A-52029, DECEMBER 9, 1933, 13 COMP. GEN. 167

A-52029: Dec 9, 1933

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PERSONAL SERVICES - EXPERTS - MAXIMUM PER DIEM COMPENSATION THE MAXIMUM PER DIEM COMPENSATION AUTHORIZED TO BE PAID TO EXPERTS EMPLOYED UNDER AN APPROPRIATION SUBJECT TO THE CLASSIFICATION ACT IS A RATE NOT TO EXCEED THE PER DIEM EQUIVALENT OF THE MAXIMUM ANNUAL RATE OF $9. WHICH IS SUBJECT TO 15 PERCENT REDUCTION REQUIRED BY THE ACT OF MARCH 20. 1933: THERE HAVE BEEN PRESENTED TO THIS OFFICE FOR PREAUDIT FOUR VOUCHERS RECEIVED FROM THE BUREAU OF INTERNAL REVENUE. GROVES AND HAIG WERE. AS FOLLOWS: YOU ARE HEREBY REQUESTED TO PROCEED FROM MADISON. YOU WILL BE ALLOWED A FEE OF FIFTY DOLLARS ($50) PER DAY IN CONSIDERATION OF YOUR SERVICES. YOU ARE HEREBY REQUESTED TO PROCEED FROM NEW YORK CITY TO WASHINGTON.

A-52029, DECEMBER 9, 1933, 13 COMP. GEN. 167

PERSONAL SERVICES - EXPERTS - MAXIMUM PER DIEM COMPENSATION THE MAXIMUM PER DIEM COMPENSATION AUTHORIZED TO BE PAID TO EXPERTS EMPLOYED UNDER AN APPROPRIATION SUBJECT TO THE CLASSIFICATION ACT IS A RATE NOT TO EXCEED THE PER DIEM EQUIVALENT OF THE MAXIMUM ANNUAL RATE OF $9,000 PRESCRIBED BY THE CLASSIFICATION ACT, OR $25 PER DIEM, WHICH IS SUBJECT TO 15 PERCENT REDUCTION REQUIRED BY THE ACT OF MARCH 20, 1933, 48 STAT. 13, AND EXECUTIVE ORDER ISSUED PURSUANT THERETO.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, DECEMBER 9, 1933:

THERE HAVE BEEN PRESENTED TO THIS OFFICE FOR PREAUDIT FOUR VOUCHERS RECEIVED FROM THE BUREAU OF INTERNAL REVENUE, TREASURY DEPARTMENT, TWO OF THE VOUCHERS COVERING PROPOSED PAYMENTS TO HAROLD M. GROVES AND ROBERT M. HAIG "FOR EXPERT SERVICES RENDERED THE TREASURY DEPARTMENT PURSUANT TO LETTER OF ACTING SECRETARY OF THE TREASURY DATED OCTOBER 16, 1933, COPY HEREWITH," AT THE RATE OF $50 PER DAY FOR OCTOBER 20, 21, AND 23, 1933, A TOTAL OF $150, IN THE CASE OF GROVES, AND AT THE RATE OF $100 PER DAY FOR OCTOBER 20 AND 21, 1933, A TOTAL OF $200, IN THE CASE OF HAIG; AND THE OTHER TWO COVERING TRAVEL EXPENSES ON AN ACTUAL EXPENSE BASIS, $94.93 IN FAVOR OF GROVES FOR THE PERIOD OCTOBER 10 TO 30, AND $36.14 IN FAVOR OF HAIG FOR THE PERIOD OCTOBER 19 TO 21, 1933.

THE LETTERS, DATED OCTOBER 16, 1933, TO MESSRS. GROVES AND HAIG WERE, RESPECTIVELY, AS FOLLOWS:

YOU ARE HEREBY REQUESTED TO PROCEED FROM MADISON, WIS., TO WASHINGTON, D.C., FOR THE PURPOSE OF A CONFERENCE ON MATTERS PERTAINING TO INTERNAL REVENUE TAXATION.

YOU WILL BE ALLOWED A FEE OF FIFTY DOLLARS ($50) PER DAY IN CONSIDERATION OF YOUR SERVICES, TOGETHER WITH YOUR ACTUAL NECESSARY TRAVELING EXPENSES WHILE AWAY FROM MADISON, WIS., PAYABLE FROM THE APPROPRIATION,"COLLECTING THE INTERNAL REVENUE.'

YOU ARE HEREBY REQUESTED TO PROCEED FROM NEW YORK CITY TO WASHINGTON, D.C., FOR THE PURPOSE OF A CONFERENCE ON MATTERS PERTAINING TO INTERNAL REVENUE TAXATION.

YOU WILL BE ALLOWED A FEE OF ONE HUNDRED DOLLARS ($100) PER DAY IN CONSIDERATION OF YOUR SERVICES, TOGETHER WITH YOUR ACTUAL NECESSARY TRAVELING EXPENSES WHILE AWAY FROM NEW YORK CITY, PAYABLE FROM THE APPROPRIATION,"COLLECTING THE INTERNAL REVENUE.'

THE APPROPRIATION SOUGHT TO BE CHARGED IS "COLLECTING THE INTERNAL REVENUE," ACT OF MARCH 3, 1933, 47 STAT. 1494, WHICH INCLUDES AN ITEM FOR "THE NECESSARY * * * EXPERTS * * * TO BE APPOINTED AS PROVIDED BY LAW.'

THIS APPROPRIATION IS NOT AVAILABLE FOR PAYMENTS FOR EXPERT SERVICES UNLESS THE EXPERTS ARE DULY APPOINTED AS PROVIDED BY LAW, AND IT HAS BEEN HELD THAT THE SALARY RATES OF EXPERTS NOT EMPLOYED AS WITNESSES IN COURTS ARE REQUIRED TO BE FIXED IN ACCORDANCE WITH THE PRINCIPLES OF THE CLASSIFICATION ACT IN DEPARTMENTS WHOSE PERSONNEL IS OTHERWISE SUBJECT TO THE CLASSIFICATION ACT, IF NO OTHER BASIS FOR FIXING THEIR SALARY RATES HAS BEEN PRESCRIBED BY STATUTE, AND THAT THE PER DIEM RATE MAY NOT EXCEED THE PER DIEM EQUIVALENT OF THE MAXIMUM ANNUAL RATE OF $9,000 PRESCRIBED BY THE CLASSIFICATION ACT, OR $25 PER DAY. SEE 3 COMP. GEN. 877; 4 ID. 755; ID. 1077; 5 ID. 73. AS NO OTHER BASIS HAS BEEN PRESCRIBED BY STATUTE FOR FIXING THE SALARY RATES OF EXPERTS EMPLOYED UNDER THE BUREAU OF INTERNAL REVENUE, AND AS THE PERSONNEL OF THAT SERVICE, BOTH IN THE DISTRICT OF COLUMBIA AND IN THE FIELD SERVICE, IS SUBJECT TO THE PRINCIPLES OF CLASSIFICATION, EXCEPT WHERE SPECIFIC SALARY RATES ARE FIXED, THE ABOVE LIMITATION IS APPLICABLE TO SUCH EMPLOYMENTS.

FURTHERMORE, AS PERSONS TEMPORARILY EMPLOYED AS EXPERTS ARE OFFICERS OR EMPLOYEES OF THE GOVERNMENT (27 COMP. DEC. 220; 6 COMP. GEN. 712, 714), THEIR PER DIEM COMPENSATION RATE FIXED IN ACCORDANCE WITH THE PRINCIPLES OF CLASSIFICATION, NOT TO EXCEED THE RATE OF $25 PER DIEM, IS SUBJECT TO 15-PERCENT REDUCTION UNDER THE TERMS OF THE ACT OF MARCH 20, 1933, AND REIMBURSEMENT TO THEM FOR SUBSISTENCE EXPENSES WHILE IN A TRAVEL STATUS MAY BE MADE ONLY ON A PER DIEM IN LIEU OF SUBSISTENCE BASIS UNDER THE TERMS OF SECTIONS 207-210 OF THE ECONOMY ACT RATHER THAN ON AN ACTUAL EXPENSE BASIS.

ACCORDINGLY, THE FOUR VOUCHERS IN QUESTION MAY NOT BE CERTIFIED FOR PAYMENT IN THE AMOUNTS STATED THEREON. THEY WILL BE RETURNED TO THE DISBURSING OFFICER IN DUE COURSE THROUGH REGULAR CHANNELS.