Board of Contract Appeals

                 General Services Administration

                      Washington, D.C. 20405









                         ________________



                         August 27, 2003

                         ________________





                         GSBCA 16076-RELO





                 In the Matter of LUIS RODRIGUEZ





     Luis Rodriguez, Brownsville, TX, Claimant.



     Cynthia R. Blevins, Deputy Director, Finance Center, United States Army Corps of

Engineers, Millington, TN, appearing for Department of the Army.



GOODMAN, Board Judge.



     The United States Army Corps of Engineers has requested a decision pursuant to 31

U.S.C.   3529 (2000) with regard to reimbursement of temporary quarters subsistence

expenses (TQSE) claimed by an employee pursuant to a permanent change of station (PCS). 

The request reads in relevant part:



     Mr. Luis Rodriguez an employee of the U.S. Army Corps of Engineers has

     submitted a PCS travel settlement voucher to the U. S. Army Corps of

     Engineers Finance Center (UFC) for . . .  (TQSE) for 60 days. . . . 



     Mr. Rodriguez was issued PCS travel orders in August 2002 by the Galveston

     District Corps of Engineers for a transfer between duty stations from Portland,

     TX to Brownsville, TX.  The travel orders authorized Actual Expense TQSE

     for 60 days for Mr. Rodriguez, his spouse, and [three children].  He submitted

     a settlement voucher dated 7 November 2002 to the UFC for TQSE for 60

     days to cover the period 1 October 2002 - 29 November 2002.  The amount

     claimed for lodging supported by receipts was $7,440 and non-lodging

     expenses was $6,489.50.  The $6,489.50 included $6,174.50 for home-cooked

     meals for an average of $102.91 per day for claimant and dependents.



     The Joint Travel Regulation[s] (JTR) provide that TQSE reimbursement will

     be only for actual subsistence expenses incurred, provided they are "incident

     to occupancy of temporary quarters" and are reasonable as to amount.



     Receipts are required for any single expense (including any meal expense for

     one or more individuals) of $75.00 or more.  In this instance, no single meal

     expense exceeded $75.00, therefore, no receipts were required.  The amount

     claimed for meals is excessive for home cooked meals combined with the

     number and age of the dependents.



     In view of the above, please render an advance decision on what action can be

     taken on the claimed excessive home-cooked meals expense.



                            Discussion



       The JTR, applicable to civilian Department of Defense (DoD) employees, contain

the following relevant requirements with regard to TQSE:



     C13215  REIMBURSEMENT 



     . . . .



     NOTE: The travel-approving/directing official may deny reimbursement of any

     claimed expenses that appear to be unreasonable if the employee cannot justify the

     expenses.



     . . . .



     C13220 RECEIPTS AND SUPPORTING DOCUMENTATION



     A.   Receipts and Supporting Statement.



     1.   General.  Receipts and a written supporting statement must accompany a 

          TQSE(AE) claim as prescribed in subpars. 2 and 3.



     2.   Receipts.  Receipts are required: 



          a.   for quarters costs paid, showing location, dates, and by whom occupied; 



          b.   for any single expense of $75 or more (including meal expenses).



     3.   Supporting Statement.  The supporting statement must include: 



     a.   The  cost of each meal, for each day, by date, and where and  by whom

          consumed;  



     b.   travel status and temporary quarters occupancy (for subsistence expense

          purposes) that occur the same day, the date and time of arrival and/or departure

          at the temporary quarters location; and  



     c.   the date that permanent quarters occupancy starts, or the date that HHG are

          moved into quarters.



  JTR C13215 (note), C13220-A (Oct. 1, 2002).



     The above regulations  require the agency to make a determination of reasonableness

for various expenses claimed as TQSE.  While receipts are not required for any meal expense

less than $75, the agency still is required to review such costs for reasonableness.  By not

requiring receipts for all but very expensive meals, the JTR place the agency in a position of

accepting employee assertions as to meal costs unless the agency can demonstrate that those

assertions are not true.  Christine Griffin, GSBCA 15818-RELO, 02-2 BCA   31,925.



     As previous cases have illustrated, an agency determination of unreasonableness is

made after an investigation or scrutiny of the claimed expenses by which the agency comes

to the conclusion that the claimant, whether intentionally or unintentionally,  has not recorded

actual expenses with accuracy.  Furthermore, in extreme instances where there is simply no

credible evidence upon which the agency can determine what the actual expenses were, the

agency may deny reimbursement of any expenses claimed.  See, e.g., Willie J. Garrard,

GSBCA 15811-RELO, 02-2 BCA   31,935, and cases cited therein.



     Accordingly, if the agency has sufficiently investigated this matter in order to reach

its own conclusion that there is no credible evidence to determine claimant's actual expenses,

the agency's course of action would then be to deny reimbursement and issue a written

determination to claimant.









                                   ____________________________________

                                   ALLAN H. GOODMAN

                                   Board Judge