A-43554, JULY 28, 1932, 12 COMP. GEN. 132

A-43554: Jul 28, 1932

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ECONOMY ACT - DEDUCTIONS FROM COMPENSATION FOR FURLOUGH TIME IT WAS THE INTENT AND MEANING OF THE GENERAL DECISION OF JULY 8. THAT THE LEGISLATIVE FURLOUGH DEDUCTIONS OF AT LEAST ONE AND ONE-FOURTH DAYS' PAY FOR EACH HALF-MONTH PAY PERIOD SHOULD NOT CEASE OR BE DISCONTINUED UNTIL A FULL CALENDAR MONTH'S PAY SHALL HAVE BEEN SO DEDUCTED. AT THE TIME AN EMPLOYEE IS SEPARATED FROM THE SERVICE. THE AMOUNT OF SUCH EXCESS WILL BE FOR REFUNDMENT TO THE EMPLOYEE OR TO HIS ESTATE. 020 PER ANNUM IS REQUIRED TO TAKE LEGISLATIVE FURLOUGH WITHOUT PAY ONLY FOR APPROXIMATELY FIVE DAYS AND FOUR AND ONE-HALF HOURS WHICH IS NECESSARY TO REDUCE THE COMPENSATION $20 PER ANNUM. WHERE THE SEPARATION IS EFFECTIVE DURING A MONTH A PRO RATA FURLOUGH DEDUCTION FOR THAT MONTH SHOULD BE MADE.

A-43554, JULY 28, 1932, 12 COMP. GEN. 132

ECONOMY ACT - DEDUCTIONS FROM COMPENSATION FOR FURLOUGH TIME IT WAS THE INTENT AND MEANING OF THE GENERAL DECISION OF JULY 8, 1932, A- 43276, 12 COMP. GEN. 16, THAT THE LEGISLATIVE FURLOUGH DEDUCTIONS OF AT LEAST ONE AND ONE-FOURTH DAYS' PAY FOR EACH HALF-MONTH PAY PERIOD SHOULD NOT CEASE OR BE DISCONTINUED UNTIL A FULL CALENDAR MONTH'S PAY SHALL HAVE BEEN SO DEDUCTED. IF, AT THE TIME AN EMPLOYEE IS SEPARATED FROM THE SERVICE, THE TOTAL AMOUNT OF LEGISLATIVE FURLOUGH DEDUCTIONS EXCEEDS ONE AND ONE-FOURTH DAYS' PAY FOR EACH WORKING DAY'S ABSENCE ON FURLOUGH AND, ALSO, EXCEEDS ONE AND ONE FOURTH DAYS' PAY FOR EACH SEMIMONTHLY PAY PERIOD SINCE JULY 1, 1932, THE AMOUNT OF SUCH EXCESS WILL BE FOR REFUNDMENT TO THE EMPLOYEE OR TO HIS ESTATE. AN EMPLOYEE RECEIVING COMPENSATION AT THE RATE OF $1,020 PER ANNUM IS REQUIRED TO TAKE LEGISLATIVE FURLOUGH WITHOUT PAY ONLY FOR APPROXIMATELY FIVE DAYS AND FOUR AND ONE-HALF HOURS WHICH IS NECESSARY TO REDUCE THE COMPENSATION $20 PER ANNUM. DEDUCTIONS FOR COMPENSATION SHOULD BE AT THE RATE OF ONE AND ONE-FOURTH DAYS' PAY FOR EACH DAY OF FURLOUGH ABSENCE. THE DATE OF AN EMPLOYEE'S SEPARATION FROM THE SERVICE, WHETHER BY DEATH, RESIGNATION, OR DISMISSAL, MAY NOT BE POSTPONED FOR PAY OR FURLOUGH PURPOSES TO COVER THE TIME BY WHICH THE FURLOUGH DEDUCTIONS EXCEED THE AMOUNT OF ONE AND ONE-FOURTH DAYS' PAY FOR EACH DAY OF ABSENCE PRIOR TO SEPARATION. WHERE THE SEPARATION IS EFFECTIVE DURING A MONTH A PRO RATA FURLOUGH DEDUCTION FOR THAT MONTH SHOULD BE MADE.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF AGRICULTURE, JULY 28, 1932:

CONSIDERATION HAS BEEN GIVEN TO YOUR LETTER OF JULY 21, 1932, AS FOLLOWS:

CERTAIN QUESTIONS HAVE ARISEN AS TO THE FURLOUGH PROVISION, SECTIONS 101- 3 OF THE LEGISLATIVE APPROPRIATION ACT OF JUNE 30, 1932, AS INTERPRETED BY YOUR DECISION A-43276 OF JULY 8, 1932.

1. A FURLOUGH OF 15 DAYS HAS BEEN TAKEN IN THE MONTH OF JULY AND A DEDUCTION OF 18 3/4 DAYS' PAY MADE AT THE END OF THE MONTH. NO FURLOUGH IS TAKEN IN AUGUST. IS IT THE MEANING OF YOUR DECISION THAT A DEDUCTION OF 2 1/2 DAYS' PAY SHOULD STILL BE MADE IN AUGUST, OR SHOULD THE AUTOMATIC MONTHLY DEDUCTIONS CEASE UNTIL, AT THE RATE OF TWO DAYS PER MONTH, THE LAPSED TIME EQUALS THE FURLOUGH TAKEN? UNLESS THE DEDUCTIONS CEASE UNTIL THEY BALANCE WITH FURLOUGH ACTUALLY TAKEN, THE EMPLOYEE'S DEATH OR SEPARATION IN THE INTERVAL WOULD APPARENTLY LEAVE HIM A CREDITOR FOR THE EXCESS OF THE PRO RATA DEDUCTION.

2. A $1,020 PER ANNUM EMPLOYEE TAKES 5 DAYS' FURLOUGH IN JULY. THE OBLIGATORY FURLOUGH FOR THIS SALARY UNDER SECTION 101 (C) IS THE DIFFERENCE BETWEEN $1,000 AND $1,020, THAT IS $20, DIVIDED BY 1 1/4 DAYS' PAY OR SLIGHTLY OVER 5 DAYS. THE HALF MONTH'S DEDUCTION FOR THIS SALARY SHOWN IN THE TABLES ACCOMPANYING A-43276 IS 84 CENTS. IS THIS THE PROPER RATE OF DEDUCTION IN THE CASE CITED, OR SHOULD IT BE 5 TIMES 1 1/4 DAYS' PAY, WITHOUT FURTHER MONTHLY DEDUCTION?

3. AN EMPLOYEE WOULD NORMALLY BE SEPARATED, SO FAR AS WORK CONDITIONS GO, ON JULY 20. HE HAS TAKEN NO FURLOUGH. WHICH IS THE PROPER COURSE--- MAKE THE SEPARATION EFFECTIVE JULY 20 AND MAKE THE CORRESPONDING DEDUCTION, IN WHICH EVENT THE EMPLOYEE WOULD HAVE HAD SALARY DEDUCTION WITHOUT FURLOUGH, OR MAKE THE SEPARATION EFFECTIVE JULY 22, TREATING THE TWO DAYS ADDITIONAL AS FURLOUGH, AND IMPOUNDING THE PAY?

1. IT WAS THE INTENT AND MEANING OF THE DECISION REFERRED TO THAT THE LEGISLATIVE FURLOUGH DEDUCTIONS OF AT LEAST ONE AND ONE-FOURTH DAYS' PAY FOR EACH HALF-MONTH PAY PERIOD SHOULD NOT CEASE OR BE DISCONTINUED UNTIL A FULL CALENDAR MONTH'S PAY SHALL HAVE BEEN SO DEDUCTED. IN THE ILLUSTRATION GIVEN, A MINIMUM OF ONE AND ONE-FOURTH DAYS' PAY SHOULD CONTINUE TO BE DEDUCTED ON EACH SEMIMONTHLY PAY ROLL OR VOUCHER DURING AUGUST AND THEREAFTER IN THE FISCAL YEAR 1933, UNTIL A TOTAL OF ONE MONTH'S PAY HAS BEEN DEDUCTED.

IF, AT THE TIME AN EMPLOYEE IS SEPARATED FROM THE SERVICE, THE TOTAL AMOUNT OF LEGISLATIVE FURLOUGH DEDUCTIONS EXCEEDS ONE AND ONE-FOURTH DAYS' PAY FOR EACH WORKING DAY'S ABSENCE ON FURLOUGH AND, ALSO, EXCEEDS ONE AND ONE-FOURTH DAYS' PAY FOR EACH SEMIMONTHLY PAY PERIOD SINCE JULY 1, 1932, THE AMOUNT OF SUCH EXCESS WILL BE FOR REFUNDING TO THE EMPLOYEE OR TO HIS ESTATE. BUT IN NO CASE WILL THERE BE A REFUND WHERE THE TOTAL OF SUCH DEDUCTIONS DOES NOT EXCEED ONE AND ONE-FOURTH DAYS' PAY FOR EACH WORKING DAY ABSENT AND DOES NOT, ALSO, EXCEED ONE AND ONE-FOURTH DAYS' PAY FOR EACH SEMIMONTHLY PAY PERIOD SINCE JULY 1, 1932.

2. THIS EMPLOYEE IS REQUIRED TO TAKE LEGISLATIVE FURLOUGH WITHOUT PAY ONLY OF THE NUMBER OF DAYS, AT THE RATE OF ONE AND ONE-FOURTH DAYS' PAY FOR EACH DAY'S ABSENCE, NECESSARY TO REDUCE HIS COMPENSATION $20 PER ANNUM. THIS WOULD APPEAR TO BE APPROXIMATELY FIVE DAYS AND FOUR AND ONE- HALF HOURS. THE HALF MONTH'S DEDUCTION FOR THIS SALARY RATE OF $1,020 PER ANNUM, SHOWN AS 84 CENTS IN THE TABLES REFERRED TO IN THE DECISION OF JULY 8, 1932, SUPRA, WAS INTENDED AS THE MINIMUM DEDUCTION WHEN NO FURLOUGH IS TAKEN AND THE RULE STATED IN SAID DECISION REQUIRING A MINIMUM DEDUCTION OF ONE AND ONE-FOURTH DAYS' PAY FOR EACH DAY'S FURLOUGH ABSENCE IS OTHERWISE APPLICABLE. THEREFORE, IN THE EXAMPLE GIVEN, THE PROPER DEDUCTION WOULD BE FIVE TIMES ONE AND ONE FOURTH DAYS' PAY, OR $17.71. THE BALANCE OF $2.29--- NECESSARY TO MAKE A TOTAL OF $20--- SHOULD BE DEDUCTED THEREAFTER AT THE RATE OF 84 CENTS ON EACH SEMIMONTHLY PAY ROLL OR VOUCHER IF IN THE MEANTIME THERE HAS BEEN NO FURTHER ABSENCE AND IN THE EVENT THERE BE FURTHER ABSENCE BEFORE THE BALANCE SHALL HAVE BEEN SO DEDUCTED SUCH ABSENCE SHALL BE DEDUCTED FOR AT THE RATE OF ONE AND ONE- FOURTH DAYS' PAY PER DAY.

3. THE DATE OF AN EMPLOYEE'S SEPARATION FROM THE SERVICE--- WHETHER BY DEATH, RESIGNATION, OR DISMISSAL--- MAY NOT BE POSTPONED FOR PAY OR FURLOUGH PURPOSES TO COVER THE TIME BY WHICH THE AMOUNT OF THE FURLOUGH DEDUCTIONS EXCEEDS THE AMOUNT OF ONE AND ONE-FOURTH DAYS' PAY FOR EACH DAY OF ABSENCE PRIOR TO SUCH SEPARATION. IN THE ILLUSTRATION GIVEN BY YOU, THE SEPARATION SHOULD BE MADE EFFECTIVE ON THE ACTUAL DATE THEREOF, JULY 20, AND DEDUCTION SHOULD BE MADE OF TWO-THIRDS OF TWO AND ONE-HALF DAYS' PAY (LESS THE AMOUNT OF ANY FURLOUGH DEDUCTION THERETOFORE MADE) REGARDLESS OF THE FACT THAT THERE WAS NO ABSENCE ON FURLOUGH DURING ANY PART OF THE PERIOD FROM JULY 1 TO 20.