A-44085, AUGUST 23, 1932, 12 COMP. GEN. 273

A-44085: Aug 23, 1932

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

ARE REQUIRED BY ADMINISTRATIVE ACTION TO ABSENT THEMSELVES FROM THEIR PLACE OF DUTY ON SATURDAYS EITHER OVER THE ENTIRE YEAR OR OVER ONLY A PORTION OF THE YEAR. WHEN SUCH ADMINISTRATIVE ACTION IS TAKEN AS TO PREVENT EMPLOYEES GENERALLY FROM PERFORMING SERVICE. THERE IS THE ADOPTION OF THE 5-DAY WEEK. IS REQUIRED TO BE IMPOUNDED. TWO QUESTIONS HAVE ARISEN: 1. WHERE AN OFFICER OR EMPLOYEE OF THE FEDERAL FARM BOARD IS GIVEN A FURLOUGH OF ONE-HALF DAY EACH WEEK UNDER SECTION 101. WHERE AN OFFICER OR EMPLOYEE OF THE FEDERAL FARM BOARD IS GIVEN AN INDEFINITE ADMINISTRATIVE FURLOUGH UNDER THE PROVISIONS OF SECTION 216. THE ADVICE OF THE GENERAL ACCOUNTING OFFICE IS RESPECTFULLY REQUESTED ON THESE QUESTIONS.

A-44085, AUGUST 23, 1932, 12 COMP. GEN. 273

ECONOMY ACT - 5-DAY WEEK - ADMINISTRATIVE FURLOUGH - FEDERAL FARM BOARD WHEN AN INDIVIDUAL PER ANNUM OFFICER OR EMPLOYEE, OR ANY NUMBER OF PER ANNUM OFFICERS OR EMPLOYEES, ARE REQUIRED BY ADMINISTRATIVE ACTION TO ABSENT THEMSELVES FROM THEIR PLACE OF DUTY ON SATURDAYS EITHER OVER THE ENTIRE YEAR OR OVER ONLY A PORTION OF THE YEAR, I.E., WHEN SUCH ADMINISTRATIVE ACTION IS TAKEN AS TO PREVENT EMPLOYEES GENERALLY FROM PERFORMING SERVICE, ON SATURDAY, ONLY FIVE DAYS' SERVICE PER WEEK BEING REQUIRED OR PERMITTED, THERE IS THE ADOPTION OF THE 5-DAY WEEK, REQUIRING THE APPLICATION OF THE PROVISION OF SECTION 101 (A) OF THE ECONOMY ACT FOR DEDUCTING AND IMPOUNDING PURPOSES. NO PART OF THE SAVING EFFECTED BY IMPOSING ADMINISTRATIVE FURLOUGHS WITHOUT PAY UNDER THE TERMS OF SECTION 216 OF THE ECONOMY ACT, TO KEEP WITHIN THE LIMITS OF THE APPROPRIATION FOR THE FISCAL YEAR 1933, IS REQUIRED TO BE IMPOUNDED.

COMPTROLLER GENERAL MCCARL TO THE CHAIRMAN OF THE FEDERAL FARM BOARD, AUGUST 23, 1932:

CONSIDERATION HAS BEEN GIVEN TO YOUR LETTER OF AUGUST 12, 1932, AS FOLLOWS:

IN THE ADMINISTRATION OF THE AGRICULTURAL MARKETING ACT, IN THE PROVISIONS OF THE APPROPRIATION BILL FOR THE LEGISLATIVE BRANCH OF THE GOVERNMENT FOR THE FISCAL YEAR 1933, TWO QUESTIONS HAVE ARISEN:

1. WHERE AN OFFICER OR EMPLOYEE OF THE FEDERAL FARM BOARD IS GIVEN A FURLOUGH OF ONE-HALF DAY EACH WEEK UNDER SECTION 101, TITLE (1), PART 2, OF SAID ACT, SHOULD HIS PAY BE REDUCED THROUGH THE PROVISIONS OF SECTION 101 (A) OR OF SECTION 101 (B/?

2. WHERE AN OFFICER OR EMPLOYEE OF THE FEDERAL FARM BOARD IS GIVEN AN INDEFINITE ADMINISTRATIVE FURLOUGH UNDER THE PROVISIONS OF SECTION 216, WHAT PART OF THE SAVINGS THUS EFFECTED SHOULD BE IMPOUNDED?

THE ADVICE OF THE GENERAL ACCOUNTING OFFICE IS RESPECTFULLY REQUESTED ON THESE QUESTIONS.

IT IS UNDERSTOOD THAT QUESTION NUMBER TWO INVOLVES A RECONSIDERATION BY YOU OF YOUR RULING A-43622 OF AUGUST 9TH AS TO IMPOUNDING OF MONEYS SAVED BY ADMINISTRATIVE FURLOUGHS. INASMUCH AS YOUR RULING A-43622 OF AUGUST 1ST DID NOT CONTAIN A STATEMENT THAT ADMINISTRATIVE FURLOUGH SAVINGS WERE SUBJECT TO IMPOUNDING, IT IS NOT CONSIDERED BY US THAT THE REQUEST FOR THE REVIEW OF THE AUGUST 9TH RULING INVOLVES A REQUEST FOR A SECOND REVIEW.

THESE QUESTIONS HAVE BEEN CONSIDERED BY OUR LEGAL DIVISION AND THE FACTS IN REGARD TO THE OPERATION OF THE FEDERAL FARM BOARD SET OUT IN THEIR DISCUSSION. A COPY OF THAT OPINION IS ATTACHED FOR YOUR CONSIDERATION.

1. RELATIVE TO THE PLAN MENTIONED IN YOUR FIRST QUESTION OF GIVING A FURLOUGH OF ONE-HALF DAY EACH WEEK, IT IS STATED IN THE ACCOMPANYING OPINION, AS FOLLOWS:

THE FEDERAL FARM BOARD DETERMINED THAT IT WOULD BE NECESSARY IN THE CONTINUANCE OF ITS BUSINESS TO OPERATE ON THE 5 1/2-DAY WEEK PLAN ON ACCOUNT OF THE BUSINESS OF THE BOARD INVOLVING LOANS AND REPAYMENTS. HOWEVER, IT WAS FELT THAT A LARGE PORTION OF ITS STAFF COULD BE FURLOUGHED LEGISLATIVELY ON SATURDAY FOR A SUFFICIENT NUMBER OF WEEKS TO EQUAL THE REQUIRED TWENTY-FOUR DAYS AND, THEREFORE, ADOPTED A RESOLUTION, COPY OF WHICH IS ATTACHED (WITH THE ELIMINATION OF THE SPECIFIC NAMES FURLOUGHED) AND HAS BEEN OPERATING ON SATURDAY WITH A SKELETON STAFF IN WASHINGTON AND WITH MEN IN THE FIELD IN THOSE INSTANCES WHERE THE CONTINUITY OF THEIR WORK WOULD BE BROKEN BY SATURDAY FURLOUGHS. ALL EMPLOYEES, SUBJECT TO THE PROVISIONS OF SECTION 101, WHO WORK ON SATURDAYS ARE REQUIRED TO TAKE A LEGISLATIVE FURLOUGH OF ONE-HALF A DAY ON OTHER DAYS OF THE WEEK EXCEPT THOSE ENGAGED IN WORK IN THE FIELD. INASMUCH AS SUBSECTION (A) APPLIES TO PER DIEM EMPLOYEES AND INASMUCH AS PRACTICALLY NONE OF THE EMPLOYEES OF THE FARM BOARD ARE PER DIEM EMPLOYEES THERE IS NOTHING IN THE NATURE OF THE DUTIES OF THESE EMPLOYEES TO RENDER ADVISABLE THE APPLICATION OF SUBSECTION (A). THE REASON FOR THE ADOPTION OF THE PLAN OF REQUIRING LEGISLATIVE FURLOUGHS ONE-HALF DAY PER WEEK WAS IN ORDER TO AVOID THE DISRUPTION OF SERVICES WHICH WOULD RESULT FROM PROLONGED ABSENCES THROUGH ACCUMULATED LEGISLATIVE FURLOUGH AND REQUIRED ADMINISTRATIVE FURLOUGHS WHICH, AS WILL BE SEEN FROM THE FIGURES ABOVE, WILL AMOUNT TO APPROXIMATELY 48 WORKING DAYS DURING THE YEAR FOR THOSE EMPLOYED.

THE QUOTED EXCERPTS FROM THE COMPTROLLER GENERAL'S RULINGS RELATE TO A SERVICE WHICH HAD ADOPTED A FIVE-DAY WEEK. THE SECOND QUOTATION STATES EVERY SATURDAY "FOR THE REMAINDER OF THE FISCAL YEAR.' UNDER OUR RESOLUTION THE SATURDAY FURLOUGH MAY BE STOPPED ANY TIME AND MUST BE STOPPED, AS A LEGISLATIVE FURLOUGH, WHEN THE 24 DAYS ARE EXHAUSTED. THE RULINGS DO NOT APPLY TO A SERVICE WHICH IS NOT ON A FIVE-DAY WEEK BUT MERELY FURLOUGHS LEGISLATIVELY A HALF DAY PER WEEK UNTIL THE 24 DAY REQUIREMENT IS MET.

SUBSECTION (B) REQUIRES LEGISLATIVE FURLOUGHS AGGREGATING 24 DAYS AND ALSO PERMITS THE DEPARTMENTS IN QUESTION TO GIVE THOSE LEGISLATIVE FURLOUGHS AS IT MAY CHOOSE, PROVIDED NOT MORE THAN FIVE DAYS ARE GIVEN IN ANY ONE MONTH WITHOUT THE EMPLOYEE'S CONSENT. IT IS RESPECTFULLY SUBMITTED THAT THIS PERMITS A FIVE-DAY WEEK FOR 48 WEEKS IN THE YEAR AND A 5 1/2-DAY WEEK FOR THE OTHER FOUR WEEKS IN THE YEAR WITHOUT CHANGING THE CONTROLLING SECTION AS TO THE DEDUCTIONS OF THE EMPLOYEE FROM (B) TO (A). THE MERE FACT THAT IT HAPPENS THAT THE METHOD OF APPLICATION OF LEGISLATIVE FURLOUGHS GIVES AN EMPLOYEE 5 DAYS A WEEK DURING 48 WEEKS DOES NOT REQUIRE A DETERMINATION THAT THE EMPLOYEE IS ON A FIVE-DAY WEEK. THE SOUNDNESS OF THE COMPTROLLER GENERAL'S CONCLUSION THAT THE TWO PROVISIONS ARE SEPARATE AND EITHER ONE OR THE OTHER MUST BE TAKEN IS NOT QUESTIONED, BUT IT NECESSARILY FOLLOWS THAT IF (A) IS TAKEN THE FIVE-DAY WEEK WOULD RUN THROUGH THE YEAR, WHILE IF (B) IS TAKEN THE WORKING WEEK MAY BE TWO, THREE, OR FIVE DAYS PER WEEK FOR SO LONG AS IS NECESSARY TO AGGREGATE THE TWENTY-FOUR WORKING DAYS REQUIRED BY SECTION (B) WITHOUT CHANGING THE APPLICABLE PROVISIONS.

SECTIONS 101 (A) AND (B) OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 399, PROVIDES AS OLLOWS:

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

(A) THE DAYS OF WORK OF A PER DIEM OFFICER OR EMPLOYEE RECEIVING COMPENSATION AT A RATE WHICH IS EQUIVALENT TO MORE THAN $1,000 PER ANNUM SHALL NOT EXCEED FIVE IN ANY ONE WEEK, AND THE COMPENSATION FOR FIVE DAYS SHALL BE TEN-ELEVENTHS OF THAT PAYABLE FOR A WEEK'S WORK OF FIVE AND ONE- HALF DAYS: PROVIDED, THAT NOTHING HEREIN CONTAINED SHALL BE CONSTRUED AS MODIFYING THE METHOD OF FIXING THE DAILY RATE OF COMPENSATION OF PER DIEM OFFICERS OR EMPLOYEES AS NOW AUTHORIZED BY LAW: PROVIDED FURTHER, THAT WHERE THE NATURE OF THE DUTIES OF A PER DIEM OFFICER OR EMPLOYEE RENDER IT ADVISABLE, THE PROVISIONS OF SUBSECTION (B) MAY BE APPLIED IN LIEU OF THE PROVISIONS OF THIS SUBSECTION.

(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.

IN DECISION OF JULY 8, 1932, TO THE PUBLIC PRINTER, A-43126, 12 COMP. GEN. 11, QUESTION THEREIN NUMBERED WAS STATED AND ANSWERED AS FOLLOWS:

"4. HOW SHALL THE PROVISION OF SUBSECTION (A) BE APPLIED TO PER ANNUM OFFICER AND EMPLOYEE IF IT IS DEEMED ADVISABLE TO FIX THEIR DAYS OF WORK AT NOT TO EXCEED FIVE DAYS IN ANY ONE WEEK IN LIEU OF A FURLOUGH FOR ONE CALENDAR MONTH OR SUCH PERIODS AS SHALL IN THE AGGREGATE EQUAL 24 WORKING DAYS (COUNTING SATURDAY AS A HALF DAY), AS PROVIDED FOR IN SUBSECTION (B/?

THERE WOULD BE INVOLVED SIMPLY THE ESTABLISHING OF THE 5-DAY WEEK FOR PER ANNUM OFFICERS AND EMPLOYEES, AND THEIR PER ANNUM COMPENSATION WOULD THEN BE AT 10/11 OF THEIR FORMER REGULAR PER ANNUM RATE, * * *.

THE SAME APPLICATION WAS MADE AS TO PER ANNUM EMPLOYEES AT NAVY YARDS AND NAVAL STATIONS WHO ARE ON A 5-DAY WEEK. DECISION OF JULY 14, 1932, TO THE SECRETARY OF THE NAVY, A-43185, 12 COMP. GEN. 30.

IN DECISION OF AUGUST 1, 1932, TO THE CIVIL SERVICE COMMISSION, A 43622, 12 COMP. GEN. 149, IT WAS HELD:

YOUR SUPPLEMENTAL SUBMISSION OF JULY 27, 1932, SUBMITS A PLAN WHEREBY IT IS PROPOSED TO ADMINISTER THE LEGISLATIVE FURLOUGH BY REQUIRING THE EMPLOYEES OF YOUR COMMISSION TO BE ABSENT EACH SATURDAY MORNING BEGINNING WITH JULY 30, 1932, AND CONTINUING THE REMAINDER OF THE YEAR, AND, IN ADDITION THERETO, TO TAKE CERTAIN ADMINISTRATIVE FURLOUGHS DEPENDING UPON THE SALARY RANGE IN WHICH EMPLOYED * * * IF THE EMPLOYEES ARE REQUIRED TO BE ABSENT ALL DAY SATURDAY, THAT IS TANTAMOUNT TO PUTTING THEM ON THE 5- DAY WEEK BASIS AS AUTHORIZED UNDER THE FIRST PROVISO OF SUBSECTION (B) OF SECTION 101 AND THERE WOULD BE FOR APPLICATION THE PROVISIONS OF SUBSECTION (A) OF SAID SECTION.

IN DECISION OF AUGUST 9, 1932, TO THE CIVIL SERVICE COMMISSION, A 43622, 12 COMP. GEN. 207, IT IS STATED:

THESE THREE PLANS ARE SEPARATE AND DISTINCT. UNDER THE FIRST, THE COMPENSATION IS TO BE REDUCED 1/11 WITH A FURTHER LOSS OF PAY FOR ANY TIME OFF DURING THE FIVE DAYS PRESCRIBED FOR DUTY. UNDER THE SECOND, THERE IS A LOSS OF ONE MONTH'S PAY--- WHICH AMOUNTS TO A COMPENSATION REDUCTION OF 1/12--- WITH THE PRIVILEGE OF BEING ABSENT FROM DUTY FOR ONE CALENDAR MONTH OR 24 WORKING DAYS THROUGH AN AGGREGATE OF FRACTIONAL PERIODS OF ABSENCE. UNDER THE THIRD, THERE IS A PERCENTAGE REDUCTION IN PAY WITH NO SHORTENING OF THE WORK WEEK OR TIME OFF WITHOUT FURTHER LOSS OF PAY. THE STATUTE INDICATES WITH RESPECT TO EACH PLAN THE CLASS OF OFFICERS AND EMPLOYEES TO WHICH IT IS PRIMARILY INTENDED TO APPLY, BUT CONTAINS PROVISIONS WHICH MAKE IT PRACTICALLY WITHIN THE ADMINISTRATIVE DISCRETION AS TO WHICH PLAN SHALL BE ADOPTED. IT IS TO BE NOTED, HOWEVER, THAT THERE IS NOTHING IN THE LAW TO INDICATE AN INTENT TO VEST IN ANY ADMINISTRATIVE OFFICE THE POWER OR AUTHORITY TO SET UP A FOURTH PLAN BY COMBINING THE WORK PROVISIONS OF ONE OF THE THREE PLANS THE CONGRESS HAS ESTABLISHED WITH THE PAY PROVISIONS OF ANOTHER OF SAID THREE PLANS. OBVIOUSLY, TWO OFFICERS OR ESTABLISHMENTS OF THE GOVERNMENT, EACH, IN FACT, OPERATING ON A 5-DAY WEEK BASIS, CAN NOT BE PERMITTED TO APPLY DIFFERENT PROVISIONS OF THE ECONOMY ACT IN MAKING THE REQUIRED PAY REDUCTIONS. CERTAIN SERVICES OF THE GOVERNMENT ARE OPERATING UNDER THE 5-DAY WEEK PLAN AND ARE APPLYING THE PAY PROVISIONS THEREOF AS REQUIRED BY THE PLAIN TERMS OF THE STATUTE, AND ANY OTHER SERVICE WHICH ADOPTS THAT PLAN FOR WORK PURPOSES LIKEWISE MUST APPLY TO THE PAY PROVISIONS APPLICABLE THERETO. THEREFORE, IF YOU ELECT TO CONTINUE THE PROPOSED PLAN OF CLOSING YOUR OFFICE EVERY SATURDAY FOR THE REMAINDER OF THE FISCAL YEAR, IT MUST BE CONSIDERED AS OPERATING ON THE 5-DAY WEEK PLAN PRESCRIBED BY SECTION 101 (A), AND THE REDUCTION IN COMPENSATION OF YOUR EMPLOYEES MUST BE IN ACCORDANCE WITH THE PROVISIONS OF THAT SECTION. * * *.

THE 5-DAY WEEK PLAN ADOPTED BY THE FEDERAL FARM BOARD IS SUBSTANTIALLY THE SAME AS PROPOSED BY THE CIVIL SERVICE COMMISSION, THE ONLY DIFFERENCE APPEARING TO BE AS TO (1) THE NUMBER OF WEEKS INVOLVED AND (2) THE NUMBER OF EMPLOYEES INVOLVED, IT BEING STATED THAT THE BOARD IS OPERATING ON SATURDAY MORNINGS WITH A SKELETON STAFF IN WASHINGTON.

THE PLAN PROPOSED BY THE CIVIL SERVICE COMMISSION AND ADOPTED BY THE FEDERAL FARM BOARD DIFFERS FROM THAT ADOPTED BY THE GOVERNMENT PRINTING OFFICE AND BY THE NAVY DEPARTMENT FOR NAVY YARDS AND NAVAL STATIONS, PRIMARILY AS TO THE PERIOD DURING THE YEAR THE PLAN IS TO OPERATE--- THE FORMER RUNNING ONLY A PORTION OF THE YEAR AND THE LATTER THE ENTIRE YEAR, IF NOT SOONER CHANGED--- AND AS TO THE NUMBER OF EMPLOYEES INVOLVED. CONSIDERABLE STRESS HAS BEEN PLACED ON THESE MINOR DIFFERENCES, BUT THERE IS NOTHING IN THE WORDING OF SECTION 101 (A) OR (B), OR OTHERWISE IN THE ECONOMY ACT, REQUIRING THAT WHICHEVER OF THE THREE PLANS, TO WIT, 5-DAY WEEK, LEGISLATIVE FURLOUGH, OR PERCENTAGE REDUCTION IN COMPENSATION, IS ADOPTED MUST CONTINUE THROUGHOUT THE ENTIRE FISCAL YEAR, NEITHER IS THERE ANYTHING IN THE LAW ON WHICH TO BASE A CONCLUSION THAT WHEN ONE OF THE THREE IS ADOPTED FOR ONLY A PORTION OF THE YEAR IT IS TO BE REGARDED FOR PAY AND IMPOUNDING PURPOSES AS ONE OF THE OTHER PLANS. FURTHERMORE, THERE IS NOTHING IN THE STATUTES REQUIRING THAT THE SAME PLAN BE ADOPTED FOR THE ENTIRE PERSONNEL OF AN OFFICE. THAT IS TO SAY, THERE IS NOTHING IN THE LAW TO PROHIBIT A DEPARTMENT OR ESTABLISHMENT FROM ADOPTING ONE PLAN FOR CERTAIN GROUPS AND ANOTHER PLAN FOR OTHER GROUPS OF ITS EMPLOYEES. NOTE THAT THE TERMS OF THE SECOND PROVISO TO SECTION 101 (A) AND OF THE FIRST PROVISO TO SECTION 101 (B) EACH AUTHORIZE THE PROVISIONS OF THE OTHER SUBSECTION TO BE APPLIED TO A SINGLE OFFICER OR EMPLOYEE. ALSO, SECTIONS 102 AND 105 (D) (6) WOULD PERMIT THE APPLICATION OF PERCENTAGE REDUCTION IN COMPENSATION, IN LIEU OF EITHER THE 5-DAY WEEK OR LEGISLATIVE FURLOUGH, TO INDIVIDUAL EMPLOYEES OR GROUPS OF EMPLOYEES, ALTHOUGH OTHER EMPLOYEES IN THE SAME OFFICE MIGHT BE OPERATING UNDER ONE OF THE OTHER PLANS.

WHEN INDIVIDUAL PER ANNUM OFFICERS OR EMPLOYEES, OR ANY NUMBER OF PER ANNUM OFFICERS OR EMPLOYEES, ARE REQUIRED BY ADMINISTRATIVE ACTION TO ABSENT THEMSELVES FROM THEIR PLACE OF DUTY ON SATURDAY, THAT IS, WHEN SUCH ADMINISTRATIVE ACTION IS TAKEN SO AS TO PREVENT THEM GENERALLY FROM PERFORMING SERVICE ON SATURDAY, ONLY FIVE DAYS' SERVICE PER WEEK BEING REQUIRED OR PERMITTED, UNQUESTIONABLY THERE IS THE ADOPTION OF THE 5-DAY WEEK, REQUIRING THE APPLICATION OF THE PROVISIONS OF SECTION 101 (A) OF THE STATUTE FOR DEDUCTING AND IMPOUNDING PURPOSES. IT HAS BEEN SUGGESTED THAT SUBSECTION (A) OF SECTION 101 APPLIES TO PER DIEM EMPLOYEES, AND THAT AS PRACTICALLY NONE OF THE EMPLOYEES OF THE FEDERAL FARM BOARD ARE PER DIEM EMPLOYEES "THERE IS NOTHING IN THE NATURE OF THE DUTIES OF THESE EMPLOYEES TO RENDER ADVISABLE THE APPLICATION OF SUBSECTION (A).' IT IS TRUE THAT SUBSECTION (A) WAS INTENDED PRIMARILY FOR PER DIEM EMPLOYEES AND SUBSECTION (B) FOR PER ANNUM EMPLOYEES, BUT IT IS SPECIFICALLY PROVIDED THAT EITHER SUBSECTION MAY BE APPLIED TO EITHER CLASS OF EMPLOYEES, AND WHEN SUCH ACTION IS TAKEN THE DEDUCTING AND IMPOUNDING MUST BE IN ACCORDANCE WITH THE METHOD PRESCRIBED IN THE SUBSECTION APPLIED.

IT IS BELIEVED THAT WHAT HAS BEEN SAID HEREIN FULLY ANSWERS YOUR FIRST QUESTION.

REFERRING TO YOUR SECOND QUESTION, YOU ARE ADVISED THAT NO PART OF THE SAVING EFFECTED BY IMPOSING ADMINISTRATIVE FURLOUGHS WITHOUT PAY UNDER THE TERMS OF SECTION 216 OF THE ECONOMY ACT, TO KEEP WITHIN THE LIMITS OF THE APPROPRIATION FOR THE FISCAL YEAR 1933, IS REQUIRED TO BE IMPOUNDED. SEE DECISION OF AUGUST 20, 1932, A-43815, 12 COMP. GEN. 262.