IRS Employee's Claim for Travel Expenses

Published by the Government Accountability Office on 1971-11-30.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

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                                  COMPTROLLER GENERAL OF THE UNITED STATES
     a   \       8                           WASHMNGTON. DC. 2D54a

                                                                             NOV 3 1971

              Mis Mildred J. Kell
              Auxhorized-Certify4 -ni-Off-ecer
              IZrough Fiscal Management Officer
              Iternal Revenue Service
               7ashington, D. C. 20P'4

              )ar Misr Kell:
                     We refer to your letter of September 20, 1971, your reference A:F:1lm,
              ad'd'ressed to our Clims Division, forwarding two travel vouchers of
              li;r. W. C. Gaines for reimbursenwAt of subsistence and transportation ex-
              penseE   incurred by his wife incident to his illnes while on teporery
             duty in Deaver# Colorado. Your letter was forwarded here by the
             iashington Office, Internal Revenue Service, with the explanation that it
             was your intent to request an advance decision regarding the allowability
             of Mr. Gaines' claim.

    ¾\            In his letter of August 11, 1971, addressed to the Regional Fiscal
             Management Officers Southeast Regional Offices Mr. Gaines indicates that
             be was assigned to temporary duty in Denver, Colorado, from February 'P,
                s, through February 26 1971
             1971                          s, and that on February P6 he became ill
             and was admitted under emergency conditions to St. Joseph's Hospital.
             His wife was issued a transportation request by the Atlanta office for
             her travel, and traveled to Denver on the 26th and remained there until
             hie release on March 2t 1971, when both returned to Atlanta, Georgia.
             mr. Gaines states with regard to his illness and the necessity for his
             wife's travel to and stay in Denver:

                     "lDr. Friedland estimated from the reduction of my hemoglobin
                     that the loss of blood from the initial hemorrhages was approx-
                     imately one and a half pints. He was unable to determine im-
                     mediately if I had a perforated ulcer or not. Had this been
                     the case, surgery would have been necessary.

                     "I bad no. one in >enver who could have authorized medical
                     treatment or surgery for me if mr condition had worsened,
                     and I was unable to give such authorization myself.

                  Paragrarh-6.5</of the Standardized. Governmat Travel Regulations, as in
             effect at the -lie of the travel here involved; provides for the contin-
             uotion of per diem expenses and for the transportation of an employee who,

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     while on teoporary duty, becweE incapacitated due to his illness or
     injury, a follOws:

                     Illness or inUry.-a. Whenever a traveler takes
          leave of absence of any, kial because of being incapqcitated                                              -

          due-to his-lLnes-bJuy          not     to his own misconduct,
          a prescribed per diemin lieu of eubaistence* if any, will be
          continued for periods Dot to exceed 14 calendar. days (in-
          eluding fractional dayre) in any one period of absence unless,
          under the circumstances in a particular ceze, a longer period
          is approved.

4         4~~~           *                           *     .                  *                          *

                "b. Traneportation expenses to ey1oyee s designated
          post of duty add per diem en route may be authorized or
          approved wherneer the employee becomslinciapacitated due
          to ille8s or injury, not due to his own miseonduct , while
          an route to or while at teqwrary duty station jwior to
          comp1etimn of temporary duty aauignmezt."
         there is no authority, however, for the payment of subsistence cx-
    penses for the epouse of an uiployee who becomes ill wile on temporary
    duty. inder paragraph 6.5t9Xquoted above, this Offlce baa authorized reim-
    bursesent for the tensportataon expenses ofan eployees. spouse ere
    the determination asxbeen made by th.employtee's attending physician that
    in order for the eaoyee to travel back to his official                                   duty station the
    services of en attendant were required and the travel of the wife to JoiA
    the employee und to accompany him on his return travel as sueh an attendaht
    waQ administra e4ly authorized. or approved. Se1B-7O9,f4pril 6, 1956,
    and B-169917,aVJU    13, 1970,:copies enclosed. Eei& in those eases,. there
    in no basis for the authorization of tubsistence expenses for the spouse
    of the enployee.

         In accordanee with the above the vouchers, reted                                    herewith,, may not
    be certified for payment.

                                                               Sincerely yours,.

                                   -                           ~~~~~.

                               -               Deinuty comptroller General
                                                               of the United States

    EDnclosures                                                                               1MOITATS0O2WAT                     -
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