A-7552, FEBRUARY 26, 1925, 4 COMP. GEN. 721

A-7552: Feb 26, 1925

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CLASSIFICATION OF CIVILIAN EMPLOYEES - EFFECTIVE DATE OF INCREASE OF PAY UNDER REALLOCATION AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE IS NOT ENTITLED TO AN INCREASED RATE OF COMPENSATION UNDER THE REALLOCATION OF HIS POSITION FOR ANY PERIOD PRIOR TO THE BEGINNING OF THE PAY PERIOD CURRENT UPON THE DATE OF RECEIPT BY THE ADMINISTRATIVE OFFICE OF THE NOTICE OF HIS REALLOCATION. HOLDING THAT CHANGES IN RATES OF PAY UNDER REALLOCATION WILL DATE FROM THE BEGINNING OF THE PAY PERIOD CURRENT UPON DATE OF RECEIPT OF THE REALLOCATION BY THE ADMINISTRATIVE OFFICE. WILL BE CONSTRUED TO MEAN THE PARTICULAR BUREAU IN A DEPARTMENT ON WHICH IS IMPOSED THE DUTY OF MAKING UP THE PAY ROLLS. NOT NECESSARILY THE DEPARTMENT IN WHICH THE BUREAU IS LOCATED.

A-7552, FEBRUARY 26, 1925, 4 COMP. GEN. 721

CLASSIFICATION OF CIVILIAN EMPLOYEES - EFFECTIVE DATE OF INCREASE OF PAY UNDER REALLOCATION AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE IS NOT ENTITLED TO AN INCREASED RATE OF COMPENSATION UNDER THE REALLOCATION OF HIS POSITION FOR ANY PERIOD PRIOR TO THE BEGINNING OF THE PAY PERIOD CURRENT UPON THE DATE OF RECEIPT BY THE ADMINISTRATIVE OFFICE OF THE NOTICE OF HIS REALLOCATION. THE TERM "ADMINISTRATIVE OFFICE" USED IN THE DECISION OF SEPTEMBER 8, 1924, 4 COMP. GEN. 280, HOLDING THAT CHANGES IN RATES OF PAY UNDER REALLOCATION WILL DATE FROM THE BEGINNING OF THE PAY PERIOD CURRENT UPON DATE OF RECEIPT OF THE REALLOCATION BY THE ADMINISTRATIVE OFFICE, WILL BE CONSTRUED TO MEAN THE PARTICULAR BUREAU IN A DEPARTMENT ON WHICH IS IMPOSED THE DUTY OF MAKING UP THE PAY ROLLS, AND NOT NECESSARILY THE DEPARTMENT IN WHICH THE BUREAU IS LOCATED.

DECISION BY COMPTROLLER GENERAL MCCARL, FEBRUARY 26, 1925:

JOHN MAHONEY, AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE, HAS REQUESTED REVIEW OF SETTLEMENT 050736, DATED NOVEMBER 11, 1924, DISALLOWING HIS CLAIM FOR $24.37, DIFFERENCE IN SALARY BETWEEN THE RATE OF $3,000 AND $3,600 PER ANNUM, MINUS RETIREMENT DEDUCTIONS, FOR THE PERIOD JULY 1 TO 15, 1924.

UNDER DATE OF OCTOBER 28, 1924, THE COMMISSIONER OF INTERNAL REVENUE REPORTED AS FOLLOWS:

MR. MAHONEY'S SALARY WAS $3,600 PER ANNUM ON JUNE 30, 1924. THE RECORDS SHOW THAT HIS POSITION WAS ALLOCATED BY THE PERSONNEL CLASSIFICATION BOARD IN GRADE F 7 AND THAT EFFECTIVE JULY 1, ADJUSTMENT WAS MADE TO $3,000, THE MAXIMUM FOR GRADE F 7.

UNDER DATE OF JULY 21, THE BUREAU WAS NOTIFIED BY THE CLASSIFICATION BOARD THAT THE POSITION HELD BY MR. MAHONEY HAD BEEN ALLOCATED, ON REVIEW, IN GRADE F 9. THE BUREAU ACCORDINGLY ADJUSTED AND RESTORED HIS SALARY TO $3,600 AT WHICH RATE HE HAS BEEN PAID SUBSEQUENT TO JULY 15.

UNDER DATE OF DECEMBER 13, 1924, THE CHIEF, APPOINTMENT DIVISION, TREASURY DEPARTMENT, REPORTED AS FOLLOWS:

REFERRING TO YOUR LETTER OF THE 29TH ULTIMO, IN WHICH YOU REQUEST A REPLY TO YOUR LETTER OF THE 19TH ULTIMO, ASKING FOR A REPORT ON THE CLAIM OF JOHN MAHONEY, AN EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE, RELATIVE TO THE DATE OF RECEIPT OF THE NOTICE OF HIS ALLOCATION BY THE CLASSIFICATION BOARD, YOU ARE INFORMED THAT ALL NOTICES FROM THAT BOARD ARE SENT DIRECT TO THE CHIEF CLERK OF THE DEPARTMENT, WHO THEN TRANSMITS THEM TO THE OFFICE TO WHICH THE EMPLOYEE IS ASSIGNED. THAT OFFICE THEN RECOMMENDS TO THE SECRETARY OF THE TREASURY THE CHANGE IN GRADE AS INDICATED BY THE CLASSIFICATION SHEET RECEIVED BY THE BOARD.

UPON INFORMAL INQUIRY IN THE APPOINTMENT DIVISION OF THE BUREAU OF INTERNAL REVENUE, IT IS FOUND THAT THE REALLOCATION OF MAHONEY TO GRADE 9, C.A.F., WAS DATED JUNE 30, 1924, AND STAMPED AS RECEIVED BY THAT OFFICE JULY 21, 1924, AS STATED IN THE LETTER OF OCTOBER 28, 1924. THERE WAS NO EVIDENCE SUBMITTED AS TO WHEN THIS ALLOCATION WAS RECEIVED IN THE DEPARTMENT OF THE TREASURY, CHIEF CLERK'S OFFICE. THE SEMIMONTHLY PAY ROLLS FOR THE BUREAU OF INTERNAL REVENUE ARE MADE UP IN THE APPOINTMENT DIVISION, BUREAU OF INTERNAL REVENUE, TREASURY DEPARTMENT, RECORDING THE CHANGES IN PERSONNEL, RECEIVED SINCE THE LAST PAY ROLL. FOLLOWING THIS PROCEDURE THE EMPLOYEE WAS PAID THE INCREASED RATE EFFECTIVE FROM THE BEGINNING OF THE PAY PERIOD CURRENT WHEN THE NOTICE OF REALLOCATION WAS RECEIVED.

THE DECISION OF SEPTEMBER 8, 1924, 4 COMP. GEN. 280, 281, LAID DOWN THE FOLLOWING RULE:

* * * HEREAFTER ALLOCATIONS MAY BE GIVEN EFFECT TO ONLY FOR THE PAY PERIOD CURRENT UPON THE DATE OF RECEIPT BY THE ADMINISTRATIVE OFFICE OF THE ALLOCATION, WHETHER IT BE AN ORIGINAL ALLOCATION OR AN ALLOCATION RESULTING FROM AN APPEAL.

IN DECISION OF OCTOBER 22, 1924, 4 COMP. GEN. 395, 397, THE REASON FOR THE ABOVE STATED RULE WAS GIVEN AS FOLLOWS:

THIS REFERRED TO THE EFFECTIVE DATE OF ANY INCREASE OR DECREASE IN THE SALARY OF AN EMPLOYEE RESULTING FROM AN ALLOCATION OR REALLOCATION. WAS THE ADOPTION OF A PRACTICAL ACCOUNTING PROCEDURE DUE TO THE POSSIBILITY OF CONFUSION ARISING FROM SO MANY CHANGES IN ALLOCATION OF POSITIONS BASED ON LARGE NUMBERS OF APPEALS BY EMPLOYEES, * * *.

THE BUREAU OF INTERNAL REVENUE HAD ALREADY BEEN FOLLOWING THE PROCEDURE SET UP IN CITED DECISIONS FROM JULY 1, 1924, WHICH RESULTED IN THE CLAIMANT BEING PAID THE INCREASED RATE FROM JULY 16, 1924. ACCORDINGLY, WHERE PAYMENT OF COMPENSATION WAS MADE UNDER SUCH RULE AS PROVIDED BY THE CITED DECISIONS, THE EMPLOYEES ARE NOT ENTITLED TO ANY ADDITIONAL COMPENSATION AT THE INCREASED RATE UNDER THE REALLOCATION FOR ANY PERIOD PRIOR TO THE BEGINNING OF THE PAY PERIOD CURRENT FROM THE DATE OF RECEIPT OF THE NOTICE OF REALLOCATION BY THE ADMINISTRATIVE OFFICE.

IN ORDER TO GIVE THE RULE THE PRACTICAL EFFECT THAT WAS INTENDED, THE TERM "ADMINISTRATIVE OFFICE" USED IN THE DECISION OF SEPTEMBER 8, 1924, SUPRA, WILL BE CONSTRUED TO MEAN THE PARTICULAR BUREAU IN A DEPARTMENT ON WHICH IS IMPOSED THE DUTY OF MAKING UP THE PAY ROLLS FROM THE CHANGES IN PERSONNEL AND NOT NECESSARILY THE DEPARTMENT AS A WHOLE IN WHICH THE PERSON IS EMPLOYED.

PAYMENTS HERETOFORE MADE AT INCREASED OR DECREASED RATES FROM THE DATE OF RECEIPT OF THE REALLOCATION IN THE DEPARTMENT, RATHER THAN THE DATE OF RECEIPT IN THE PARTICULAR BUREAU MAKING UP THE PAY ROLLS WILL NOT BE DISTURBED.

IN THIS CASE, AS JULY 21, 1924, WAS THE DATE NOTICE OF THE REALLOCATION WAS RECEIVED IN THE BUREAU OF INTERNAL REVENUE, THE INCREASED RATE WAS PROPERLY PAYABLE FROM JULY 16, 1924, AND CLAIMANT IS NOT ENTITLED TO THE DIFFERENCE BETWEEN THE RATE OF $3,000 AND $3,600 PER ANNUM FOR THE PERIOD JULY 1 TO JULY 15, 1924.