A-46442, JANUARY 7, 1933, 12 COMP. GEN. 485

A-46442: Jan 7, 1933

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HE IS ENTITLED TO A REFUND OF THE DIFFERENCE BETWEEN THE AMOUNTS SO DEDUCTED AND THE COMPENSATION FOR 13 3/4 DAYS. AS FOLLOWS: AN ADVANCE DECISION IS REQUESTED AS TO THE METHOD OF HANDLING THE FOLLOWING ITEMS IN ACCORDANCE WITH THE PROVISIONS OF THE ECONOMY ACT: (1) AN EMPLOYEE OF THE BOARD OF TAX APPEALS RECEIVING A SALARY OF $6. THIS EMPLOYEE WAS PHYSICALLY ABSENT FROM HIS POST OF DUTY BUT TEN DAYS. TO BE MADE BY THE DISBURSING CLERK OF THE DEPARTMENT OF JUSTICE. (2) INASMUCH AS IT WILL BE NECESSARY TO FURLOUGH EMPLOYEES OF THE BOARD ON ACCOUNT OF LACK OF FUNDS. INFORMATION IS DESIRED AS TO THE MANNER IN WHICH REFUNDS SHOULD BE MADE TO THOSE EMPLOYEES WHO HAVE EXHAUSTED THE ONE MONTH'S LEGISLATIVE FURLOUGH PAYMENT.

A-46442, JANUARY 7, 1933, 12 COMP. GEN. 485

ECONOMY ACT - LEGISLATIVE AND ADMINISTRATIVE FURLOUGHS - EXCESS DEDUCTIONS WHERE AN EMPLOYEE AT THE TIME OF HIS RESIGNATION, DECEMBER 15, 1932, HAD NOT TAKEN IN EXCESS OF 11 DAYS' LEGISLATIVE FURLOUGH BUT THE WHOLE 30 DAYS' COMPENSATION HAD BEEN DEDUCTED, HE IS ENTITLED TO A REFUND OF THE DIFFERENCE BETWEEN THE AMOUNTS SO DEDUCTED AND THE COMPENSATION FOR 13 3/4 DAYS, THE NORMAL DEDUCTION FOR LEGISLATIVE FURLOUGH REQUIRED UP TO THAT TIME, OR A NET REFUND OF THE COMPENSATION FOR 16 1/4 DAYS. WHERE THE COMPENSATION OF AN EMPLOYEE HAS BEEN CHECKED FOR THE FULL 30 DAYS' LEGISLATIVE FURLOUGH AND THE EMPLOYEE HAS NOT BEEN ABSENT IN EXCESS OF 1 DAY FOR EACH SEMIMONTHLY PAY PERIOD, HE WOULD BE ENTITLED UPON BEING GIVEN AN ADMINISTRATIVE FURLOUGH TO A REFUND OF 1 1/4 DAYS' COMPENSATION FOR EACH PERIOD OF 15 DAYS' ADMINISTRATIVE FURLOUGH THEREAFTER GIVEN AND THE 24 DAYS' ABSENCE UNDER THE LEGISLATIVE FURLOUGH SHOULD BE REDUCED BY 1 DAY FOR EACH 1 1/4 DAYS' COMPENSATION SO REFUNDED.

COMPTROLLER GENERAL MCCARL TO THE CHAIRMAN OF THE UNITED STATES BOARD OF TAX APPEALS, JANUARY 7, 1933:

THERE HAS BEEN RECEIVED YOUR LETTER OF DECEMBER 27, 1932, AS FOLLOWS:

AN ADVANCE DECISION IS REQUESTED AS TO THE METHOD OF HANDLING THE FOLLOWING ITEMS IN ACCORDANCE WITH THE PROVISIONS OF THE ECONOMY ACT:

(1) AN EMPLOYEE OF THE BOARD OF TAX APPEALS RECEIVING A SALARY OF $6,200 PER ANNUM, RESIGNED EFFECTIVE DECEMBER 15, 1932, TO ACCEPT APPOINTMENT AS A COMMISSIONER, UNITED STATES COURT OF CLAIMS. UP TO THE TIME OF ACCEPTANCE OF THIS EMPLOYEE'S RESIGNATION, DEDUCTIONS HAD BEEN MADE FROM HIS SALARY SUFFICIENT TO EQUAL THIRTY DAYS' PAY, THUS COMPLETELY ANSWERING THE REQUIREMENTS OF THE LEGISLATIVE FURLOUGH PROVISION OF THE ECONOMY ACT. DURING THE PERIOD FROM JULY 1 TO DECEMBER 15, 1932, THIS EMPLOYEE WAS PHYSICALLY ABSENT FROM HIS POST OF DUTY BUT TEN DAYS. INASMUCH AS THE TOTAL DEDUCTION FOR THE FISCAL YEAR HAS BEEN MADE FROM THIS EMPLOYEE'S COMPENSATION, THE QUESTION ARISES SHOULD NOT A REFUND BE MADE TO HIM OF $258.33, SUCH NECESSARY DEDUCTIONS AS MUST BE MADE SUBSEQUENT TO DECEMBER 15, 1932, TO BE MADE BY THE DISBURSING CLERK OF THE DEPARTMENT OF JUSTICE.

(2) INASMUCH AS IT WILL BE NECESSARY TO FURLOUGH EMPLOYEES OF THE BOARD ON ACCOUNT OF LACK OF FUNDS, INFORMATION IS DESIRED AS TO THE MANNER IN WHICH REFUNDS SHOULD BE MADE TO THOSE EMPLOYEES WHO HAVE EXHAUSTED THE ONE MONTH'S LEGISLATIVE FURLOUGH PAYMENT. IT IS ASSUMED THAT AN ADMINISTRATIVE FURLOUGH WILL NECESSARILY CARRY WITH IT A REFUND BASED UPON THE NUMBER OF DAYS FURLOUGHED, PROVIDED THE EMPLOYEE HAS NOT BEEN ON LEAVE FOR THE TIME IN QUESTION. FOR INSTANCE, IF DORIS BAXTER, RECEIVING A SALARY OF $1,620 PER ANNUM, IS GIVEN AN ADMINISTRATIVE FURLOUGH OF 15 DAYS, A REFUND ON ACCOUNT OF OVERPAYMENT TO THE LEGISLATIVE FURLOUGH FUND IN THE SUM OF $5.63 WILL BE DUE HER, AS PER ATTACHED FORM OF VOUCHER.

AN EARLY DECISION AS TO THE MANNER OF PAYMENT AND ACCOUNTING IS REQUESTED.

WITH REFERENCE TO QUESTION NO. (1) OF YOUR SUBMISSION THE NORMAL DEDUCTION FOR LEGISLATIVE FURLOUGH AT 1 1/4 DAYS' EACH HALF MONTH UP TO AND INCLUDING DECEMBER 15, 1932, WOULD HAVE AMOUNTED TO 13 3/4 DAYS' COMPENSATION WHICH WOULD HAVE ENTITLED THE EMPLOYEE TO FURLOUGH LEAVE OF 11 DAYS. ACCORDINGLY, IF THE EMPLOYEE AT THE TIME OF HIS RESIGNATION DECEMBER 15, 1932, HAD NOT TAKEN IN EXCESS OF 11 DAYS' FURLOUGH ABSENCE BUT THE WHOLE 30 DAYS' COMPENSATION HAD BEEN DEDUCTED FOR LEGISLATIVE FURLOUGH, HE WOULD BE ENTITLED TO A REFUND OF THE DIFFERENCE BETWEEN THE AMOUNTS SO DEDUCTED AND THE COMPENSATION FOR 13 3/4 DAYS, OR 16 1/4 DAYS' COMPENSATION AMOUNTING TO $279.85. 12 COMP. GEN. 132.

AS TO YOUR SECOND QUESTION, IF THE EMPLOYEE HAS ALREADY BEEN CHECKED FOR THE FULL 30 DAYS' LEGISLATIVE FURLOUGH AND HAS NOT BEEN ABSENT IN EXCESS OF 1 DAY FOR EACH SEMIMONTHLY PAY PERIOD AND IS THEREAFTER GIVEN ADMINISTRATIVE FURLOUGH WITHOUT PAY, SHE WOULD BE ENTITLED TO A REFUND OF 1 1/4 DAYS' COMPENSATION FOR EACH PERIOD OF 15 DAYS' LEGISLATIVE FURLOUGH . UNDER SUCH CIRCUMSTANCES, THE 24 DAYS' LEGISLATIVE FURLOUGH LEAVE SHOULD BE REDUCED BY 1 DAY FOR EACH 1 1/4 DAYS' COMPENSATION SO REFUNDED. COMP. GEN. 262; ID. 311. THE SUPPLEMENTAL PAY ROLL FORWARDED WITH YOUR SUBMISSION IS RETURNED FOR ACTION IN ACCORDANCE WITH THE FOREGOING.