A-48348, MAY 8, 1933, 12 COMP. GEN. 620

A-48348: May 8, 1933

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IS NOT COMPENSATION OR AN ALLOWANCE WITHIN THE PURVIEW OF TITLE II OF THE ACT OF MARCH 20. IS NOT SUBJECT TO THE 15 PERCENT REDUCTION REQUIRED UNDER THAT ACT. COMMUTED RATIONS AT 50 CENTS PER DAY ARE PAID TO ENLISTED MEN UNDER THE CIRCUMSTANCES SET FORTH IN ARTICLE 1320-12. A DECISION IS REQUESTED WHETHER THE COMMUTED RATIONS PAID TO ENLISTED MEN UNDER THESE INSTRUCTIONS IS SUBJECT TO A 15 PERCENT DEDUCTION ON AND AFTER 1 APRIL. ALTHOUGH DURING SOME PORTIONS OF THIS PERIOD THE ACTUAL COST OF THE NAVY RATION WAS 55 CENTS (HEARINGS. FOR THE FISCAL YEAR 1933 NO CHANGE WAS MADE IN THE COMMUTED VALUE OF THE RATION. ALTHOUGH THE HEARINGS SHOW THE ESTIMATE FOR THE FISCAL YEAR 1933 WAS BASED ON 46 CENTS (P. 323) AND THE ESTIMATE FOR THE FISCAL YEAR 1934 WAS BASED ON 42 CENTS.

A-48348, MAY 8, 1933, 12 COMP. GEN. 620

ECONOMY ACT, AMENDED - COMMUTATION OF RATIONS FOR ENLISTED MEN OF THE NAVY THE COMMUTED VALUE OF RATIONS FOR ENLISTED MEN OF THE NAVY, AS FIXED IN THE ANNUAL APPROPRIATION ACTS FOR THE FISCAL YEARS 1933 AND 1934, IS NOT COMPENSATION OR AN ALLOWANCE WITHIN THE PURVIEW OF TITLE II OF THE ACT OF MARCH 20, 1933, AND IS NOT SUBJECT TO THE 15 PERCENT REDUCTION REQUIRED UNDER THAT ACT.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, MAY 8, 1933:

THERE HAS BEEN RECEIVED BY YOUR INDORSEMENT OF APRIL 5 A LETTER OF MARCH 30, 1933, FROM THE CHIEF, BUREAU OF SUPPLIES AND ACCOUNTS, REQUESTING DECISION, AS FOLLOWS:

1. THE NAVAL APPROPRIATION ACTS, INCLUDING THE APPROPRIATION ACT FOR THE CURRENT FISCAL YEAR, CONTAIN A PROVISION FOR COMMUTED RATIONS IN THE CASE OF ENLISTED MEN UNDER "PAY, SUBSISTENCE, AND TRANSPORTATION OF NAVAL PERSONNEL," AS FOLLOWS:

"FOR PROVISIONS AND COMPUTED RATIONS FOR ENLISTED MEN OF THE NAVY,WHICH COMMUTED RATIONS MAY BE PAID TO CATERERS OF MESSES IN CASE OF DEATH OR DESERTION UPON ORDERS OF THE COMMANDING OFFICERS AT 50 CENTS PER DIEM * *

TITLE II, SECTION 1, OF THE ACT OF MARCH 20, 1933, DEFINES THE WORD "COMPENSATION" AS:

"* * * ANY SALARY, PAY, WAGE, ALLOWANCE (EXCEPT ALLOWANCES FOR TRAVEL), OR OTHER EMOLUMENT PAID FOR SERVICES RENDERED OR ANY CIVILIAN OR NONCIVILIAN OFFICER, POSITION, OR EMPLOYMENT; * * *.'

2. THE EXECUTIVE ORDER OF MARCH 28, 1933, ISSUED PURSUANT TO THE ACT OF MARCH 20, 1933, FIXES THE PERCENTAGE DEDUCTION OF COMPENSATION AT 15 PERCENTUM. COMMUTED RATIONS AT 50 CENTS PER DAY ARE PAID TO ENLISTED MEN UNDER THE CIRCUMSTANCES SET FORTH IN ARTICLE 1320-12, BUREAU OF SUPPLIES AND ACCOUNTS MANUAL AND ARTICLE D-10108, BUREAU OF NAVIGATION MANUAL.

3. A DECISION IS REQUESTED WHETHER THE COMMUTED RATIONS PAID TO ENLISTED MEN UNDER THESE INSTRUCTIONS IS SUBJECT TO A 15 PERCENT DEDUCTION ON AND AFTER 1 APRIL, 1933.

THE COMMUTED VALUE OF THE NAVY RATION AS FIXED IN THE ANNUAL APPROPRIATION ACTS FOR THE NAVY UNDER PAY, SUBSISTENCE, AND TRANSPORTATION (FORMERLY UNDER PROVISIONS, NAVY), AT LEAST SINCE THE FISCAL YEAR 1923 HAS BEEN 50 CENTS, ALTHOUGH DURING SOME PORTIONS OF THIS PERIOD THE ACTUAL COST OF THE NAVY RATION WAS 55 CENTS (HEARINGS, NAVAL APPROPRIATION BILL, 1933, P. 323). FOR THE FISCAL YEAR 1933 NO CHANGE WAS MADE IN THE COMMUTED VALUE OF THE RATION, ALTHOUGH THE HEARINGS SHOW THE ESTIMATE FOR THE FISCAL YEAR 1933 WAS BASED ON 46 CENTS (P. 323) AND THE ESTIMATE FOR THE FISCAL YEAR 1934 WAS BASED ON 42 CENTS, AND THE PAYMASTER GENERAL AGREED THAT AN APPROPRIATION ON THE BASIS OF 38 CENTS WOULD PROBABLY BE SUFFICIENT (P. 303 OF THE HEARINGS FOR THE FISCAL YEAR 1934). THE ACTUAL COST OF THE RATION VARIES ACCORDING TO THE VESSEL, RANGING DURING THE FISCAL YEAR 1932 FROM 40 CENTS PER RATION ON THE LARGER VESSELS CARRYING 100 MEN OR MORE TO 57.6 CENTS ON THE SMALL VESSELS (HEARINGS FOR THE FISCAL YEAR 1933, P. 326). IT IS EVIDENT THAT THE COMMUTED VALUE OF THE RATION AS FIXED IN THE ANNUAL APPROPRIATION ACTS IS INTENDED AS THE APPROXIMATE ACTUAL COST OF THE RATION FURNISHED IN KIND UNDER THE VARYING CONDITIONS OF SERVICE AND IS THEREFORE A MONEY PAYMENT IN LIEU OF AND AS A SUBSTITUTE FOR RATIONS IN KIND EQUAL TO THE VALUE OF THE RATION AND IS NOT AN ALLOWANCE AS IS THE ALLOWANCE FOR SUBSISTENCE AUTHORIZED UNDER SECTION 11 OF THE JOINT PAY ACT, 42 STAT. 630.

YOU ARE ACCORDINGLY INFORMED THAT THE COMMUTED VALUE OF THE RATION AS FIXED IN THE ANNUAL APPROPRIATION ACTS OF THE NAVY FOR THE FISCAL YEARS 1933 AND 1934 IS NOT SUBJECT TO THE 15 PERCENT REDUCTION REQUIRED UNDER THE EXECUTIVE ORDER ISSUED UNDER SECTION 3 (B) OF THE ACT OF MARCH 20, 1933.