B-66287, JULY 1, 1947, 27 COMP. GEN. 1

B-66287, JULY 1, 1947, 27 COMP. GEN. 1

TRANSPORTATION - TO AND FROM WORK - GOVERNMENT EMPLOYEES WHILE IT MAY BE IMPRACTICABLE FOR EMPLOYEES STATIONED AT FAIRBANKS, ALASKA, TO OBTAIN CHEAPER MEANS OF TRANSPORTATION THAN BY TAXICAB DUE TO THE EMERGENCY OR UNUSUAL CONDITIONS EXISTING AT SUCH POST OF DUTY, THE COST OF FURNISHING TAXICAB SERVICE TO EMPLOYEES BETWEEN THE OFFICE AND THEIR HOMES AND BETWEEN OFFICE AND PLACES WHERE MEALS ARE PROCURED IS TO BE REGARDED AS A PERSONAL EXPENSE WHICH MAY NOT BE PAID FROM APPROPRIATED FUNDS IN THE ABSENCE OF EXPRESS OR IMPLIED AUTHORITY THEREFOR IN THE CURRENT APPROPRIATION.

COMPTROLLER GENERAL WARREN TO T. V. O-ROURKE, WAR ASSETS ADMINISTRATION, JULY 1, 1947:

REFERENCE IS MADE TO YOUR LETTER OF MAY 8, 1947, TO THE CHIEF, AUDIT DIVISION, GENERAL ACCOUNTING OFFICE, AS FOLLOWS:

THE SURPLUS PROPERTY OFFICE, DEPARTMENT OF INTERIOR, ANCHORAGE, ALASKA, RECENTLY WENT UNDER THE ADMINISTRATION OF THE WAR ASSETS ADMINISTRATION.

PRIOR TO THE TRANSFER THE WAR ASSETS ADMINISTRATION OPERATED AN OFFICE FOR AIRCRAFT DISPOSAL IN FAIRBANKS, ALASKA. SINCE THIS OFFICE BECAME THE REGIONAL HEADQUARTERS FOR WAA IN THE TERRITORY OF ALASKA WE BECAME THE CLEARING HOUSE FOR ALL EXPENSES INCURRED BY THE AGENCY.

WHEN THE ENCLOSED VOUCHER WAS SUBMITTED FOR PAYMENT, THIS OFFICE TOOK EXCEPTION TO THE EXPENSE AND REFUSED TO PROCESS THE VOUCHER. MR. SMITH, DISTRICT MANAGER AT FAIRBANKS WAS ADVISED AND HE COUNTERED WITH THE ENCLOSED LETTER AS AUTHORITY TO OBLIGATE THE EXPENSE.

THIS OFFICE CONTENDS THAT THE USE OF TAXICABS TO AND FROM WORK IS NOT OFFICIAL TRAVEL WITHIN THE LIMITS OF THEIR DUTY STATION AND THEREFORE NOT A JUSTIFIABLE EXPENSE.

IT IS REQUESTED THAT THE ENCLOSED VOUCHER BE PRE-AUDITED BY YOUR OFFICE AND CORRESPONDENCE FORWARDED ADVISING IF SAID VOUCHER MAY BE CERTIFIED FOR PAYMENT.

THE REFERRED-TO LETTER OF NOVEMBER 8, 1946, FROM THE WAR ASSETS ADMINISTRATION IN WASHINGTON, D.C., TO M. CLIFFORD SMITH, JR., SPECIAL REPRESENTATIVE, FAIRBANKS, ALASKA, WHICH, YOU STATE, MR. SMITH CITES AS AUTHORITY TO OBLIGATE THE EXPENSE, READS AS FOLLOWS:

THERE HAS BEEN REFERRED TO THIS OFFICE FOR REPLY YOUR MEMORANDUM OF OCTOBER 23RD TO MR. L. OLIVER COOK, OFFICE OF AIRCRAFT DISPOSAL, WASHINGTON, WITH RESPECT TO THE MATTER OF OBTAINING TRANSPORTATION FOR PERSONNEL OF THE FAIRBANKS OFFICE.

IT APPEARS THAT YOUR PROBLEM IS TWO-FOLD, INVOLVING THE TRANSPORTATION OF EMPLOYEES FROM POINT TO POINT ON OFFICIAL BUSINESS CALL AND ALSO THEIR TRANSPORTATION TO DOWN-TOWN FAIRBANKS FOR FOOD AND LODGING. AS YOU KNOW, IT IS NORMALLY INCUMBENT UPON EVERY EMPLOYEE TO REPORT TO AND FROM WORK AT HIS OWN EXPENSE AND BY MEANS PROVIDED BY HIMSELF, THIS OBLIGATION EXTENDING ALSO TO WHATEVER TRAVEL MAY BE NECESSARY FOR THE MID-DAY MEAL.

HOWEVER, IT IS RECOGNIZED THAT CONDITIONS AT FAIRBANKS AS REGARDS TRANSPORTATION FACILITIES AT ALL TIMES AND SEVERE WEATHER CONDITIONS FOR A PORTION OF THE TIME CREATED A SITUATION OUT OF THE ORDINARY. ACCORDINGLY, THERE IS NO OBJECTION, LEGAL OR OTHERWISE, TO THE CONTINUED OBTAINMENT OF TRANSPORTATION FACILITIES FOR THE TRAVEL DISCUSSED HEREIN AND AS MAY BE FURTHER REQUIRED IN THE CONDUCT OF THE BUSINESS OF THE OFFICE. ALTHOUGH YOUR LETTER IS NOT SPECIFIC ON THE POINT WE UNDERSTAND THAT BILLS FOR THE RENTAL OF THE AUTOMOBILE AT $150 PER MONTH HAVE BEEN PAID AT LEAST UP TO MARCH 25, 1946, THE DATE ON WHICH THE WAR ASSETS ADMINISTRATION WAS ESTABLISHED. IF NOT, PAYMENT MAY BE MADE WITHOUT FURTHER DELAY AND PAYMENT MAY ALSO BE MADE OF ANY ADDITIONAL BILLS FOR THE SERVICE FOR PERIODS THROUGH JUNE 30, 1946, EVEN THOUGH NO CONTRACT HAD BEEN EXECUTED. BEGINNING JULY 1, 1946, THE RENTAL SERVICE MUST BE COVERED BY A CONTRACT WHICH MUST BE NEGOTIATED AND EXECUTED BY THE OFFICE OF MR. J. W. ABNEY, CHIEF CONTRACTS OFFICER, OFFICE PERSONNEL AND OFFICE SERVICES, WAA, WASHINGTON 25, D.C., THE MATTER HAS BEEN CLEARED INFORMALLY WITH MR. ABNEY'S OFFICE AND IF YOU WILL SUPPLY HIM IMMEDIATELY WITH ALL PERTINENT FACTS, THE CONTRACT WILL BE DRAWN RETROACTIVE TO JULY 1, 1946, AND, IN VIEW OF THE CIRCUMSTANCES, WILL BE WITHOUT REGARD TO THE REQUIREMENTS OF SECTION 3709 OF THE REVISED STATUTES, WHICH REQUIRES COMPETITIVE BIDDING.

THE USE OF TAXICABS FOR EMPLOYEE TRANSPORTATION SHOULD BE HELD TO A MINIMUM AND THE ARRANGEMENTS FOR THE SERVICE SHOULD BE BETWEEN THE OFFICE AND THE OPERATORS WHEREVER POSSIBLE. THAT IS TO SAY, AN ATTEMPT SHOULD BE MADE TO PLACE THIS SERVICE ON THE DEFINITE CHARGE BASIS AND IF ADVISABLE A CONTRACT SHOULD BE NEGOTIATED TO PLACE THE SERVICE ON CALL. IN THE EVENT YOU DECIDE THAT THIS WOULD BE THE PROPER COURSE, YOU SHOULD SUPPLY ALL INFORMATION TO MR. ABNEY'S OFFICE AS EXPLAINED ABOVE.

WE HAVE NOTED THAT YOU ANTICIPATE THAT YOUR EXPENDITURES FOR GASOLINE AND OIL FOR THE RENTED VEHICLE PLUS THE COST OF OCCASIONAL TAXICAB USE SHOULD NEVER EXCEED $50 IN ANY ONE MONTH. ACCORDINGLY, THE OPEN MARKET LIMITATION OF $100 PERMITTING MISCELLANEOUS PROCUREMENT AS NEEDED WHEN THE INDIVIDUAL AMOUNTS DO NOT EXCEED $100 AND WHEN THE SERVICES ARE OF A CASUAL NATURE, PROVIDED ADEQUATE AUTHORITY FOR THESE MISCELLANEOUS SERVICES AND YOU MAY PROCEED WITH THE PROCURING THEREOF WITHOUT FORMAL CONTRACT.

WE TRUST THAT THE INFORMATION CONTAINED HEREIN WILL BE OF ASSISTANCE TO YOU. A COPY OF THIS MEMORANDUM HAS BEEN SENT TO US TO MR. ABNEY'S OFFICE IN ORDER THAT HE MAY BE INFORMED MORE FULLY IN THE MATTER. YOU SHOULD COMMUNICATE PROMPTLY WITH MR. ABNEY, AS EXPLAINED ABOVE. IF WE MAY PROVIDE FURTHER CLARIFICATION OR ANY ADDITIONAL ASSISTANCE,PLEASE ADVISE.

WHILE YOUR LETTER REQUESTS THAT THE SUBMITTED VOUCHER BE "PREAUDITED" IT IS ASSUMED THAT YOU, IN YOUR CAPACITY AS CERTIFYING OFFICER, INTENDED TO SUBMIT THE MATTER HERE FOR AN ADVANCE DECISION BY THIS OFFICE UNDER THE PROVISIONS OF SECTION 3 OF THE ACT OF DECEMBER 29, 1941, 55 STAT. 876, AND THE MATTER WILL BE TREATED ACCORDINGLY. HOWEVER, IT SHOULD BE POINTED OUT THAT ALL REQUESTS MADE BY CERTIFYING OFFICERS UNDER SAID STATUTE FOR ADVANCE DECISIONS SHOULD BE ADDRESSED TO THE COMPTROLLER GENERAL OF THE UNITED STATES, WASHINGTON 25, D.C.

THE SUBMITTED VOUCHER COVERS CLAIM BY THE PIONEER TAXI AT FAIRBANKS, ALASKA, IN THE AMOUNT OF $120.75, FOR SERVICES RENDERED THE WAR ASSETS ADMINISTRATION AT FAIRBANKS DURING THE PERIOD FROM JANUARY 15 TO FEBRUARY 7, 1947, INCLUSIVE, WHICH VOUCHER IS SUPPORTED BY CONFIRMING PURCHASE ORDER DATED APRIL 10, 1947, AND CERTIFIED INVOICES SHOWING CHARGES RANGING FROM $1 TO $2.50, ITEMIZED TO SHOW TRIPS AS FOLLOWS FOR: "5 PASS., 4 STOPS," "GIRLS TO WORK, 1 STOP," "GIRLS TO LUNCH, 1 STOP," ,GIRLS HOME, 1 STOP," "OFFICE CALL, 4 STOPS," "CREW OFFICE TO TOWN, 6 PASS., 1 STOP," " SMITH STAND TO OFFICE, 2 STOPS," "EMPLOYEES FROM LUNCH TO OFFICE, 2 STOPS," "GIRLS, 1 STOP," "2 STOPS, 6 PASSENGERS," ETC. ALTHOUGH A FEW OF THE TRIPS MAY HAVE BEEN SOLELY FOR TRANSPORTATION FROM POINT TO POINT UPON OFFICIAL BUSINESS, IT APPEARS FROM THE INVOICES THAT THE GREATER PART OF THE SERVICE WAS FOR THE PURPOSE OF TRANSPORTING PASSENGERS BETWEEN THE OFFICE AND THEIR HOMES AND BETWEEN OFFICE AND PLACES WHERE LUNCH WAS OBTAINED. IN OTHER CASES THERE IS NOTHING TO INDICATE THE DESTINATION OR THE PURPOSE OF THE TRIPS.

WHILE THERE IS NO STATEMENT ON THE VOUCHER OR INVOICES AS TO THE STATUS OF THE PASSENGERS TRANSPORTED, IT IS ASSUMED THAT SERVICES WERE FURNISHED TO EMPLOYEES OF THE WAR ASSETS ADMINISTRATION WHOSE OFFICIAL STATION WAS FAIRBANKS.

THERE IS INCLUDED IN THE APPROPRIATION," SALARIES AND EXPENSES, WAR ASSETS ADMINISTRATION, SPECIAL FUND, 1947," 60 STAT. 606, 607, 608, FROM WHICH PAYMENT ON THE VOUCHER IS PROPOSED TO BE MADE, AUTHORIZATION FOR THE FOLLOWING:

* * * TEMPORARY (NOT IN EXCESS OF ONE YEAR) OR INTERMITTENT SERVICES OF EXPERTS OR CONSULTANTS OR ORGANIZATIONS THEREOF, INCLUDING STENOGRAPHIC REPORTING SERVICES, BY CONTRACT OR OTHERWISE, WITHOUT REGARD TO THE CIVIL- SERVICE AND CLASSIFICATION LAWS; * * * ACCEPTANCE AND UTILIZATION OF VOLUNTARY AND UNCOMPENSATED SERVICES; * * * TRAVEL EXPENSES, INCLUDING REIMBURSEMENT, AT NOT TO EXCEED 4 CENTS PER MILE, TO EMPLOYEES FOR EXPENSES INCURRED BY THEM IN PERFORMANCE OF OFFICIAL TRAVEL IN PRIVATELY OWNED AUTOMOBILES WITHIN THE LIMITS OF THEIR OFFICIAL STATIONS; * * * PROCUREMENT OF SUPPLIES, EQUIPMENT, REPORTS, AND SERVICES IN CONNECTION WITH THE CARE, HANDLING, AND DISPOSITION OF SURPLUS PROPERTY WITHOUT REGARD TO THE PROVISIONS OF SECTION 3709 OF THE REVISED STATUTES (41 U.S.C. 5) UPON DETERMINATION BY THE ADMINISTRATOR OR BY ANY OFFICIAL DESIGNATED BY HIM FOR THIS PURPOSE THAT SUCH METHOD OF PROCUREMENT IS NECESSARY; * * * PURCHASE, MAINTENANCE, OPERATION, AND REPAIR OF PASSENGER AUTOMOBILES; * * * PROVIDED FURTHER, THAT THE ADMINISTRATION MAY PROCURE BY CONTRACT OR OTHERWISE AND FURNISH TO GOVERNMENTAL EMPLOYEES AND EMPLOYEES OF GOVERNMENT CONTRACTORS AT THE REASONABLE VALUE THEREOF FOOD, MEALS, SUBSISTENCE, AND MEDICAL SUPPLIES, EMERGENCY MEDICAL SERVICES, QUARTERS, HEAT, LIGHT, HOUSEHOLD EQUIPMENT, LAUNDRY SERVICE, AND SANITATION FACILITIES, AND ERECT TEMPORARY STRUCTURES AND MAKE ALTERATIONS IN EXISTING STRUCTURES NECESSARY FOR THESE PURPOSES, WHEN SUCH EMPLOYEES ARE ENGAGED IN THE DISPOSAL OF SURPLUS PROPERTY, OR IN THE PREPARATION FOR SUCH DISPOSAL, AT LOCATIONS WHERE SUCH SUPPLIES, SERVICES, EQUIPMENT, OR FACILITIES ARE OTHERWISE UNAVAILABLE, THE PROCEEDS DERIVED THEREFROM TO BE CREDITED TO THIS APPROPRIATION: * * *

THE FURNISHING OF TRANSPORTATION FACILITIES TO EMPLOYEES FROM THEIR PLACE OF RESIDENCE TO THE PLACE OF THEIR EMPLOYMENT IS CONSIDERED A PERSONAL EXPENSE OF THE EMPLOYEES AND IS NOT PERMITTED TO BE PAID FROM APPROPRIATED FUNDS UNLESS PROVIDED FOR IN THE APPROPRIATION EITHER EXPRESSLY OR BY NECESSARY IMPLICATION. THE FACT THAT SUCH EXPENSES MAY BE INCREASED DUE TO EMERGENCY OR UNUSUAL CONDITIONS DOES NOT RENDER THE RULE INAPPLICABLE. ALSO, THE FACT THAT THE ADMINISTRATIVE OFFICE AUTHORIZED THIS METHOD OF TRANSPORTATION IN NOWISE TRANSFERS THE OBLIGATION TO THE GOVERNMENT. IS STATED IN 16 COMP. GEN. 64:

* * * THE TRANSPORTATION FROM PLACE OF DUTY TO THE EMPLOYEES' HOMES IS NEITHER FOR OFFICIAL BUSINESS NOR ARE THE EMPLOYEES IN A TRAVEL STATUS. IT IS MERELY PERSONAL TRANSPORTATION BETWEEN THE HOMES OF THE EMPLOYEES AND THEIR POST OF DUTY, SUCH AS IS REQUIRED BY THE PUBLIC GENERALLY, AND ANY ALLOWANCE IN SUCH CIRCUMSTANCES WOULD CONSTITUTE AN INCREASE IN COMPENSATION OR AN ADDITION TO THE REGULAR SALARY PAID TO THE EMPLOYEES INVOLVED, IN DIRECT CONTRAVENTION OF THE PROVISIONS OF SECTION 1765, REVISED STATUTES. SEE ALSO 19 COMP. GEN. 836.

WHILE IT WOULD APPEAR THAT WHERE, AT ISOLATED PLACES, PUBLIC TRANSPORTATION FACILITIES ARE NOT ADEQUATE, THERE WOULD BE NO LEGAL OBJECTION TO THE FURNISHING OF TAXICAB SERVICE TO AND FROM THEIR PLACES OF WORK AS PART OF THE AGREED COMPENSATION OF THOSE EMPLOYEES WHO ARE EMPLOYED WITHOUT REGARD TO THE CIVIL-SERVICE AND CLASSIFICATION LAWS, AND WHILE THE APPROPRIATION HERE INVOLVED PROVIDES FOR THE PROCURING OF SERVICES OF SPECIALIZED CLASSES OF PERSONNEL WITHOUT REGARD TO THE LAWS AND REGULATIONS FIXING THE COMPENSATION OF REGULAR GOVERNMENT PERSONNEL, THERE IS NO SHOWING THAT ANY OF THE PASSENGERS FOR WHOM THE PIONEER TAXI FURNISHED SERVICES IN FAIRBANKS WERE EMPLOYED UNDER ANY SUCH AGREEMENT. MOREOVER, THE RENTAL OF AN AUTOMOBILE FOR PERSONAL TRANSPORTATION IS NOT INCLUDED IN THOSE SERVICES WHICH THE WAR ASSETS ADMINISTRATION IS AUTHORIZED BY THE APPROPRIATION ACT, ABOVE QUOTED, TO PROCURE BY CONTRACT OR OTHERWISE AND FURNISH TO GOVERNMENT EMPLOYEES AT THE REASONABLE VALUE THEREOF.

IN VIEW OF THE SPECIFIC PROVISION IN THE APPROPRIATION ACT FOR MAINTENANCE AND OPERATION OF PASSENGER AUTOMOBILES AND THE APPARENT IMPRACTICABILITY OF OBTAINING CHEAPER MEANS OF TRANSPORTATION AT FAIRBANKS, THERE WOULD APPEAR TO BE NO OBJECTION TO CONTRACTING FOR TRANSPORTATION OF EMPLOYEES BETWEEN OFFICE AND OTHER POINTS FOR THE PERFORMANCE OF OFFICIAL BUSINESS OF THE WAR ASSETS ADMINISTRATION. COMPARE 2 COMP. GEN. 693. HOWEVER, THERE IS NOT SUFFICIENT INFORMATION ON THE VOUCHER OR INVOICES SUBMITTED WITH YOUR LETTER FOR A DETERMINATION OF WHAT PORTION OF THE SERVICE, IF ANY, MAY BE CONSIDERED SOLELY FOR OFFICIAL BUSINESS AND SINCE, IN ACCORDANCE WITH THE FOREGOING, PAYMENT OF THAT PORTION OF THE SERVICE WHICH WAS INCIDENT TO TRANSPORTATION OF GOVERNMENT EMPLOYEES FOR THE PURPOSE OF OBTAINING LODGING AND MEALS AT OFFICIAL STATION IS NOT A PROPER CHANGE AGAINST THE APPROPRIATION INVOLVED, THE VOUCHER MAY NOT BE CERTIFIED FOR PAYMENT IN ANY AMOUNT. IF ANY ADDITIONAL EVIDENCE IS OBTAINABLE TENDING TO ESTABLISH THE GOVERNMENT'S LIABILITY FOR ANY PART OF THE AMOUNT CLAIMED, THE VOUCHER PROPERLY WOULD BE FOR SUBMISSION TO THE CLAIMS DIVISION, GENERAL ACCOUNTING OFFICE, WASHINGTON 25, D.C., FOR CONSIDERATION AS A CLAIM (31 U.S.C. 71) RATHER THAN ONE FOR CONSIDERATION BY A CERTIFYING OFFICER.