A-44232, AUGUST 31, 1932, 12 COMP. GEN. 311

A-44232: Aug 31, 1932

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ECONOMY ACT - FURLOUGH AND RETIREMENT DEDUCTIONS WHERE AN EMPLOYEE IS GIVEN AN ADMINISTRATIVE FURLOUGH FOR ONE YEAR EFFECTIVE FROM AUGUST 8. AS FOLLOWS: ATTACHED HERETO IS PAY ROLL COVERING PAY DUE MARTIN G. IT WILL BE NOTED FROM THIS PAY ROLL THAT MARTIN G. IT WAS RULED THAT 8 1/3 PERCENT OF THE TOTAL ANNUAL SALARY RATE OF EMPLOYEES MUST BE DEDUCTED AND IMPOUNDED WHETHER THE EMPLOYEE WAS IN A DUTY OR NONDUTY STATUS. THAT IN THE LIGHT OF THE ADMINISTRATIVE PROBLEMS PRESENTED IT WAS BELIEVED THAT THE IMPOUNDING REQUIREMENTS OF THE STATUTE WOULD BE MET IF THE REGULAR PERIODICAL DEDUCTIONS FOR LEGISLATIVE FURLOUGH OF A MINIMUM OF 1 1/4 DAYS' PAY. WERE CHARGED TO THE SALARY APPROPRIATION AND CREDITED TO THE IMPOUNDING FUND FOR EACH SEMIMONTHLY PAY PERIOD DURING THE WHOLE OR PART OF WHICH THE EMPLOYEES ARE ON ADMINISTRATIVE FURLOUGH UNDER SECTION 216 OF THE ACT.

A-44232, AUGUST 31, 1932, 12 COMP. GEN. 311

ECONOMY ACT - FURLOUGH AND RETIREMENT DEDUCTIONS WHERE AN EMPLOYEE IS GIVEN AN ADMINISTRATIVE FURLOUGH FOR ONE YEAR EFFECTIVE FROM AUGUST 8, 1932, AFTER HAVING WORKED FROM AUGUST 1 TO 7, 1932, INCLUSIVE, THE FURLOUGH AND RETIREMENT DEDUCTIONS SHOULD BE BASED UPON THE COMPENSATION EARNED FOR THE 7 DAYS' WORK, NO FURLOUGH OR RETIREMENT DEDUCTIONS BEING REQUIRED FOR THE TIME COVERED BY THE ADMINISTRATIVE FURLOUGH WITHOUT PAY.

COMPTROLLER GENERAL MCCARL TO MAJ. J. B. HARPER, UNITED STATES ARMY, AUGUST 31, 1932:

THERE HAS BEEN RECEIVED YOUR LETTER OF AUGUST 17, 1932, AS FOLLOWS:

ATTACHED HERETO IS PAY ROLL COVERING PAY DUE MARTIN G. SHIELDS, INSPECTOR AT $2,300 PER ANNUM, OFFICE OF THE CONSTRUCTING QUARTERMASTER, WASHINGTON, D.C., FOR SERVICES RENDERED DURING THE PERIOD AUGUST 1, 1932, TO AUGUST 7, 1932, INCLUSIVE, WHICH HAS BEEN PRESENTED TO THE UNDERSIGNED, A DISBURSING OFFICER, FOR PAYMENT.

IT WILL BE NOTED FROM THIS PAY ROLL THAT MARTIN G. SHIELDS HAS BEEN FURLOUGHED WITHOUT PAY FOR ONE YEAR EFFECTIVE FROM AUGUST 8, 1932, AND THAT 8 1/3 PERCENT OF THE GROSS AMOUNT EARNED FOR THE PERIOD AUGUST 1, 1932, TO AUGUST 7, 1932, INCLUSIVE, HAS BEEN DEDUCTED FOR CREDIT TO THE IMPOUNDING FUND, UNDER THE PROVISIONS OF THE ECONOMY ACT OF JUNE 30, 1932.

IN DECISION OF AUGUST 9, 1932, A-43622, TO THE PRESIDENT OF THE CIVIL SERVICE COMMISSION, IT WAS RULED THAT 8 1/3 PERCENT OF THE TOTAL ANNUAL SALARY RATE OF EMPLOYEES MUST BE DEDUCTED AND IMPOUNDED WHETHER THE EMPLOYEE WAS IN A DUTY OR NONDUTY STATUS, AND THAT IN THE LIGHT OF THE ADMINISTRATIVE PROBLEMS PRESENTED IT WAS BELIEVED THAT THE IMPOUNDING REQUIREMENTS OF THE STATUTE WOULD BE MET IF THE REGULAR PERIODICAL DEDUCTIONS FOR LEGISLATIVE FURLOUGH OF A MINIMUM OF 1 1/4 DAYS' PAY, PLUS ADDITIONAL DEDUCTIONS AT THE SAME RATE FOR ADDITIONAL LEGISLATIVE FURLOUGH, REQUIRED BY DECISION OF JULY 8, 1932, A-43276, WERE CHARGED TO THE SALARY APPROPRIATION AND CREDITED TO THE IMPOUNDING FUND FOR EACH SEMIMONTHLY PAY PERIOD DURING THE WHOLE OR PART OF WHICH THE EMPLOYEES ARE ON ADMINISTRATIVE FURLOUGH UNDER SECTION 216 OF THE ACT.

IT WOULD APPEAR FROM YOUR DECISION REFERRED TO ABOVE THAT A MINIMUM DEDUCTION OF 1 1/4 DAYS' PAY SHOULD BE MADE ON THIS PAY ROLL, SUCH DEDUCTION TO COVER THE PERIOD AUGUST 1, 1932, TO AUGUST 15, 1932, INCLUSIVE. THE QUESTION HERE ARISES AS TO THE AMOUNT TO BE PAID THE EMPLOYEE, THAT IS, WHETHER A DEDUCTION OF 1 1/4 DAYS' PAY SHOULD BE MADE FROM THE AMOUNT DUE HIM, OR WHETHER A PROPORTIONATE DEDUCTION SHOULD BE MADE FROM SUCH AMOUNT AND THE BALANCE CHARGED TO THE SALARY APPROPRIATION, IN VIEW OF THE FACT THAT HE WAS IN A DUTY STATUS FROM AUGUST 1, 1932, TO AUGUST 7, 1932, ONLY. THE QUESTION ALSO ARISES AS TO THE AMOUNT TO BE DEDUCTED FOR CREDIT TO THE RETIREMENT FUND, THAT IS, WHETHER DEDUCTION SHOULD BE MADE FOR THE PERIOD AUGUST 1, 1932, TO AUGUST 7, 1932, INCLUSIVE, ONLY, OR WHETHER DEDUCTION SHOULD ALSO COVER THE 1 1/4 DAYS TO BE CHARGED AS LEGISLATIVE FURLOUGH.

IN VIEW OF THE ABOVE, YOUR DECISION IS RESPECTFULLY REQUESTED.

BY DECISION OF THIS OFFICE OF AUGUST 20, 1932, A-43815, 12 COMP. GEN. 262, IT WAS HELD THAT THE DEDUCTION AND IMPOUNDING FOR LEGISLATIVE FURLOUGHS UNDER SECTION 101 (B) OF THE ACT OF JUNE 30, 1932, WERE NOT APPLICABLE TO ANY TIME THE EMPLOYEE IS ABSENT WITHOUT PAY FOR ANY REASON OTHER THAN A LEGISLATIVE FURLOUGH. SEE, ALSO, A 44085, AUGUST 23, 1932, 12 COMP. GEN. 273. AS THE EMPLOYEE HERE IN QUESTION WAS APPARENTLY ON DUTY AUGUST 1 TO 7, INCLUSIVE, AND ON ADMINISTRATIVE FURLOUGH OR VOLUNTARY LEAVE OF ABSENCE WITHOUT PAY THEREAFTER, THE RETIREMENT AND FURLOUGH DEDUCTIONS SHOULD BE MADE FROM AND BASED UPON THE GROSS AMOUNT OF THE COMPENSATION DUE HIM FOR THE SEVEN DAYS' WORK. ON THE PAY ROLL SUBMITTED BY YOU THE DEDUCTIONS FOR LEGISLATIVE FURLOUGH AND RETIREMENT APPEAR TO HAVE BEEN CORRECTLY COMPUTED, AND PAYMENT THEREON IS AUTHORIZED IN THE ABSENCE OF OTHER OBJECTION.