A-89984, NOVEMBER 2, 1937, 17 COMP. GEN. 376

A-89984: Nov 2, 1937

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IS REQUIRED TO BE RETRANSFERRED TO THE APPROPRIATION. IS AS FOLLOWS: 1. IT IS DESIRABLE THAT A RULING BE GIVEN AS TO WHETHER FUNDS DUE UNDER ACCRUED LEAVE SHALL BE CONSIDERED AN OBLIGATION AND BE DEDUCTED FROM THE FUNDS. WHICH ARE TO BE RETRANSFERRED TO THE APPROPRIATION MADE BY SAID ACT AS REQUIRED UNDER PARAGRAPH NO. 2 OF EXECUTIVE ORDER NO. 7709-A. THIS LETTER WOULD SEEM TO INDICATE IT IS THE UNDERSTANDING OF THE NATIONAL EMERGENCY COUNCIL THAT ANNUAL LEAVE OF ABSENCE ACCRUING TO EMPLOYEES FOR SERVICE PRIOR TO DECEMBER 31. IT WAS HELDAS FOLLOWS: THERE IS NO LAW AUTHORIZING PAYMENT AFTER SEPARATION FROM THE SERVICE. ITS PERSONNEL WILL BE AUTOMATICALLY SEPARATED ON THE EFFECTIVE DATE OF ABOLITION AND MAY NOT BE PAID AT THAT TIME FOR LEAVE NOT GRANTED AND ACTUALLY TAKEN PRIOR TO SUCH SEPARATION (14 COMP.

A-89984, NOVEMBER 2, 1937, 17 COMP. GEN. 376

LEAVES OF ABSENCE - ANNUAL - ACT OF MARCH 14, 1936 - AFTER ABOLISHMENT DATE OF GOVERNMENT AGENCY AMOUNTS OF SALARY EQUIVALENTS OF LEAVE OF ABSENCE ACCRUED BUT UNUSED BY NATIONAL EMERGENCY COUNCIL EMPLOYEES ON OR PRIOR TO DECEMBER 31, 1937, MAY NOT BE DEDUCTED FROM THE ALLOTMENT MADE TO THE NATIONAL EMERGENCY COUNCIL FROM THE APPROPRIATION CONTAINED IN THE EMERGENCY RELIEF APPROPRIATION ACT OF 1937, 50 STAT. 352, WHICH REMAINS UNOBLIGATED ON THAT DATE, AND WHICH, BY EXECUTIVE ORDER, IS REQUIRED TO BE RETRANSFERRED TO THE APPROPRIATION, THERE BEING NO AUTHORITY FOR PAYMENT FOR LEAVE NOT GRANTED AND ACTUALLY TAKEN PRIOR TO THE EMPLOYEES' AUTOMATIC SEPARATION FROM THE SERVICE BECAUSE OF THE ABOLISHMENT OF THE COUNCIL AS OF SAID DATE.

ACTING COMPTROLLER GENERAL ELLIOTT TO EXECUTIVE DIRECTOR, THE NATIONAL EMERGENCY COUNCIL, NOVEMBER 2, 1937:

LETTER OF OCTOBER 28, 1937, FROM THE EXECUTIVE ASSISTANT, THE NATIONAL EMERGENCY COUNCIL, IS AS FOLLOWS:

1. IN EXECUTIVE ORDER NO. 7709-A, DATED SEPTEMBER 16, 1937, ABOLISHING THE NATIONAL EMERGENCY COUNCIL, PARAGRAPH NO. 2 PROVIDES THAT:

"ALL FUNDS ALLOCATED TO THE NATIONAL EMERGENCY COUNCIL FROM THE APPROPRIATION CONTAINED IN THE EMERGENCY RELIEF APPROPRIATION ACT OF1937, WHICH REMAIN UNOBLIGATED ON DECEMBER 31, 1937, SHALL BE RETRANSFERRED TO THE APPROPRIATION MADE BY SAID ACT.'

2.PARAGRAPH NO. 3 OF THE EXECUTIVE ORDER NO. 7709-A PROVIDES FURTHER THAT:

"ALL RECORDS, PAPERS, EQUIPMENT, AND OTHER PROPERTY OF THE NATIONAL EMERGENCY COUNCIL SHALL BE TRANSFERRED TO THE BUREAU OF THE BUDGET ON OR BEFORE DECEMBER 31, 1937.'

3. DURING THE LAST SIX MONTHS, THROUGH DRASTIC REDUCTIONS IN ITS BUDGET NECESSITATING TERMINATIONS, THE PERSONNEL OF THE NATIONAL EMERGENCY COUNCIL HAS BEEN REDUCED TO THE MINIMUM REQUIRED TO OPERATE THE OFFICES IN 47 STATES AND WASHINGTON, D.C. THEREFORE, IT HAS NOT BEEN IN THE PUBLIC INTEREST THAT A CONSIDERABLE AMOUNT OF EARNED ANNUAL LEAVE OF THE NATIONAL EMERGENCY COUNCIL EMPLOYEES BE GRANTED PRIOR TO THE REQUIREMENTS STATED IN PARAGRAPH NO. 3 OF THE EXECUTIVE ORDER NO. 7709-A.

4. THE ACT "TO PROVIDE FOR VACATIONS TO GOVERNMENT EMPLOYEES,AND FOR OTHER PURPOSES" (PUBLIC, NO. 471, 74TH CONGRESS) STIPULATES THAT "* * * ALL CIVILIAN OFFICERS AND EMPLOYEES OF THE UNITED STATES WHEREVER STATIONED AND OF THE GOVERNMENT OF THE DISTRICT OF COLUMBIA, REGARDLESS OF THEIR TENURE, IN ADDITION TO ANY ACCRUED LEAVE, SHALL BE ENTITLED TO TWENTY-SIX DAYS' ANNUAL LEAVE WITH PAY EACH CALENDAR YEAR, EXCLUSIVE OF SUNDAYS AND HOLIDAYS: PROVIDED, THAT THE PART UNUSED IN ANY YEAR SHALL BE ACCUMULATED FOR SUCCEEDING YEARS UNTIL IT TOTALS NOT EXCEEDING SIXTY DAYS

5. IN THE LIGHT OF THE FOREGOING, IT IS DESIRABLE THAT A RULING BE GIVEN AS TO WHETHER FUNDS DUE UNDER ACCRUED LEAVE SHALL BE CONSIDERED AN OBLIGATION AND BE DEDUCTED FROM THE FUNDS, ALLOCATED TO THE NATIONAL EMERGENCY COUNCIL FROM THE APPROPRIATION CONTAINED IN THE EMERGENCY RELIEF APPROPRIATION ACT OF 1937, WHICH REMAIN UNOBLIGATED ON DECEMBER 31, 1937, AND WHICH ARE TO BE RETRANSFERRED TO THE APPROPRIATION MADE BY SAID ACT AS REQUIRED UNDER PARAGRAPH NO. 2 OF EXECUTIVE ORDER NO. 7709-A.

THIS LETTER WOULD SEEM TO INDICATE IT IS THE UNDERSTANDING OF THE NATIONAL EMERGENCY COUNCIL THAT ANNUAL LEAVE OF ABSENCE ACCRUING TO EMPLOYEES FOR SERVICE PRIOR TO DECEMBER 31, 1937, EFFECTIVE DATE OF THE ABOLISHMENT OF THE COUNCIL, MAY BE GRANTED OR PAID FOR AFTER THAT DATE. IN DECISION OF JULY 15, 1936, 16 COMP. GEN. 28, 29, IT WAS HELDAS FOLLOWS:

THERE IS NO LAW AUTHORIZING PAYMENT AFTER SEPARATION FROM THE SERVICE, FOR LEAVE ACCRUED BUT NOT TAKEN PRIOR TO SUCH SEPARATION. 5 COMP. GEN. 752; 7 ID. 83; 8 ID. 471; 12 ID. 602; 13 ID. 179; AND 14 ID. 443. THE ACT OF MARCH 14, 1936, 49 STAT. 1161, EFFECTIVE JANUARY 1, 1936, MAY GRANT LEAVE OF ABSENCE AS A RIGHT BUT IT DOES NOT PROVIDE FOR PAYING EMPLOYEES FOR ACCRUED UNUSED LEAVE AFTER SEPARATION FROM THE SERVICE. * * *

SEE ALSO 16 COMP. GEN. 899; 17 ID. 48.

THE NATIONAL EMERGENCY COUNCIL BEING ABOLISHED EFFECTIVE DECEMBER 31, 1937, BY THE EXECUTIVE ORDER OF SEPTEMBER 16, 1937, ITS PERSONNEL WILL BE AUTOMATICALLY SEPARATED ON THE EFFECTIVE DATE OF ABOLITION AND MAY NOT BE PAID AT THAT TIME FOR LEAVE NOT GRANTED AND ACTUALLY TAKEN PRIOR TO SUCH SEPARATION (14 COMP. GEN. 738).

ACCORDINGLY, ON DECEMBER 31, 1937, THE TOTAL AMOUNT OF SALARY DUE EMPLOYEES FOR ACCRUED LEAVE SHOULD HAVE BEEN EXPENDED AND THERE WILL NOT ARISE ANY NECESSITY OR AUTHORITY FOR DEDUCTIONS ON ACCOUNT OF ACCRUED LEAVE FROM THE ALLOTMENT TO THE NATIONAL EMERGENCY COUNCIL UNDER THE APPROPRIATION CONTAINED IN THE EMERGENCY RELIEF APPROPRIATION ACT OF 1937, WHICH REMAINS UNOBLIGATED ON THAT DATE, REQUIRED BY THE EXECUTIVE ORDER TO BE RETRANSFERRED TO THE APPROPRIATION.