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Civilian Personnel--Per Diem--Computation--International Date Line Crossing [Best Available Copy]

B-142753 Jun 16, 1960
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GAO was asked an opinion on the proper computation of per diem for travel by a civilian employee involving the crossing of the international date line.

GAO found that when crossing the international date line, the calendar day change that occurs is not considered, but instead the total elapsed time based on the standard time at the particular arrival or departure points is for application when the total travel time exceeds 24 hours.

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B-142753, JUNE 16, 1960, 39 COMP. GEN. 853

CIVILIAN PERSONNEL - PER DIEM - COMPUTATION - INTERNATIONAL DATE LINE CROSSING IN THE COMPUTATION OF PER DIEM FOR EMPLOYEES WHO DURING OFFICIAL TRAVEL CROSS THE INTERNATIONAL DATE LINE, THE CALENDAR DAY CHANGE THAT OCCURS IS NOT CONSIDERED, BUT INSTEAD THE TOTAL ELAPSED TIME BASED ON THE STANDARD TIME AT THE PARTICULAR ARRIVAL OR DEPARTURE POINTS IS FOR APPLICATION WHEN THE TOTAL TRAVEL TIME EXCEEDS 24 HOURS.

TO THE CHAIRMAN, UNITED STATES TARIFF COMMISSION, JUNE 16, 1960:

ON APRIL 25, 1960, THE SECRETARY OF THE TARIFF COMMISSION, REQUESTED THAT WE ADVISE YOUR OFFICE CONCERNING THE PROPER METHOD OF COMPUTING PER DIEM FOR TRAVEL BY A CIVILIAN EMPLOYEE INVOLVING THE CROSSING OF THE INTERNATIONAL DATE LINE.

THE VOUCHER ACCOMPANYING THE LETTER SHOWS THE FOLLOWING TRAVEL SCHEDULE:

CHART OCT. 22 LV. WASHINGTON, D.C. 12:00 NOON VIA UNITED STATES NO. 705

ARR. SAN FRANCISCO, CAL. 8:20 P.M.

LV. SAN FRANCISCO, CAL. 9:00 P.M. VIA P.A. W.A. FLIGHT 851

24 ARR. TOKYO, JAPAN 7:05 A.M. NOV. 21 LV. TOKYO, JAPAN 1:00 P.M. FLIGHT 838.

ARR. SAN FRANCISCO, CAL. 8:30 A.M.

LV. SAN FRANCISCO, CAL. 9:00 A.M.

ARR. WASHINGTON, D.C. 7:45 P.M.

TAXI, AIRPORT TO HOME.

IT IS EVIDENT FROM THE SCHEDULE JUST QUOTED THAT THE EMPLOYEE HAS USED THE CALENDAR DATES AND THE CLOCK TIMES OF THE ZONES, OR PLACES HE HAPPENED TO BE AT THE TIME OF DEPARTURES AND ARRIVALS. THUS, HE HAS ADDED 1 DAY BECAUSE OF HIS CROSSING THE INTERNATIONAL DATE LINE EN ROUTE TO TOKYO, AND HAS DEDUCTED ONE DAY BECAUSE OF HIS CROSSING THE INTERNATIONAL DATE LINE ON THE RETURN TRIP TO WASHINGTON.

HE COMPUTES HIS PER DIEM AS FOLLOWS:

CHART 10/22--- NOON TO MIDNIGHT EQUAL 1/2 DAY AT $12----------- 6.00 10/23--- 12:01 A.M. TO 10/24, NOON EQUAL 1 1/2

DAYS AT $6-------------------------------------- 9.00 10/24 -- 12:01 P.M. TO 11/21, :00 P.M. EQUAL

28 1/4 DAYS AT $14------------------------------395.00 11/21 -- 6:01 P.M. --- MIDNIGHT EQUAL 1/4 DAY AT

$12--------------------------------------------- 3.00

------ 413.50

SECTION 6.6 OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS READS AS FOLLOWS:

6.6. INTERNATIONAL DATELINE.--- IN COMPUTING PER DIEM IN CASES WHERE THE TRAVELER CROSSES THE INTERNATIONAL DATELINE (ONE HUNDRED AND EIGHTIETH MERIDIAN), ACTUAL ELAPSED TIME SHALL BE USED RATHER THAN CALENDAR DAYS.

WHILE THAT PROVISION SPECIFIES THE USE OF "ELAPSED TIME" RATHER THAN "CALENDAR DAYS" SO THAT FOR TRAVEL TIME PER DIEM COMPUTATION PURPOSES THE CALENDAR DAY CHANGE THAT OCCURS UPON THE CROSSING OF THE INTERNATIONAL DATE LINE IS NOT APPLIED, NEVERTHELESS, THE STANDARD TIMES OF THE PARTICULAR ZONES ARE FOR APPLICATION IN CASES WHEN, AS HERE, THE ELAPSED TRAVEL TIME EXCEEDS 24 HOURS. ON AN ELAPSED TIME BASIS--- THAT IS, WITHOUT CHANGING CALENDAR DAY BECAUSE OF CROSSING THE INTERNATIONAL DATE LINE--- THE ARRIVAL AND DEPARTURE TIME IN THIS CASE WOULD BE AS FOLLOWS:

CHART OCTOBER 22 LV. WASHINGTON, D.C. 12 NOON

ARR. SAN FRANCISCO, CALIF. 8:20 P.M.

LV. SAN FRANCISCO, CALIF. 9:00 P.M. OCTOBER 23 ARR. TOKYO, JAPAN 7:05 A.M. ( CALENDAR DAY 10/24) OCTOBER 24 TO NOV. 19 TOKYO, JAPAN NOVEMBER 20 LV. TOKYO, JAPAN 1:00 P.M. ( CALENDAR DAY 11/21) NOVEMBER 21 ARR. SAN FRANCISCO, CALIF. 8:30 A.M. NOVEMBER 21 LV. SAN FRANCISCO, CALIF. 9:00 A.M.

ARR. WASHINGTON, D.C. 7:45 P.M.

THE PER DIEM COMPUTATION UNDER THAT SCHEDULE WOULD BE AS FOLLOWS:

CHART 10/22 NOON TO MIDNIGHT1/2 DAY AT $12 $6.00 10/23 MIDNIGHT TO NOON 1/2 DAY AT $6 3.00 10/23 NOON TO MIDNIGHT 1/2 DAY AT $14 7.00 10/24 TO 11/19 27 DAYS AT $14 378.00 11/20

MIDNIGHT TO 6 P.M. 3/4 DAY AT $14 10.00 11/20 6 P.M. TO MIDNIGHT 1/4 DAY AT $6 1.50 11/21 MIDNIGHT TO NOON 1/2 DAY AT $6 3.00 11/21 NOON TO MIDNIGHT 1/2 DAY AT $12 6.00

$415.00

YOU WILL NOTE THAT UNDER THAT METHOD THE "CALENDAR DAY" AT TOKYO IS NOT USED DURING THE ENTIRE PERIOD. THE SAME RESULT FOR PER DIEM PURPOSES MAY BE OBTAINED BY USE OF THE CLAIMANT'S TRAVEL SCHEDULE, WITH THE ADJUSTMENTS HEREINAFTER NOTED. IN COMPUTING THE PER DIEM UNDER HIS SCHEDULE FOR "TRAVEL TIME" TO TOKYO THE CALENDAR DAY INCREASE WHICH HE ALLOWED BECAUSE OF HIS CROSSING THE INTERNATIONAL DATE LINE IS REQUIRED TO BE DEDUCTED. ALSO, IN COMPUTING THE RETURN "TRAVEL TIME" FROM TOKYO TO SAN FRANCISCO THE CALENDAR DAY FOR PER DIEM COMPUTATION WOULD BE ADVANCED 1 DAY TO ADJUST THE CALENDAR DAY DEDUCTION SHOWN ON HIS TRAVEL SCHEDULE BECAUSE OF HIS CROSSING THE INTERNATIONAL DATE LINE. WE BELIEVE THIS METHOD CARRIES OUT THE INTENT OF THE EXISTING REGULATIONS. THE "PER DIEM COMPUTATION" IS IDENTICAL WITH THE ELAPSED TIME COMPUTATION ABOVE AND HAS THE ADVANTAGE OF USING THE "TOKYO CALENDAR DAY" WHILE ON TEMPORARY DUTY.

WHILE THE TRAVEL SCHEDULE SHOWN BY THE CLAIMANT IS CORRECT, THE PER DIEM COMPUTATION SHOULD BE REVISED TO READ AS FOLLOWS:

CHART 10/22 NOON TO MIDNIGHT 1/2 DAY AT $12 $6.00 10/23

1 DAY AT $6 $6 10/24 MIDNIGHT TO NOON 1/2 DAY AT $6 3

$9 INTERNATIONAL DATELINE ( I/D) ADJUSTMENT ( ARR. AT TOKYO CONSIDERED AS 7:05 A.M. 10/23) -6

$3 3.00 10/24 NOON TO MIDNIGHT

1/2 DAY AT $14 7.00 10/25 TO 11/20 27 DAYS AT $14 378.00 11/21 MIDNIGHT TO 6 P.M. 3/4 DAY AT $14 10.50 I/D) ADJUSTMENT ( LV. 1/4 DAY AT $6 1.50

TOKYO 1 P.M., 11/21, 1/2 DAY AT 6 3.00

ARR. SAN FRANCISCO

11/22, 1/4 DAY AT 12 3.00

8:30 A.M.) -------

PLUS $7.50 7.50 11/21 6 P.M. TO MIDNIGHT

1/4 DAY AT $12 3.00

$415.00

THE VOUCHER, RETURNED HEREWITH, SHOULD BE COMPUTED IN ACCORDANCE WITH THE ABOVE COMPUTATION AND CERTIFIED FOR PAYMENT, IF OTHERWISE PROPER.

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