A-3414, JULY 2, 1924, 4 COMP. GEN. 7

A-3414: Jul 2, 1924

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IS AN INCREASE IN THE BASIC SALARY FOR THE ENLARGED POSITION OF CHIEF CLERK AND SUPERINTENDENT. IS SUBJECT TO THE 2 1/2 PERCENT RETIREMENT DEDUCTION. THERE IS FOR CONSIDERATION THE QUESTION WHETHER THE $25 PER MONTH PAID TO THE CHIEF CLERK OF THE ARMY WAR COLLEGE FOR SUPERINTENDENT OF THE BUILDING IS SUBJECT TO THE 2 1/2 PERCENT RETIREMENT FUND DEDUCTION. ACCORDINGLY THE POSITION OF CHIEF CLERK WAS ENLARGED BY LAW TO INCLUDE THE DUTIES OF SUPERINTENDENT OF THE ARMY WAR COLLEGE BUILDING. AS COMPENSATION FOR SUCH ADDITIONAL DUTIES THERE WAS ADDED TO THE REGULAR COMPENSATION OTHERWISE FIXED FOR THE POSITION OF CHIEF CLERK THE SUM OF $25 PER MONTH. THAT IS. THE POSITION OF CHIEF CLERK AND SUPERINTENDENT WAS FIXED BY LAW AND A REGULAR AMOUNT OF COMPENSATION PROVIDED THEREFOR.

A-3414, JULY 2, 1924, 4 COMP. GEN. 7

RETIREMENT DEDUCTIONS FROM BASIC COMPENSATION OF CIVILIAN EMPLOYEES THE ADDITIONAL AMOUNT PAID TO THE CHIEF CLERK, ARMY WAR COLLEGE, IN ACCORDANCE WITH THE ACTS OF JUNE 30, 1922, 42 STAT. 718, AND MARCH 2, 1923, 42 STAT. 1380, FOR SUPERINTENDENCE OF THE ARMY WAR COLLEGE BUILDING, IS AN INCREASE IN THE BASIC SALARY FOR THE ENLARGED POSITION OF CHIEF CLERK AND SUPERINTENDENT, AND IS SUBJECT TO THE 2 1/2 PERCENT RETIREMENT DEDUCTION.

DECISION BY COMPTROLLER GENERAL MCCARL, JULY 2, 1924:

IN CONNECTION WITH THE SETTLEMENT OF THE ACCOUNTS OF CAPT. CARL HALLA, FINANCE DEPARTMENT, UNITED STATES ARMY, THERE IS FOR CONSIDERATION THE QUESTION WHETHER THE $25 PER MONTH PAID TO THE CHIEF CLERK OF THE ARMY WAR COLLEGE FOR SUPERINTENDENT OF THE BUILDING IS SUBJECT TO THE 2 1/2 PERCENT RETIREMENT FUND DEDUCTION.

THE APPROPRIATION FOR THE ARMY WAR COLLEGE, 1923, ACT OF JUNE 30, 1922, 42 STAT. 718, PROVIDES ,FOR PAY OF THE FOLLOWING: CHIEF CLERK, $2,000.' IT ALSO PROVIDES "$25 PER MONTH ADDITIONAL TO REGULAR COMPENSATION TO CHIEF CLERK FOR SUPERINTENDENCE OF THE ARMY WAR COLLEGE BUILDING.' SEE ALSO 1924 APPROPRIATION, ACT OF MARCH 2, 1923, 42 STAT. 1380. THE PROVISION DOES NOT APPEAR IN THE APPROPRIATION ACT FOR THE FISCAL YEAR 1925. SEE ACT OF JUNE 7, 1924, 43 STAT. 480.

SECTION 8 OF THE CIVIL SERVICE RETIREMENT ACT OF MAY 22, 1920, 41 STAT. 618, PROVIDES THAT ,THERE SHALL BE DEDUCTED AND WITHHELD FROM THE BASIC SALARY, PAY, OR COMPENSATION OF EACH EMPLOYEE TO WHOM THIS ACT APPLIES A SUM EQUAL TO 2 1/2 PERCENT OF SUCH EMPLOYEE'S BASIC SALARY, PAY, OR COMPENSATION.' SECTION 2 OF THE SAME ACT PROVIDES AS FOLLOWS:

THE TERM "BASIC SALARY, PAY, OR COMPENSATION" WHEREVER USED IN THIS ACT SHALL BE SO CONSTRUED AS TO EXCLUDE FROM THE OPERATION OF THE ACT ALL BONUSES, ALLOWANCES, OVERTIME PAY, OR SALARY, PAY, OR COMPENSATION GIVEN IN ADDITION TO THE BASE PAY OF THE POSITIONS AS FIXES BY LAW OR REGULATION.

THE APPROPRIATION ACTS FOR 1923 AND 1924 ADDED AN ADDITIONAL DUTY TO THE OFFICE OF CHIEF CLERK AND PRESCRIBED AN ADDITIONAL AMOUNT TO BE PAID FOR THAT ADDITIONAL DUTY. ACCORDINGLY THE POSITION OF CHIEF CLERK WAS ENLARGED BY LAW TO INCLUDE THE DUTIES OF SUPERINTENDENT OF THE ARMY WAR COLLEGE BUILDING, AND AS COMPENSATION FOR SUCH ADDITIONAL DUTIES THERE WAS ADDED TO THE REGULAR COMPENSATION OTHERWISE FIXED FOR THE POSITION OF CHIEF CLERK THE SUM OF $25 PER MONTH, WHICH MUST BE CONSIDERED AS AN INCREASE IN THE BASIC SALARY OF THE ENLARGED POSITION; THAT IS, THE POSITION OF CHIEF CLERK AND SUPERINTENDENT WAS FIXED BY LAW AND A REGULAR AMOUNT OF COMPENSATION PROVIDED THEREFOR, TO WIT, $2,300 PER ANNUM. ACCORDINGLY THE ADDITIONAL ALLOWANCE DOES NOT COME WITHIN THE EXCEPTION IN SECTION 2 OF THE RETIREMENT ACT AND THEREFORE IS SUBJECT TO THE 2 1/2 PERCENT RETIREMENT DEDUCTION.

REFUND OF ALL AMOUNTS NOT DEDUCTED FROM THE ADDITIONAL COMPENSATION PROVIDED FOR THE SERVICE OF SUPERINTENDENCE OF THE ARMY WAR COLLEGE BUILDING SHOULD BE MADE AND THE APPROPRIATIONS SHOULD BE ADJUSTED ACCORDINGLY. SEE 2 COMP. GEN. 525.