B-176928, NOV 17, 1972
Highlights
IN THE INSTANT CASE THE TYPEWRITER IS CONSIDERED TO HAVE BEEN PURCHASED ESSENTIALLY FOR PRIVATE USE AND ENJOYMENT AND ONLY INCIDENTALLY FOR GOVERNMENT TRAINING. THE CLAIM IS AGAIN DENIED. PURSUANT TO 5 U.S.C. 4105(C) EACH FEDERAL AGENCY IS SPECIFICALLY REQUIRED TO PRESCRIBE REGULATIONS WITH RESPECT TO PAYMENT AND REIMBURSEMENT OF TRAINING EXPENSES. ALTHOUGH THE RECORD INDICATES THAT COSTS INCURRED FOR TYPING DURING THE COURSE OF TRAINING WERE SPECIFICALLY AUTHORIZED BY WRITTEN IRS GUIDELINES. WE ARE UNAWARE OF ANY IRS OR CSC REGULATIONS AUTHORIZING YOU TO PURCHASE A TYPEWRITER FOR YOUR OWN PRIVATE USE AND CHARGE THE GOVERNMENT A FEE ("RENTAL") FOR ITS USE DURING A 2-MONTH TRAINING PROGRAM.
B-176928, NOV 17, 1972
CIVILIAN EMPLOYEE - REIMBURSEMENT FOR RENTAL EQUIPMENT CONCERNING THE RECONSIDERATION OF JOSEPH D. DEVINEY'S CLAIM FOR REIMBURSEMENT FOR 2 MONTHS' RENTAL FEE OF A TYPEWRITER USED IN A GOVERNMENT TRAINING PROGRAM. 5 U.S.C. 4105(C), WHILE PROVIDING FOR THE REIMBURSEMENT OF TRAINING EXPENSES INCURRED BY THE EMPLOYEE OF A FEDERAL AGENCY, DOES NOT PERMIT REPAYMENT FOR THE PURCHASE OF EQUIPMENT FOR PRIVATE USE. IN THE INSTANT CASE THE TYPEWRITER IS CONSIDERED TO HAVE BEEN PURCHASED ESSENTIALLY FOR PRIVATE USE AND ENJOYMENT AND ONLY INCIDENTALLY FOR GOVERNMENT TRAINING. ACCORDINGLY, THE CLAIM IS AGAIN DENIED.
TO MR. JOSEPH D. DEVINEY:
BY LETTER OF JULY 24, 1972, TO THE DIRECTOR OF OUR TRANSPORTATION AND CLAIMS DIVISION YOU REQUESTED RECONSIDERATION OF THAT DIVISION'S SETTLEMENT OF JUNE 29, 1972, DISALLOWING YOUR CLAIM FOR REIMBURSEMENT IN THE AMOUNT OF $30 FOR 2 MONTHS' RENTAL OF A TYPEWRITER WHICH YOU PURCHASED AND USED AS AN EMPLOYEE OF THE INTERNAL REVENUE SERVICE (IRS) IN A GOVERNMENT TRAINING PROGRAM SPONSORED BY THE CIVIL SERVICE COMMISSION (CSC).
PURSUANT TO 5 U.S.C. 4105(C) EACH FEDERAL AGENCY IS SPECIFICALLY REQUIRED TO PRESCRIBE REGULATIONS WITH RESPECT TO PAYMENT AND REIMBURSEMENT OF TRAINING EXPENSES. IN TURN, THE FEDERAL AGENCY MUST CONFORM TO CSC REGULATIONS REQUIRED UNDER 5 U.S.C. 4118(A)(8). ALTHOUGH THE RECORD INDICATES THAT COSTS INCURRED FOR TYPING DURING THE COURSE OF TRAINING WERE SPECIFICALLY AUTHORIZED BY WRITTEN IRS GUIDELINES, WE ARE UNAWARE OF ANY IRS OR CSC REGULATIONS AUTHORIZING YOU TO PURCHASE A TYPEWRITER FOR YOUR OWN PRIVATE USE AND CHARGE THE GOVERNMENT A FEE ("RENTAL") FOR ITS USE DURING A 2-MONTH TRAINING PROGRAM. SUCH A RENTAL OR FEE MUST NECESSARILY BE RELATED TO YOUR OWNERSHIP OF THE TYPEWRITER, AND WE DOUBT WHETHER ITS PURCHASE COULD BE CONSIDERED "A PART OF THE NECESSARY EXPENSES OF TRAINING" WITHIN THE MEANING OF THAT TERM IN 5 U.S.C. 4109, AUTHORIZING THE HEAD OF THE AGENCY TO PAY OR REIMBURSE THE EMPLOYEE'S TRAINING EXPENSE. THE TYPEWRITER, UNDOUBTEDLY HAVING A USEFUL LIFE OF SEVERAL YEARS, MUST BE CONSIDERED TO HAVE BEEN PURCHASED ESSENTIALLY FOR YOUR OWN PRIVATE USE AND ENJOYMENT AND ONLY INCIDENTALLY FOR GOVERNMENT TRAINING.
FURTHER, IT APPEARS TO US THAT PERMITTING SUCH A PRACTICE COULD BE SUBJECT TO ABUSE OR AT LEAST GIVE THE APPEARANCE OF SUBSIDIZING GOVERNMENT EMPLOYEES IN THE PURCHASE OF EQUIPMENT FOR PRIVATE USE. ALSO, DETERMINATION OF A REASONABLE "RENTAL" TO BE PAID TO THE EMPLOYEE WOULD SEEM ADMINISTRATIVELY BURDENSOME.
IN ANY EVENT, SINCE IT DOES NOT APPEAR THAT THE REIMBURSEMENT WAS SPECIFICALLY AUTHORIZED BY LAW OR REGULATION, AND BECAUSE IRS, HAVING THE PRIMARY AUTHORITY TO DECIDE THE MATTER, HAS SO DETERMINED, YOUR CLAIM IS AGAIN DENIED.