A-46935, FEBRUARY 15, 1933, 12 COMP. GEN. 530

A-46935: Feb 15, 1933

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THE AMOUNT REPORTED AS WAIVED FROM IMPOUNDMENT IS AT THE RATE OF $2. WAS AT THE RATE OF ONLY $2. IT WAS HELD THAT: * * * AS THE FILLING OF A VACANCY WITH PRESIDENTIAL APPROVAL NECESSARILY REQUIRES THE PAYMENT OF THE COMPENSATION OF THAT POSITION TO THE APPOINTEE. AS A WAIVER OF THE IMPOUNDING OF THE SALARY OF THAT POSITION IN SO FAR AS IT IS NECESSARY TO MAKE USE OF SUCH FUNDS FOR PAYMENT TO THE NEW APPOINTEE * * *. THE IMPOUNDING OF THE SALARY OF THE POSITION COVERING THE TIME THE POSITION REMAINED VACANT IS REQUIRED. THE AUTHORITY IS WORDED AS FOLLOWS: "YOU ARE HEREBY AUTHORIZED TO MAKE APPOINTMENTS TO THE FOLLOWING VACANT POSITIONS.'. NO REFERENCE IS MADE TO THE SALARIES OF THE VACANT POSITIONS.

A-46935, FEBRUARY 15, 1933, 12 COMP. GEN. 530

ECONOMY ACT - FILLING OF VACANCIES PRESIDENTIAL APPROVAL OF THE FILLING OF A VACANCY RESTORES FROM THE IMPOUNDED FUND TO THE APPROPRIATION ONLY THE AMOUNT OF THE SALARY PAID THE LAST INCUMBENT FOR THE REMAINDER OF THE FISCAL YEAR, UNLESS A GREATER SUM HAS BEEN SPECIFICALLY MADE AVAILABLE BY THE PRESIDENT, IN THE ABSENCE OF WHICH THE DIFFERENCE BETWEEN THE AMOUNT OF THE SALARY OF THE LAST INCUMBENT AND THE INCREASED RATE PAID THE NEW APPOINTEE CONSTITUTES A CHARGE AGAINST THE SALARY APPROPRIATION.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, FEBRUARY 15, 1933:

THERE HAS BEEN FORWARDED TO THIS OFFICE BY CARL F. ROUTZAHN, COLLECTOR OF INTERNAL REVENUE, STANDARD FORM 1079, ENTITLED "SCHEDULE OF VACANT POSITIONS FILLED BY AUTHORITY OF THE PRESIDENT OF THE UNITED STATES," COVERING APPOINTMENT OF C. OSCAR STEINMETZ, EFFECTIVE AUGUST 22, 1932, AT $2,600 PER ANNUM, TO A POSITION VACATED JUNE 30, 1932, BY J. M. HENDERSON WHO RECEIVED $2,500 PER ANNUM. THE AMOUNT REPORTED AS WAIVED FROM IMPOUNDMENT IS AT THE RATE OF $2,600 PER ANNUM FROM AUGUST 22, 1932, TO THE END OF THE FISCAL YEAR, ALTHOUGH THE IMPOUNDMENT, EFFECTIVE JULY 1, 1932, WAS AT THE RATE OF ONLY $2,500 PER ANNUM. THE SALARY OF THE POSITION VACATED BY MR. STEINMETZ HAS BEEN REPORTED FOR IMPOUNDING.

IN 12 COMP. GEN. 182, IT WAS HELD THAT:

* * * AS THE FILLING OF A VACANCY WITH PRESIDENTIAL APPROVAL NECESSARILY REQUIRES THE PAYMENT OF THE COMPENSATION OF THAT POSITION TO THE APPOINTEE, THE PRESIDENTIAL AUTHORITY FOR FILLING THE VACANCY MAY BE CONSIDERED, ALSO, AS A WAIVER OF THE IMPOUNDING OF THE SALARY OF THAT POSITION IN SO FAR AS IT IS NECESSARY TO MAKE USE OF SUCH FUNDS FOR PAYMENT TO THE NEW APPOINTEE * * *. HOWEVER, THE IMPOUNDING OF THE SALARY OF THE POSITION COVERING THE TIME THE POSITION REMAINED VACANT IS REQUIRED, UNLESS SUCH IMPOUNDING BE WAIVED SPECIFICALLY IN WRITING BY THE PRESIDENT.

THE PRESIDENTIAL AUTHORITY IN THIS CASE COVERS 93 VACANCIES IN THE TREASURY DEPARTMENT, THE VACANCY HERE IN QUESTION BEING LISTED AS "655,DEPUTY COLLECTOR, BUREAU OF INTERNAL REVENUE, CLEVELAND, OHIO.' THE AUTHORITY IS WORDED AS FOLLOWS: "YOU ARE HEREBY AUTHORIZED TO MAKE APPOINTMENTS TO THE FOLLOWING VACANT POSITIONS.' NO REFERENCE IS MADE TO THE SALARIES OF THE VACANT POSITIONS. THERE IS NO SPECIFIC WAIVER IN WRITING OF THE IMPOUNDMENT OF ANY PORTION OF THE SALARY OF THE POSITION FOR THE PERIOD PRIOR TO THE EFFECTIVE DATE OF THE NEW APPOINTMENT.

THE POSITION VACATED BY MR. HENDERSON REMAINED VACANT TO AND INCLUDING AUGUST 21, 1932. THE COMPENSATION "COVERING THE TIME THE POSITION REMAINED VACANT" IS $354.16. THIS WOULD LEAVE ONLY $2,145.84, AVAILABLE FOR RESTORATION, UNLESS A GREATER SUM WAS SPECIFICALLY MADE AVAILABLE BY THE PRESIDENT. AS NO SUCH SPECIFIC PRESIDENTIAL AUTHORITY APPEARS, THE AMOUNT WAIVED FROM IMPOUNDMENT IN THIS CASE SHOULD BE ONLY $2,145.84, AND THE BALANCE REQUIRED TO PAY THE INCREASED RATE FOR THE NEW INCUMBENT IN THE POSITION MUST BE CHARGED TO THE SALARY APPROPRIATION, IN THE ABSENCE OF CLEAR SHOWING THAT AT THE TIME THE MATTER OF THE FILLING OF THE VACANCIES WAS PRESENTED TO THE PRESIDENT FOR APPROVAL IT WAS DISCLOSED THAT ALL FUNDS NECESSARY TO PAY THE SALARIES OF THE NEW APPOINTEES WOULD BE WITHDRAWN FROM THE IMPOUNDED FUND.