A-59006, DECEMBER 11, 1934, 14 COMP. GEN. 452

A-59006: Dec 11, 1934

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IT IS PROPER TO DIVIDE THE ANNUAL SALARY RATE BY THE ACTUAL NUMBER OF WORKING DAYS IN THE YEAR TO OBTAIN THE COST OF EACH DAY'S SERVICE IN ACCORDANCE WITH SECTION 601 OF THE ACT OF JUNE 30. 1934: REFERENCE IS HAD TO YOUR LETTER OF DECEMBER 3. THE CHARGES AGAINST THE FEDERAL SURPLUS RELIEF CORPORATION ARE COMPUTED IN ACCORDANCE WITH CIRCULAR LETTER NO. 1834 OF YOUR DEPARTMENT. 95 PERCENT OF THE AMOUNT OBTAINED BY THE ABOVE COMPUTATIONS WILL BE USED FOR BILLING THE AGENCY FOR WHOM THE SERVICES ARE PERFORMED. IF FUNDS ARE AVAILABLE THEREFOR AND IF IT IS DETERMINED BY THE HEAD OF SUCH EXECUTIVE DEPARTMENT. AS THE ACTUAL COST OF AN EMPLOYEE'S SERVICE TO YOUR DEPARTMENT IS HIS GROSS COMPENSATION WHICH INCLUDES COMPENSATION FOR SUNDAYS AND HOLIDAYS WHEN ON AN ANNUAL BASIS.

A-59006, DECEMBER 11, 1934, 14 COMP. GEN. 452

DEPARTMENTS, EXECUTIVE - SERVICES BETWEEN - COMPUTATION OF COST AS THE ACTUAL COST OF AN EMPLOYEE'S SERVICES WHEN ON AN ANNUAL BASIS INCLUDES COMPENSATION FOR SUNDAYS AND HOLIDAYS, WHEN ADJUSTING THE COST BETWEEN DEPARTMENTS FOR SERVICES RENDERED BY SUCH AN EMPLOYEE, IT IS PROPER TO DIVIDE THE ANNUAL SALARY RATE BY THE ACTUAL NUMBER OF WORKING DAYS IN THE YEAR TO OBTAIN THE COST OF EACH DAY'S SERVICE IN ACCORDANCE WITH SECTION 601 OF THE ACT OF JUNE 30, 1932, 47 STAT. 417.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF AGRICULTURE, DECEMBER 11, 1934:

REFERENCE IS HAD TO YOUR LETTER OF DECEMBER 3, 1934, WITH RESPECT TO REIMBURSEMENT TO THE BUREAU OF ANIMAL INDUSTRY OF YOUR DEPARTMENT FOR SERVICES RENDERED THE FEDERAL SURPLUS RELIEF CORPORATION, THE VOUCHER FOR WHICH HAS BEEN SUBMITTED TO THIS OFFICE FOR PREAUDIT BY THAT CORPORATION. THE CHARGES AGAINST THE FEDERAL SURPLUS RELIEF CORPORATION ARE COMPUTED IN ACCORDANCE WITH CIRCULAR LETTER NO. 1834 OF YOUR DEPARTMENT, WHICH PROVIDES AS FOLLOWS:

TO INSPECTORS AND OTHERS IN CHARGE:

REFERRING TO PREVIOUS INSTRUCTIONS ON THE SUBJECT OF BILLING OTHER GOVERNMENT AGENCIES FOR PERSONAL SERVICES PERFORMED BY THIS BUREAU, THE FOLLOWING METHOD OF COMPUTATION SHALL BE USED: OBTAIN THE MONTHLY SALARY RATE FROM THE GOVERNMENT SALARY TABLES FOR THE CORRESPONDING ANNUAL RATE; DIVIDE THAT AMOUNT BY 22 TO ASCERTAIN THE DAILY RATE; DIVIDE THE DAILY RATE BY 8 TO ASCERTAIN THE HOURLY RATE. USE THE ABOVE OBTAINED RATES FOR COMPUTING THE TOTAL GROSS AMOUNT. WITH THE PRESENT RATE OF 5 PERCENT COMPENSATION DEDUCTION, 95 PERCENT OF THE AMOUNT OBTAINED BY THE ABOVE COMPUTATIONS WILL BE USED FOR BILLING THE AGENCY FOR WHOM THE SERVICES ARE PERFORMED.

SECTION 601 (A) OF THE ACT OF JUNE 30, 1932, 47 STAT. 417, PROVIDES:

ANY EXECUTIVE DEPARTMENT OR INDEPENDENT ESTABLISHMENT OF THE GOVERNMENT, OR ANY BUREAU OR OFFICE THEREOF, IF FUNDS ARE AVAILABLE THEREFOR AND IF IT IS DETERMINED BY THE HEAD OF SUCH EXECUTIVE DEPARTMENT, ESTABLISHMENT, BUREAU, OR OFFICE TO BE IN THE INTEREST OF THE GOVERNMENT SO TO DO, MAY PLACE ORDERS WITH ANY OTHER SUCH DEPARTMENT, ESTABLISHMENT, BUREAU, OR OFFICE FOR MATERIALS, SUPPLIES, EQUIPMENT, WORK, OR SERVICES, OF ANY KIND THAT SUCH REQUISITIONED FEDERAL AGENCY MAY BE IN A POSITION TO SUPPLY OR EQUIPPED TO RENDER, AND SHALL PAY PROMPTLY BY CHECK TO SUCH FEDERAL AGENCY AS MAY BE REQUISITIONED, UPON ITS WRITTEN REQUEST, EITHER IN ADVANCE OR UPON THE FURNISHING OR PERFORMANCE THEREOF, ALL OR PART OF THE ESTIMATED OR ACTUAL COST THEREOF AS DETERMINED BY SUCH DEPARTMENT, ESTABLISHMENT, BUREAU, OR OFFICE AS MAY BE REQUISITIONED; BUT PROPER ADJUSTMENTS ON THE BASIS OF THE ACTUAL COST OF THE MATERIALS, SUPPLIES, OR EQUIPMENT FURNISHED, OR WORK OR SERVICES PERFORMED, PAID FOR IN ADVANCE, SHALL BE MADE AS MAY BE AGREED UPON BY THE DEPARTMENTS, ESTABLISHMENTS, BUREAUS, OR OFFICES CONCERNED: PROVIDED, HOWEVER, THAT IF SUCH WORK OR SERVICES CAN BE AS CONVENIENTLY OR MORE CHEAPLY PERFORMED BY PRIVATE AGENCIES SUCH WORK SHALL BE LET BY COMPETITIVE BIDS TO SUCH PRIVATE AGENCIES. BILLS RENDERED, OR REQUESTS FOR ADVANCE PAYMENTS MADE, PURSUANT TO ANY SUCH ORDER, SHALL NOT BE SUBJECT TO AUDIT OR CERTIFICATION IN ADVANCE OF PAYMENT.

AS THE ACTUAL COST OF AN EMPLOYEE'S SERVICE TO YOUR DEPARTMENT IS HIS GROSS COMPENSATION WHICH INCLUDES COMPENSATION FOR SUNDAYS AND HOLIDAYS WHEN ON AN ANNUAL BASIS, THE METHOD OF COMPUTING THE COST WHEN CHARGING ANOTHER DEPARTMENT FOR SUCH SERVICE AS REQUIRED IN THE ABOVE CIRCULAR LETTER WOULD APPEAR PROPER. INSTRUCTIONS HAVE BEEN ISSUED FOR THE CERTIFICATION OF THE VOUCHER ON PREAUDIT IN ACCORDANCE THEREWITH.