A-43585, AUGUST 5, 1932, 12 COMP. GEN. 182

A-43585, AUGUST 5, 1932, 12 COMP. GEN. 182

ECONOMY ACT - FILLING VACANT POSITIONS - TEMPORARY EMPLOYEES - REALLOCATION BY PERSONNEL CLASSIFICATION BOARD THE FILLING OF A VACANCY BY PRESIDENTIAL APPROVAL CONSTITUTES A WAIVER OF THE REQUIREMENT THAT THE COMPENSATION OF THE VACANT POSITION BE IMPOUNDED IN SO FAR AS IT IS NECESSARY TO MAKE USE THEREOF FOR PAYMENT OF THE NEW APPOINTEE. THE SALARY OF THE POSITION FOR THE TIME IT REMAINED VACANT MUST BE IMPOUNDED UNLESS SUCH IMPOUNDING IS SPECIFICALLY WAIVED BY THE PRESIDENT. TEMPORARY EMPLOYEES WHO, PRIOR TO JULY 1, 1932, WERE NOT ENTITLED TO LEAVE OF ABSENCE WITH PAY, WOULD APPEAR NOT TO BE SUBJECT TO THE 5-DAY WEEK OR FURLOUGH PROVISIONS OF SECTION 101 (A) AND (B) OF THE ECONOMY ACT BUT THEIR COMPENSATION MUST BE REDUCED 8 1/3 PERCENT IN ACCORDANCE WITH SECTION 105 (D) (6) THEREOF. THE ADVANCEMENT IN GRADE AND SALARY OF AN EMPLOYEE WHOSE POSITION HAS BEEN REALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD IS NOT AN ADMINISTRATIVE PROMOTION AND IS NOT PROHIBITED BY SECTION 202 OF THE ECONOMY ACT. THE PROVISION IN SECTION 101 (B) OF THE ECONOMY ACT THAT SATURDAY SHALL BE COUNTED AS ONE-HALF IS APPLICABLE ONLY WHEN COMPUTING THE 24 DAYS' LEGISLATIVE FURLOUGH. ANY ABSENCES ON SATURDAY IN EXCESS OF THE 24 DAYS' LEGISLATIVE FURLOUGH WILL BE COUNTED IN ACCORDANCE WITH THE DECISIONS AND REGULATIONS IN FORCE PRIOR TO JULY 1, 1932, RELATIVE TO ABSENCES IN A NONPAY STATUS. THE CHARGES TO BE MADE TO OTHER GOVERNMENT SERVICES OR OUTSIDE AGENCIES AS THE COST OF REPAY WORK ARE THE GROSS AMOUNT TO BE CHARGED AGAINST OF THE EMPLOYEES INCLUDING THE AMOUNTS IMPOUNDED UNDER THE ECONOMY ACT.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, AUGUST 5, 1932:

THERE HAS BEEN RECEIVED YOUR LETTER OF JULY 22, 1932, REQUESTING DECISION OF FIVE QUESTIONS WHICH WILL BE HEREINAFTER STATED AND ANSWERED IN THE ORDER PRESENTED.

(1) DOES THE IMPOUNDING PROVISION OF SECTION 203 OF THE ACT OF JUNE 30, 1932, SUPRA, APPLY TO THE UNEXPENDED PORTION OF A COMPENSATION DUE TO THE FACT THAT THE JOB WAS VACANT FOR A PERIOD? AS AN ILLUSTRATION, A POSITION IS VACANT ON JULY 1, 1932, OR BECOMES VACANT AFTER THAT DATE BUT IS SUBSEQUENTLY FILLED BY AUTHORITY OF THE PRESIDENT. SHOULD THE SALARY OF THE POSITION BETWEEN JULY 1, OR THE TIME IT BECOMES VACANT, AND THE TIME IT IS FILLED BE IMPOUNDED UNDER THE PROVISIONS OF THE SECTION IN QUESTION OR NOT? IT WOULD SEEM THAT IF THE PRESIDENT HAS AUTHORIZED THE FILLING OF A POSITION THE CASE IS REMOVED FROM THE INHIBITION AGAINST FILLING VACANCIES, AS WELL AS THE IMPOUNDING PORTION OF SECTION 203.

SECTION 203 OF THE ACT OF JUNE 30, 1932, PROVIDES:

NO APPROPRIATION AVAILABLE TO ANY EXECUTIVE DEPARTMENT OR INDEPENDENT ESTABLISHMENT OR TO THE MUNICIPAL GOVERNMENT OF THE DISTRICT OF COLUMBIA DURING THE FISCAL YEAR ENDING JUNE 30, 1933, SHALL BE USED TO PAY THE COMPENSATION OF AN INCUMBENT APPOINTED TO ANY CIVIL POSITION UNDER THE UNITED STATES GOVERNMENT OR THE MUNICIPAL GOVERNMENT OF THE DISTRICT OF COLUMBIA WHICH IS VACANT ON JULY 1, 1932, OR TO ANY SUCH POSITION WHICH MAY BECOME VACANT AFTER SUCH DATE: PROVIDED, THAT THIS INHIBITION SHALL NOT APPLY (A) TO ABSOLUTELY ESSENTIAL POSITIONS THE FILLING OF WHICH MAY BE AUTHORIZED OR APPROVED IN WRITING BY THE PRESIDENT OF THE UNITED STATES, (B) TO TEMPORARY, EMERGENCY, SEASONAL, OR COOPERATIVE POSITIONS, OR (C) TO COMMISSIONED, COMMISSIONED WARRANT, WARRANT, AND ENLISTED PERSONNEL, AND CADETS, OF THE COAST GUARD. THE APPROPRIATIONS OR PORTIONS OF APPROPRIATIONS UNEXPENDED BY THE OPERATION OF THIS SECTION SHALL NOT BE USED FOR ANY OTHER PURPOSES BUT SHALL BE IMPOUNDED AND RETURNED TO THE TREASURY, AND A REPORT OF ALL SUCH VACANCIES, THE NUMBER THEREOF FILLED, AND THE AMOUNTS UNEXPENDED, FOR THE PERIOD BETWEEN JULY 1, 1932, AND OCTOBER 31, 1932, SHALL BE SUBMITTED TO CONGRESS ON THE FIRST DAY OF THE NEXT REGULAR SESSION: PROVIDED, THAT SUCH IMPOUNDING OF FUNDS MAY BE WAIVED IN WRITING BY THE PRESIDENT OF THE UNITED STATES IN CONNECTION WITH ANY APPROPRIATION OR PORTION OF APPROPRIATION, WHEN IN HIS JUDGMENT, SUCH ACTION IS NECESSARY AND IN THE PUBLIC INTEREST.

ANY FUNDS SAVED BY A POSITION REMAINING VACANT FOR ANY TIME ON OR AFTER JULY 1, 1932, ARE ,APPROPRIATIONS OR PORTIONS OF APPROPRIATIONS UNEXPENDED BY THE OPERATION OF" SECTION 203, AND MUST BE IMPOUNDED UNLESS THE IMPOUNDING BE WAIVED IN WRITING BY THE PRESIDENT PURSUANT TO THE SECOND PROVISO OF SAID SECTION. AS THE FILLING OF A VACANCY WITH PRESIDENTIAL APPROVAL NECESSARILY REQUIRES THE PAYMENT OF THE COMPENSATION OF THAT POSITION TO THE APPOINTEE, THE PRESIDENTIAL AUTHORITY FOR FILLING THE VACANCY MAY BE CONSIDERED, ALSO, AS A WAIVER OF THE IMPOUNDING OF THE SALARY OF THAT POSITION IN SO FAR AS IT IS NECESSARY TO MAKE USE OF SUCH FUNDS FOR PAYMENT TO THE NEW APPOINTEE. IN OTHER WORDS, TO THE EXTENT THAT THE APPROPRIATION FOR THE POSITION IS USED TO PAY THE SALARY OF A PERSON APPOINTED TO FILL THE VACANCY PURSUANT TO THE PRESIDENT'S WRITTEN AUTHORIZATION OR APPROVAL OF THE FILLING OF THE VACANCY, THE APPROPRIATION IS NOT UNEXPENDED BY THE OPERATION OF THE SECTION. HOWEVER, THE IMPOUNDING OF THE SALARY OF THE POSITION COVERING THE TIME THE POSITION REMAINED VACANT IS REQUIRED, UNLESS SUCH IMPOUNDING BE WAIVED SPECIFICALLY IN WRITING BY THE PRESIDENT.

(2) DOES THE FURLOUGH PROVISION (SECTIONS 101-102) APPLY TO TEMPORARY EMPLOYEES OR ARE THEY EXCLUDED UNDER THE PROVISIONS OF SECTION 105 (D/-6? THE COMMISSIONER OF CUSTOMS, IN A LETTER DATED JULY 19, 1932, MAKES THE FOLLOWING STATEMENT CONCERNING TEMPORARY EMPLOYEES IN HIS SERVICE:

"THE BUREAU OF CUSTOMS APPOINTS EACH YEAR SOME TWO HUNDRED MORE OR LESS TEMPORARY EMPLOYEES FOR PERIODS VARYING FROM TWO TO NINE MONTHS EACH YEAR, WHO RENDER SERVICES AT BRIDGES, ROADS, AND OTHER PLACES IN VARIOUS CUSTOMS DISTRICTS WHERE NEEDED DURING THE SUMMER TOURIST SEASON. ONLY A SUFFICIENT NUMBER ARE APPOINTED TO PERFORM THE NECESSARY DUTIES DAILY, SEVEN DAYS EACH WEEK.

"IN THE PAST THESE TEMPORARY EMPLOYEES WERE NOT GRANTED LEAVE WITH PAY, ANY ABSENCE FROM DUTY BEING CHARGED AS LEAVE WITHOUT PAY.

"IT APPEARS THAT THE PROVISIONS OF SECTION 101 (B) OF THE ACT OF JUNE 30, 1932 (PUB. NO. 212), COULD BE APPLIED TO THESE EMPLOYEES.

"HOWEVER, IF EACH OF THESE TWO HUNDRED EMPLOYEES WERE ALLOWED TWO DAYS FURLOUGH LEAVE EACH MONTH IT WOULD AMOUNT TO THE LOSS OF A TOTAL OF 400 DAYS' SERVICE DURING EACH MONTH; AND AS THE PERMANENT CUSTOMS EMPLOYEES WOULD LIKEWISE BE ON FURLOUGH LEAVE DURING THE SAME MONTH, IT WOULD REQUIRE APPROXIMATELY FIFTEEN ADDITIONAL TEMPORARY EMPLOYEES TO PROVIDE SUITABLE SUBSTITUTES TO PERFORM THE SERVICES DURING THE ABSENCE OF THE OTHER TEMPORARY EMPLOYEES.

"THE APPOINTMENT OF ADDITIONAL TEMPORARY EMPLOYEES IS IMPRACTICABLE IN THAT THE PRESENT NUMBER OF TEMPORARY EMPLOYEES APPOINTED IN THE DIFFERENT DISTRICTS VARY FROM TWO TO FIFTY-FOUR, WHO ARE ASSIGNED TO DIFFERENT PORTS AND PLACES IN THE DISTRICT ACCORDING TO THE PARTICULAR NEEDS. IT WOULD ALSO INVOLVE THE ADDITIONAL EXPENSE RESULTING IN NO SAVINGS BY REASON OF THE APPLICATION OF SECTION 101 (B) OF THE ACT APPROVED JUNE 30, 1932, TO THIS CLASS OF EMPLOYEES.

"UNDER THE CIRCUMSTANCES ENUMERATED ABOVE, INFORMATION IS DESIRED AS TO WHETHER OR NOT UNDER THE PROVISIONS OF SECTION 162 SUCH EMPLOYEES ARE EXEMPT FROM THE PROVISIONS OF SECTION 101 (B) AND, IF SO, IT APPEARS THAT UNDER SECTION 102 IT WOULD REQUIRE THE APPROVAL IN WRITING BY THE PRESIDENT OF THE UNITED STATES TO EXEMPT THESE EMPLOYEES FROM FURLOUGH LEAVE AND TO APPLY SECTION 105 OF THE ACT, PROVIDING FOR A REDUCTION OF COMPENSATION WITHOUT FURLOUGH LEAVE.'

SECTION 104 DEFINES THE TERMS "OFFICER" AND "EMPLOYEE" AS USED IN TITLE I AS MEANING "ANY PERSON RENDERING SERVICES IN OR UNDER ANY BRANCH OR SERVICE OF THE UNITED STATES GOVERNMENT OR THE GOVERNMENT OF THE DISTRICT OF COLUMBIA," WITH CERTAIN EXCEPTIONS NOT HERE MATERIAL. TEMPORARY EMPLOYEES SUCH AS REFERRED TO IN YOUR SUBMISSION CLEARLY COME WITHIN THAT DEFINITION. SEE A-43301, JULY 20, 1932, 12 COMP. GEN. 83. HOWEVER, SECTION 105 PROVIDES:

SEC. 105. DURING THE FISCAL YEAR ENDING JUNE 30, 1933---

(D) IN THE CASE OF THE FOLLOWING PERSONS THE RATE OF COMPENSATION IS REDUCED AS FOLLOWS: IF MORE THAN $1,000 PER ANNUM BUT LESS THAN $10,000 PER ANNUM, 8 1/3 PERCENTUM; IF $10,000 PER ANNUM OR MORE, BUT LESS THAN $12,000 PER ANNUM, 10 PERCENTUM; IF $12,000 PER ANNUM OR MORE, BUT LESS THAN $15,000 PER ANNUM, 12 PERCENTUM; IF $15,000 PER ANNUM OR MORE, BUT LESS THAN $20,000 PER ANNUM, 15 PERCENTUM; IF $20,000 PER ANNUM OR MORE, 20 PERCENTUM:

(1) PERSONS EXEMPTED, UNDER SECTION 102, FROM THE PROVISIONS OF SUBSECTIONS (A) AND (B) OF SECTION 101;

(6) OFFICERS AND EMPLOYEES (AS DEFINED IN SECTION 104 (A) ( OCCUPYING POSITIONS THE NATURE OF THE DUTIES AND PERIODS OF WORK OF WHICH MAKE IT IMPRACTICABLE TO APPLY THE PROVISIONS OF SUBSECTION (A) AND (B) OF SECTION 101.

IF IT SHOULD BE ADMINISTRATIVELY DETERMINED THAT THE NATURE OF THE DUTIES AND PERIODS OF WORK OF THE EMPLOYEES HERE IN QUESTION MAKE IT IMPRACTICALBE TO APPLY THE PROVISIONS OF SUBSECTIONS (A) OR (B) TO THEM--- AND GENERALLY SPEAKING, IT WOULD SEEM IMPRACTICABLE TO APPLY SAID PROVISIONS TO CLASSES OF EMPLOYEES WHO PRIOR TO JULY 1, 1932, WERE NOT ENTITLED TO ANNUAL LEAVE OF ABSENCE WITH PAY--- THERE SHOULD BE APPLIED TO THEM THE 8 1/3 PERCENT REDUCTION WITH NO FURLOUGH OR TIME OFF AS PROVIDED FOR IN SAID SECTION 105 (D) (6) AND THERE COULD BE NO NECESSITY OR OCCASION FOR ANY ACTION BY THE PRESIDENT UNDER SECTION 102.

(3) DOES THE PROVISION OF SECTION 202 OPERATE AGAINST THE ADVANCEMENT IN GRADE AND SALARY OF AN EMPLOYEE WHOSE JOB HAS BEEN REALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD? AS AN ILLUSTRATION, A JOB OF AN EMPLOYEE WHICH HAS BEEN IN GRADE CAF-2, WITH COMPENSATION AT THE RATE OF $1,440 PER ANNUM, HAS BEEN REALLOCATED ON APPEAL, OR OTHERWISE TO GRADE CAF-3. MAY SUCH EMPLOYEE BE ADVANCED TO THE REALLOCATED JOB AND RECEIVE THE COMPENSATION PROVIDED THEREFOR, NAMELY, $1,620 PER ANNUM.$

SECTION 202 OF THE ACT OF JUNE 30, 1932, PROVIDES:

NO ADMINISTRATIVE PROMOTIONS IN THE CIVIL BRANCH OF THE UNITED STATES GOVERNMENT OR THE GOVERNMENT OF THE DISTRICT OF COLUMBIA SHALL BE MADE DURING THE FISCAL YEAR ENDING JUNE 30, 1933: PROVIDED, THAT THE FILLING OF A VACANCY, WHEN AUTHORIZED BY THE PRESIDENT, BY THE APPOINTMENT OF THE EMPLOYEE OF A LOWER GRADE, SHALL NOT BE CONSTRUED AS AN ADMINISTRATIVE PROMOTION, BUT NO SUCH APPOINTMENT SHALL INCREASE THE COMPENSATION OF SUCH EMPLOYEE TO A RATE IN EXCESS OF THE MINIMUM RATE OF THE GRADE TO WHICH SUCH EMPLOYEE IS APPOINTED, UNLESS SUCH MINIMUM RATE WOULD REQUIRE AN ACTUAL REDUCTION IN COMPENSATION. THE PRESIDENT SHALL SUBMIT TO CONGRESS A REPORT OF THE VACANCIES FILLED UNDER THIS SECTION UP TO NOVEMBER 1, 1932, ON THE FIRST DAY OF THE NEXT REGULAR SESSION. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO COMMISSIONED, COMMISSIONED WARRANT, WARRANT AND ENLISTED PERSONNEL, AND CADETS, OF THE COAST GUARD.

IN DECISION A-43462, JULY 26, 1932, 12 COMP. GEN. 120, IT WAS HELD THAT AN ADVANCEMENT IN GRADE AND SALARY OF AN EMPLOYEE WHOSE POSITION HAS BEEN REALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD IS NOT AN ADMINISTRATIVE PROMOTION AND IS NOT PROHIBITED BY SECTION 202, SUPRA.

(4) UNDER SECTION 101 IT IS PROVIDED THAT FOR THE PURPOSE OF THE FURLOUGH "TWENTY-FOUR WORKING DAYS (COUNTING SATURDAY AS ONE-HALF DAY) SHALL BE CONSIDERED AS THE EQUIVALENT OF ONE CALENDAR MONTH.' AFTER AN EMPLOYEE HAS COMPLETED HIS FURLOUGH OF TWENTY-FOUR DAYS, WILL ADDITIONAL ABSENCE ON SATURDAY BE COUNTED AS A HALF DAY OR AS FOUR HOURS? THE QUESTION IS RAISED CONCERNING EMPLOYEES WHO ARE ORDINARILY EMPLOYED FOR ONLY SEVEN HOURS PER DAY.

THE PROVISION IN SECTION 101 (B) OF THE ECONOMY ACT THAT SATURDAY SHALL BE COUNTED AS ONE-HALF DAY IS APPLICABLE ONLY WHEN COMPUTING THE 24 DAYS' LEGISLATIVE FURLOUGH UNDER THAT SECTION OF THE ACT, THE 24 DAYS HAVING RELATION TO WHERE THE FURLOUGH IS TAKEN IN PERIODS OF TIME LESS THAN A CALENDAR MONTH. ANY ABSENCES ON SATURDAY IN EXCESS OF THE 24 DAYS' FURLOUGH WILL BE COUNTED IN ACCORDANCE WITH THE DECISIONS AND REGULATIONS IN FORCE PRIOR TO JULY 1, 1932, RELATIVE TO ABSENCES IN A NONPAY STATUS.

(5) THE FUNDS EXPENDED BY THE BUREAU OF ENGRAVING AND PRINTING ARE OBTAINED FROM TWO SOURCES, NAMELY, (1) APPROPRIATIONS BY CONGRESS AND (2) PAYMENTS RECEIVED FOR PRINTING FEDERAL RESERVE NOTES, POSTAGE STAMPS AND OTHER CLASSES NOT APPROPRIATED FOR BY CONGRESS. SOME EMPLOYEES ARE WHOLLY ENGAGED UPON REPAY WORK, SOME WHOLLY ON APPROPRIATED (NON REPAY) WORK, AND SOME ON BOTH. THE CHARGE FOR REPAY WORK IS THE ACTUAL COST THEREOF. ALL THE DEDUCTIONS FOR FURLOUGH ARE IMPOUNDED, THE RATES CHARGED FOR REPAY WORK WILL BE MORE THAN THE COST BY AN AMOUNT EQUAL TO THE FURLOUGH DEDUCTIONS. IF THE DEDUCTIONS ARE IMPOUNDED ONLY FOR WORK ACCOMPLISHED WITH THE APPROPRIATION, AND THIS SEEMS TO BE THE CORRECT COURSE, THE CHARGE FOR REPAY WORK WILL BE THE ACTUAL COST THEREOF. YOUR DECISION IS REQUESTED AS TO THE CORRECT PROCEDURE TO BE FOLLOWED IN CONNECTION WITH THE FOREGOING.

SECTION 104 OF THE ACT DEFINES "OFFICE" AND "EMPLOYEE" AS FOLLOWS:

(A) THE TERMS "OFFICER" AND "EMPLOYEE" MEAN ANY PERSON RENDERING SERVICES IN OR UNDER ANY BRANCH OR SERVICE OF THE UNITED STATES GOVERNMENT OR THE GOVERNMENT OF THE DISTRICT OF COLUMBIA, BUT DO NOT INCLUDE (1) OFFICERS WHOSE COMPENSATION MAY NOT, UNDER THE CONSTITUTION BE DIMINISHED DURING THEIR CONTINUANCE IN OFFICE; (2) SENATORS, REPRESENTATIVES IN CONGRESS, DELEGATES, AND RESIDENT COMMISSIONERS; (2) OFFICERS AND EMPLOYEES ON THE ROLLS OF THE SENATE AND HOUSE OF REPRESENTATIVES; (4) CARRIERS IN THE RURAL MAIL DELIVERY SERVICE; (5) OFFICERS AND MEMBERS OF THE POLICE DEPARTMENT OF THE DISTRICT OF COLUMBIA, OF THE FIRE DEPARTMENT OF THE DISTRICT OF COLUMBIA, OF THE UNITED STATES PARK POLICE IN THE DISTRICT OF COLUMBIA, AND OF THE WHITE HOUSE POLICE; (6) TEACHERS IN THE PUBLIC SCHOOLS OF THE DISTRICT OF COLUMBIA; (7) PUBLIC OFFICIALS AND EMPLOYEES WHOSE COMPENSATION IS DERIVED FROM ASSESSMENTS ON BANKS AND/OR IS NOT PAID FROM THE FEDERAL TREASURY; (8) THE ENLISTED PERSONNEL OF THE ARMY, NAVY, COAST GUARD, AND MARINE CORPS; (9) POSTMASTERS AND POSTAL EMPLOYEES OF POST OFFICES OF THE FIRST, SECOND, AND THIRD CLASSES WHOSE SALARY OR ALLOWANCES ARE BASED ON GROSS POSTAL RECEIPTS, AND POSTMASTERS OF THE FOURTH CLASS; (10) ANY PERSON IN RESPECT OF ANY OFFICE, POSITION, OR EMPLOYMENT THE AMOUNT OF COMPENSATION OF WHICH IS EXPRESSLY FIXED BY INTERNATIONAL AGREEMENT; AND (11) ANY PERSON IN RESPECT OF ANY OFFICE, POSITION, OR EMPLOYMENT THE COMPENSATION OF WHICH IS PAID UNDER THE TERMS OF ANY CONTRACT IN EFFECT ON THE DATE OF THE ENACTMENT OF THIS ACT, IF SUCH COMPENSATION MAY NOT LAWFULLY BE REDUCED. THE FOREGOING DEFINITIONS WOULD INCLUDE ALL OF THE EMPLOYEES OF YOUR OFFICE EXCEPT, IF SUCH THERE BE, EMPLOYEES EXCLUSIVELY ENGAGED UPON SUCH WORK THAT THEIR ENTIRE COMPENSATION IS COLLECTED FROM BANKS NOT SUPPORTED BY APPROPRIATED FUNDS; THAT IS, WHOSE COMPENSATION IS NOT PAID FROM UNITED STATES TREASURY. THE FACT THAT THE GOVERNMENT MAY BE REIMBURSED FOR THE COST OF WORK ON WHICH CERTAIN EMPLOYEES MAY BE ENGAGED DOES NOT OPERATE TO EXEMPT SUCH EMPLOYEES FROM THE PROVISIONS OF SECTION 101 FOR SUCH PERIODS AS THEY HAVE BEEN ENGAGED ON THAT WORK. NEITHER DOES THE FACT THAT THE COMPENSATION ACTUALLY PAID THE EMPLOYEES HAS BEEN REDUCED BY THE OPERATION OF THE ECONOMY ACT AUTHORIZE ANY REDUCTION IN THE AMOUNT OF THE COST TO BE REIMBURSED. IN OTHER WORDS, THE AMOUNT REQUIRED UNDER THE ACT TO BE WITHHELD FROM THE EMPLOYEES AND IMPOUNDED IS TO BE INCLUDED AS A PART OF THE COST TO BE REIMBURSED.

IN THE INTEREST OF UNIFORMITY IN THE MATTER OF ACCOUNTING FOR THE FUNDS REQUIRED TO BE IMPOUNDED, IT HAS BEEN DIRECTED THAT THE SALARY DEDUCTIONS UNDER TITLE I BE SHOWN UPON THE PAY ROLLS AND SALARY VOUCHERS OF THE SERVICE IN WHICH THE EMPLOYEE IS ENGAGED AND IMPOUNDED FROM THE APPROPRIATIONS THERE INVOLVED. A-42691 AND A-43276, JULY 12, 1932. THEREFORE, WITH THE POSSIBLE EXCEPTION ABOVE-MENTIONED, IT WILL BE NECESSARY FOR ALL DEDUCTIONS OR SAVINGS IN SALARIES OR COMPENSATION REQUIRED BY TITLE I OF THE ECONOMY ACT TO BE SHOWN UPON THE PAY ROLLS OF THE BUREAU OF ENGRAVING AND PRINTING AND IMPOUNDED UNDER THE APPROPRIATION OR FUND UNDER WHICH THE PAYMENTS ARE MADE. THE NET RESULT WILL BE THAT FOR THE TIME SERVED BY EACH EMPLOYEE THERE WILL BE CHARGED AGAINST THE BUREAU APPROPRIATIONS THE NET AMOUNT PAID THE EMPLOYEE AS WELL AS THE AMOUNT OF SAVINGS TO BE IMPOUNDED. THE ACTUAL COST OF REPAY WORK, SO FAR AS THE BUREAU APPROPRIATIONS ARE CONCERNED IS, THEREFORE, THE GROSS AMOUNT OF SUCH CHARGES AGAINST THE BUREAU APPROPRIATIONS (INCLUDING AMOUNTS IMPOUNDED) AND SUCH GROSS AMOUNT SHOULD FORM THE BASIS OF CHARGES TO OTHER GOVERNMENT SERVICES, ETC., FOR WHICH REPAY WORK IS PERFORMED.

AS TO THE POSSIBLE EXCEPTIONS NOTED ABOVE, SECTION 104 (A) (7) SPECIFICALLY EXEMPTS FROM THE DEFINITION OF "OFFICER" AND "EMPLOYEE," "PUBLIC OFFICIALS AND EMPLOYEES WHOSE COMPENSATION IS DERIVED FROM ASSESSMENTS ON BANKS AND/OR IS NOT PAID FROM THE FEDERAL TREASURY.' AS TO EMPLOYEES WITHIN THIS EXCEPTION--- IF THERE BE ANY IN THIS BUREAU--- SEE DECISION TO YOU OF JULY 20, 1932, A-43369, 12 COMP. GEN. 93. AS NO DEDUCTIONS ARE TO BE MADE FROM THE SALARIES OF EMPLOYEES WHOSE COMPENSATION IS NOT PAID FROM THE FEDERAL TREASURY, IT FOLLOWS, OF COURSE, THAT THE GROSS AMOUNT OF THEIR COMPENSATION WOULD BE CONSIDERED IN COMPUTING THE COST TO BE CHARGED TO THE BANKS.