B-43610, AUGUST 8, 1944, 24 COMP. GEN. 85
Highlights
PAY ROLL VOUCHERS - NAMES OF EMPLOYEES IN LEAVE WITHOUT PAY OR FURLOUGH STATUS PAY ROLL VOUCHERS SUBMITTED TO THIS OFFICE NEED INCLUDE ONLY THE NAMES OF EMPLOYEES TO WHOM PAYMENTS OF COMPENSATION HAVE BEEN MADE DURING SOME PORTION OF THE PAY ROLL PERIOD. 1944: REFERENCE IS MADE TO LETTER OF AUGUST 2. AS FOLLOWS: IT HAS BEEN THE PRACTICE OF THIS OFFICE TO CONTINUE ON THE PAY ROLLS THE NAMES OF EMPLOYEES WHO ARE ON LEAVE WITHOUT PAY OR FURLOUGH. INFORMAL INQUIRY OF SEVERAL AGENCIES DISCLOSES A CONSIDERABLE OPINION THAT THE PAY ROLL IS REGARDED AS A ROSTER OF EMPLOYEES AND THAT A NAME ONCE ENTERED ON THE ROLL CANNOT BE REMOVED THEREFROM EXCEPT BY THE ISSUANCE OF A FORMAL PERSONNEL ACTION. I HAVE BEEN UNABLE TO FIND ANY REGULATION.
B-43610, AUGUST 8, 1944, 24 COMP. GEN. 85
PAY ROLL VOUCHERS - NAMES OF EMPLOYEES IN LEAVE WITHOUT PAY OR FURLOUGH STATUS PAY ROLL VOUCHERS SUBMITTED TO THIS OFFICE NEED INCLUDE ONLY THE NAMES OF EMPLOYEES TO WHOM PAYMENTS OF COMPENSATION HAVE BEEN MADE DURING SOME PORTION OF THE PAY ROLL PERIOD, AND NEED NOT INCLUDE NAMES OF EMPLOYEES IN A LEAVE WITHOUT PAY OR FURLOUGH STATUS FOR AN ENTIRE PAY ROLL PERIOD.
COMPTROLLER GENERAL WARREN TO THE DIRECTOR, BUREAU OF THE BUDGET, AUGUST 8, 1944:
REFERENCE IS MADE TO LETTER OF AUGUST 2, 1944, FROM MR. F. J. LAWTON, ADMINISTRATIVE ASSISTANT AND AUTHORIZED CERTIFYING OFFICER, AS FOLLOWS:
IT HAS BEEN THE PRACTICE OF THIS OFFICE TO CONTINUE ON THE PAY ROLLS THE NAMES OF EMPLOYEES WHO ARE ON LEAVE WITHOUT PAY OR FURLOUGH. INFORMAL INQUIRY OF SEVERAL AGENCIES DISCLOSES A CONSIDERABLE OPINION THAT THE PAY ROLL IS REGARDED AS A ROSTER OF EMPLOYEES AND THAT A NAME ONCE ENTERED ON THE ROLL CANNOT BE REMOVED THEREFROM EXCEPT BY THE ISSUANCE OF A FORMAL PERSONNEL ACTION.
I HAVE BEEN UNABLE TO FIND ANY REGULATION, STATUTE OR PUBLISHED DECISION BEARING ON THIS MATTER, AND THEREFORE REQUEST YOUR DECISION ON THE FOLLOWING QUESTION. CAN THE NAMES OF EMPLOYEES WHO ARE IN A NON-PAY STATUS FOR THE ENTIRE PAY PERIOD BE OMITTED FROM THE PAY ROLL?
THERE IS NO LAW OR REGULATION OF WHICH I AM AWARE REQUIRING THAT THE NAMES OF EMPLOYEES IN A LEAVE WITHOUT PAY OR FURLOUGH STATUS FOR AN ENTIRE PAY PERIOD BE RETAINED OR PLACED ON PAY ROLL VOUCHERS WHICH ARE FORWARDED TO THIS OFFICE FOR AUDIT. SO FAR AS THIS OFFICE IS CONCERNED, ONLY THE NAMES OF EMPLOYEES TO WHOM PAYMENTS OF COMPENSATION HAVE BEEN MADE DURING ANY PORTION OF THE PAY ROLL PERIOD ARE REQUIRED FOR AUDIT PURPOSES. WHILE A ROSTER OR OTHER RECORD IN AN ADMINISTRATIVE OFFICE OF ALL EMPLOYEES (BOTH IN A PAY AND NON-PAY STATUS) OF SUCH AGENCY DOUBTLESS IS NECESSARY, THERE IS NO REQUIREMENT, HOWEVER, THAT THE PAY ROLL VOUCHER ITSELF SHOULD CONSTITUTE THE ROSTER- - THAT IS, THAT THE VOUCHER SHOULD INCLUDE THE NAMES OF EMPLOYEES WHO RECEIVE NO COMPENSATION DURING ANY PORTION OF THE PERIOD COVERED BY THE PAY ROLL BECAUSE OF THEIR BEING IN A LEAVE OF ABSENCE WITHOUT PAY OR FURLOUGH STATUS DURING THE ENTIRE PERIOD. ACCORDINGLY, THE QUESTION PRESENTED IS ANSWERED IN THE AFFIRMATIVE.