A-83652, FEBRUARY 26, 1937, 16 COMP. GEN. 786

A-83652: Feb 26, 1937

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DEDUCTION FROM UNPAID COMPENSATION OR RETIREMENT FUND CREDITS IS REQUIRED TO THE EXTENT OF THE LEAVE UNEARNED. THE AMOUNT OF THE INDEBTEDNESS IS THE TOTAL COMPENSATION PAID DURING THE PERIOD OF UNEARNED LEAVE. WHERE THE ONLY CLAIM OF THE GOVERNMENT AGAINST THE AMOUNT TO THE CREDIT OF A DECEASED EMPLOYEE IN THE RETIREMENT FUND IS FOR COMPENSATION PAID DURING OVERDRAWN LEAVE AND THERE EXISTS NO DISAGREEMENT BETWEEN THE ADMINISTRATIVE OFFICE AND THE CIVIL SERVICE COMMISSION AS TO THE AMOUNT INVOLVED. THERE IS FOR APPLICATION IN SUCH CASES THE PROCEDURE OUTLINED IN 16 COMP. IS AS FOLLOWS: THERE IS INCLOSED HEREWITH LETTER FROM THE TREASURY DEPARTMENT. THERE IS HELD IN THE RETIREMENT FUND TO THE CREDIT OF THE DECEDENT ACCUMULATED RETIREMENT DEDUCTIONS WITH INTEREST TOTALING $1.

A-83652, FEBRUARY 26, 1937, 16 COMP. GEN. 786

LEAVES OF ABSENCE - ANNUAL DEDUCTIONS FOR ADVANCES UNEARNED PRIOR TO DEATH OF EMPLOYEE UNLIKE SICK LEAVE, WHERE AN EMPLOYEE GRANTED UNACCRUED ANNUAL LEAVE DIES BEFORE HAVING EARNED A PORTION OF THE LEAVE SO GRANTED, DEDUCTION FROM UNPAID COMPENSATION OR RETIREMENT FUND CREDITS IS REQUIRED TO THE EXTENT OF THE LEAVE UNEARNED, AND THE AMOUNT OF THE INDEBTEDNESS IS THE TOTAL COMPENSATION PAID DURING THE PERIOD OF UNEARNED LEAVE, INCLUSIVE OF RETIREMENT DEDUCTIONS, THE 30TH AND 31ST OF THE MONTH BEING FOR COMPUTATION AS ONE DAY. WHERE THE ONLY CLAIM OF THE GOVERNMENT AGAINST THE AMOUNT TO THE CREDIT OF A DECEASED EMPLOYEE IN THE RETIREMENT FUND IS FOR COMPENSATION PAID DURING OVERDRAWN LEAVE AND THERE EXISTS NO DISAGREEMENT BETWEEN THE ADMINISTRATIVE OFFICE AND THE CIVIL SERVICE COMMISSION AS TO THE AMOUNT INVOLVED, THE MATTER NEED NOT BE REFERRED TO THE GENERAL ACCOUNTING OFFICE PRIOR TO PAYMENT, BUT THERE IS FOR APPLICATION IN SUCH CASES THE PROCEDURE OUTLINED IN 16 COMP. GEN. 487.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE PRESIDENT, UNITED STATES CIVIL SERVICE COMMISSION, FEBRUARY 26, 1937:

YOUR LETTER OF JANUARY 27, 1937, IS AS FOLLOWS:

THERE IS INCLOSED HEREWITH LETTER FROM THE TREASURY DEPARTMENT, WASHINGTON, D.C., DATED NOVEMBER 15, 1936, AND FORM 3037 RELATIVE TO OVERDRAWN LEAVE BY JESSIE A. CLAYTON, FORMERLY EMPLOYED AS CLERK, DIVISION OF LOANS AND CURRENCY, TREASURY DEPARTMENT, WASHINGTON, D.C., WHO DIED SEPTEMBER 19, 1936. THERE IS HELD IN THE RETIREMENT FUND TO THE CREDIT OF THE DECEDENT ACCUMULATED RETIREMENT DEDUCTIONS WITH INTEREST TOTALING $1,234.20.

IT IS RESPECTFULLY REQUESTED THAT YOU ADVISE THIS OFFICE AS TO THE AMOUNT TO BE WITHHELD AND FURNISH APPROPRIATE INSTRUCTIONS AS TO THE DISPOSITION TO BE MADE OF SAME.

KINDLY RETURN THE INCLOSED CORRESPONDENCE WITH YOUR REPORT, WHICH THE COMMISSION WOULD LIKE TO HAVE IN DUPLICATE.

THE REPORT OF THE TREASURY DEPARTMENT, DATED NOVEMBER 5, 1936, IS AS FOLLOWS:

THERE IS ENCLOSED RETIREMENT RECORD CARD, FORM 2806, FOR MISS JESSIE A. CLAYTON, WHO DIED SEPTEMBER 19, 1936.

IT IS REQUESTED THAT $47.76 SALARY FOR NINE DAYS AT THE RATE OF $1,980 PER ANNUM BE COLLECTED FROM THE AMOUNT IN THE RETIREMENT FUND FOR MISS CLAYTON AND CREDITED TO THE APPROPRIATION ,EXPENSES OF LOANS.'

MISS CLAYTON WAS ALLOWED ANNUAL LEAVE FOR THE CALENDAR YEAR 1936 BUT BECAUSE OF DEATH THE LEAVE HAS BEEN PRORATED.

THE NINE DAYS ARE JULY 22ND TO JULY 31ST; BASE AMOUNT OF DEDUCTION, $49.50; RETIREMENT, $1.74; AND NET AMOUNT, $47.76. JULY 16 TO 31 "EXPENSES OF LOANS" PAY ROLL WAS PAID ON VOUCHER NO. 152,977. MISS CLAYTON WAS LAST PAID ON THE AUGUST 1 TO 15 "EXPENSES OF LOANS" PAY ROLL VOUCHER NO. 242,737. THE NAME APPEARED ON THE AUGUST 16 TO 31 PAY ROLL, VOUCHER NO. 334,832, FOR FIFTEEN DAYS' PAY, BUT THIS CHECK WAS CANCELLED ON 1044, DATED OCTOBER 22, 1936, ACCOUNT OF G. F. ALLEN, CHIEF DISBURSING OFFICER, SYMBOL NO. 1-100.

SECTION 3 OF THE UNIFORM ANNUAL LEAVE REGULATIONS PROVIDES AS FOLLOWS:

UNACCRUED LEAVE SHALL BE GRANTED ONLY WITH THE EXPRESS UNDERSTANDING THAT IF SUCH LEAVE IS NOT LATER EARNED DURING THE CALENDAR YEAR DEDUCTIONS WILL BE MADE FOR THE UNEARNED PORTION FROM ANY SALARY DUE THE EMPLOYEE OR ANY DEDUCTIONS IN THE RETIREMENT FUND TO THE CREDIT OF THE EMPLOYEE.

UNLIKE THE UNIFORM SICK LEAVE REGULATIONS (SECTION 10), NO EXCEPTION IS MADE IN THE ANNUAL LEAVE REGULATIONS FROM THE REQUIREMENT FOR CHECK AGE OF UNPAID COMPENSATION OR RETIREMENT DEDUCTIONS FOR COMPENSATION COVERING PERIODS OF UNEARNED ANNUAL LEAVE WHERE THE EMPLOYEE IS SEPARATED FROM THE SERVICE BY DEATH DURING A CALENDAR YEAR.

THE AMOUNT OF $49.50 ADMINISTRATIVELY COMPUTED AS THE TOTAL COMPENSATION FOR THE PERIOD OF 9 DAYS UNEARNED ANNUAL LEAVE, JULY 22 TO 31, 1936, INCLUSIVE, THE 30TH AND 31ST BEING COMPUTED AS 1 DAY, APPEARS TO BE CORRECT (16 COMP. GEN. 487). IT IS NOTED THE TREASURY DEPARTMENT REQUESTS THAT ONLY THE AMOUNT OF $47.76, TOTAL SALARY RATE LESS RETIREMENT DEDUCTION OF $1.74, BE COLLECTED AND CREDITED TO THE PROPER APPROPRIATION. HOWEVER, THE AMOUNT OF THE INDEBTEDNESS IS THE TOTAL COMPENSATION PAID DURING THE PERIOD OF UNEARNED LEAVE, $49.50 INCLUDING $1.74 RETIREMENT DEDUCTION. IN ACCORDANCE WITH THE PROCEDURE STATED IN DECISION OF NOVEMBER 13, 1936, 16 COMP. GEN. 487, 489, A CHECK IN THE AMOUNT OF $49.50 SHOULD BE ISSUED BY THE PROPER DISBURSING AUTHORITY IN FAVOR OF THE TREASURER OF THE UNITED STATES FOR DEPOSIT TO THE CREDIT OF THE APPROPRIATION ,EXPENSES OF LOANS, ACT OF SEPTEMBER 24, 1917, AS AMENDED AND EXTENDED.'

IT IS UNDERSTOOD THERE HAS ARISEN A QUESTION REGARDING PROCEDURE DUE TO THE FACT THAT THE PROCEDURE DIRECTED IN DECISION OF NOVEMBER 13, 1936, SUPRA, RELATED TO CLAIMS PREAUDITED BY THIS OFFICE, WHEREAS DEATH CASES, SUCH AS THE INSTANT ONE, ARE NOT PREAUDITED. IT APPEARS TO BE THE ESTABLISHED PROCEDURE TO REFER TO THIS OFFICE FOR VERIFICATION PRIOR TO PAYMENT BY THE CIVIL SERVICE COMMISSION, ALL CLAIMS BY THE ESTATES OF DECEASED EMPLOYEES FOR REFUND OF RETIREMENT DEDUCTIONS AGAINST WHICH CLAIMS FOR COMPENSATION PAID DURING PERIODS OF DUAL EMPLOYMENT, OR FOR OVERPAYMENTS OF COMPENSATION, ETC., ARE FILED BY THE ADMINISTRATIVE OFFICE. HOWEVER, WHERE THE ONLY CLAIM OF THE GOVERNMENT AGAINST THE AMOUNT TO THE CREDIT OF A DECEASED EMPLOYEE IN THE RETIREMENT FUND IS FOR COMPENSATION PAID DURING OVERDRAWN LEAVE, AND THERE IS NO DISAGREEMENT BETWEEN THE ADMINISTRATIVE OFFICE AND THE CIVIL SERVICE COMMISSION AS TO THE AMOUNT INVOLVED, THE CLAIM NEED NOT BE REFERRED TO THIS OFFICE PRIOR TO PAYMENT--- THE RECORDS OF THIS OFFICE NOT SHOWING THE DATES ON WHICH LEAVE IS GRANTED TO EMPLOYEES OF OTHER DEPARTMENTS AND ESTABLISHMENTS OF THE GOVERNMENT--- BUT THERE IS FOR APPLICATION IN SUCH CASES THE PROCEDURE OUTLINED IN DECISION OF NOVEMBER 13, 1936, SUPRA. ..END :