B-22442, APRIL 9, 1942, 21 COMP. GEN. 919

B-22442, APRIL 9, 1942, 21 COMP. GEN. 919

COMPENSATION ADJUSTMENTS - SUBSISTENCE IN KIND - TEMPORARY ABSENCES ON OFFICIAL BUSINESS WHERE THE DEDUCTION ORDINARILY MADE FROM AN EMPLOYEE'S GROSS SALARY FOR SUBSISTENCE FURNISHED IN KIND IS TO BE ADJUSTED BY REASON OF THE EMPLOYEE BEING REQUIRED TO PURCHASE FROM PERSONAL FUNDS THE MIDDAY MEAL DURING A FRACTIONAL DAY'S ABSENCE FROM HEADQUARTERS ON OFFICIAL BUSINESS, SUCH ADJUSTMENT MAY BE EFFECTED BY PAYING HIM FOR THE MEAL ON A VOUCHER EXECUTED ON STANDARD FORM 1012 ( VOUCHER FOR PER DIEM AND/OR REIMBURSEMENT OF EXPENSES INCIDENT TO OFFICIAL TRAVEL) RATHER THAN BY AN ADJUSTMENT ON THE SALARY PAY ROLL, BUT THE PAYMENT MUST NOT EXCEED THE PROPORTIONATE COST OF THE MEAL BASED ON THE DETERMINED VALUE OF THE ENTIRE SUBSISTENCE FURNISHED IN KIND, NOTWITHSTANDING THE MEAL MAY HAVE COST THE EMPLOYEE MORE THAN THAT AMOUNT. 21 COMP. GEN. 663, AMPLIFIED.

COMPTROLLER GENERAL WARREN TO THE ADMINISTRATOR OF VETERANS' AFFAIRS, APRIL 9, 1942:

I HAVE YOUR LETTER OF MARCH 25, 1942, AS FOLLOWS:

REFERENCE IS MADE TO YOUR LETTER DATED JANUARY 15, 1942, REPLYING TO MY LETTER OF DECEMBER 8, 1941, REGARDING A PROPOSED INSTRUCTION WHICH WOULD PERMIT EMPLOYEES WHOSE CONTRACTS OF EMPLOYMENT PROVIDE THAT SUBSISTENCE WILL BE FURNISHED BY THE GOVERNMENT TO BE REIMBURSED THE COST OF MEALS NECESSARILY SECURED AWAY FROM THE STATION TO WHICH THEY ARE ASSIGNED IN THOSE CASES WHERE THEY ARE DIRECTED TO TRAVEL BETWEEN THE HOURS OF 8:00 A.M. AND 6:00 P.M. ON THE SAME DAY, AND REIMBURSEMENT OF SUBSISTENCE EXPENSES WOULD NOT BE AUTHORIZED BY THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS.

THE ADJUSTMENT PROCEDURE OUTLINED IN YOUR LETTER PROVIDES THAT AN APPROPRIATE ADJUSTMENT OF THE SALARY OF AN EMPLOYEE WHO SECURES A MEAL WHILE ABSENT FROM HIS OFFICIAL STATION UNDER SUCH CIRCUMSTANCES SHALL BE MADE BY AN ADJUSTMENT ON THE APPLICABLE SALARY PAY ROLL. IT IS BELIEVED THAT TO FOLLOW SUCH A PROCEDURE WOULD BE ADMINISTRATIVELY EXPENSIVE SINCE PAY ROLLS COVERING THE SALARIES OF VETERANS' ADMINISTRATION EMPLOYEES ARE PREPARED BY THE TREASURY THROUGH THE USE OF THE SAME ADDRESSOGRAPH EQUIPMENT AS IS USED BY THAT DEPARTMENT IN CONNECTION WITH ITS DISBURSING FUNCTIONS, AND IN ORDER TO EFFECT SUCH A PAY-ROLL ADJUSTMENT IT WOULD BE NECESSARY TO DELETE THE NAME OF THE EMPLOYEE CONCERNED FROM THE REGULAR PAY ROLL AND THEN PREPARE A SUPPLEMENTAL PAY ROLL.

IT WILL BE THUS SEEN THAT A GREAT AMOUNT OF WHAT WOULD APPEAR TO BE UNNECESSARY CLERICAL WORK WILL RESULT IF THE ADJUSTMENT TO WHICH THE EMPLOYEES CONCERNED ARE ENTITLED IS EFFECTED THROUGH A SALARY PAY-ROLL ADJUSTMENT NOR IS IT BELIEVED THAT SUCH A SETTLEMENT WOULD BE JUST AND FAIR TO THE EMPLOYEES BECAUSE IT IS WELL KNOWN THAT THE PURCHASE OF SINGLE MEALS IS MUCH MORE EXPENSIVE THAN THE PRO RATA COST OF A MEAL SECURED AS A PART OF REGULAR BOARD. FOR THIS REASON IT IS DESIRABLE THAT THESE ADJUSTMENTS BE EFFECTED BY REIMBURSING THE EMPLOYEES ON VOUCHERS EXECUTED ON STANDARD FORM NO. 1012, AS WOULD APPEAR TO BE PERMISSIBLE IN ACCORDANCE WITH 6 COMP. GEN. 417 AND 18 COMP. GEN. 590. IN THE CHARACTER OF CASE HERE FOR CONSIDERATION THE EXECUTION OF REIMBURSEMENT VOUCHERS WILL FREQUENTLY BE NECESSARY SINCE REIMBURSEMENT OF ITEMS PERTAINING TO TRANSPORTATION WILL BE IN ORDER AND PAYMENT OF THE AMOUNT ALLOWED FOR MEALS CAN BE MADE ON THESE VOUCHERS WITHOUT ANY APPRECIABLE ADDITIONAL CLERICAL WORK. IT IS RECOGNIZED THAT REIMBURSEMENT WITHOUT LIMITATION IS NOT PRACTICAL THEREFORE IT IS SUGGESTED THAT THE SAME LIMIT APPLY AS IS APPLICABLE TO MEALS OBTAINED BY BENEFICIARIES FROM OUTSIDE SOURCES WHICH IS $1.00 PER MEAL.

IN VIEW OF THE FOREGOING IT IS REQUESTED THAT THIS ADMINISTRATION BE AUTHORIZED TO EFFECT THE NECESSARY ADJUSTMENTS IN THESE CASES BY REIMBURSING THE EMPLOYEES ON SUCH BASIS, THE REIMBURSEMENTS BEING MADE ON VOUCHERS EXECUTED ON STANDARD FORM NO. 1012. IN VIEW OF THE DECISION OF THE COMPTROLLER GENERAL DATED JANUARY 10, 1942 (B-22756), THESE ADJUSTMENTS WILL ALSO BE PERMITTED IN THOSE CASES WHERE EMPLOYEES ASSIGNED TO DUTY DURING PERIODS OTHER THAN BETWEEN 8:00 A.M. AND 6:00 P.M. ARE REQUIRED TO PERFORM TRAVEL DURING THEIR DUTY PERIODS.

THE DECISION OF JANUARY 15, 1942, B-22442, 21 COMP. GEN. 663, HELD AS FOLLOWS (QUOTING FROM THE SYLLABUS):

WHERE EMPLOYEES WHOSE CONTRACTS OF EMPLOYMENT REQUIRE THAT THE REASONABLE VALUE OF GOVERNMENT QUARTERS AND SUBSISTENCE FURNISHED THEM BE DEDUCTED IN ACCORDANCE WITH SECTION 3 OF THE ACT OF MARCH 5, 1928,FROM THEIR GROSS SALARY ARE PREVENTED FROM RECEIVING MEALS, ORDINARILY FURNISHED IN KIND, BY REASON OF ABSENCE FROM HEADQUARTERS ON OFFICIAL BUSINESS, THE SALARY DEDUCTIONS MAY BE REDUCED IN AMOUNTS EQUIVALENT TO THE DETERMINED VALUE OF THE MEALS NOT RECEIVED.

UNDER THE CLASSIFICATION ACT, AS AMENDED, AND THE STATUTE OF 1928, 45 STAT. 193, CITED IN THE DECISION, SUPRA, THE TOTAL COMPENSATION OF A POSITION IS REQUIRED TO BE FIXED AT A RATE PRESCRIBED BY THE CLASSIFICATION ACT AND THE VALUE OF SUBSISTENCE FURNISHED IN KIND BY THE GOVERNMENT IS REQUIRED TO BE DETERMINED, CONSIDERED AS A PART OF THE TOTAL COMPENSATION, AND DEDUCTED THEREFROM--- THE EMPLOYEE RECEIVING ONLY THE BALANCE IN CASH. WHEN AN EMPLOYEE IS REQUIRED TO PURCHASE A MEAL WHILE AWAY FROM HEADQUARTERS ON OFFICIAL BUSINESS WHICH HE WOULD OTHERWISE RECEIVE IN KIND, IT IS PROPER TO REDUCE THE DEDUCTION FROM THE TOTAL COMPENSATION BY THE COST OF THE INDIVIDUAL MEAL REPRESENTING THE PROPORTIONATE PART OF THE VALUE OF THE SUBSISTENCE FURNISHED IN KIND BY THE GOVERNMENT AS A CONDITION OF THE CONTRACT OF EMPLOYMENT. HOWEVER, THERE WOULD BE NO AUTHORITY FOR THE VETERANS' ADMINISTRATION TO PAY THE EMPLOYEE IN CASH IN EXCESS OF THE PROPORTIONATE COST OF THE INDIVIDUAL MEAL TO THE GOVERNMENT. SUCH AN EXCESS COST WOULD CONSTITUTE EITHER (1) AN INCREASE IN THE TOTAL COMPENSATION FIXED FOR THE POSITION OR (2) A PAYMENT FOR SUBSISTENCE AS TRAVELING EXPENSES FOR THE MIDDAY MEAL IN CONTRAVENTION OF THE 8 TO 6 RULE.

YOU ARE ADVISED, THEREFORE, THAT WHILE THERE IS NO LEGAL OBJECTION TO THE PROCEDURE PROPOSED TO EFFECT PAYMENT TO THE EMPLOYEE ON A VOUCHER EXECUTED ON STANDARD FORM 1012 FOR THE COST OF THE MIDDAY MEAL NOT FURNISHED IN KIND, THE AMOUNT OF THE PAYMENT MUST BE LIMITED TO THE PROPORTIONATE COST OF SUCH MEAL BASED ON THE ADMINISTRATIVELY DETERMINED VALUE OF THE ENTIRE SUBSISTENCE FURNISHED IN KIND TO THE EMPLOYEE, NOTWITHSTANDING THE EMPLOYEE MAY BE REQUIRED TO PAY MORE THAN THAT AMOUNT WHEN HE PURCHASES THE MEAL.