE TRANSPORTATION REQUEST AND TICKET COVERED THE RETURN JOURNEY AND ACCORDINGLY OBLIGATED THE OLD APPROPRIATION FOR THE ENTIRE TRAVEL RATHER THAN MERELY FOR THE ONE TRIP PERFORMED DURING THE OLD FISCAL YEAR.

IN CASES OF PASSENGER TRANSPORTATION THERE SHOULD BE CONSIDERED AS DISTINCT AND SEPARATE FROM THE OTHER MATTERS WHICH MAY BE INVOLVED IN OFFICIAL TRAVEL, SUCH AS SUBSISTENCE EXPENSES, PER DIEM ALLOWANCE, ETC., THE CONTRACT OF TRANSPORTATION WHICH ARISES WHEN THE TRANSPORTATION COMPANY ISSUES ITS TRANSPORTATION TICKET UPON A TRANSPORTATION REQUEST. THE CONTRACT TO PAY FOR THE COST OF THE TRANSPORTATION IS EFFECTIVE FROM THAT DATE, SUBJECT TO CANCELLATION IF THE TICKET IS NOT USED AND THE APPROPRIATION CURRENT AT THAT TIME BECOMES OBLIGATED ACCORDINGLY.

UNDER SUCH RULE, IT IS ESSENTIAL THAT ALL THE FACTS WITH RESPECT TO OBTAINING TRANSPORTATION BE SHOWN IN ORDER THAT DETERMINATION MAY BE MADE OF THE TIME OR DATE THE CONTRACT WITH THE TRANSPORTATION COMPANY BECAME EFFECTIVE, SINCE IT FREQUENTLY HAPPENS THAT THE MATTER DEPENDS LARGELY UPON THE TRAVELER EXCHANGING THE TRANSPORTATION REQUEST FOR A TRANSPORTATION TICKET. IN THE THREE CASES REFERRED TO BY THE PAYMASTER GENERAL, THE RECORDS AT THE TIME THE SETTLEMENT WAS MADE INDICATED THAT THE TRANSPORTATION REQUESTS WERE ISSUED IN JUNE AND THAT THEY WERE APPARENTLY USED TO OBTAIN TRANSPORTATION DURING THAT MONTH EVEN THOUGH THE TRAVEL WAS NOT COMPLETED UNTIL JULY 13. SUCH WOULD NOT APPEAR TO BE THE CASE, AT LEAST IN CONNECTION WITH PAY VOUCHER 1195 WITH RESPECT TO WHICH IT IS STATED THAT ENSIGN M. G. KENNEDY, UNITED STATES NAVY, EXCHANGED REQUEST NO. 320424 ISSUED JUNE 3, 1929, FOR A TICKET FROM HENRIETTA, MO., TO BREMERTON, WASH., IN JULY, 1929.

IT SHOULD BE STATED IN THIS CONNECTION THAT IN CASES IN WHICH THE TRAVELER IS ENTITLED TO REIMBURSEMENT ON A MILEAGE BASIS WITH DEDUCTION FOR TRANSPORTATION WHEN GOVERNMENT TRANSPORTATION REQUEST WAS USED, THE APPROPRIATION PROPERLY CHARGEABLE WITH THE MILEAGE PAYMENT SHOULD BE CHARGED ALSO WITH THE COST OF THE TRANSPORTATION. THE RULE WITH RESPECT TO MILEAGE AS SET FORTH IN 2 COMP. DEC. 14, IS THAT PAYMENT OF MILEAGE SHALL BE CHARGED TO THE APPROPRIATION FOR THE YEAR IN WHICH THE TRAVEL IS PERFORMED AND IF TRAVEL IS BEGUN AT A TIME SUFFICIENTLY PRIOR TO THE EXPIRATION OF THE FISCAL YEAR TO ENABLE THE OFFICER TO COMPLETE A CONTINUOUS JOURNEY BEFORE THE CLOSE OF THE FISCAL YEAR, IT IS PAYABLE ENTIRELY OUT OF THE APPROPRIATION FOR THAT YEAR, BUT IF THE TRAVEL IS BEGUN SO LATE IN THE FISCAL YEAR THAT THE MAJOR PORTION OF IT IS PERFORMED IN THE SUCCEEDING FISCAL YEAR, IT IS PAYABLE OUT OF THE APPROPRIATION FOR SUCH SUCCEEDING YEAR.

IT IS SUGGESTED THAT, HEREAFTER, A MORE COMPLETE SHOWING BE MADE WITH RESPECT TO THESE CASES SO THAT PROPER ACTION MAY BE TAKEN BY THIS OFFICE IN THE AUDIT OF THE ACCOUNTS AND SO AS TO AVOID ACTION BY THIS OFFICE, WHICH, WHILE FROM THE RECORDS AS SUBMITTED IS BASICALLY CORRECT, MAY APPEAR TO THE ADMINISTRATIVE OFFICE AS NOT IN ACCORDANCE WITH THE RULES PREVIOUSLY ANNOUNCED IN DECISIONS OF THE ACCOUNTING OFFICERS.