A-43815, AUGUST 20, 1932, 12 COMP. GEN. 262

A-43815: Aug 20, 1932

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ECONOMY ACT - LEGISLATIVE AND ADMINISTRATIVE FURLOUGH - IMPOUNDING THERE IS NO REQUIREMENT IN SECTION 110. FOR ANY IMPOUNDING IN CONNECTION WITH THE OPERATION OF SECTION 101 (B) OF THE ACT REQUIRING LEGISLATIVE FURLOUGH EXCEPT OF THE AMOUNT UNEXPENDED BY REASON OF BEING WITHHELD FROM THE EMPLOYEES FOR THE PERIODS THEY ARE ON LEGISLATIVE FURLOUGH UNDER SAID SECTION. NO ADJUSTMENT IS AUTHORIZED IN THE PAY ACCOUNT OF AN EMPLOYEE WHO IS GIVEN LEGISLATIVE FURLOUGH OF ONE CALENDAR MONTH OR 24 WORKING DAYS TAKEN IN FRACTIONAL PERIODS. WHO IS SEPARATED FROM THE SERVICE PRIOR TO THE END OF THE FISCAL YEAR. 12 COMP. WHERE AN EMPLOYEE IS TO BE FURLOUGHED ADMINISTRATIVELY OR IS ON VOLUNTARY LEAVE WITHOUT PAY FOR A PERIOD OF NINE MONTHS.

A-43815, AUGUST 20, 1932, 12 COMP. GEN. 262

ECONOMY ACT - LEGISLATIVE AND ADMINISTRATIVE FURLOUGH - IMPOUNDING THERE IS NO REQUIREMENT IN SECTION 110, OR OTHERWISE IN THE ECONOMY ACT, FOR ANY IMPOUNDING IN CONNECTION WITH THE OPERATION OF SECTION 101 (B) OF THE ACT REQUIRING LEGISLATIVE FURLOUGH EXCEPT OF THE AMOUNT UNEXPENDED BY REASON OF BEING WITHHELD FROM THE EMPLOYEES FOR THE PERIODS THEY ARE ON LEGISLATIVE FURLOUGH UNDER SAID SECTION. PRIOR DECISIONS MODIFIED ACCORDINGLY. NO ADJUSTMENT IS AUTHORIZED IN THE PAY ACCOUNT OF AN EMPLOYEE WHO IS GIVEN LEGISLATIVE FURLOUGH OF ONE CALENDAR MONTH OR 24 WORKING DAYS TAKEN IN FRACTIONAL PERIODS, AND WHO IS SEPARATED FROM THE SERVICE PRIOR TO THE END OF THE FISCAL YEAR. 12 COMP. GEN. 132, DISTINGUISHED.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF COMMERCE, AUGUST 20, 1932:

CONSIDERATION HAS BEEN GIVEN TO YOUR LETTER OF AUGUST 2, 1932, REQUESTING DECISION OF THE FOLLOWING QUESTIONS:

A. WHERE AN EMPLOYEE IS TO BE FURLOUGHED ADMINISTRATIVELY OR IS ON VOLUNTARY LEAVE WITHOUT PAY FOR A PERIOD OF NINE MONTHS, BEGINNING OCTOBER 1, AND DEDUCTIONS OF 2 1/2 DAYS HAVE BEEN MADE FOR THE MONTHS OF JULY, AUGUST, AND SEPTEMBER, WILL NOT THIS CONSTITUTE THE FULL AMOUNT OF DEDUCTIONS WHICH SHOULD BE IMPOUNDED UNDER SECTION 101 (B/?

B. WHERE THERE HAS BEEN A DEDUCTION OF 30 DAYS' PAY AND THE EMPLOYEE IS LATER ADMINISTRATIVELY FURLOUGHED OR APPLIES FOR VOLUNTARY LEAVE WITHOUT PAY FOR THREE MONTHS, WOULD NOT THE AMOUNT IMPOUNDED BE REDUCED AND THE APPROPRIATION CREDITED WITH THE 7 1/2 DAYS EXCESS?

C. WHERE THERE HAS BEEN A DEDUCTION OF 30 DAYS' PAY AND THE EMPLOYEE IS LATER SEPARATED FROM THE SERVICE, WOULD NOT THE AMOUNT IMPOUNDED BE REDUCED BY THE PROPER PROPORTION AND THE APPROPRIATION CREDITED WITH THAT AMOUNT?

SECTIONS 101 (B) AND 110 OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 399, 403, PROVIDE, AS FOLLOWS:

SECTION 101. DURING THE FISCAL YEAR ENDING JUNE 30, 1933---

(B) EACH OFFICER OR EMPLOYEE RECEIVING COMPENSATION ON AN ANNUAL BASIS AT THE RATE OF MORE THAN $1,000 PER ANNUM SHALL BE FURLOUGHED WITHOUT COMPENSATION FOR ONE CALENDAR MONTH, OR FOR SUCH PERIODS AS SHALL IN THE AGGREGATE BE EQUIVALENT TO ONE CALENDAR MONTH FOR WHICH LATTER PURPOSE TWENTY-FOUR WORKING DAYS (COUNTING SATURDAY AS ONE-HALF DAY) SHALL BE CONSIDERED AS THE EQUIVALENT OF ONE CALENDAR MONTH: PROVIDED, THAT WHERE THE NATURE OF THE DUTIES OF ANY SUCH OFFICER OR EMPLOYEE RENDER IT ADVISABLE, THE PROVISIONS OF SUBSECTION (A) MAY BE APPLIED IN LIEU OF THE PROVISIONS OF THIS SUBSECTION: PROVIDED FURTHER, THAT NO OFFICER OR EMPLOYEE SHALL, WITHOUT HIS CONSENT BE FURLOUGHED UNDER THIS SUBSECTION FOR MORE THAN FIVE DAYS IN ANY ONE CALENDAR MONTH: PROVIDED FURTHER, THAT THE RATE OF COMPENSATION OF ANY EMPLOYEE FURLOUGHED UNDER THE PROVISIONS OF THIS ACT SHALL NOT BE REDUCED BY REASON OF THE ACTION OF ANY WAGE BOARD DURING THE FISCAL YEAR 1933.

SEC. 110. THE APPROPRIATIONS OR PORTIONS OF APPROPRIATIONS UNEXPENDED BY REASON OF THE OPERATION OF THIS TITLE SHALL NOT BE USED FOR ANY PURPOSE, BUT SHALL BE IMPOUNDED AND RETURNED TO THE TREASURY.

IT WILL BE NOTED THAT SECTION 110 OF THE ACT REQUIRES IMPOUNDING ONLY OF "APPROPRIATIONS OR PORTIONS OF APPROPRIATIONS UNEXPENDED BY REASON OF THE OPERATION OF THIS TITLE.' HENCE WITH RESPECT TO THE OPERATION OF SECTION 101 (B) THERE IS REQUIRED TO BE IMPOUNDED ONLY THE AMOUNT OF THE PAY FOR THE TIME THE EMPLOYEE IS FURLOUGHED UNDER SAID SECTION. THAT IS TO SAY, THERE IS NO REQUIREMENT IN THE STATUTE FOR ANY IMPOUNDING IN THIS CONNECTION EXCEPT OF THE AMOUNT UNEXPENDED BY REASON OF BEING WITHHELD FROM THE EMPLOYEES FOR THE PERIODS THEY ARE FURLOUGHED UNDER THIS SECTION; AND SINCE IT HAS BEEN HELD THAT EMPLOYEES MAY BE FURLOUGHED UNDER THE PROVISIONS OF SECTION 216 OF THE ACT, WHEN NECESSARY, BEFORE BEING FURLOUGHED FOR THE ENTIRE PERIOD (ONE CALENDAR MONTH OR WHEN TAKEN FRACTIONALLY 24 WORKING DAYS) AUTHORIZED UNDER SECTION 101 (B/--- SEE DECISION OF AUGUST 9, 1932, A 43622, 12COMP. GEN. 207--- AND THERE BEING NO BASIS FOR APPLYING A DIFFERENT RULE WITH RESPECT TO VOLUNTARY LEAVE OF ABSENCE WITHOUT PAY FOR AN EXTENDED PERIOD, YOUR QUESTIONS ARE ANSWERED AS FOLLOWS:

A. ASSUMING THAT THE EMPLOYEE WAS NOT ABSENT ON LEGISLATIVE FURLOUGH MORE THAN SIX DAYS DURING THE PERIOD FROM JULY 1 TO SEPTEMBER 30, THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE. WHEN AN EMPLOYEE WORKS 3 MONTHS, IS NOT ABSENT ON LEGISLATIVE FURLOUGH MORE THAN 6 DAYS DURING THAT PERIOD, AND HAS 7 1/2 DAYS' PAY DEDUCTED, AND THEN IS EITHER ADMINISTRATIVELY FURLOUGHED UNDER SECTION 216 OF THE ACT OR VOLUNTARILY ABSENT WITHOUT PAY DURING THE REMAINDER OF THE YEAR, THERE IS REQUIRED TO BE IMPOUNDED ONLY THE 7 1/2 DAYS' PAY. OF COURSE, IF SUCH AN EMPLOYEE HAD BEEN ABSENT ON LEGISLATIVE FURLOUGH FOR MORE THAN 6 DAYS DURING THE FIRST 3 MONTHS THERE SHOULD BE DEDUCTED AND IMPOUNDED 1 1/4 DAYS' PAY FOR EACH DAY OF SUCH LEGISLATIVE FURLOUGH ABSENCE NOT EXCEEDING 24 WORKING DAYS. THERE IS NO ROOM FOR REASONABLE DOUBT THAT THE STATUTE REQUIRES THE IMPOUNDING OF THE PAY WITH RESPECT TO ALL ABSENCE ON FURLOUGH UNDER SECTION 101 (B) AND THERE IS NO PROVISION IN THE LAW LIMITING SUCH FURLOUGH TO 2 WORKING DAYS OR TWO AND ONE-HALF CALENDAR DAYS PER MONTH.

B. FROM THE WORDING OF THIS QUESTION IT IS UNDERSTOOD THAT THERE WAS A LEGISLATIVE FURLOUGH ABSENCE OF ONE CALENDAR MONTH OR SHORTER LEGISLATIVE FURLOUGH ABSENCES AGGREGATING 24 WORKING DAYS BEFORE THE ADMINISTRATIVE FURLOUGH OR VOLUNTARY LEAVE WITHOUT PAY WAS TAKEN. IF SO, SECTION 101 (B), TITLE I OF THE ACT, HAD ALREADY OPERATED REQUIRING THE TOTAL MONTH'S PAY TO BE IMPOUNDED AND NO SUBSEQUENT REFUND OR CREDIT TO THE APPROPRIATION WOULD BE AUTHORIZED. SEE ANSWER TO QUESTION A.

C. THIS QUESTION IS ANSWERED IN THE NEGATIVE FOR REASONS STATED IN ANSWER TO QUESTIONS A AND B. SEE, ALSO, DECISION OF JULY 28, 1932, A 43554, 12 COMP. GEN. 132, IN WHICH IT WAS HELD:

IF, AT THE TIME AN EMPLOYEE IS SEPARATED FROM THE SERVICE, THE TOTAL AMOUNT OF LEGISLATIVE FURLOUGH DEDUCTIONS EXCEEDS 1 1/4 DAYS' PAY FOR EACH WORKING DAY'S ABSENCE ON FURLOUGH AND, ALSO, EXCEEDS 1 1/4 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 1 1/4 DAYS' PAY FOR EACH WORKING DAY ABSENT AND DOES NOT, ALSO, EXCEED 1 1/4 DAYS' PAY FOR EACH SEMIMONTHLY PAY PERIOD SINCE JULY 1, 1932.

WHEN, UNDER THE RULE AS THUS QUOTED, THERE IS TO BE A REFUND TO THE EMPLOYEE OR TO HIS ESTATE, THE AMOUNT THEREOF WILL BE FOR RESTORING TO THE APPROPRIATION FROM THE IMPOUNDED FUND.

ANY DECISION HERETOFORE RENDERED IN CONFLICT WITH THIS DECISION IS HEREBY MODIFIED TO ACCORD WITH WHAT IS HELD HEREIN.