A-25199, JANUARY 9, 1929, 8 COMP. GEN. 353

A-25199: Jan 9, 1929

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

REQUIRING THAT ONLY ONE PAY ROLL PER MONTH BE SUBMITTED FOR AUDIT IS NOT DISCRETIONARY WITH THE ADMINISTRATIVE OFFICES. WHEN ARE ALLOCATIONS AND REALLOCATIONS MADE BY THE PERSONNEL CLASSIFICATION BOARD EFFECTIVE UNDER OUR PRESENT PLAN OF SUBMITTING TWO PAY ROLLS PER MONTH TO YOUR OFFICE? HEREAFTER FOR EMPLOYEES RECEIVING SALARIES ON A MONTHLY OR ANNUAL BASIS ONLY ONE PAY ROLL FOR EACH MONTH WILL BE REQUIRED TO BE SUBMITTED TO THE GENERAL ACCOUNTING OFFICE. THE TOTAL AMOUNT OF THE RETIREMENT DEDUCTION FOR EACH MONTH WILL BE DEDUCTED ON SUCH MONTHLY PAY ROLL. UNTIL A SPECIAL FORM OF RECEIPT IS PRESCRIBED FOR USE IN MAKING THE MID-MONTH PAYMENT TEMPORARY RECEIPTS MAY BE TAKEN ON THE REGULAR PAY-ROLL FORM OR ON FORMS WHICH MAY BE AVAILABLE IN THE SEVERAL DEPARTMENTS AND ESTABLISHMENTS.

A-25199, JANUARY 9, 1929, 8 COMP. GEN. 353

PAY ROLLS - ONE PAY ROLL PER MONTH THE ACCOUNTING RULE ANNOUNCED FOR THE GUIDANCE OF ALL ADMINISTRATIVE OFFICES IN GENERAL ACCOUNTING OFFICE GENERAL REGULATIONS NO. 54, DATED JULY 6, 1926, REQUIRING THAT ONLY ONE PAY ROLL PER MONTH BE SUBMITTED FOR AUDIT IS NOT DISCRETIONARY WITH THE ADMINISTRATIVE OFFICES, BUT MANDATORY TO ALL, WITH THE EXCEPTION STATED IN SUPPLEMENT NO. 1, DATED SEPTEMBER 10, 1926, APPLICABLE TO THE FIELD SERVICE.

COMPTROLLER GENERAL MCCARL TO THE CHAIRMAN, FEDERAL TRADE COMMISSION, JANUARY 9, 1929:

CONSIDERATION HAS BEEN GIVEN TO YOUR LETTER OF NOVEMBER 19, 1928, REQUESTING DECISION ON THE FOLLOWING QUESTIONS:

FIRST. DOES GENERAL REGULATIONS NO. 54 AND SUPPLEMENT NO. 1 AMENDING THE SAME REQUIRE THAT ONLY ONE PAY ROLL PER MONTH MUST BE SUBMITTED TO YOUR OFFICE?

SECOND. WHEN ARE ALLOCATIONS AND REALLOCATIONS MADE BY THE PERSONNEL CLASSIFICATION BOARD EFFECTIVE UNDER OUR PRESENT PLAN OF SUBMITTING TWO PAY ROLLS PER MONTH TO YOUR OFFICE?

FIRST. PARAGRAPH 3 OF GENERAL REGULATIONS NO. 54, DATED JULY 6, 1926, 6 COMP. GEN. 879, 880, PROVIDES AS FOLLOWS:

3. HEREAFTER FOR EMPLOYEES RECEIVING SALARIES ON A MONTHLY OR ANNUAL BASIS ONLY ONE PAY ROLL FOR EACH MONTH WILL BE REQUIRED TO BE SUBMITTED TO THE GENERAL ACCOUNTING OFFICE, AND THE TOTAL AMOUNT OF THE RETIREMENT DEDUCTION FOR EACH MONTH WILL BE DEDUCTED ON SUCH MONTHLY PAY ROLL. THE MID-MONTH PAYMENT TO SUCH EMPLOYEES SHALL BE THE AMOUNT IN EVEN DOLLARS NEXT BELOW THE AMOUNT DUE AFTER DEDUCTION FOR THE RETIREMENT FUND. UNTIL A SPECIAL FORM OF RECEIPT IS PRESCRIBED FOR USE IN MAKING THE MID-MONTH PAYMENT TEMPORARY RECEIPTS MAY BE TAKEN ON THE REGULAR PAY-ROLL FORM OR ON FORMS WHICH MAY BE AVAILABLE IN THE SEVERAL DEPARTMENTS AND ESTABLISHMENTS.

SUPPLEMENT NO. 1, DATED SEPTEMBER 10, 1926, 6 COMP. GEN. 880, ADDED THE FOLLOWING SENTENCE TO THE ABOVE-QUOTED PARAGRAPH:

WHERE PHYSICAL CONDITIONS, THE NUMBER OF CHANGES IN PERSONNEL, THE PRACTICE OF PAYING BY CHECK, OR PARTICULAR STATUTORY REQUIREMENTS MAKE NECESSARY, FIELD PAY ROLLS SHOWING THE EXACT BASIC SALARY, THE EXACT 3 1/2 PERCENT RETIREMENT DEDUCTION, AND THE NET AMOUNT PAYABLE TO EACH EMPLOYEE COMPUTED IN ACCORDANCE WITH THE SALARY TABLES OF 1926, MAY BE SUBMITTED TWICE A MONTH.

THIS SUPPLEMENT IS APPLICABLE ONLY TO THE FIELD SERVICE. THE REQUIREMENT TO SUBMIT BUT ONE PAY ROLL COVERING THE ENTIRE MONTH WAS INTENDED TO BE UNIFORMLY APPLIED TO ALL DEPARTMENTS AND ESTABLISHMENTS. IT WAS NOT INTENDED THAT EACH ADMINISTRATIVE OFFICE SHOULD HAVE A DISCRETION IN THE MATTER. ACCORDINGLY, THE FIRST QUESTION IS ANSWERED IN THE AFFIRMATIVE.

SECOND. DECISION OF SEPTEMBER 23, 1926, 6 COMP. GEN. 202, HELD AS FOLLOWS (QUOTING FROM THE SYLLABUS):

IN VIEW OF THE PROVISIONS OF GENERAL REGULATIONS NO. 54, DATED JULY 6, 1926, PRESCRIBING ONE PAY ROLL FOR EACH MONTH TO BE SUBMITTED TO THE GENERAL ACCOUNTING OFFICE, THE "PAY PERIOD" WITHIN THE MEANING OF DECISIONS DATED SEPTEMBER 8, 1924, 4 COMP. GEN. 280, AND FEBRUARY 26, 1925, 4 COMP. GEN. 721, IS THE ENTIRE MONTH. THE INCREASES AND DECREASES IN COMPENSATION RESULTING FROM THE ALLOCATION OR REALLOCATION OF A POSITION SHOULD BE MADE EFFECTIVE FROM THE FIRST OF THE MONTH IN WHICH NOTICE OF THE ALLOCATION OR REALLOCATION IS RECEIVED IN THE ADMINISTRATIVE OFFICE. THIS DECISION WILL BE EFFECTIVE FOR ALLOCATIONS OR REALLOCATIONS, NOTICE OF WHICH IS RECEIVED IN THE ADMINISTRATIVE OFFICE ON OR AFTER SEPTEMBER 1, 1926.

NO SUBSEQUENT CHANGE HAS BEEN MADE IN THIS RULE, AND IT IS APPLICABLE TO THE FEDERAL TRADE COMMISSION. THE SECOND QUESTION IS ANSWERED ACCORDINGLY.