B-143198, JUNE 22, 1960, 39 COMP. GEN. 873

B-143198: Jun 22, 1960

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WHO IS ATTENDING A SCIENCE COURSE DURING A PERIOD OF ANNUAL AND EDUCATION LEAVE. ARE NOT EXPENSES DIRECTLY INCURRED BY THE GOVERNMENT WITHIN THE MEANING OF SECTION 1 OF THE ACT OF AUGUST 24. THE WEEKLY STIPEND IS STATED TO BE $75 FOR THE TEACHER PLUS $15 FOR EACH DEPENDENT UP TO FOUR. IS PAID TO THE TEACHER BY THE SCHOOL OF MINES AND TECHNOLOGY OUT OF A GRANT OF FUNDS MADE TO THE SCHOOL BY THE NATIONAL SCIENCE FOUNDATION. WE UNDERSTAND FROM CORRESPONDENCE SUBMITTED THAT THE GRANT OF FUNDS TO THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY BY THE NATIONAL SCIENCE FOUNDATION IS NOT OUTRIGHT AND UNCONDITIONAL. ANY FUNDS REMAINING AFTER COMPLETION OF THE WORK CONTEMPLATED BY THE GRANT WILL BE RETURNED TO THE FOUNDATION.

B-143198, JUNE 22, 1960, 39 COMP. GEN. 873

CIVILIAN PERSONNEL - ADDITIONAL COMPENSATION RESTRICTION - GRANT V. APPROPRIATED FUNDS TRANSPORTATION EXPENSES AND A WEEKLY STIPEND PAID BY A NON GOVERNMENT SCHOOL FROM FEDERAL SCIENTIFIC RESEARCH GRANT FUNDS TO AN INDIAN SCHOOL TEACHER, WHO IS ATTENDING A SCIENCE COURSE DURING A PERIOD OF ANNUAL AND EDUCATION LEAVE, ARE NOT EXPENSES DIRECTLY INCURRED BY THE GOVERNMENT WITHIN THE MEANING OF SECTION 1 OF THE ACT OF AUGUST 24, 1912, AS AMENDED, 25 U.S.C. 275, WHICH PROHIBITS THE INCURRENCE OF ADDITIONAL SALARY OR EXPENSES ON ACCOUNT OF EDUCATION LEAVE FOR INDIAN SCHOOL TEACHERS, SUCH PROHIBITION HAVING APPLICATION ONLY TO DIRECT EXPENDITURES FROM APPROPRIATIONS OF THE BUREAU OF INDIAN AFFAIRS AND NOT TO EXPENSES INCURRED BY A NON-GOVERNMENT ACTIVITY BUT ULTIMATELY BORNE BY THE GOVERNMENT THROUGH OPERATION OF THE GRANT SYSTEM.

TO THE SECRETARY OF THE INTERIOR, JUNE 22, 1960:

ON JUNE 13, 1960, YOUR REFERENCE C-60-1231.19, YOUR ADMINISTRATIVE ASSISTANT SECRETARY REQUESTED OUR DECISION CONCERNING THE PROPRIETY OF THE ACCEPTANCE BY A TEACHER EMPLOYED IN THE CHEYENNE-EAGLE BUTTE SCHOOL AT EAGLE BUTTE, SOUTH DAKOTA, OF EXPENSES OF TRANSPORTATION PLUS A WEEKLY STIPEND, WHILE ATTENDING A COURSE IN PHYSICS AT THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY, DURING A PERIOD OF ANNUAL AND EDUCATIONAL LEAVE. THE WEEKLY STIPEND IS STATED TO BE $75 FOR THE TEACHER PLUS $15 FOR EACH DEPENDENT UP TO FOUR, AND IS PAID TO THE TEACHER BY THE SCHOOL OF MINES AND TECHNOLOGY OUT OF A GRANT OF FUNDS MADE TO THE SCHOOL BY THE NATIONAL SCIENCE FOUNDATION.

YOUR DOUBT IN THE MATTER ARISES FROM THE FACT THAT THE ACT OF AUGUST 24, 1912, 37 STAT. 518, AS AMENDED, 25 U.S.C. 275, WHICH AUTHORIZES EDUCATIONAL LEAVE FOR TEACHERS IN INDIAN SCHOOLS, PROVIDES THAT "NO ADDITIONAL SALARY OR EXPENSE ON ACCOUNT OF SUCH LEAVE OF ABSENCE SHALL BE INCURRED.'

WE UNDERSTAND FROM CORRESPONDENCE SUBMITTED THAT THE GRANT OF FUNDS TO THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY BY THE NATIONAL SCIENCE FOUNDATION IS NOT OUTRIGHT AND UNCONDITIONAL. IT CAN BE REVOKED BY THE FOUNDATION AFTER CONSULTATION WITH THE GRANTEE AS TO ANY FUNDS NOT OBLIGATED BY FIRM COMMITMENT. ANY FUNDS REMAINING AFTER COMPLETION OF THE WORK CONTEMPLATED BY THE GRANT WILL BE RETURNED TO THE FOUNDATION. THUS, TRANSPORTATION EXPENSES AND THE STIPEND PAYABLE TO A TEACHER FROM AN INDIAN SCHOOL WHO ATTENDS THE PHYSICS COURSE CONDUCTED BY THE GRANTEE ( SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY ESSENTIALLY WOULD BE PAYABLE FROM GOVERNMENT FUNDS.

IN THE ABSENCE OF A CONDITION OF THE GRANT ITSELF OR AN UNDERSTANDING AGREED UPON IN CONNECTION WITH SUCH GRANT OR A POLICY SET FORTH IN THE FOUNDATION'S " GRANTS FOR SCIENTIFIC RESEARCH" REFERRED TO IN THE FOUNDATION'S LETTER OF NOVEMBER 22, 1959, A COPY OF WHICH WAS NOT TRANSMITTED HERE, OUR VIEW IS THAT THE RESTRICTION IN THE 1912 ACT AGAINST "THE PAYMENT OF ADDITIONAL SALARY OR EXPENSE ON ACCOUNT OF SUCH LEAVE OF ABSENCE" APPLIES ONLY TO DIRECT EXPENDITURES FROM APPROPRIATIONS OF THE BUREAU OF INDIAN AFFAIRS AND NOT TO AN EXPENSE THAT MAY BE INCURRED BY A NON-GOVERNMENT ACTIVITY BUT ULTIMATELY BORNE BY THE GOVERNMENT THROUGH THE OPERATION OF THE GRANT SYSTEM OF THE NATIONAL SCIENCE FOUNDATION. CONSTRUE THE RESTRICTION IN THE 1912 ACT AS APPLYING TO A CASE WHEN THE EXPENSE IS PAID BY A NON-GOVERNMENT INSTITUTION OUT OF A NATIONAL SCIENCE FOUNDATION GRANT WOULD APPEAR TO BE INCONSISTENT WITH THE SPIRIT AND PURPOSE OF THE NATIONAL SCIENCE FOUNDATION ACT OF 1950 TO "STRENGTHEN BASIC RESEARCH AND EDUCATION IN THE SCIENCES," SEE 42 U.S.C. 1862 (B), AS WELL AS THE PROVISION IN THE 1960 FISCAL YEAR APPROPRIATION FOR THE NATIONAL SCIENCE FOUNDATION MAKING AVAILABLE NOT LESS THAN $30,250,000 FOR TUITION, GRANTS, AND ALLOWANCES INCIDENT TO SUPPLEMENTARY TRAINING FOR SECONDARY SCHOOL SCIENCE AND MATHEMATICS TEACHERS.

IN THIS CONNECTION WE HAVE NOTED THE LANGUAGE APPEARING IN SENATE REPORT NO. 468 OF JUNE 18, 1957, AND HOUSE REPORT NO. 453 OF MAY 15, 1957, CONCERNING H.R. 3837, A BILL WHICH SUBSEQUENTLY WAS ENACTED AS AN AMENDMENT TO THE 1912 ACT ( PUBLIC LAW 85-90). THAT LANGUAGE IS AS FOLLOWS:

NO ADDITIONAL SALARY OR EXPENSE SHALL BE INCURRED BY THE GOVERNMENT ON ACCOUNT OF LEAVE UNDER THIS LEGISLATION. ( ITALICS SUPPLIED.)

HOWEVER, THE EXPENSE OF TRANSPORTATION AND THE WEEKLY STIPEND PAYABLE TO THE TEACHER INCIDENT TO ATTENDANCE AT THE PHYSICS COURSE IN THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY ARE NOT DIRECTLY "INCURRED BY THE GOVERNMENT.' IN FACT, THEY ARE INCURRED BY THE SCHOOL, A NON-GOVERNMENT INSTITUTION, ALTHOUGH THEY ULTIMATELY ARE PAID FOR FROM GRANT FUNDS FOR WHICH THE GOVERNMENT'S OBLIGATION IS INCURRED WHEN THE GRANT AGREEMENT IS MADE. HENCE, THERE IS A SOUND BASIS FOR THE CONCLUSION THAT THE RESTRICTION IN THE 1912 STATUTE WAS NOT INTENDED TO APPLY TO THE TRANSPORTATION EXPENSES AND STIPENDS PAID BY THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY FROM THE GRANT AWARDED IT BY THE NATIONAL SCIENCE FOUNDATION. THEREFORE, WE CONCLUDE THAT THE RESTRICTION IN THE 1912 ACT WOULD NOT PRECLUDE THE SOUTH DAKOTA SCHOOL OF MINES AND TECHNOLOGY FROM PAYING TRANSPORTATION EXPENSES AND WEEKLY STIPENDS TO THE TEACHER HERE INVOLVED UNLESS OF COURSE THERE EXISTS SOME TERM OR CONDITION OF THE GRANT, UNBEKNOWN TO US, EMBODYING THE STATUTORY RESTRICTION.