[Estate's Claim for Transferred Leave]

The Army requested a decision regarding the crediting of donated leave to an Army employee after her death. The Army advised that it retroactively substituted donated leave, under the Voluntary Leave Transfer Program, for the decedent's leave-without-pay periods. GAO held that the Army: (1) improperly credited leave donations to the recipient's account after her death; (2) should return the leave to the donors; and (3) improperly paid the decedent's estate for unpaid compensation. Accordingly, the Army: (1) should recredit donors for their donated annual leave; and (2) could consider waiver for the erroneous payments to the decedent's estate.