B-126980, AUGUST 21, 1968, 48 COMP. GEN. 84

B-126980, AUGUST 21, 1968, 48 COMP. GEN. 84

TRAVEL EXPENSES - TIPS - BAGGAGE HANDLING, ETC. - GOVERNMENT-OWNED EQUIPMENT - AT HOTELS THE TIPS GIVEN EXCLUSIVELY FOR HANDLING GOVERNMENT PROPERTY AT HOTELS MAY BE REIMBURSED TO MEMBERS OF THE UNIFORMED SERVICES, AND THE JOINT TRAVEL REGULATIONS AMENDED ACCORDINGLY, THE RULE THAT A TIP IS AN INCIDENTAL EXPENSE ITEM INCLUDED IN A MEMBER'S PER DIEM APPLYING ONLY TO PERSONAL BAGGAGE. HOWEVER, REIMBURSEMENT MAY NOT BE AUTHORIZED FOR TIPS OR FEES INCURRED IN HANDLING A MEMBER'S PERSONAL BAGGAGE AS WELL AS GOVERNMENT PROPERTY AT HOTELS EXCEPT TO THE EXTENT A SEPARATE CHARGE OR ADDITIONAL COST IS EXPERIENCED FOR HANDLING THE GOVERNMENT PROPERTY.

TO THE SECRETARY OF THE AIR FORCE, AUGUST 21, 1968:

FURTHER REFERENCE IS MADE TO LETTER DATED MAY 15, 1968, FROM THE ASSISTANT SECRETARY OF THE AIR FORCE, FORWARDED HERE BY THE PER DIEM, TRAVEL AND TRANSPORTATION ALLOWANCE COMMITTEE (PDTATAC CONTROL NO. 68-22), REQUESTING A DECISION WHETHER THE JOINT TRAVEL REGULATIONS MAY BE AMENDED TO AUTHORIZE REIMBURSEMENT TO MILITARY PERSONNEL FOR TIPS AT HOTELS INCIDENT TO THE HANDLING OF BAGGAGE CONSISTING OF GOVERNMENT PROPERTY.

PARAGRAPH M4402 OF THE JOINT TRAVEL REGULATIONS PROVIDES FOR THE REIMBURSEMENT OF CUSTOMARY TIPS GIVEN BY MILITARY PERSONNEL WHILE, INA TRAVEL STATUS INCIDENT TO THE HANDLING OF BAGGAGE EXCEPT AT HOTELS.

IN THE LETTER DATED MAY 15, 1968, FROM THE ASSISTANT SECRETARY, IT IS STATED THAT THE PROPRIETY OF EXCLUDING FROM REIMBURSEMENT THOSE TIPS EXPENDED AT HOTELS FOR HANDLING OF PERSONAL BAGGAGE IS RECOGNIZED SINCE THEY ARE CONSIDERED AS ONE OF THE INCIDENTAL EXPENSES INCLUDED IN PER DIEM; HOWEVER, IN CERTAIN CASES A MEMBER ATTENDING A MEETING OR CONFERENCE, OR BECAUSE OF HIS OFFICIAL POSITION, MAY BE REQUIRED TO HAVE IN HIS POSSESSION OFFICIAL DOCUMENTS OR OTHER GOVERNMENT-OWNED MATERIAL. IN THIS CONNECTION, THE ASSISTANT SECRETARY CONTINUES, IT IS CONTENDED THAT IT WOULD BE PROPER TO REIMBURSE THE MEMBER FOR TIPS EXPENDED FOR THE HANDLING OF SUCH NONPERSONAL BAGGAGE AT HOTELS.

IN THE DECISION OF MAY 4, 1956, 35 COMP. GEN. 618, IT WAS HELD THAT TIPS GIVEN TO HOTEL EMPLOYEES FOR HANDLING BAGGAGE OF MILITARY PERSONNEL TRAVELING ON OFFICIAL BUSINESS ARE ONE OF THE INCIDENTAL EXPENSES INCLUDED IN THE PER DIEM ALLOWANCE AND REIMBURSEMENT AS A TRANSPORTATION EXPENSE MAY NOT BE AUTHORIZED. THE ASSISTANT SECRETARY SAYS IT APPEARS THAT THIS DECISION IS PREMISED ON THE PERSONAL BAGGAGE OF MILITARY PERSONNEL. POINTS OUT THAT 37 U.S.C. 404 AUTHORIZES A TRAVEL AND TRANSPORTATION ALLOWANCE FOR A MEMBER INCIDENT TO OFFICIAL TRAVEL AND THAT WHILE THIS STATUTORY AUTHORITY DOES NOT CONTAIN A SPECIFIC PROVISION TO COVER THE ITEM UNDER DISCUSSION, HE EXPRESSES THE VIEW THAT IT IS REASONABLE TO CONCLUDE THAT CUSTOMARY TIPS EXPENDED FOR THE HANDLING OF GOVERNMENT PROPERTY IS A VALID AND NECESSARY EXPENSE INCURRED PURSUANT TO OFFICIAL TRAVEL AND WITHIN THE SCOPE AND INTENT OF THE STATUTORY AUTHORITY.

THE ASSISTANT SECRETARY NOTES THAT CIVILIAN EMPLOYEES MAY BE REIMBURSED FOR TIPS GIVEN FOR HANDLING BAGGAGE CONSISTING OF GOVERNMENT PROPERTY AND STATES THAT CONSIDERING A MEMBER AND A CIVILIAN EMPLOYEE TRAVELING UNDER SIMILAR CIRCUMSTANCES, IT WOULD SEEM INEQUITABLE TO DENY REIMBURSEMENT TO THE ONE AND PERMIT REIMBURSEMENT TO THE OTHER FOR THE SAME ITEM OF EXPENSE INCURRED BY BOTH.

NOTWITHSTANDING THE FOREGOING, THE ASSISTANT SECRETARY CONTINUES, SINCE THERE DOES NOT APPEAR TO BE SPECIFIC STATUTORY AUTHORITY FOR REIMBURSEMENT, THE PROPRIETY OF THE PROPOSED REVISION IS IN DOUBT AND OUR DECISION IS REQUESTED AS TO WHETHER WE WOULD BE REQUIRED TO OBJECT TO A PROPOSED CHANGE IN THE JOINT TRAVEL REGULATIONS, VOLUME I, WHICH WOULD AUTHORIZE REIMBURSEMENT FOR TIPS GIVEN INCIDENT TO HANDLING OF BAGGAGE CONSISTING OF GOVERNMENT PROPERTY AT HOTELS OF MEMBERS.

IN THE DECISION OF JULY 31, 1947, 27 COMP. GEN. 52, IT WAS HELD THAT PORTERS' FEES OR TIPS WHICH ARE REQUIRED BY REGULATIONS TO BE PAID OUT OF THE EMPLOYEE'S PER DIEM ALLOWANCE ARE THOSE PRIMARILY INCIDENT TO THE HANDLING OF PERSONAL BAGGAGE AND THAT ANY NECESSARY CHARGES FOR HANDLING HEAVY GOVERNMENT-OWNED EQUIPMENT PROPERLY ARE REIMBURSABLE AS TRANSPORTATION EXPENSES. SEE ALSO B-163282, FEBRUARY 12, 1968.

IN DECISION OF DECEMBER 17, 1957, 37 COMP. GEN. WE CONSIDERED THE CLAIM OF A CIVILIAN EMPLOYEE FOR REIMBURSEMENT OF TIPS AT THE RATE OF 25 CENTS FOR EACH HANDLING OF SPECIAL GOVERNMENT EQUIPMENT IN AND OUT OF HOTELS WHILE TRAVELING ON OFFICIAL BUSINESS. IT WAS POINTED OUT THAT SECTION 5.6 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS PROVIDES THAT CHARGES OR TIPS AT TRANSPORTATION TERMINALS WILL BE ALLOWED FOR HANDLING GOVERNMENT PROPERTY CARRIED BY THE TRAVELER, AND THAT SECTION 6.1 PROVIDES THAT THE PER DIEM ALLOWANCE INCLUDES FEES AND TIPS TO PORTERS AND BELLBOYS.

WE SAID THAT ALLOWANCES UNDER SECTION 5.6 FOR HANDLING GOVERNMENT PROPERTY CARRIED BY THE TRAVELER CONTEMPLATED A SITUATION WHERE A SEPARATE CHARGE OR ADDITIONAL COST IS EXPERIENCED BY THE TRAVELER BY REASON OF THE GOVERNMENT PROPERTY HANDLED. AND, WHERE NO EXTRA CHARGE OR COST IS ENCOUNTERED BECAUSE OF THE GOVERNMENT PROPERTY HANDLED, ALLOWANCE IS NOT AUTHORIZED. IN THAT CASE, THERE WAS NO SHOWING BY THE TRAVELER THAT A SEPARATE OR ADDITIONAL CHARGE, BY REASON OF HANDLING THE GOVERNMENT PROPERTY, WAS MADE AT THE HOTELS. THEREFORE, IT WAS CONCLUDED THAT PAYMENT WAS NOT AUTHORIZED SINCE IT WOULD CONSTITUTE ADDITIONAL REIMBURSEMENT FOR EXPENSES INCLUDED IN THE PER DIEM.

IN LINE WITH THESE DECISIONS, WE WILL NOT BE REQUIRED TO OBJECT TO A CHANGE IN THE JOINT TRAVEL REGULATIONS AUTHORIZING REIMBURSEMENT FOR TIPS GIVEN EXCLUSIVELY FOR HANDLING GOVERNMENT PROPERTY AT HOTELS. REIMBURSEMENT MAY NOT BE AUTHORIZED FOR TIPS OR FEES FOR HANDLING A MEMBER'S PERSONAL BAGGAGE AS WELL AS GOVERNMENT PROPERTY AT HOTELS EXCEPT TO THE EXTENT THAT IT BE SHOWN THAT A SEPARATE CHARGE OR ADDITIONAL COST WAS EXPERIENCED FOR HANDLING THE GOVERNMENT PROPERTY.