B-112125, DECEMBER 8, 1952, 32 COMP. GEN. 276

B-112125: Dec 8, 1952

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THE APPROPRIATION CURRENT FOR THE FISCAL YEAR IN WHICH AN OFFICER'S ENTITLEMENT TO THE ALLOWANCE FIRST ACCRUES AFTER THAT DATE IS PROPERLY CHARGEABLE WITH THE AMOUNT OF THE ALLOWANCE. 1952: REFERENCE IS MADE TO LETTER OF SEPTEMBER 26. TECHNICALLY IS NOT RETROACTIVE IN THAT IT DOES NOT IN TERMS PROVIDE THAT IT SHALL BE EFFECTIVE FROM JUNE 25. THE PRACTICAL EFFECT OF THE LANGUAGE USED IS THE SAME AS THOUGH THE SUBSECTION HAD BEEN EXPRESSLY MADE RETROACTIVE TO JUNE 25. THE ANNUAL APPROPRIATION ACTS OF THE ARMED SERVICES HAVE FOR YEARS CONTAINED PROVISIONS FOR THE PAY AND ALLOWANCES FOR OFFICERS. THE PRIOR YEARS' APPROPRIATIONS CURRENT AT SUCH TIME PROPERLY ARE CHARGEABLE WITH PAYMENTS COVERING RETROACTIVE PERIODS.

B-112125, DECEMBER 8, 1952, 32 COMP. GEN. 276

APPROPRIATIONS - FISCAL YEAR - PAYMENTS UNDER ARMED FORCES RESERVE ACT OF 1952 THE UNIFORM ALLOWANCE AUTHORIZED UNDER SUBSECTION 243 (C) OF THE ARMED FORCES RESERVE ACT OF 1952 FOR RESERVE OFFICERS ENTERING ON ACTIVE DUTY ON OR AFTER JUNE 25, 1950, IN EFFECT MAKES THE SUBSECTION RETROACTIVE TO JUNE 25, 1950, AND THEREFORE, THE APPROPRIATION CURRENT FOR THE FISCAL YEAR IN WHICH AN OFFICER'S ENTITLEMENT TO THE ALLOWANCE FIRST ACCRUES AFTER THAT DATE IS PROPERLY CHARGEABLE WITH THE AMOUNT OF THE ALLOWANCE.

ASSISTANT COMPTROLLER GENERAL YATES TO THE SECRETARY OF DEFENSE, DECEMBER 8, 1952:

REFERENCE IS MADE TO LETTER OF SEPTEMBER 26, 1952, FROM THE ASSISTANT SECRETARY OF DEFENSE, CONCERNING THE FISCAL YEAR APPROPRIATION PROPERLY CHARGEABLE WITH PAYMENTS COVERING RETROACTIVE PERIODS OF ADDITIONAL UNIFORM AND EQUIPMENT ALLOWANCE UNDER THE PROVISIONS OF SUBSECTION 243 (C) OF THE ARMED FORCES RESERVE ACT OF 1952, PUBLIC LAW 476, 66 STAT. 493.

WHILE THE SAID SUBSECTION, WHICH AUTHORIZES PAYMENT OF A UNIFORM ALLOWANCE TO CERTAIN OFFICERS ENTERING ON ACTIVE DUTY ON OR AFTER JUNE 25, 1950, TECHNICALLY IS NOT RETROACTIVE IN THAT IT DOES NOT IN TERMS PROVIDE THAT IT SHALL BE EFFECTIVE FROM JUNE 25, 1950, OR RETROACTIVE TO THAT DATE, THE PRACTICAL EFFECT OF THE LANGUAGE USED IS THE SAME AS THOUGH THE SUBSECTION HAD BEEN EXPRESSLY MADE RETROACTIVE TO JUNE 25, 1950. THE ANNUAL APPROPRIATION ACTS OF THE ARMED SERVICES HAVE FOR YEARS CONTAINED PROVISIONS FOR THE PAY AND ALLOWANCES FOR OFFICERS, AND SUBSECTION 243 (C) OF THE ARMED FORCES RESERVE ACT OF 1952, SUPRA, MERELY EXTENDS ADDITIONAL UNIFORM ALLOWANCES OF THE SAME CHARACTER IN CERTAIN CASES OR MAKES SUCH ALLOWANCES PAYABLE UNDER DIFFERENT CIRCUMSTANCES. THE ENTITLEMENT OF THE OFFICERS INVOLVED WOULD RELATE BACK TO THE TIME WHEN UNDER THE TERMS OF THE SAID ACT THEY FULFILLED THE CONDITIONS UPON WHICH THE RIGHT TO THE ALLOWANCE ACCRUES. ACCORDINGLY, THE PRIOR YEARS' APPROPRIATIONS CURRENT AT SUCH TIME PROPERLY ARE CHARGEABLE WITH PAYMENTS COVERING RETROACTIVE PERIODS. SEE 26 COMP. GEN. 149; 27 ID. 445; AND DECISION OF NOVEMBER 18, 1949, B 89796. SUCH ALLOWANCES DUE PERSONS WHO NO LONGER ARE ON ACTIVE DUTY OR WHOSE APPOINTMENTS IN THE RESERVE HAVE BEEN TERMINATED MAY BE PAID BY THE SERVICE CONCERNED WHERE THEY ARE CLEARLY ENTITLED THERETO, THE PAYMENTS CAN BE ADEQUATELY SUBSTANTIATED, AND THE APPROPRIATIONS CHARGEABLE HAVE NOT LAPSED. OTHERWISE, CLAIMS FOR SUCH ALLOWANCES SHOULD BE FORWARDED TO THE CLAIMS DIVISION OF THIS OFFICE FOR DIRECT SETTLEMENT. SEE LETTER ADDRESSED TO YOU UNDER DATE OF NOVEMBER 14, 1952, B-38066, B- 45459, RESPECTING PAYMENTS TO DISCHARGED PERSONS.