Request for Reimbursement of Certain Costs Under Miscellaneous Expenses Allowance

An employee who transferred to a new duty station submitted reclaim vouchers for miscellaneous expenses. He had been reimbursed for automobile registration, tags, license, and State use tax; and the certifying officer asked whether he may also be reimbursed for residential rental tax stamps and the installation of security locks. It was held that the cost of residential rental tax stamps was reimbursable since it was a necessary expense of relocating the employee's residence and since it is not specifically excluded as a miscellaneous expense. The expense of the security locks, although justified because of security problems, was a cost of structural alteration of living quarters which was not reimbursable as a part of the miscellaneous expense allowances. Furthermore, the employee should not have been reimbursed for the automobile expenses since the costs were not imposed by Mexico upon bringing the automobile into the country and were, therefore, not a necessary expense of relocating. Accordingly, only the cost of the rental tax stamps could be reimbursed and the payment for the automobile costs was to be collected from the employee.