A-5423, OCTOBER 13, 1924, 4 COMP. GEN. 374

A-5423: Oct 13, 1924

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CLASSIFICATION OF CIVILIAN EMPLOYEES - DISTRICT OF COLUMBIA - BASIS FOR COMPUTING SALARY PAYMENTS THE SALARY PAYMENTS OF FORMER PER DIEM EMPLOYEES OF THE DISTRICT OF COLUMBIA WHO HAVE BEEN ALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD. THE COMPUTATION OF THE SEMIMONTHLY PAYMENTS OF SUCH EMPLOYEES IS TO BE MADE AS FOR OTHER PER ANNUM EMPLOYEES IN ACCORDANCE WITH THE PROVISIONS OF THE ACT OF APRIL 28. THERE IS FOR CONSIDERATION THE CORRECTNESS OF THE METHOD ADOPTED BY THE DISBURSING OFFICER FOR COMPUTING SEMIMONTHLY PAYMENTS OF SALARIES OF EMPLOYEES WHO WERE PAID ON THE PER DIEM BASIS PRIOR TO JULY 1. WHO HAVE BEEN ALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD. THE METHOD ADOPTED BY THE DISBURSING OFFICER IS IN ACCORDANCE WITH AN ORDER ISSUED BY THE BOARD OF COMMISSIONERS OF THE DISTRICT OF COLUMBIA DATED JULY 25.

A-5423, OCTOBER 13, 1924, 4 COMP. GEN. 374

CLASSIFICATION OF CIVILIAN EMPLOYEES - DISTRICT OF COLUMBIA - BASIS FOR COMPUTING SALARY PAYMENTS THE SALARY PAYMENTS OF FORMER PER DIEM EMPLOYEES OF THE DISTRICT OF COLUMBIA WHO HAVE BEEN ALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD, UNDER AUTHORITY OF THE CLASSIFICATION ACT OF 1923, TO POSITIONS CARRYING PER ANNUM RATES OF SALARY, MAY NOT BE CONVERTED INTO SEMIMONTHLY PER DIEM PAYMENTS ON THE BASIS OF 313 DAYS PER YEAR, BUT THE COMPUTATION OF THE SEMIMONTHLY PAYMENTS OF SUCH EMPLOYEES IS TO BE MADE AS FOR OTHER PER ANNUM EMPLOYEES IN ACCORDANCE WITH THE PROVISIONS OF THE ACT OF APRIL 28, 1904, 33 STAT. 513.

DECISION BY COMPTROLLER GENERAL MCCARL, OCTOBER 13, 1924:

IN CONNECTION WITH THE AUDIT OF PAY ROLLS FOR THE PERIOD JULY 1 TO 15, 1924, IN THE ACCOUNTS OF J. R. LUSBY, DISBURSING OFFICER FOR THE DISTRICT OF COLUMBIA, THERE IS FOR CONSIDERATION THE CORRECTNESS OF THE METHOD ADOPTED BY THE DISBURSING OFFICER FOR COMPUTING SEMIMONTHLY PAYMENTS OF SALARIES OF EMPLOYEES WHO WERE PAID ON THE PER DIEM BASIS PRIOR TO JULY 1, 1924, BUT WHO HAVE BEEN ALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD, UNDER AUTHORITY OF THE CLASSIFICATION ACT OF 1923, TO POSITIONS CARRYING PER ANNUM RATES OF SALARY PAYMENTS.

THE METHOD ADOPTED BY THE DISBURSING OFFICER IS IN ACCORDANCE WITH AN ORDER ISSUED BY THE BOARD OF COMMISSIONERS OF THE DISTRICT OF COLUMBIA DATED JULY 25, 1924, MADE APPLICABLE TO SO-CALLED PER DIEM EMPLOYEES HOLDING OFFICE BY VIRTUE OF COMMISSIONERS' APPOINTMENTS. THIS ORDER DIRECTED PAYMENTS SEMIMONTHLY ON THE FIRST AND SIXTEENTH OF EACH MONTH, BASED ON 313 DAYS PER YEAR, LIMITED BY THE ANNUAL RATES FIXED FOR THE POSITIONS BY THE PERSONNEL CLASSIFICATION BOARD. THE RULE FOR COMPUTATION WAS STATED AS FOLLOWS:

MULTIPLY THE ANNUAL COMPENSATION BY THE NUMBER OF DAYS OF SERVICE AND FRACTIONS THEREOF, IF ANY, EXCLUSIVE OF SUNDAYS, AND THEN DIVIDE SUCH AMOUNT BY 313, WHICH WILL GIVE THE COMPENSATION, EXCLUDING THE RETIREMENT DEDUCTION, IF ANY, FOR THE PERIOD COVERED BY THE PAY ROLLS. FROM THIS, THE RETIREMENT DEDUCTION, IF ANY, IS TO BE MADE UNDER THE PROVISIONS OF THE RETIREMENT ACT OF MAY 22, 1920, AND THE REMAINDER WILL BE THE NET AMOUNT DUE THE EMPLOYEE.

PAY ROLLS FOR PER DIEM EMPLOYEES SHALL CONTAIN A STATEMENT AS FOLLOWS:

"CLASSIFICATION SALARIES, PER DIEM EMPLOYEES, 313 DAY MEN.'

THIS IS PRACTICALLY THE PROCEDURE PROPOSED BY THE SECRETARY OF THE TREASURY AND SUBMITTED TO THIS OFFICE FOR CONSIDERATION AS THE BASIS FOR SALARY PAYMENTS FOR FORMER PER DIEM EMPLOYEES OF THE BUREAU OF ENGRAVING AND PRINTING, BUT IN DECISION OF JUNE 16, 1924, 3 COMP. GEN. 964, IT WAS HELD AS FOLLOWS (QUOTING FROM THE SYLLABUS):

THE CLASSIFICATION ACT OF MARCH 4, 1923, 42 STAT. 1488, PROVIDES ONLY FOR PER ANNUM AND PER HOUR RATES OF PAY AND, IN THE ABSENCE OF AN EXPRESS PROVISION OF LAW THEREFOR, THE SECRETARY OF THE TREASURY IS NOT AUTHORIZED TO CONVERT THE PER ANNUM AND PER HOUR RATES OF PAY FOR EMPLOYEES OF THE BUREAU OF ENGRAVING AND PRINTING COMING WITHIN THE TERMS OF THE ACT, INTO PER DIEM RATES.

NO PROVISION APPEARS IN THE ANNUAL APPROPRIATION ACT FOR THE GOVERNMENT OF THE DISTRICT OF COLUMBIA, DATED JUNE 7, 1924, 43 STAT. 539, OR IN ANY OTHER STATUTE, AUTHORIZING THE COMMISSIONERS OF THE DISTRICT OF COLUMBIA TO CONVERT THE BASIS OF PAYMENT FOR EMPLOYEES OF THE DISTRICT OF COLUMBIA COMING WITHIN THE TERMS OF THE CLASSIFICATION ACT OF 1923 FROM PER ANNUM RATES TO PER DIEM RATES. WITHOUT SOME STATUTORY PROVISION THE RULE PROMULGATED BY THE COMMISSIONERS WAS NOT AUTHORIZED. THE COMPENSATION OF EMPLOYEES WHO HAVE BEEN ALLOCATED TO POSITIONS CARRYING A PER ANNUM RATE OF PAY MUST BE COMPUTED IN ACCORDANCE WITH THE ACT OF APRIL 28, 1904, 33 STAT. 513, AS FOLLOWS:

THAT THE ANNUAL COMPENSATION OF OFFICERS, AGENTS, AND EMPLOYEES OF THE UNITED STATES FOR SERVICES RENDERED SUBSEQUENT TO JUNE THIRTIETH, NINETEEN HUNDRED AND FOUR, SHALL BE DIVIDED INTO TWELVE EQUAL INSTALLMENTS, ONE OF WHICH SHALL BE THE PAY FOR EACH CALENDAR MONTH; AND IN MAKING PAYMENTS FOR A FRACTIONAL PART OF A MONTH, ONE-THIRTIETH OF ONE OF SUCH INSTALLMENTS, OR OF A MONTHLY COMPENSATION, SHALL BE THE RATE TO BE PAID FOR EACH DAY. FOR THE PURPOSE OF COMPUTING SUCH COMPENSATION EACH AND EVERY MONTH SHALL BE HELD TO CONSIST OF THIRTY DAYS, WITHOUT REGARD TO THE ACTUAL NUMBER OF DAYS IN ANY MONTH, THUS EXCLUDING THE THIRTY-FIRST DAY OF ANY MONTH FROM THE COMPUTATION, AND TREATING FEBRUARY AS IF IT ACTUALLY HAD THIRTY DAYS. (SEE 10 COMP. DEC. 772)

PROPER ADJUSTMENTS IN THE PAY OF EMPLOYEES AFFECTED HEREBY SHOULD BE MADE ON THE FIRST PAY ROLL SUBSEQUENT TO RECEIPT OF THIS DECISION.