B-132133, SEP. 3, 1963

B-132133: Sep 3, 1963

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THE DEPARTMENT OF STATE REGULATIONS WERE ISSUED AS CHAPTER 600 OF THE STANDARDIZED REGULATIONS APPLICABLE TO GOVERNMENT CIVILIANS IN FOREIGN AREAS AND THE CIVIL SERVICE COMMISSION REGULATIONS ARE CONTAINED IN CHAPTERS P-1 AND Z-1 OF THE FEDERAL PERSONNEL MANUAL AND IN 5 C.F.R. THE GUIDELINES CONTAINED IN THIS LETTER ARE INTENDED TO APPLY TO TRANSACTIONS DURING THE PERIOD OF THE ACTUAL EMERGENCY. IMPRACTICAL TO MAINTAIN IN A CURRENT CONDITION IF THE RECORDS ARE IN POSSESSION OF THE EMPLOYEES. TRAVEL DATA SHOULD BE SENT FROM THE EVACUATED INSTALLATION TO THE SAFEHAVEN POST AS SOON AS POSSIBLE AFTER THE EVACUATION ORDER HAS BEEN ISSUED SO THAT THEY WILL BE AVAILABLE TO SUPPORT FUTURE PAYMENTS.

B-132133, SEP. 3, 1963

TO THE HEADS OF DEPARTMENTS AND OTHER FEDERAL AGENCIES:

SUBJECT: GUIDELINES FOR DEVELOPING FISCAL PROCEDURES

RE: EMERGENCY EVACUATIONS

1. THIS LETTER PRESCRIBES THE GUIDELINES TO BE OBSERVED BY EACH AGENCY IN DEVELOPING AND ADMINISTERING THE FISCAL PROCEDURES NECESSARY TO IMPLEMENT THE PROVISIONS OF THE ACT OF SEPTEMBER 26, 1961, PUBLIC LAW 87-304, 75 STAT. 662, 5 U.S.C. 3071 THROUGH 3078, CONCERNING ADVANCE, EVACUATION, AND OTHER PAYMENTS, AND, WHERE APPLICABLE, THE REGULATIONS OF THE CIVIL SERVICE COMMISSION AND THE DEPARTMENT OF STATE RELATING THERETO. THE DEPARTMENT OF STATE REGULATIONS WERE ISSUED AS CHAPTER 600 OF THE STANDARDIZED REGULATIONS APPLICABLE TO GOVERNMENT CIVILIANS IN FOREIGN AREAS AND THE CIVIL SERVICE COMMISSION REGULATIONS ARE CONTAINED IN CHAPTERS P-1 AND Z-1 OF THE FEDERAL PERSONNEL MANUAL AND IN 5 C.F.R., PART 25.

2. THE GUIDELINES CONTAINED IN THIS LETTER ARE INTENDED TO APPLY TO TRANSACTIONS DURING THE PERIOD OF THE ACTUAL EMERGENCY. TRANSACTIONS SUBSEQUENT TO THE ACTUAL EMERGENCY PERIOD, E.G., REACTIVATION OF THE EVACUATED INSTALLATION OR REASSIGNMENT OF EVACUATED EMPLOYEES AND DEPENDENTS TO HOME STATIONS OR NEW PERMANENT DUTY STATIONS, SHOULD BE PROCESSED IN ACCORDANCE WITH PRESCRIBED FISCAL PROCEDURES WITHOUT REGARD TO THE SPECIAL PROVISIONS CONTAINED IN THIS LETTER.

3. THE PROCEDURES DEVELOPED BY EACH AGENCY UNDER THE GUIDELINES PRESCRIBED IN THIS LETTER SHOULD CONTEMPLATE MAXIMUM UTILIZATION OF NORMAL FISCAL PROCEDURES RECOGNIZING THAT SOME ADJUSTMENT TO THE NORMAL FISCAL PROCEDURES MAY BE REQUIRED TO MEET THE EMERGENCY EVACUATION CONDITIONS AND, IN SOME INSTANCES, THE EXTREMITY OF THE SITUATION MAY REQUIRE A LESSENING OF NORMAL FISCAL CONTROLS. THE FISCAL PROCEDURES SHOULD BE DESIGNED TO ACHIEVE THE PRIMARY OBJECTIVE OF THE ACT, VIZ., THE PAYMENT OF COMPENSATION, ALLOWANCES, AND DIFFERENTIALS, OR ANY OF THEM, TO OR FOR THE ACCOUNT OF THE EVACUATED EMPLOYEE, WITH A MINIMUM OF CHANGE IN FAMILIAR ROUTINES. THE ESTABLISHMENT OF ELABORATE, SPECIAL FISCAL PROCEDURES WHICH MUST BE MAINTAINED CURRENTLY FOR EVENTUAL USE SOLELY OR PRIMARILY DURING AN EMERGENCY EVACUATION SHOULD BE AVOIDED. FOR EXAMPLE, A SPECIAL EMERGENCY EVACUATION PAY DATA RECORD SYSTEM TO BE MAINTAINED CURRENTLY FOR EMPLOYEES PRIOR TO THE AUTHORIZATION OR IMMINENCE OF AN EVACUATION, INCLUDING PROVISION FOR MAKING CURRENT CHANGES IN THE SPECIAL PAY RECORDS AS THE DATA CHANGES, SHOULD NOT BE INSTALLED. SUCH A SYSTEM WOULD BE UNDULY EXPENSIVE TO MAINTAIN, DIFFICULT TO ADMINISTER, IMPRACTICAL TO MAINTAIN IN A CURRENT CONDITION IF THE RECORDS ARE IN POSSESSION OF THE EMPLOYEES, AND TO THE EXTENT THAT THE RECORDS WOULD BE LOST OR MISPLACED BY THE EMPLOYEES WOULD FAIL TO ACCOMPLISH THE OBJECTIVES OF THE ACT. INSTEAD, ADVANCE PLANS SHOULD BE MADE FOR ADOPTING NORMAL FISCAL PROCEDURES TO MEET EMERGENCY EVACUATION CONDITIONS.

4. TO THE EXTENT POSSIBLE AND PRACTICAL, PAY, LEAVE, AND TRAVEL DATA SHOULD BE SENT FROM THE EVACUATED INSTALLATION TO THE SAFEHAVEN POST AS SOON AS POSSIBLE AFTER THE EVACUATION ORDER HAS BEEN ISSUED SO THAT THEY WILL BE AVAILABLE TO SUPPORT FUTURE PAYMENTS. SOME OF THE POSSIBLE METHODS OF COMMUNICATING SUCH DATA TO THE SAFEHAVEN POST ARE (1) THE SHIPMENT OF A MACHINE OR MANUAL LISTING OF THE DATA, (2) APPROPRIATE NOTATIONS AND CHANGES, (3) THE COMMUNICATION OF ESSENTIAL DATA OVER AVAILABLE TELEPHONE, TELEGRAPH OR RADIO FACILITIES, (4) SHIPMENT OF THE ACTUAL PAYROLL, LEAVE, AND TRAVEL RECORDS, AND (5) PROVIDING THE EVACUATED EMPLOYEES AND DEPENDENTS AT THE TIME THE EVACUATION IS ORDERED WITH A SIMPLE STATEMENT OF ESSENTIAL DATA ON AN AGENCY FORM. AN EXAMPLE OF SUCH A FORM IS FORM C ILLUSTRATED IN APPENDIX I TO THIS LETTER. THE CONDITIONS AND CIRCUMSTANCES EXISTING AT THE EVACUATED INSTALLATION WILL DICTATE, FOR THE MOST PART, THE METHOD AND TIMING TO BE FOLLOWED IN TRANSMITTING THIS DATA. THE SAFEGUARDING AND PRESERVATION OF THE PAYROLL, LEAVE, AND TRAVEL RECORDS ARE MATTERS OF PRIMARY CONCERN FROM A FISCAL POINT OF VIEW BECAUSE OF THE CONTINUING NEED FOR THESE RECORDS AFTER THE CONDITIONS WHICH GAVE RISE TO THE EMERGENCY EVACUATION HAVE BEEN RESOLVED. WHATEVER STEPS ARE NECESSARY, THEREFORE, TO SAFEGUARD AND PRESERVE THESE RECORDS SHOULD TAKE PRECEDENCE OVER THE IMMEDIATE NEED FOR THE RECORDS AT THE SAFEHAVEN POST.

5. EMPLOYEES AND DEPENDENTS REMAINING AT THE EVACUATED INSTALLATION SHOULD, TO THE EXTENT POSSIBLE AND PRACTICAL, CONTINUE TO BE PAID IN ACCORDANCE WITH THE NORMAL FISCAL PROCEDURES OF THE EVACUATED INSTALLATION. IF ADVANCE PAYMENTS ARE AUTHORIZED TO BE MADE, IN ACCORDANCE WITH THE LAW AND REGULATIONS REFERRED TO IN PARAGRAPH 1 ABOVE, A SPECIAL ADVANCE PAYROLL SHOULD BE PREPARED IN ACCORDANCE WITH NORMAL PAYROLL PROCEDURES AND CHARGED AGAINST THE APPROPRIATE FUNDS AVAILABLE TO THE INSTALLATION. ALL PERTINENT FISCAL PROCEDURES RELATING TO TRAVEL SHOULD BE OBSERVED BY THE EVACUATED INSTALLATION TO THE EXTENT POSSIBLE AND PRACTICABLE IN EFFECTUATING THE EMERGENCY EVACUATION OF EMPLOYEES AND DEPENDENTS.

6. PAYMENTS MADE TO EVACUATED EMPLOYEES AND DEPENDENTS AT THE SAFEHAVEN POST SHOULD, TO THE EXTENT POSSIBLE AND PRACTICABLE, BE BASED ON DATA RECEIVED FROM THE EVACUATED INSTALLATION. SEE PARAGRAPH 4 ABOVE REGARDING SUGGESTED METHODS OF TRANSMITTING PAY DATA FROM THE EVACUATED INSTALLATION TO THE SAFEHAVEN POST OR POSTS. IN THE EVENT THAT THE CIRCUMSTANCES SURROUNDING THE EVACUATION MAKE IT IMPOSSIBLE OR IMPRACTICAL TO SUPPLY THE SAFEHAVEN POST WITH THE NECESSARY PAY, LEAVE, AND TRAVEL DATA, THE SAFEHAVEN POST SHOULD REQUIRE THE EVACUATED EMPLOYEES AND DEPENDENTS TO COMPLETE AN APPROPRIATE AGENCY FORM SIMILAR TO FORM A OR B, AS APPROPRIATE, ILLUSTRATED IN APPENDIX I TO THIS LETTER. SEE PARAGRAPHS 12 AND 13 BELOW FOR ADDITIONAL INFORMATION REGARDING EMERGENCY EVACUATION FORMS. THE DATA AND CERTIFICATION CONTAINED IN THE ABOVE-MENTIONED FORMS WILL BE ACCEPTED AS A PROPER BASIS FOR MAKING OTHERWISE AUTHORIZED PAYMENTS UNLESS THE PAYING AGENCY HAS KNOWLEDGE OF OTHER FACTORS WHICH WOULD JUSTIFY A DENIAL OF PAYMENT. CARE SHOULD BE TAKEN BY THE PAYING AGENCY TO DOCUMENT AND PRESERVE THE BASIS ON WHICH SUCH PAYMENTS ARE MADE OR DENIED.

7. ALL AUTHORIZED ADVANCE PAYMENTS, REIMBURSEMENTS FOR TRAVEL EXPENSES, PAYMENTS OF SPECIAL ALLOWANCES TO OFFSET THE DIRECT ADDED EXPENSES INCIDENT TO THE EVACUATION, OR PAYMENTS OF COMPENSATION, ALLOWANCES, AND DIFFERENTIALS, OR ANY OF THEM, TO OR FOR THE ACCOUNT OF THE EMPLOYEE SHOULD BE MADE IN ACCORDANCE WITH THE NORMAL PAYROLL PROCEDURES OF THE SAFEHAVEN POST. ALL SUCH PAYMENTS SHOULD BE CHARGED TO THE APPROPRIATE FUNDS AVAILABLE TO THE SAFEHAVEN POST IN ACCORDANCE WITH THE NORMAL FISCAL PROCEDURES OF THAT POST AND, IF APPROPRIATE, ESTABLISHED AS A REIMBURSEMENT RECEIVABLE FROM THE EVACUATED INSTALLATION AS AUTHORIZED BY THE LAW AND REGULATIONS REFERRED TO IN PARAGRAPH 1 ABOVE. TO FACILITATE SUBSEQUENT AUDIT, PROCESSING, REIMBURSEMENT IF APPROPRIATE, AND ULTIMATE ADJUSTMENT, IF NECESSARY, OF THE AMOUNTS PAID TO OR FOR THE ACCOUNT OF THE EMPLOYEE, ESPECIALLY WHERE PAYMENTS ARE BEING MADE TO OR FOR THE ACCOUNT OF EMPLOYEES OF MORE THAN ONE INSTALLATION, CARE SHOULD BE TAKEN TO PRESERVE ALL RECORDS AND DOCUMENTS AND TO CLEARLY IDENTIFY AND SEGREGATE THESE PAYMENTS.

8. NORMAL IDENTIFICATION MEDIA SUCH AS PASSPORTS, SECURITY PASSES, BUILDING PASSES, BIRTH CERTIFICATES, DRIVER LICENSES, ETC., WILL BE ACCEPTED AS PROPER IDENTIFICATION TO SUPPORT OTHERWISE AUTHORIZED ADVANCE AND EVACUATION PAYMENTS, AND ACCORDINGLY, THE ISSUANCE OF SPECIAL IDENTIFICATION MEDIA DESIGNED SOLELY OR PRIMARILY TO SUPPORT SUCH PAYMENTS IS NOT REQUIRED. IF AN EMPLOYEE OR DEPENDENT IS UNABLE, DUE TO THE EXTREMITY OF THE EMERGENCY EVACUATION CONDITIONS, TO ESTABLISH HIS OR HER IDENTITY BY OTHER ACCEPTABLE MEANS, THE PERSONAL WRITTEN CERTIFICATION OF THE EMPLOYEE OR DEPENDENT REGARDING HIS OR HER IDENTITY WILL BE ACCEPTED AS PROPER IDENTIFICATION TO SUPPORT OTHERWISE AUTHORIZED ADVANCE AND EVACUATION PAYMENTS UNLESS THE PAYING AGENCY HAS KNOWLEDGE OF FACTORS WHICH WOULD JUSTIFY A DENIAL OF SUCH PAYMENTS. CARE SHOULD BE TAKEN BY THE PAYING AGENCY TO DOCUMENT AND PRESERVE THE NATURE OF THE IDENTIFICATION ACCEPTED OR DENIED AS A BASIS FOR OTHERWISE AUTHORIZED PAYMENTS.

9. THE EXTREMITY OF THE EMERGENCY EVACUATION CONDITIONS, THE LESSENING OF NORMAL FISCAL CONTROLS AUTHORIZED BY THIS LETTER, AND THE VERY NATURE OF THE PAYMENTS AUTHORIZED BY THE LAW AND REGULATIONS REFERRED TO IN PARAGRAPH 1 OF THIS LETTER WILL REQUIRE SUBSEQUENT ADJUSTMENT OF AMOUNTS PAID IN MANY CASES. FOR EXAMPLE, ALL OF THE ADVANCE PAYMENTS MADE TO OR FOR THE ACCOUNT OF ELIGIBLE EMPLOYEES ARE SUBJECT TO SUBSEQUENT RECOVERY FROM THE EMPLOYEE UNLESS RECOVERY HAS BEEN FORMALLY WAIVED BY THE HEAD OF THE DEPARTMENT CONCERNED. ALSO, EVACUATION PAYMENTS MADE TO OR FOR THE ACCOUNT OF ELIGIBLE EMPLOYEES ARE REQUIRED TO BE MADE AT THE RATES TO WHICH SUCH EMPLOYEE WAS ENTITLED IMMEDIATELY PRIOR TO THE ISSUANCE OF THE ORDER OF EVACUATION SUBJECT, HOWEVER, TO SUBSEQUENT ADJUSTMENT TO THE RATES TO WHICH SUCH EMPLOYEE WOULD HAVE BEEN ENTITLED IF HE HAD CONTINUED TO RENDER ACTIVE SERVICE IN THE POSITION WHICH HE HELD IMMEDIATELY PRIOR TO THE ISSUANCE OF THE ORDER OF EVACUATION. OTHER PAYMENTS WHICH MAY REQUIRE SUBSEQUENT ADJUSTMENT ARE TRAVEL EXPENSES AND SPECIAL PAYMENTS TO OFFSET THE DIRECT ADDED EXPENSES INCIDENT TO THE EVACUATION. THESE FACTORS PLUS ANY ERRORS WHICH MAY HAVE BEEN OCCASIONED BY THE EXTREMITY OF THE EMERGENCY EVACUATION CONDITIONS AND THE LESSENING OF NORMAL FISCAL CONTROLS REQUIRES A PROMPT AND THOROUGH AUDIT AND ADJUSTMENT OF ALL PAYMENTS.

10. THE AUDIT AND ADJUSTMENT SHOULD BE MADE BY THE AGENCY AGAINST WHOSE APPROPRIATION OR OTHER FUNDS THE PAYMENTS APPROPRIATELY HAVE BEEN OR WILL ULTIMATELY BE CHARGED. IN THIS CONNECTION, PAYMENTS MADE BY AN AGENCY AGAINST ITS OWN FUNDS TO OR FOR THE ACCOUNT OF ANOTHER AGENCY'S EMPLOYEES, SHOULD BE PROMPTLY SUBMITTED FOR REIMBURSEMENT. THE REQUEST FOR REIMBURSEMENT SHOULD BE ACCOMPANIED BY ALL OF THE DATA SUPPORTING THE PAYMENTS MADE TO OR FOR THE ACCOUNT OF EACH EMPLOYEE, SO AS TO PROVIDE A SOUND BASIS FOR SUBSEQUENT AUDIT, ADJUSTMENT, AND ULTIMATE RECOVERY FROM THE EMPLOYEE BY THE REIMBURSING AGENCY.

11. PROVISION IS MADE IN SECTION 2 (D) OF THE LAW CITED IN PARAGRAPH 1 OF THIS LETTER FOR A WAIVER, IN WHOLE OR IN PART, OF ANY RIGHT TO RECOVERY OF ADVANCE PAYMENTS IF IT IS SHOWN THAT SUCH RECOVERY WOULD BE AGAINST EQUITY AND GOOD CONSCIENCE OR AGAINST THE PUBLIC INTEREST. CARE SHOULD BE TAKEN TO DOCUMENT AND PRESERVE THE BASIS AND AUTHORITY FOR ANY SUCH WAIVERS.

12. THE ILLUSTRATED FORMS IN APPENDIX I TO THIS LETTER ARE NOT STANDARD FORMS AND ARE NOT AVAILABLE FROM THE FEDERAL SUPPLY SERVICE, GENERAL SERVICES ADMINISTRATION. THEY ARE INCLUDED TO ILLUSTRATE THE TYPE OF INFORMATION THAT WILL BE ACCEPTABLE IN EACH INSTANCE. EACH AGENCY SHOULD DESIGN ITS OWN FORMS AND PROVIDE FOR SUCH ADDITIONAL INFORMATION AS IT DEEMS NECESSARY.

13. BECAUSE IT IS NOT POSSIBLE TO ACCURATELY ANTICIPATE WHEN THESE FORMS MAY BE NEEDED, WHERE THEY MAY BE NEEDED, OR HOW MANY MAY BE NEEDED, UNJUSTIFIED EXPENSE WOULD BE INCURRED IF AGENCIES ATTEMPTED TO PRINT, DISTRIBUTE, AND STORE THESE FORMS IN ADVANCE. NOT ONLY WOULD UNNECESSARY EXPENSES BE INCURRED, BUT A MISCALCULATION AS TO THE NUMBER OF FORMS REQUIRED COULD CAUSE A SERIOUS BREAKDOWN IN THE FISCAL PROCEDURES DURING AN EMERGENCY EVACUATION PERIOD. THEREFORE THE OBJECTIVES OF THE EMERGENCY EVACUATION PROGRAM AND THE INTEREST OF ECONOMY MAY BOTH BE BEST SERVED IF STENCILS, MATS, PLATES, ETC., AS APPROPRIATE, ARE PREPARED AND DISTRIBUTED SO AS TO BE AVAILABLE AT THE VARIOUS AGENCY INSTALLATIONS FOR USE IN REPRODUCING THE FORMS WHEN CONDITIONS INDICATE THAT A NEED THEREFOR IS IMMINENT.

14. APPROPRIATE REVISION WILL BE MADE IN THE GENERAL ACCOUNTING OFFICE POLICY AND PROCEDURES MANUAL FOR GUIDANCE OF FEDERAL AGENCIES.