B-22442, JANUARY 15, 1942, 21 COMP. GEN. 663

B-22442, JANUARY 15, 1942, 21 COMP. GEN. 663

COMPENSATION DEDUCTIONS - SUBSISTENCE IN KIND - TEMPORARY ABSENCES ON OFFICIAL BUSINESS 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.

COMPTROLLER GENERAL WARREN TO THE ADMINISTRATOR OF VETERANS' AFFAIRS, JANUARY 15, 1942:

THERE HAS BEEN CONSIDERED YOUR LETTER OF DECEMBER 8, 1941, AS FOLLOWS:

THE VETERANS' ADMINISTRATION IS CONSIDERING THE PROMULGATION OF A PROVISION OF REGULATIONS AND PROCEDURE WHICH WOULD AUTHORIZE AN EMPLOYEE, WHOSE CONTRACT OF EMPLOYMENT PROVIDES THAT SUBSISTENCE WILL BE FURNISHED HIM BY THE GOVERNMENT, TO BE REIMBURSED THE COST OF MEALS WHICH HE NECESSARILY PROCURES AT HIS OWN EXPENSE WHILE PERFORMING OFFICIAL DUTY AWAY FROM THE STATION TO WHICH HE IS ASSIGNED.

THE CASES WHICH WILL BE INVOLVED ARE THOSE WHERE EMPLOYEES, SUCH AS ATTENDANTS, ARE REQUIRED TO PERFORM TRAVEL OF SHORT DURATION 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. A SIMILAR CASE WAS INVOLVED IN 6 COMP. GEN. 417, BUT THE CIRCUMSTANCES ARE NOW DIFFERENT FROM THOSE OBTAINING AT THE TIME OF THE DECISION, SINCE A CHANGE HAS BEEN MADE IN THE CONTRACTS OF EMPLOYMENT.

PRIOR TO THE DATE OF THE DECISION IT WAS THE PRACTICE TO INCLUDE IN THE CONTRACTS OF EMPLOYMENT OF THOSE EMPLOYEES WHO WERE TO BE FURNISHED SUBSISTENCE BY THE GOVERNMENT THE PROVISION THAT A SALARY AT A CERTAIN RATE PER ANNUM WITH SUBSISTENCE WOULD BE PAID AND AN EXAMPLE OF THOSE CONTRACTS OF EMPLOYMENT IS SHOWN BY THE ATTACHED EXHIBIT NO. 1.

AT PRESENT IT IS THE PRACTICE TO PROVIDE IN THE CONTRACTS OF EMPLOYMENT OF SUCH PERSONS THAT A SALARY OF A CERTAIN RATE PER ANNUM WILL BE PAID WITH DEDUCTIONS OF SPECIFIED AMOUNTS FOR SUBSISTENCE OR ANY OTHER SERVICE WHICH IS TO BE FURNISHED UNDER THE CONTRACT OF EMPLOYMENT. AN EXAMPLE OF THIS FORM OF CONTRACT OF EMPLOYMENT IS SHOWN BY THE ATTACHED EXHIBIT NO. 2.

THE MEANING OF THE SYMBOLS WHICH ARE USED TO DESIGNATE THE CLASSES OF QUARTERS, SUBSISTENCE, AND LAUNDRY TO BE FURNISHED BY THE GOVERNMENT ARE OUTLINED IN PARAGRAPH 9298 OF VETERANS' ADMINISTRATION REGULATIONS AND PROCEDURE, WHICH IS AS FOLLOWS:

"APPOINTMENT LETTERS WILL AUTHORIZE THE FURNISHING OF QUARTERS AND/OR FULL SUBSISTENCE AND/OR LAUNDRY. SYMBOLS WILL BE USED IN PERSONNEL JOURNAL TRANSACTIONS AND IN APPOINTMENT LETTERS TO INDICATE THE VALUE OF SEPARATE ALLOWANCES. THE SYMBOLS HEREIN SPECIFIED MUST BE USED; THEY ARE UNDERSTOOD BY THE GENERAL ACCOUNTING OFFICE.

"QUARTERS--- TYPE OF QUARTERS WILL BE INDICATED ("A," "B," "C," OR "D"). THE NUMBER OF ROOMS WILL BE INDICATED. FOR INSTANCE, THE SYMBOL FOR A CLASS A THREE-ROOM, KITCHEN AND BATH DWELLING UNIT WILL BE "A3.' IT WILL BE ASSUMED THAT THE DWELLING UNIT IS FURNISHED UNLESS OTHERWISE INDICATED. IF UNFURNISHED, THE SYMBOL WILL BE ITALICIZED AS "A3.'

"WHERE BREAKFAST ROOM OR DINING ALCOVE IS PROVIDED IN LIEU OF A DINING ROOM IT WILL BE INDICATED BY "X," FOR INSTANCE,"A3X.'

"IN CASE OF NON-HOUSEKEEPING QUARTERS (ONE ROOM) THE NUMERAL "1" WILL BE PLACED BEFORE THE LETTER "A," "B," "C," OR "D; " IF THE NON HOUSEKEEPING UNIT CONTAINS MORE THAN ONE ROOM, THE NUMBER IN FRONT OF THE LETTER WILL SO INDICATE--- FOR INSTANCE, 2A. THE NUMBER OF OCCUPANTS, WHETHER ONE OR MORE, WILL BE INDICATED IMMEDIATELY THEREAFTER. THE NUMERAL "3" AFTER THE LETTER, THEREFORE, WILL INDICATE THREE OR MORE IN A ROOM. IF THE ROOM HAS A BATH, THE SYMBOL WILL BE ITALICIZED. FOR INSTANCE, WHERE ONE EMPLOYEE IS OCCUPYING CLASS A NON HOUSEKEEPING QUARTERS, WITH BATH, THE SYMBOL WILL BE "1A1.' IF MAID SERVICE IS NOT FURNISHED, THE LETTER A, B, C, OR D WILL BE PLACED IN PARENTHESES, FOR INSTANCE, 1/B) 2SL.

"QUARTERS CLASSIFIED AS D WILL BE DESCRIBED SIMPLY BY PLACING IN PARENTHESIS THE YEARLY VALUE THEREOF, PER EMPLOYEE, ESTABLISHED IN CENTRAL OFFICE IN ACCORDANCE WITH R. AND P. 3951; FOR INSTANCE,"D (60).'

" "D" ALSO WILL BE THE SYMBOL USED FOR OTHER QUARTERS FOR WHICH SPECIAL RATES ARE ESTABLISHED, WITH THE YEARLY VALUE AUTHORIZED BY CENTRAL OFFICE INDICATED IN PARENTHESES. THUS, THE SYMBOL "D" IS NOT RESTRICTED TO REFER TO ONLY QUARTERS THAT ARE CLASS D.

"SUBSISTENCE--- "S" WILL INDICATE SUBSISTENCE, THE VALUE OF WHICH IS $22.50 A MONTH; "T," THE VALUE OF WHICH IS $27.50 A MONTH. ("U" WILL INDICATE SUBSISTENCE, ONE MEAL A DAY, CAFETERIA, $7.50 A MONTH; "V," TWO MEALS A DAY, CAFETERIA, $15.00 A MONTH; "W," ONE MEAL A DAY, WAITER SERVICE, $9.15 A MONTH; "Y," TWO MEALS A DAY, WAITER SERVICE, $18.30 A MONTH.)

"LAUNDRY--- "L" WILL INDICATE PERSONAL LAUNDRY, THE VALUE OF WHICH IS $2.50 A MONTH; "M," LAUNDRY OF HOUSEHOLD LINEN, THE VALUE OF WHICH IS $2.50 A MONTH; "N," LAUNDRY OF HOUSEHOLD LINEN, THE VALUE OF WHICH IS $4.00 A MONTH.

"AS A COMPOSITE EXAMPLE OF THE SYMBOLS GIVEN ABOVE IS THE FOLLOWING, SHOWING OCCUPANCY BY AN EMPLOYEE, SALARY $3000 PER ANNUM, STATIONED AT A FACILITY, OF A CLASS A THREE-ROOM, KITCHEN AND BATH DWELLING UNIT, FURNISHED WITH BREAKFAST ROOM IN LIEU OF A DINING ROOM, AND LAUNDRY (HOUSEHOLD LINEN); $3900 (A3XM $600). THE METHOD OF SHOWING SALARY AND ALLOWANCES AS INDICATED IN THIS EXAMPLE WILL BE FOLLOWED. THE TOTAL SALARY WILL BE INDICATED, THEN THE ALLOWANCES FURNISHED AND THE TOTAL VALUE OF THE ALLOWANCES.'

THE CHARGES TO BE MADE FOR MEALS FURNISHED PERSONS OTHER THAN EMPLOYEES AND FOR MEALS FURNISHED EMPLOYEES UPON A BASIS OTHER THAN IN ACCORDANCE WITH A CONTRACT OF EMPLOYMENT ARE OUTLINED IN PARAGRAPH 957 OF VETERANS' ADMINISTRATION REGULATIONS AND PROCEDURE, WHICH IS AS FOLLOWS:

"THE VALUE OF SUBSISTENCE FURNISHED OTHER THAN UNDER CONTRACT OF EMPLOYMENT IS AS FOLLOWS: WHERE LESS THAN FULL SUBSISTENCE--- THAT IS, LESS THAN THREE MEALS PER DAY--- IS FURNISHED STATION EMPLOYEES OR VETERANS' ADMINISTRATION EMPLOYEES DETAILED TO A STATION OTHER THAN WITH TRAVEL ALLOWANCE, THE CHARGE FOR ALL CLASSES WILL BE (REGARDLESS OF THE SOURCE OF PAYMENT), BREAKFAST, 30 CENTS; DINNER, 40 CENTS; AND SUPPER, 30 CENTS. AT FACILITIES WHERE THE MAIN MEAL IS SERVED IN THE EVENING, THE CHARGES WILL BE BREAKFAST, 30 CENTS; NOON MEAL OR LUNCHEON, 30 CENTS; EVENING MEAL OR DINNER, 40 CENTS. FOR VETERANS' ADMINISTRATION EMPLOYEES IN TRAVEL STATUS, CONCESSIONERS, GUESTS OF PATIENTS, MEMBERS OR EMPLOYEES, AND WELFARE WORKERS OF ANY ORGANIZATION, THE CHARGE WILL BE 50 CENTS FOR EACH SINGLE MEAL OR $1 PER DAY FOR THREE MEALS. UNDER NO CIRCUMSTANCES WILL MEALS BE FURNISHED GRATUITOUSLY (SEE R. AND P. 955 (E) FOR MEALS FOR ENTERTAINERS). THE CHARGE FOR FULL SUBSISTENCE (FOR EMPLOYEES) WILL BE IN ACCORDANCE WITH RATES FIXED IN R. AND P. 9294 (ALSO SEE R. AND P. 9302).'

THE CHARGES TO BE MADE FOR SUBSISTENCE FURNISHED EMPLOYEES IN ACCORDANCE WITH THE TERMS OF A CONTRACT OF EMPLOYMENT ARE OUTLINED IN PARAGRAPH 9294 OF VETERANS' ADMINISTRATION REGULATIONS AND PROCEDURE, WHICH IS AS FOLLOWS:

"VALUE OF SUBSISTENCE--- (A) FOR AN EMPLOYEE RECEIVING WAITER SERVICE, TABLE CLOTHS, LINEN NAPKINS, ETC., IN CONNECTION THEREWITH--- $27.50 A MONTH (FOR FULL SUBSISTENCE; $18.30 A MONTH FOR TWO MEALS A DAY; $9.15 A MONTH FOR ONE MEAL A DAY).

"/B) FOR AN EMPLOYEE FURNISHED SUBSISTENCE IN CAFETERIA OR FAMILY STYLE OR IN A MANNER OTHER THAN INDICATED IN PARAGRAPH (A/--- $22.50 A MONTH, (FOR FULL SUBSISTENCE; $15.00 A MONTH FOR TWO MEALS A DAY; $7.50 A MONTH FOR ONE MEAL A DAY.) AT THOSE FACILITIES WHERE A LIMITED TYPE OF WAITER SERVICE IS FURNISHED TO EMPLOYEES ON A SUBSISTENCE BASIS, IN MAIN DINING ROOMS, WHERE BOTH PATIENTS AND/OR MEMBERS AND EMPLOYEES EAT THEIR MEALS, THERE BEING NO SEPARATE DINING ROOM FOR PERSONNEL, THE CHARGE FOR SUBSISTENCE IS $22.50 A MONTH.'

IN ARRIVING AT THESE RATES CONSIDERATION WAS GIVEN THE NORMAL AMOUNT OF LEAVE WHICH WOULD BE TAKEN BY THE EMPLOYEES AT WHICH TIME MEALS WOULD NOT BE CONSUMED.

THE DATA REGARDING THE AMOUNTS CHARGED FOR SUBSISTENCE FURNISHED VARIOUS CLASSES OF PERSONS IS CONSIDERED PERTINENT TO THE QUESTION AT ISSUE, SINCE IT DOES NOT APPEAR UNREASONABLE TO LIMIT ACCORDINGLY THE MAXIMUM AMOUNT ALLOWABLE AS REIMBURSEMENT FOR A MEAL WHICH AN EMPLOYEE NECESSARILY SECURED AWAY FROM HIS OFFICIAL STATION.

IT IS REQUESTED THAT THE MATTER BE GIVEN CONSIDERATION BY YOUR OFFICE AND THAT THIS ADMINISTRATION BE ADVISED AS TO WHETHER REIMBURSEMENT IS PERMISSIBLE UNDER THE CIRCUMSTANCES OUTLINED AND ALSO AS TO THE MAXIMUM AMOUNT WHICH MAY BE ALLOWED FOR EACH MEAL PROCURED UNDER THESE CIRCUMSTANCES.

IT IS UNDERSTOOD FROM YOUR ABOVE-QUOTED LETTER THAT THERE IS CONTEMPLATED THE PROMULGATION OF A PROVISION OF REGULATIONS AND PROCEDURE WHICH WOULD PROVIDE FOR A PROPORTIONATE REDUCTION OF THE AMOUNT DEDUCTED FROM THE GROSS SALARY OF CERTAIN EMPLOYEES OF THE VETERANS' ADMINISTRATION IN THOSE CASES WHERE BY REASON OF THEIR ABSENCE FROM HEADQUARTERS, ON OFFICIAL BUSINESS, THE EMPLOYEES ARE PREVENTED FROM RECEIVING CERTAIN MEALS TO WHICH THEY ARE ENTITLED IN KIND BY VIRTUE OF THE CONTRACT OF EMPLOYMENT, RATHER THAN, AS STATED, A REIMBURSEMENT OF "THE COST OF MEALS" NECESSARILY PROCURED BY THEM AT THEIR OWN EXPENSE WHILE PERFORMING OFFICIAL DUTY AWAY FROM THE STATIONS TO WHICH ASSIGNED.

SECTION 3 OF THE ACT OF MARCH 5, 1928, 45 STAT. 193, PROVIDES AS FOLLOWS:

THE HEAD OF AN EXECUTIVE DEPARTMENT OR INDEPENDENT ESTABLISHMENT, WHERE, IN HIS JUDGMENT, CONDITIONS OF EMPLOYMENT REQUIRE IT, MAY CONTINUE TO FURNISH CIVILIANS EMPLOYED IN THE FIELD SERVICE WITH QUARTERS, HEAT, LIGHT, HOUSEHOLD EQUIPMENT, SUBSISTENCE, AND LAUNDRY SERVICE; AND APPROPRIATIONS FOR THE FISCAL YEAR 1929 AND THEREAFTER OF THE CHARACTER HERETOFORE USED FOR SUCH PURPOSES ARE HEREBY MADE AVAILABLE THEREFOR: PROVIDED, THAT THE REASONABLE VALUE OF SUCH ALLOWANCES SHALL BE DETERMINED AND CONSIDERED AS PART OF THE COMPENSATION IN FIXING THE SALARY OF SUCH CIVILIANS.

THE SAMPLE CONTRACT OF EMPLOYMENT SUBMITTED BY YOU, DESIGNATED AS EXHIBIT NO. 2, AND PAY ROLLS ON FILE IN THIS OFFICE DISCLOSE THAT SALARIES OF EMPLOYEES OF THE CLASS HERE INVOLVED ARE FIXED UPON AN ANNUAL BASIS IN ACCORDANCE WITH THE TERMS OF THE CLASSIFICATION ACT OF 1923, AS AMENDED, AND THAT, UNDER THE PROVISIONS OF SECTION 3 OF THE ACT OF MARCH 5, 1928, SUPRA, THE VALUE OF SUBSISTENCE, AS WELL AS QUARTERS, FURNISHED IN KIND IS REGARDED AS A PART OF THE COMPENSATION OF THE POSITIONS, WHICH VALUE IS DEDUCTED FROM THE TOTAL SALARY OF THE POSITIONS WHEN SUBSISTENCE, AS WELL AS QUARTERS, IS SO FURNISHED IN KIND--- THE REMAINDER, ONLY, BEING PAID IN CASH.

IN OTHER WORDS, IT IS UNDERSTOOD THAT THE VALUE OF ALL SUBSISTENCE TO BE FURNISHED IN KIND BY THE GOVERNMENT (WHETHER ONE OR MORE MEALS PER DAY) IS ADMINISTRATIVELY DETERMINED, AND THAT ONLY THE VALUE OF THE SUBSISTENCE ACTUALLY FURNISHED IN KIND IS DEDUCTED FROM THE TOTAL SALARY OF THE EMPLOYEE--- THE REMAINDER BEING PAID IN CASH.

THEREFORE, IN THE EVENT EMPLOYEES ARE PREVENTED FROM RECEIVING MEALS ORDINARILY FURNISHED THEM IN KIND BECAUSE OF THEIR BEING AWAY FROM HEADQUARTERS ON OFFICIAL BUSINESS IT WOULD APPEAR PROPER TO REDUCE THE AMOUNT OF THE DEDUCTION, THEREBY INCREASING THE AMOUNT OF THE CASH PART OF THE COMPENSATION DUE THEM, BY THE DETERMINED VALUE OF THE MEALS WHICH THE EMPLOYEES WERE UNABLE TO RECEIVE IN KIND. THE INCREASE IN THE AMOUNT OF CASH TO BE PAID UNDER SUCH CIRCUMSTANCES WOULD BE PAID NOT AS ITEMS OF SUBSISTENCE UNDER THE SUBSISTENCE EXPENSE ACT OF 1926 AND THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS (SEE PARAGRAPH 51), PAYABLE FROM THE TRAVELING EXPENSE APPROPRIATION, BUT AS A PART OF THE CASH COMPENSATION OF THE EMPLOYEE PAYABLE FROM THE APPROPRIATION FOR SALARIES. SEE 18 COMP. GEN. 590; ID. 919. ACCORDINGLY, THERE WOULD APPEAR NO OBJECTION TO THE PROMULGATION OF A PROVISION OF REGULATIONS AND PROCEDURE TO THAT EFFECT, AND THE VALUE OF THE MEALS FIXED IN EXISTING REGULATIONS APPEARING REASONABLE, THIS OFFICE IS NOT REQUIRED TO OBJECT TO THE USE OF SUCH VALUATION WITH REFERENCE TO THE DETERMINATION OF THE INCREASED AMOUNT OF CASH REMUNERATION DUE EMPLOYEES BY REASON OF MEALS NOT FURNISHED THEM IN KIND UNDER THE AFORESAID CIRCUMSTANCES.