A-43525, JULY 30, 1932, 12 COMP. GEN. 142

A-43525: Jul 30, 1932

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THE SALARY OF SUCH POSITION IS REQUIRED TO BE IMPOUNDED AND WOULD BE SUBSEQUENTLY AVAILABLE ONLY AS TO "ABSOLUTELY ESSENTIAL POSITIONS. IS NOT TO BE REGARDED AS THE FILLING OF VACANCIES WITHIN THE MEANING OF SECTION 202 AND 203 OF THE ECONOMY ACT. DEDUCTIONS FOR DAYS ABSENT ON LEGISLATIVE FURLOUGH UNDER THE TERMS OF SECTION 101 (B) OF THE ECONOMY ACT ARE REQUIRED TO BE BASED ON THE TOTAL SALARY RATE. WHICH ARE REQUIRED TO BE CONSIDERED AS PART OF THE "COMPENSATION" UNDER THE TERMS OF THE ACT OF MARCH 5. WHICH HERETOFORE HAVE NOT BEEN FIXED ACCORDING TO THE PRINCIPLES OF CLASSIFICATION BUT AT STRAIGHT PER ANNUM SALARIES FOR THE PART-TIME SERVICE. ARE EXEMPT FROM PERCENTAGE REDUCTIONS REQUIRED BY THE ECONOMY ACT.

A-43525, JULY 30, 1932, 12 COMP. GEN. 142

ECONOMY ACT - FILLING OF VACANCIES - TRANSFER OF EMPLOYEES A POSITION VACANT AT THE CLOSE OF BUSINESS JUNE 30, 1932, MUST BE CONSIDERED AS VACANT JULY 1, 1932, AND SUCH VACANCY CAN NOT BE AVOIDED IN CONNECTION WITH APPLICATION OF SECTION 203 OF THE ECONOMY ACT BY MAKING THE APPOINTMENT PRIOR TO JULY 1, 1932, AND THE SALARY OF SUCH POSITION IS REQUIRED TO BE IMPOUNDED AND WOULD BE SUBSEQUENTLY AVAILABLE ONLY AS TO "ABSOLUTELY ESSENTIAL POSITIONS, THE FILLING OF WHICH MAY BE AUTHORIZED OR APPROVED IN WRITING BY THE PRESIDENT OF THE UNITED STATES," WHICH ACTION BY THE PRESIDENT WOULD RELATE BACK TO THE DATE OF ACTUAL ENTRY UPON DUTY UNDER THE APPOINTMENT. THE SIMULTANEOUS TRANSFER OF TWO EMPLOYEES OF THE SAME GRADE OR CLASS FROM ONE POSITION TO ANOTHER, NOT INVOLVING ANY INCREASED EXPENDITURE FROM PERSONNEL APPROPRIATIONS FOR THE FISCAL YEAR 1933, IS NOT TO BE REGARDED AS THE FILLING OF VACANCIES WITHIN THE MEANING OF SECTION 202 AND 203 OF THE ECONOMY ACT. DEDUCTIONS FOR DAYS ABSENT ON LEGISLATIVE FURLOUGH UNDER THE TERMS OF SECTION 101 (B) OF THE ECONOMY ACT ARE REQUIRED TO BE BASED ON THE TOTAL SALARY RATE, INCLUDING THE CASH PAID PLUS THE DETERMINED VALUE OF ALLOWANCES FURNISHED IN KIND, WHICH ARE REQUIRED TO BE CONSIDERED AS PART OF THE "COMPENSATION" UNDER THE TERMS OF THE ACT OF MARCH 5, 1928, 45 STAT. 193. THE SALARY RATES OF THOSE PART-TIME PRISON PHYSICIANS UNDER THE DEPARTMENT OF JUSTICE, WHO RECEIVE A TOTAL OF $1,000 OR LESS PER ANNUM, WHICH HERETOFORE HAVE NOT BEEN FIXED ACCORDING TO THE PRINCIPLES OF CLASSIFICATION BUT AT STRAIGHT PER ANNUM SALARIES FOR THE PART-TIME SERVICE, THE ENTIRE SALARY SO FIXED BEING PAID WITHOUT REFERENCE TO HOURS OF SERVICE, ARE EXEMPT FROM PERCENTAGE REDUCTIONS REQUIRED BY THE ECONOMY ACT. A-43425 OF JULY 23, 1932, 12 COMP. GEN. 105, INVOLVING PART-TIME PHYSICIANS, DISTINGUISHED.

COMPTROLLER GENERAL MCCARL TO THE ATTORNEY GENERAL, JULY 30, 1932:

CONSIDERATION HAS BEEN GIVEN TO YOUR LETTER OF JULY 18, 1932, REQUESTING DECISION OF A NUMBER OF QUESTIONS INVOLVING THE APPLICATION OF THE ECONOMY ACT OF JUNE 30, 1932, PUBLIC NO. 212, 47 STAT. 382. THE PARAGRAPHS OF YOUR LETTER CONTAINING THE SEVERAL QUESTIONS WILL BE STATED AND CONSIDERED IN THE ORDER APPEARING THEREIN.

THE APPROPRIATIONS FOR THE DEPARTMENT OF JUSTICE FOR FISCAL YEAR 1933 WERE APPROVED ON JULY 1ST. PRIOR TO THAT TIME THE ATTORNEY GENERAL HAD SIGNED SEVERAL APPOINTMENTS TO BE EFFECTIVE ,DATE OF ENTRY UPON DUTY.' SOME OF THESE APPOINTEES ENTERED ON DUTY AT THE USUAL HOUR OF BEGINNING BUSINESS THE MORNING OF JULY 1, 1932, A FEW SUBSEQUENT THERE TO. IT IS POSSIBLE SOME OF THE APPOINTEES MAY HAVE ENTERED UPON DUTY THE EXACT MOMENT THE APPROPRIATION FOR 1933 BECAME AVAILABLE. WITH OTHERS THERE MAY HAVE BEEN A FEW SECONDS OR EVEN MINUTES ELAPSED BEFORE THE APPOINTEE COULD HAVE BEEN CONSIDERED IN DUTY STATUS UPON A STRICT TECHNICAL RULING. THE CASE OF THOSE WHO ENTERED UPON DUTY SUBSEQUENT TO JULY 1, 1932, THE DOUBT ARISES AS TO WHETHER THE POSITION IS TO BE CONSIDERED FILLED, IN THE LIGHT OF THE ECONOMY ACT, WHEN THE ATTORNEY GENERAL OBLIGATED THE APPROPRIATION FOR PAYMENT OF SALARY PRIOR TO JULY 1, 1932.

WHERE THE APPLICANT REPORTED FOR DUTY AT THE USUAL HOUR OF COMMENCING BUSINESS ON JULY 1ST AND PRESENTED AN APPOINTMENT WHICH HAD BEEN SIGNED PRIOR TO THAT DATE IS THE POSITION TO BE CONSIDERED AS VACANT AND THE MONEY IMPOUNDED AND HELD IN THE TREASURY NECESSITATING APPROVAL OF THE PRESIDENT BEFORE THE APPLICANT COULD ACTUALLY ENTER ON DUTY?

WHERE THE LETTER OF APPOINTMENT WAS ISSUED PRIOR TO JULY 1, 1932, THE OBLIGATION AGAINST THE APPROPRIATION TAKEN UP IN THE DEPARTMENT RECORDS AT THE TIME APPOINTMENT WAS APPROVED, ALTHOUGH THE APPOINTEE WAS ALLOWED TO ENTER UPON DUTY SUBSEQUENT TO JULY 1, 1932, IS THE POSITION TO BE CONSIDERED AS VACANT AND THE MONEY IMPOUNDED AND HELD IN THE TREASURY NECESSITATING APPROVAL OF THE PRESIDENT BEFORE THE APPLICANT COULD ACTUALLY ENTER ON DUTY?

IN DECISION OF JULY 15, 1932, TO THE SECRETARY OF WAR, A-39245, A 39328, 12 COMP. GEN. 48, IT WAS STATED:

* * * IN DECISION OF JULY 8, 1932, A-43056, TO THE PUBLIC PRINTER, IT WAS STATED:

"THE PLAIN PURPOSE OF ENACTMENT IS TO EFFECT A SAVING OR ECONOMY TO THE GOVERNMENT DURING THE FISCAL YEAR 1933, AND IT MUST BE CONSTRUED AND APPLIED TO EFFECTUATE THAT PURPOSE. * * *"

IN LINE WITH THIS PURPOSE IT IS NECESSARY TO CONCLUDE THAT NO ADMINISTRATIVE ACTION MAY BE MADE EFFECTIVE DURING THE FISCAL YEAR 1933 WHICH WOULD INCREASE THE SALARY RATE OF EMPLOYEES, WITH THE EXPRESS EXCEPTIONS IN THE STATUTE. THE APPLICATION OF THE DECISION OF THIS OFFICE, DATED JANUARY 11, 1932, TO WHICH YOU REFER, IS SUSPENDED DURING THE FISCAL YEAR 1933.

YOU ARE ADVISED, THEREFORE, THAT YOUR ORDER OF MAY 4, 1932, TO BECOME EFFECTIVE JULY 1, 1932, PROPOSING THE INCREASE OF RATES OF CERTAIN FIELD EMPLOYEES UNDER THE WAR DEPARTMENT, HAS BEEN RENDERED INOPERATIVE BY SECTION 202 OF THE ACT OF JUNE 30, 1932, PROVIDING THAT "NO ADMINISTRATIVE PROMOTIONS IN THE CIVILIAN 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.' * * *

WHILE THE PRINCIPLE THUS STATED WAS WITH PARTICULAR RELATION TO SECTION 202 OF THE ECONOMY ACT, IT IS EQUALLY APPLICABLE WITH RELATION TO SECTION 203 OF THE ACT HERE INVOLVED PROVIDING AS FOLLOWS:

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.

THE PROHIBITION UNDER THIS SECTION IS DIRECTED PRIMARILY AGAINST THE USES OF APPROPRIATIONS FOR THE FISCAL YEAR 1933 SOME OF WHICH WERE ACTUALLY AVAILABLE THE FIRST MOMENT OF THE FISCAL YEAR, THE OTHERS SUBSEQUENTLY BEING MADE AVAILABLE AS OF THAT MOMENT. NO PERIOD OF TIME ON JULY 1, 1932, COULD BE CONSIDERED AS EXISTING WHEN THE RESTRICTIONS OF THIS SECTION WOULD NOT APPLY. SEE SECTION 803 OF THE SAID ACT OF JUNE 30, 1932. THE FILLING OF ANY POSITION, WITH THE EXCEPTIONS NOTED IN THE ACT, INVOLVING PAYMENT OF SALARY UNDER THE 1933 APPROPRIATIONS, ONLY, WOULD BE SUBJECT TO THE STATUTORY RESTRICTIONS, AND THE ADMINISTRATIVE ACTION TAKEN PRIOR TO JULY 1, 1932, PURPORTING TO FILL VACANT POSITIONS AS OF JULY 1, 1932, WAS RENDERED INOPERATIVE BY THE PASSAGE OF THE ECONOMY ACT. THEREFORE, A POSITION VACANT AT THE CLOSE OF BUSINESS JUNE 30, 1932, MUST BE CONSIDERED AS VACANT ON JULY 1, 1932, AND SUCH VACANCY COULD NOT BE AVOIDED IN CONNECTION WITH APPLICATION OF THE ECONOMY ACT BY MAKING THE APPOINTMENT PRIOR TO JULY 1, 1932, AS SUCH APPOINTMENT COULD BE EFFECTIVE ONLY WITH THE EXPIRATION OF THE EXISTING APPOINTMENT, IF ANY, AT THE CLOSE OF BUSINESS JUNE 30, 1932. HENCE, THE SALARY OF SUCH POSITION IS REQUIRED TO BE IMPOUNDED, AND THE AMOUNT OF SUCH SALARY WOULD BE SUBSEQUENTLY AVAILABLE ONLY AS TO "ABSOLUTELY ESSENTIAL POSITIONS THE FILLING OF WHICH MAY BE AUTHORIZED OR APPROVED IN WRITING BY THE PRESIDENT OF THE UNITED STATES.' SEE DECISION OF JULY 12, 1932, A-42691, A-43276, ENTITLED "FURLOUGH AND COMPENSATION DEDUCTIONS, IMPOUNDING OF SAME AND OF VACANCY SAVINGS.' HOWEVER, IF THE APPOINTMENTS WERE IN FACT MADE AND THE APPOINTEES ACTUALLY ENTERED UPON DUTY THEREUNDER AND THE PRESIDENT SHOULD THEREAFTER PURSUANT TO THE PROVISIONS OF SAID SECTION 203 APPROVE, IN WRITING, THE FILLING OF THE VACANCIES, SUCH APPROVAL WOULD RELATE BACK TO THE DATE OF ACTUAL ENTRY UPON DUTY UNDER THE APPOINTMENT.

FOR ADMINISTRATIVE REASONS IT IS FREQUENTLY NECESSARY THAT PERSONNEL IN THE PRISON SERVICE BE TRANSFERRED FROM ONE INSTITUTION TO ANOTHER. MANY CASES THESE TRANSFERS ARE INTERCHANGEABLE. WHERE THERE IS AN INTERCHANGE IN GUARDS; FOR INSTANCE, A GUARD AT ATLANTA PENITENTIARY AT A CASH SALARY OF $1,680 IS TRANSFERRED TO LEAVENWORTH PENITENTIARY AT THE SAME SALARY AND SIMULTANEOUSLY A GUARD FROM LEAVENWORTH AT THE SAME SALARY IS TRANSFERRED TO ATLANTA, ARE THE TWO POSITIONS EFFECTED BY THE TRANSFER TO BE CONSIDERED AS VACANCIES? WHERE SUCH TRANSFERS WERE INITIATED DURING THE MONTH OF JUNE AND FORMALLY APPROVED BY THE ATTORNEY GENERAL PRIOR TO JUNE 30TH, ALTHOUGH THE GUARDS AFFECTED DID NOT ACTUALLY REPORT TO THE INSTITUTION UNTIL THE MORNING OF JULY 1ST OR SUBSEQUENT THERETO, WOULD THE POSITIONS INVOLVED IN SUCH TRANSFER BE CONSIDERED AS VACANT UNDER THE PROVISIONS OF THE ECONOMY ACT? ASSUMING THAT TWO GUARDS ARE ON FURLOUGH. DURING THE PERIOD OF THE FURLOUGH COULD GUARD A BE TRANSFERRED TO THE POSITION PREVIOUSLY HELD BY GUARD B, AND GUARD B TRANSFERRED TO THE POSITION PREVIOUSLY HELD BY GUARD A WITHOUT CREATING A VACANCY UNDER THE ECONOMY ACT? IT WOULD SEEM THAT SINCE BOTH OF THE GUARDS INVOLVED IN THE TRANSFER WERE ACTUALLY SERVING UNDER APPOINTMENT FROM THE ATTORNEY GENERAL, BUT SIMPLY IN TRANSIT BETWEEN STATIONS AT THE TIME THE PROVISIONS OF THE ECONOMY ACT BECAME EFFECTIVE, THAT THE RESPECTIVE POSITIONS WOULD BE CONSIDERED AS NOT VACATED.

THE TRANSFER OF EMPLOYEES OF THE SAME GRADE OR CLASS FROM ONE POSITION TO ANOTHER, NOT INVOLVING ANY INCREASED EXPENDITURE FROM PERSONNEL APPROPRIATIONS FOR THE FISCAL YEAR 1933, IS NOT TO BE REGARDED AS THE FILLING OF VACANCIES WITHIN THE MEANING OF SECTIONS 202 AND 203 OF THE ECONOMY ACT. ASSUMING THAT NO INCREASED EXPENDITURES FROM APPROPRIATED FUNDS ARE INVOLVED, THE SIMULTANEOUS TRANSFER OF THE TWO GUARDS IN QUESTION IS NOT WITHIN THE INHIBITION OF THE ECONOMY ACT, AND, IN THE ILLUSTRATION GIVEN, GUARD A COULD BE TRANSFERRED TO THE POSITION PREVIOUSLY HELD BY GUARD B AND GUARD B COULD BE TRANSFERRED TO THE POSITION PREVIOUSLY HELD BY GUARD A WITHOUT CREATING A VACANCY.

UNDER THE PROVISIONS OF THE ACT OF MARCH 5, 1928 (45 STAT. 193), MANY OF THE GUARDS IN THE PRISON SERVICE ARE APPOINTED TO POSITIONS CARRYING ALLOWANCES AND IN SUCH CASES "THE REASONABLE VALUE OF SUCH ALLOWANCES IS DETERMINED AND CONSIDERED A PART OF THE COMPENSATION.' THE SO-CALLED ECONOMY ACT, UNDER THE FURLOUGH PROVISION PROVIDES "THE TERM COMPENSATION MEANS ANY SALARY, PAY, WAGE, ALLOWANCE (EXCEPT ALLOWANCES FOR SUBSISTENCE, WATER, HEAT, LIGHT, AND TRAVEL).' THE APPROPRIATIONS FOR THE BUREAU OF PRISONS INCLUDE FOR EACH INSTITUTION OR SERVICE A TOTAL CARRYING A LIMITATION AS TO THE AMOUNT WHICH MAY BE USED FOR THE PAYMENT OF SALARIES AND WAGES TO OFFICERS AND EMPLOYEES. IN REPORTING TO THE BUDGET IN CONNECTION WITH PERSONNEL THE VALUE OF QUARTERS AND ALLOWANCES IS FIRST SHOWN AND THEN DEDUCTED SO THAT THE LIMITATION CARRIED IN THE PRISONS APPROPRIATIONS IN EACH INSTANCE REPRESENTS THE NET VALUE OF CASH SALARY. AS AN ILLUSTRATION WE CITE THE CASE OF A GUARD APPOINTED FOR DUTY AT THE UNITED STATES INDUSTRIAL REFORMATORY, CHILLICOTHE, OHIO, AT A GROSS SALARY OF $1,860 OF WHICH $240 REPRESENTS ALLOWANCES DIVIDED $180 FOR VALUE OF SUBSISTENCE FURNISHED AT THE GENERAL OFFICERS MESS AND $60 FOR VALUE OF SLEEPING QUARTERS FURNISHED IN A DORMITORY WITH $1,620 CASH. UNDER SUCH CIRCUMSTANCES SHOULD THE FURLOUGH PROVISION UNDER SECTION 104 (B) OF THE SO-CALLED ECONOMY ACT BE APPLIED AGAINST THE CASH SALARY OF $1,620 OR THE GROSS SALARY OF $1,860?

DEDUCTIONS FOR DAYS ABSENT ON LEGISLATIVE FURLOUGH UNDER THE TERMS OF SECTION 101 (B) OF THE ECONOMY ACT ARE REQUIRED TO BE BASED ON THE TOTAL SALARY RATE, INCLUDING THE CASH PAID PLUS THE DETERMINED VALUE OF ALLOWANCES FURNISHED IN KIND WHICH IS REQUIRED TO BE CONSIDERED AS PART OF ,COMPENSATION" UNDER THE TERMS OF THE ACT OF MARCH 5, 1928, 45 STAT. 193. IN THE ILLUSTRATION GIVEN FURLOUGH DEDUCTIONS SHOULD BE BASED ON THE GROSS SALARY RATE OF $1,860 PER ANNUM. SEE DECISION OF JULY 23, 1932, TO THE ADMINISTRATOR OF VETERANS' AFFAIRS, A-43425, 12 COMP. GEN. 105.

THERE ARE 111 FEDERAL PHYSICIANS EMPLOYED IN VARIOUS PARTS OF THE COUNTRY PAID FROM THE APPROPRIATION,"SUPPORT OF PRISONERS.' ALL OF THESE PHYSICIANS RENDER PART-TIME SERVICE, THEIR RATE OF PAY RANGING FROM $200 TO $2,400. A COMPENSATION OF LESS THAN $900 ATTACHES TO THE GREATER PART OF THESE POSITIONS. FOR YOUR CONVENIENCE A LIST OF SUCH POSITIONS NOW AUTHORIZED IS ENCLOSED. WE ALSO HAVE A FEW POSITIONS AT DIFFERENT INSTITUTIONS PAID ON A PART-TIME BASIS; FOR INSTANCE, THE VETERINARIAN AT UNITED STATES INDUSTRIAL REFORMATORY, CHILLICOTHE, OHIO, RECEIVES AN ANNUAL COMPENSATION OF $1,200 FOR WHICH HE RENDERS SERVICES WHEN AND AS NEEDED, BUT IS NOT RESTRICTED TO DEFINITE HOURS, AND THE POSITION HAS IN FACT ALWAYS BEEN CONSIDERED AS PART-TIME SERVICE. UNDER THE PROVISIONS OF THE ECONOMY ACT WOULD THE FURLOUGH AND IMPOUNDING REQUIREMENTS APPLY TO THIS CLASS OF SERVICE?

IN DECISION OF JULY 23, 1932, TO THE ADMINISTRATOR OF VETERANS' AFFAIRS, SUPRA, IT WAS HELD AS FOLLOWS:

* * * IF IT IS ADMINISTRATIVELY IMPRACTICABLE TO APPLY THE LEGISLATIVE FURLOUGH OF 30 CALENDAR DAYS TO PART-TIME PHYSICIANS OR OTHER EMPLOYEES, THE PART-TIME COMPENSATION RATE AS OF JUNE 30, 1932, IF IN EXCESS OF $1,000 PER ANNUM, IS SUBJECT TO THE PERCENTAGE REDUCTIONS REQUIRED BY SECTION 105 (D) OF THE ACT, IN THIS CASE 8 1/3 PERCENT.

IN DECISION OF JULY 16, 1932, TO THE SECRETARY OF WAR, A-43198, IT WAS STATED:

"AS TO PER DIEM EMPLOYEES, IT IS THE REGULAR PER DIEM RATE OF COMPENSATION EQUIVALENT TO THE PER ANNUM RATE COMPUTED IN ACCORDANCE WITH SECTION 104 (C) OF THE ACT, WHICH CONTROLS, NOT THE TOTAL AMOUNT RECEIVED DURING THE YEAR OR DURING A PAY PERIOD. * * *"

LIKEWISE, IN DETERMINING WHETHER A PART-TIME PHYSICIAN OR OTHER EMPLOYEE RECEIVES COMPENSATION IN EXCESS OF $1,000 PER ANNUM, IT IS THE RATE OF COMPENSATION, WHICH IN THE EXAMPLE GIVEN IS $5,200 PER ANNUM, NOT THE TOTAL AMOUNT RECEIVED DURING THE YEAR, OR $742.86. SINCE IT WOULD APPEAR TO BE IMPRACTICABLE TO APPLY THE LEGISLATIVE FURLOUGH TO THIS POSITION, THE PROVISIONS OF SECTION 105 (D) (6) ARE APPLICABLE AND THE COMPENSATION OF THE PART-TIME PHYSICIAN IN THE ILLUSTRATION GIVEN WILL BE REDUCED BY 8 1/3 PERCENT, WHICH MUST BE IMPOUNDED. THERE IS A QUESTION WHETHER THE SALARY RATES OF THESE PART-TIME PHYSICIANS IN THE FIELD SERVICE OF THE DEPARTMENT OF JUSTICE SHOULD NOT HAVE BEEN ADJUSTED ON THE BASIS OF PAYING ONLY FOR ACTUAL DUTY AT PER ANNUM RATES FIXED IN ACCORDANCE WITH THE CLASSIFICATION ACT. SEE 11 COMP. GEN. 260, AND CASES THEREIN CITED. HOWEVER, SINCE THAT QUESTION HAS NOT HERETOFORE BEEN RAISED, THE PROVISIONS OF THE ECONOMY ACT ARE TO BE APPLIED ON THE BASIS OF THE RATES AS HERETOFORE FIXED AND IN EFFECT JUNE 30, 1932. THE COMPENSATION OF THESE PHYSICIANS APPEARS TO HAVE BEEN FIXED AT STRAIGHT PER ANNUM SALARIES FOR THE PART-TIME SERVICE, THE ENTIRE SALARY SO FIXED BEING PAID WITHOUT REFERENCE TO THE HOURS OF SERVICE PER DAY ACTUALLY RENDERED. IN THIS RESPECT THESE CASES WOULD SEEM TO BE ESSENTIALLY DIFFERENT FROM THE VETERANS' ADMINISTRATION CASE OF A PHYSICIAN WHOSE RATE OF COMPENSATION WAS FIXED AT $5,200 PER ANNUM OR A RATE PER HOUR FOR HIS PART-TIME SERVICES, WHICH, ON THE BASIS OF FULL TIME, WOULD AMOUNT TO $5,200 PER ANNUM. ACCORDINGLY, SUCH OF THE PHYSICIANS WHOSE ANNUAL SALARY, AS STATED IN THE MEMORANDUM ACCOMPANYING THE SUBMISSION, IS $1,000 PER ANNUM OR LESS, ARE EXEMPT FROM THE FURLOUGH AND PERCENTAGE REDUCTION IN COMPENSATION.