A-3712, JULY 24, 1924, 4 COMP. GEN. 104

A-3712: Jul 24, 1924

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COMPENSATION FOR LEAVE OF ABSENCE - NAVY YARD EMPLOYEES - APPROPRIATIONS COMPENSATION FOR LEAVE OF ABSENCE GRANTED NAVY YARD EMPLOYEES IS CHARGEABLE TO THE APPROPRIATION CURRENT WHEN THE LEAVE OF ABSENCE IS TAKEN AND PAYABLE AT THE RATE THEN CURRENT. REGARDLESS OF THE RATE OR APPROPRIATION CURRENT WHEN THE LEAVE WAS EARNED. 1924: I HAVE YOUR LETTER OF JUNE 24. THE DEPARTMENT WAS AUTHORIZED TO REIMBURSE EMPLOYEES FOR LEAVE OF ABSENCE ORIGINALLY TAKEN WITHOUT PAY WHERE SUCH EMPLOYEES SUBSEQUENTLY SURRENDERED AN EQUAL NUMBER OF DAYS ACCRUED LEAVE. THIS DECISION ALSO REQUIRED THAT THE DAYS FOR WHICH PAYMENT WAS BEING MADE BE SHOWN ON THE PAY ROLL. WHERE THE PERIOD COVERED BY SUCH RETROACTIVE LEAVE OF ABSENCE WAS IN A PRIOR FISCAL YEAR.

A-3712, JULY 24, 1924, 4 COMP. GEN. 104

COMPENSATION FOR LEAVE OF ABSENCE - NAVY YARD EMPLOYEES - APPROPRIATIONS COMPENSATION FOR LEAVE OF ABSENCE GRANTED NAVY YARD EMPLOYEES IS CHARGEABLE TO THE APPROPRIATION CURRENT WHEN THE LEAVE OF ABSENCE IS TAKEN AND PAYABLE AT THE RATE THEN CURRENT, REGARDLESS OF THE RATE OR APPROPRIATION CURRENT WHEN THE LEAVE WAS EARNED.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, JULY 24, 1924:

I HAVE YOUR LETTER OF JUNE 24, 1924, READING:

IN THE DECISION OF THE COMPTROLLER OF THE TREASURY OF JANUARY 16, 1906, (XII COMP. DEC. 398), THE DEPARTMENT WAS AUTHORIZED TO REIMBURSE EMPLOYEES FOR LEAVE OF ABSENCE ORIGINALLY TAKEN WITHOUT PAY WHERE SUCH EMPLOYEES SUBSEQUENTLY SURRENDERED AN EQUAL NUMBER OF DAYS ACCRUED LEAVE. THIS DECISION ALSO REQUIRED THAT THE DAYS FOR WHICH PAYMENT WAS BEING MADE BE SHOWN ON THE PAY ROLL.

IN THE ORIGINAL ENFORCEMENT OF THIS DECISION THE AUDITOR FOR THE NAVY DEPARTMENT REQUIRED, WHERE THE PERIOD COVERED BY SUCH RETROACTIVE LEAVE OF ABSENCE WAS IN A PRIOR FISCAL YEAR, THAT THE APPROPRIATION OF THE PRIOR FISCAL YEAR, AND TO WHICH THE EMPLOYEE WOULD HAVE BEEN CHARGED HAD HE BEEN PAID AT THE TIME, BE SHOWN ON THE PAY ROLL.

IN SUBSEQUENT DECISION OF MARCH 6, 1907, (XIII COMP. DEC. 584), DECEMBER 4, 1911, (XVIII COMP. DEC. 414), AUGUST 21, 1916, (XXIII COMP. DEC. 136), SEPTEMBER 22, 1916, (XXIII COMP. DEC. 193), NOVEMBER 2, 1916, (XXIII COMP. DEC. 277), JUNE 12, 1917, (XXIII COMP. DEC. 724) AND AUGUST 7, 1918, (XXV COMP. DEC. 128), WHILE THE APPROPRIATION CHARGEABLE WAS NOT IN QUESTION AND WAS NOT SPECIFICALLY MENTIONED, THE INFERENCE HAS BEEN DRAWN THAT THE APPROPRIATION, THE RATE OF PAY, AND ALL OTHER CONDITIONS WERE TO REMAIN AS THOUGH THE EMPLOYEE WERE BEING PAID ON THE DATE OF WHICH THE ABSENCE ORIGINALLY OCCURRED.

THERE ARE TWO CLASSES OF EMPLOYEES AFFECTED BY THIS PROCEDURE:

(A) CLERKS, DRAFTSMEN, CHEMISTS, MESSENGERS, ETC., WHO ARE APPOINTED FROM SPECIFIC APPROPRIATIONS.

(B) MECHANICAL OR SHOP EMPLOYEES WHO ARE EMPLOYED WITHOUT REGARD TO SPECIFIC APPROPRIATIONS AND WHO ARE CHARGED TO THE APPROPRIATION UNDER WHICH THEY ARE DIRECTLY OR INDIRECTLY ENGAGED IN WORK.

IN THE CASE OF EMPLOYEES APPOINTED UNDER SPECIFIC APPROPRIATIONS, THE DETERMINATION OF THE APPROPRIATION TO WHICH THIS RETROACTIVE LEAVE OF ABSENCE IS CHARGEABLE CAN BE DETERMINED WITHOUT DIFFICULTY. IN THE CASE OF THE MECHANICAL OR SHOP EMPLOYEES, IT IS IN MANY INSTANCES IMPOSSIBLE TO SPECIFY THE APPROPRIATION ACCURATELY. MANY OF THESE EMPLOYEES ARE CHARGED TO MAINTENANCE ACCOUNTS WHICH ARE ALLOCATED TO APPROPRIATIONS IN TOTAL, THE DISTRIBUTION BEING IN ACCORDANCE WITH THE ACT OF JUNE 30, 1914. SUCH CASES THE DESIGNATION OF AN APPROPRIATION IS PURELY ARBITRARY AND WITHOUT POSSIBILITY OF SUBSTANTIATION.

AT THE PRESENT TIME SOME OF THE NAVY YARDS ARE ENDEAVORING TO COMPLY WITH THE ORIGINAL REQUIREMENTS OF THE AUDITOR FOR THE NAVY DEPARTMENT, WHILE OTHER YARDS, WITH THE APPROVAL OF THE GENERAL ACCOUNTING OFFICE, ARE ONLY DESIGNATING THE APPROPRIATIONS ON THE PAY ROLL IN THE CASE OF RETROACTIVE LEAVE GRANTED CLERKS, DRAFTSMAN, CHEMISTS, MESSENGERS, ETC., FOR A PRIOR FISCAL YEAR.

YOUR DECISION IS REQUESTED AS TO WHETHER THE APPROPRIATION OF THE PRIOR FISCAL YEAR TO WHICH AN EMPLOYEE WOULD HAVE BEEN CHARGED IF WORKING, SHALL BE SHOWN ON THE PAY ROLL IN THE CASE OF RETROACTIVE LEAVE.

(A) IN THE CASE OF CLERKS, DRAFTSMEN, CHEMISTS, MESSENGERS, ETC., CARRIED ON THE CLASSIFIED ROLL; AND

(B) IN THE CASE OF MECHANICS AND OTHER EMPLOYEES CARRIED ON THE SHOP ROLL WHERE THE APPROPRIATION TO WHICH THEY ARE CHARGEABLE IS NOT DEFINITELY DETERMINED.

IT WAS HELD IN 25 COMP. DEC. 128, AS TO LEAVE WITH PAY OF NAVY YARD EMPLOYEES GRANTED IN THE SECOND SERVICE YEAR AND APPLIED AGAINST OR SUBSTITUTED FOR DAYS OF LEAVE WITHOUT PAY GRANTED IN THE FIRST SERVICE YEAR, THAT THE RATE OF PAY AUTHORIZED FOR SUCH EMPLOYEES WAS THE RATE CURRENT WHEN THE LEAVE WITHOUT PAY WAS ACTUALLY TAKEN, APPROPRIATION OR APPROPRIATIONS TO BE CHARGED BEING THOSE CURRENT AT THE TIME OF SUCH LEAVE WITHOUT PAY. FOLLOWING THAT DECISION, WHERE TWO FISCAL YEARS WERE INVOLVED, IT WAS NECESSARY TO STATE THE APPROPRIATIONS FOR THE CURRENT AS WELL AS FOR THE PRIOR FISCAL YEAR, BECAUSE THE PAY ROLL IS REQUIRED TO BE SUMMARIZED OR SEGREGATED TO SHOW THE CHARGES AGAINST THE APPROPRIATIONS PROPERLY CHARGEABLE WITH THE AMOUNT OF THE PAY ROLL.

FROM THE STANDPOINT OF PRACTICAL ACCOUNTING, THE CHARGING OF APPROPRIATIONS CURRENT WHEN LEAVE IS GRANTED APPEARS TO BE THE BETTER ACCOUNTING PROCEDURE, AND IT IS NOT ALTOGETHER CLEAR BUT THAT SUCH ACCOUNTING PRACTICE IS REQUIRED. A NAVY YARD EMPLOYEE WHO, IN ACCORDANCE WITH THE TERMS OF THE ACT OF AUGUST 29, 1916, 39 STAT. 617, MAY BE GRANTED SECOND SERVICE YEAR LEAVE WITH PAY, AS WELL AS LEAVE WITH PAY FOR HIS FIRST SERVICE YEAR, MAY RECEIVE SUCH LEAVE WITH PAY IN HIS SECOND YEAR; THAT IS, HE IS AUTHORIZED TO BE ABSENT 60 WORKING DAYS IN HIS SECOND SERVICE YEAR AND TO RECEIVE THEREFOR PAY AT THE RATE CURRENT WHEN THE LEAVE IS GRANTED AND TAKEN, CHARGEABLE UNDER THE THEN CURRENT APPROPRIATION, AND THAT REGARDLESS OF THE FACT THAT THE LEAVE ACTUALLY ACCRUED DURING A PRIOR YEAR THOUGH THE GRANTING OF SUCH LEAVE MAY NOT HAVE BEEN AUTHORIZED UNTIL A SUBSEQUENT FISCAL YEAR. IT IS DIFFICULT TO DISTINGUISH THIS SITUATION FROM THE ONE WHERE THE LEAVE WITH PAY GRANTED IN THE SECOND SERVICE YEAR IS SUBSTITUTED FOR LEAVE WITHOUT PAY GRANTED IN THE FIRST SERVICE YEAR. IN EACH INSTANCE THE GRANT MAY BE BASED ON LEAVE ACCRUING ON ACCOUNT OF SERVICE IN A PRIOR FISCAL YEAR, THE AUTHORITY TO GRANT SUCH LEAVE WITH PAY NOT ACCRUING UNTIL THE EXPIRATION OF THE FIRST SERVICE YEAR, WHICH MAY BE, AND USUALLY IS, THE FISCAL YEAR SUBSEQUENT TO THE ONE IN WHICH THE LEAVE WAS BEING EARNED.

THE RULE AS TO LEAVE WITH PAY IS THAT IT IS CHARGEABLE UNDER THE APPROPRIATION OR APPROPRIATIONS OF THE DEPARTMENT OR ESTABLISHMENT, OR SUBDIVISION THEREOF, WHERE THE GRANTEE IS EMPLOYED AT THE TIME THE LEAVE IS TAKEN, PAYMENT BEING MADE FOR SUCH LEAVE AT THE RATE THEN CURRENT, REGARDLESS OF THE RATE CURRENT WHEN THE LEAVE WAS EARNED AND REGARDLESS OF THE LEAVE BEING PARTLY EARNED IN A DEPARTMENT OR ESTABLISHMENT, OR SUBDIVISION THEREOF, OTHER THAN THE ONE GRANTING THE LEAVE. 13 COMP. DEC. 584.

THE STATUTORY AUTHORITY TO GRANT THE LEAVE THE SECOND YEAR RESULTS IN OBLIGATING THE APPROPRIATION FOR THE SECOND YEAR WITH ALL THE LEAVE AUTHORIZED TO BE TAKEN IN THE SECOND YEAR. THERE CAN BE NO RETROACTIVE OBLIGATION OF AN APPROPRIATION AND THE PRIOR YEAR APPROPRIATION IS NOT CHARGEABLE WITH LEAVE ACCRUING FOR FIRST-YEAR SERVICE. SUCH PROCEDURE MAY BE FOLLOWED HEREAFTER.