B-149131, NOV. 13, 1963

B-149131, NOV. 13, 1963

TO MR. ROBERT TROUTMAN, JR.:

WE REFER TO YOUR MEMORANDUM OF JULY 17, 1963, TRANSMITTED HERE BY LETTER OF AUGUST 15, 1963, FROM THE DIRECTOR OF ADMINISTRATION FOR THE PRESIDENT'S COMMITTEE ON EQUAL EMPLOYMENT OPPORTUNITY, WHEREIN YOU REQUEST REVIEW OF THAT PORTION OF OFFICE SETTLEMENT OF NOVEMBER 29, 1962, WHICH DISALLOWED OR REDUCED THE AMOUNT CLAIMED BY YOU AS REIMBURSEMENT FOR EXPENSES INCURRED IN BEHALF OF THE PRESIDENT'S COMMITTEE ON EQUAL EMPLOYMENT OPPORTUNITY. YOU NOW REQUEST REIMBURSEMENT OF THE DISALLOWED AMOUNTS SHOWN OPPOSITE THE NAMES OF THE FOLLOWING EMPLOYEES:

TABLE

NAME AMOUNT OF RECLAIM ANNE BARNETT

$ 194.00 EARL W. BOHN 1,759.40 WILLIAM M. CAISON

100.00 SHARYN EUBANKS 176.67 HELEN HEMPHILL 378.33 GRADY R. IRELAND 605.42 JAMES J. KRUSE 2,488.47 MICHAEL G. NEELY

783.45 J. HARMON SMITH

1,240.36 JOHN SZOSTAK 330.00

CONCERNING THE AMOUNTS PAID ANNE BARNETT, WE NOTE THAT THE $100 ITEM PAID BY CHECK NO. 1455, DATED DECEMBER 21, 1962, APPARENTLY REPRESENTS A CHRISTMAS BONUS. CHRISTMAS BONUSES PAID TO MISS BARNETT, MR. BOHN, AND OTHER EMPLOYEES CONSTITUTE GRATUITIES AND NOT PAYMENTS FOR SERVICES RENDERED. THEY DO NOT APPEAR TO HAVE BEEN INCLUDED AS COMPENSATION FOR INCOME AND SOCIAL SECURITY TAXES ON THE COPIES OF THE TAX RETURNS YOU SUBMITTED HERE, AND WE WOULD NOT BE WARRANTED IN CONSIDERING SUCH BONUSES AS COMPENSATION FOR WHICH YOU WOULD BE ENTITLED TO REIMBURSEMENT. HENCE, THIS $100 ITEM PAID MISS BARNETT IS NOT ALLOWABLE. MOREOVER, THE $94 PAID ON CHECK NO. 1696, MAY NOT BE ALLOWED IN THE ABSENCE OF YOUR SUBMITTING HERE A COPY OF THE CANCELED CHECK TOGETHER WITH AN EXPLANATION OF THE PERIOD OF SERVICE THE $94 CHECK COVERS.

CONCERNING THE AMOUNTS PAID EARL W. BOHN, WE NOTE THAT HE RECEIVED SEMIMONTHLY SALARY CHECKS FROM OCTOBER 1961 THROUGH APRIL 1962 TOTALING $3,290.60 (NET). COPIES OF THE TAX RETURNS SUBMITTED WITH YOUR MEMORANDUM SHOW THAT THERE WAS WITHHELD AND PAID AS FEDERAL AND STATE INCOME TAXES AND FICA TAXES THE AMOUNT OF $909.40, THUS MAKING THE GROSS SALARY OF MR. BOHN COVERING THE PERIOD OCTOBER 1961 TO APRIL 30, 1962, $4,200. THE $909.40 WITHHELD AND PAID AS TAXES IN MR. BOHN'S CASE IS PROPERLY REIMBURSABLE. THE CHRISTMAS BONUS OF $250 PAID BY CHECK NO. 1449, DATED DECEMBER 21, 1961, IS NOT ALLOWABLE. OTHER UNEXPLAINED CHECKS ISSUED TO MR. BOHN DO NOT APPEAR TO REPRESENT SALARY OR COMPENSATION SINCE HE HAD RECEIVED REGULAR SEMIMONTHLY SALARY CHECKS COVERING THE ENTIRE PERIOD IN QUESTION. MOREOVER, YOU ALREADY HAVE BEEN REIMBURSED FOR ALL OTHER ALLOWABLE ITEMS FOR WHICH YOU SUBMITTED APPROPRIATE SUPPORTING EVIDENCE. THEREFORE, WE MAY NOT ALLOW ANY ADDITIONAL AMOUNTS CLAIMED ON ACCOUNT OF MR. BOHN OTHER THAN THE $909.40 REFERRED TO ABOVE.

THE $100 DISALLOWANCE IN MR. CAISON'S CASE IS FOR THE REASON THAT CHECK NO. 1463, DATED DECEMBER 21, 1961, IN THE AMOUNT OF $50 CONTAINED NO NOTATION AS TO WHAT IT COVERED. SINCE IT WAS PAID ON THE SAME DATE THAT OTHER CHRISTMAS BONUSES WERE PAID, WE ASSUME THAT IT WAS ALSO A BONUS WHICH WOULD NOT BE PROPER FOR ALLOWANCE. CHECK NO. 1487, DATED JANUARY 2, 1962, IN THE AMOUNT OF $50 ALSO WAS DISALLOWED BECAUSE IT CONTAINED NO NOTATION AND BECAUSE IT WAS ISSUED ON OTHER THAN A REGULAR PAYDAY. HENCE, WE ASSUME IT WAS NOT A SALARY ITEM.

THE AMOUNTS PAID AS SALARY TO SHARYN EUBANKS, HELEN HEMPHILL, AND GRADY R. IRELAND FOR "WRAP P" SERVICES PERFORMED AFTER AUGUST 22, 1962, THE DATE OF YOUR RESIGNATION AS A MEMBER OF THE PRESIDENT'S COMMITTEE ON EQUAL EMPLOYMENT OPPORTUNITY, MAY NOT BE ALLOWED. THERE IS NO AUTHORITY OF LAW UNDER WHICH A PERSON, WHO IS NOT AN OFFICER OR EMPLOYEE OF THE GOVERNMENT, MAY PROCURE PERSONAL SERVICES IN BEHALF OF THE GOVERNMENT AND OBLIGATE THE GOVERNMENT TO PAY FOR SUCH SERVICES EITHER DIRECTLY OR BY WAY OF REIMBURSEMENT TO THE PERSON PAYING FOR SUCH SERVICES. MOREOVER, THE SUM OF $25 PAID TO HELEN HEMPHILL BY CHECK NO. 1462, DATED DECEMBER 21, 1961, APPEARS TO HAVE BEEN CHRISTMAS BONUS AND IS NOT REIMBURSABLE. ALSO, THE $362.50 ITEM NOW CLAIMED TO HAVE BEEN PAID TO GRADY R. IRELAND COVERING SERVICES RENDERED PRIOR TO AUGUST 22, 1962, APPARENTLY DOES NOT REPRESENT SALARY SINCE MR. IRELAND WAS PAID REGULAR SEMIMONTHLY SALARY CHECKS COVERING SERVICES RENDERED PRIOR TO AUGUST 22, 1962. HENCE, IN THE ABSENCE OF ADDITIONAL EVIDENCE ESTABLISHING SPECIFICALLY WHAT THE $362.50 ITEM REPRESENTED, ALLOWANCE THEREOF IS NOT WARRANTED.

THE $750 PAID MR. KRUSE IN DECEMBER 1961 FOR SERVICES RENDERED THE COMMITTEE PRIOR TO SEPTEMBER 30, 1961, IS NOT PROPER FOR ALLOWANCE. SUCH PAYMENT APPARENTLY IS A GIFT OR GRATUITY AND NOT PART OF THE COMPENSATION AGREED UPON PRIOR TO RENDITION OF THE SERVICES. IN SUCH CONNECTION WE NOTE THAT THE $750 WAS NOT REPORTED AS WAGES OR COMPENSATION FOR TAX PURPOSES.

THE REGULAR SEMIMONTHLY SALARY PAYMENTS MADE TO MR. KRUSE DURING THE PERIOD APRIL 1 THROUGH SEPTEMBER 30, 1961, TOTALS $2,061.53 (NET), THE AMOUNT ALLOWED IN SETTLEMENT. YOU HAVE NOW PRESENTED EVIDENCE OF HAVING PAID $538.47 AS FEDERAL AND STATE WITHHOLDING TAXES AND FICA TAXES. THAT AMOUNT ($538.47) WILL NOW BE ALLOWED. OTHER AMOUNTS CLAIMED TO HAVE BEEN PAID MR. KRUSE APPARENTLY DO NOT REPRESENT SALARY; HENCE, IN THE ABSENCE OF THE SUBMISSION OF APPROPRIATE EVIDENCE ESTABLISHING WHAT SUCH CHECKS COVERED, THE AMOUNTS MAY NOT BE ALLOWED. COMPARE EXPLANATION CONCERNING UNEXPLAINED CHECKS MADE IN CASE OF MR. BOHN.

SINCE YOU NOW EXPLAIN THAT MICHAEL G. AND MICHAEL J. NEELY ARE ONE AND THE SAME PERSONS, YOU WOULD BE ENTITLED TO REIMBURSEMENT FOR SALARY PAYMENTS MADE UNDER EITHER NAME. THE CHECKS PAID THE INDIVIDUAL CONCERNED AS SALARY TOTAL $1,330.79 (NET). IN ADDITION, YOU PAID $185.71 AS FEDERAL AND STATE INCOME TAXES AND FICA TAXES OR A TOTAL COMBINED SALARY AND TAXES OF $1,516.50. SINCE $200 OF THIS AMOUNT PAID BY CHECK NO. 1447, DATED DECEMBER 21, 1961, APPARENTLY REPRESENTED A BONUS WHICH IS NOT ALLOWABLE, THAT AMOUNT IS DEDUCTED FROM THE $1,516.50 TOTAL. YOU WERE ALLOWED THE SUM OF $716.55 BY OUR SETTLEMENT OF NOVEMBER 29, 1962, LEAVING A BALANCE DUE IN MR. NEELY'S CASE OF $599.95.

ON THE BASIS OF YOUR EXPLANATION THAT J. HARMON SMITH AND HARMON B. SMITH ARE ONE AND THE SAME PERSON, THE AMOUNTS PAID AS SALARY UNDER EITHER NAME WILL BE ALLOWED. YOU NOW CLAIM THERE IS A BALANCE DUE YOU AS SALARY, PAID THE INDIVIDUAL CONCERNED, OF $1,240.36. THE AMOUNT ALLOWABLE TO YOU AS FEDERAL AND STATE INCOME TAXES AND FICA TAXES IS $767.12. THE CHECK IN THE AMOUNT OF $198.24 PAID TO HARMON B. SMITH WHICH WAS DISALLOWED IN OUR SETTLEMENT OF NOVEMBER 29, 1962, NOW WILL BE ALLOWED. THE SUM OF THESE TWO ALLOWABLE ITEMS IS $965.36. THE REMAINING BALANCE NOW CLAIMED ($275) WOULD NOT BE ALLOWABLE BECAUSE $225 PAID BY CHECK NO. 1450, DATED DECEMBER 21, 1961, APPARENTLY REPRESENTS A CHRISTMAS BONUS, AND THE AMOUNT OF $50 PAID BY CHECK NO. 1518, DATED JANUARY 18, 1962, APPARENTLY DOES NOT REPRESENT SALARY SINCE MR. SMITH RECEIVED REGULAR SEMIMONTHLY SALARY CHECKS COVERING THE ENTIRE PERIOD IN QUESTION.

SINCE YOU CLAIMED YOU PAID MR. JOHN SZOSTAK THE SUM OF $330 IN CASH AND MR. SZOSTAK HAS SIGNED A STATEMENT ACKNOWLEDGING RECEIPT OF THAT AMOUNT, WE WILL ALLOW THE $330 SO PAID.

IN SUMMARY, UPON THE BASIS OF THE PRESENT RECORD THE AMOUNTS SET OPPOSITE THE NAMES OF THE EMPLOYEES LISTED BELOW NOW APPEAR PROPERLY ALLOWABLE:

TABLE

NAME AMOUNT ALLOWED EARL W. BOHN

$ 909.40 JAMES J. KRUSE 538.47 MICHAEL G. NEELY

599.95 J. HARMON SMITH 965.36 JOHN SZOSTAK

330.00

TOTAL $3,343.18

YOU SAY YOU DO NOT UNDERSTAND THE BASIS FOR THE DISALLOWANCE OF YOUR CLAIMS FOR TRANSPORTATION, HOTEL AND SUBSISTENCE EXPENSES. OUR SETTLEMENT OF THESE ITEMS WAS BASED UPON ALL THE SUPPORTING EVIDENCE FURNISHED US WITH SUCH CLAIMS. TRANSPORTATION ITEMS CLAIMED WERE ALLOWED UPON THE BASIS OF PAID TICKETS OR OTHER ACCEPTABLE EVIDENCE. SIMILARLY, HOTEL BILLS AND SUBSISTENCE WERE ALLOWED TO THE EXTENT SUCH BILLS WERE RECEIPTED OR OTHERWISE SUPPORTED BY EVIDENCE OF PAYMENT. AS WE POINTED OUT IN OUR SETTLEMENT WHENEVER SUBSISTENCE IS PAID ON AN ACTUAL EXPENSE BASIS, THE MAXIMUM AMOUNT PAYABLE FOR ANY DAY IS SUBJECT TO THE APPLICABLE LIMITATION CONTAINED IN THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS. SUCH LIMITATION WAS $25 PER DAY PRIOR TO AUGUST 14, 1961, AND $30 PER DAY ON AND AFTER THAT DATE. THE ACTUAL EXPENSES OF SUBSISTENCE TO WHICH SUCH LIMITATIONS APPLY COVERED ALL ITEMS OF SUBSISTENCE, INCLUDING HOTEL BILLS. IN THIS CONNECTION WE WISH TO EMPHASIZE THAT ALL ITEMS SUPPORTED BY ADEQUATE EVIDENCE WERE ALLOWED. YOU NOW CLAIM FOR THE FIRST TIME CERTAIN TAXICAB FARES IN THE SUM OF $289.20 COVERING, GENERALLY, TRIPS BETWEEN COMMON CARRIER TERMINALS AND YOUR HOME, HOTELS, AND OFFICE. ARE ALLOWING SUCH FARES IN THE AMOUNT OF $289.20 AS CLAIMED. SINCE YOU DID NOT FURNISH ANY ADDITIONAL EVIDENCE SUPPORTING THE OTHER AMOUNTS CLAIMED ON THE VOUCHER TRANSMITTED WITH YOUR MEMORANDUM, THE AMOUNTS CLAIMED ON SUCH VOUCHER--- OTHER THAN TAXICAB FARES--- ARE, IN EFFECT, DUPLICATIONS OF THE TRAVEL AND SUBSISTENCE ITEMS CONSIDERED IN OUR SETTLEMENT OF NOVEMBER 29, 1962, AND MAY NOT BE ALLOWED. MOREOVER, THE EVIDENCE PREVIOUSLY TRANSMITTED HERE, WHICH FORMED THE BASIS OF OUR SETTLEMENT OF NOVEMBER 29, 1962, DOES NOT CONSTITUTE A PROPER BASIS FOR THE SUBMISSION OF ANY ADDITIONAL VOUCHER. IF AN ADDITIONAL VOUCHER IS SUBMITTED COVERING ITEMS OTHER THAN TAXICAB FARES, IT SHOULD BE ADEQUATELY SUPPORTED BY NEW EVIDENCE BEFORE WE CAN CONSIDER THE ALLOWANCE OF ANY AMOUNT CLAIMED THEREON.