B-44477, SEPTEMBER 20, 1944, 24 COMP. GEN. 237

B-44477: Sep 20, 1944

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

1944: I HAVE YOUR LETTER OF SEPTEMBER 11. IT WILL BE NOTED THAT IT IS PROVIDED THAT "WHEN ACCUMULATED LEAVE EQUALS OR EXCEEDS 60 DAYS. "ACCUMULATED LEAVE" IS DEFINED AS "UNUSED LEAVE REMAINING TO THE CREDIT OF THE EMPLOYEE AT THE CLOSE OF ANY CALENDAR YEAR.'. YOUR INTERPRETATION OF THIS PROVISION OF THE LEAVE REGULATIONS WILL BE APPRECIATED. UNDER THE PLAIN TERMS OF THE STATUTE AND REGULATION ACCUMULATED LEAVE IS CREDITED UPON A CALENDAR YEAR BASIS. WHICH IS RECOGNIZED IN THE OTHER REGULATION. IT FOLLOWS THAT THE LIMITATION OF 15 DAYS UPON THE ACCUMULATION OF ANNUAL LEAVE DURING SUCCEEDING CALENDAR YEARS DOES NOT ATTACH UNTIL AN EMPLOYEE SHALL HAVE TO HIS CREDIT AT LEAST 60 DAYS ACCUMULATED LEAVE AT THE END OF A CALENDAR YEAR.

B-44477, SEPTEMBER 20, 1944, 24 COMP. GEN. 237

LEAVES OF ABSENCE - ACCUMULATION OF ANNUAL LEAVE DURING PRESENT NATIONAL EMERGENCY THE PROVISION IN THE ACT OF DECEMBER 17, 1942, LIMITING THE ACCUMULATION OF ANNUAL LEAVE TO 15 DAYS A YEAR DURING THE PRESENT NATIONAL EMERGENCY WHEN THE ACCUMULATED LEAVE "EQUALS OR EXCEEDS SIXTY DAYS IN THE AGGREGATE" DOES NOT APPLY UNTIL THE CALENDAR YEAR SUCCEEDING THE CALENDAR YEAR AT THE END OF WHICH SUCH LEAVE AGGREGATED AT LEAST 60 DAYS, AND, THEREFORE, AN EMPLOYEE WITH A LEAVE ACCUMULATION OF 59 DAYS AT THE END OF A CALENDAR YEAR MAY ACCUMULATE THE FULL 26 DAYS AUTHORIZED BY THE ACT OF MARCH 14, 1936, DURING THE SUCCEEDING CALENDAR YEAR.

COMPTROLLER GENERAL WARREN TO THE PRESIDENT, UNITED STATES CIVIL SERVICE COMMISSION, SEPTEMBER 20, 1944:

I HAVE YOUR LETTER OF SEPTEMBER 11, 1944, AS FOLLOWS:

A QUESTION HAS BEEN RECEIVED FROM ONE OF THE COMMISSION'S FIELD OFFICES ON THE INTERPRETATION OF THE SECOND PROVISO OF SECTION 2.2, EXECUTIVE ORDER 9414 ( REGULATIONS RELATING TO ANNUAL AND SICK LEAVE OF GOVERNMENT EMPLOYEES).

SECTION 2.2 READS AS FOLLOWS:

"ACCUMULATED ANNUAL LEAVE MAY BE CARRIED FORWARD FOR USE IN SUCCEEDING YEARS UNTIL IT TOTALS NOT EXCEEDING 60 DAYS: PROVIDED, THAT DURING THE PERIOD OF THE PRESENT EMERGENCY 30 DAYS ADDITIONAL LEAVE MAY BE ACCUMULATED: PROVIDED FURTHER, THAT WHEN ACCUMULATED LEAVE EQUALS OR EXCEEDS 60 DAYS, FURTHER INCREASE IN ACCUMULATED LEAVE SHALL BE LIMITED TO 15 DAYS IN ANY SUCCEEDING YEAR.'

IT WILL BE NOTED THAT IT IS PROVIDED THAT "WHEN ACCUMULATED LEAVE EQUALS OR EXCEEDS 60 DAYS, FURTHER INCREASE IN ACCUMULATED LEAVE SHALL BE LIMITED TO 15 DAYS IN ANY SUCCEEDING YEAR.'

"ACCUMULATED LEAVE" IS DEFINED AS "UNUSED LEAVE REMAINING TO THE CREDIT OF THE EMPLOYEE AT THE CLOSE OF ANY CALENDAR YEAR.' (SECTION 1.1 (E).)

IT HAS BEEN SUPPOSED THAT UNDER THIS LANGUAGE, THE FIFTEEN-DAY LIMITATION WOULD NOT APPLY UNTIL THE YEAR FOLLOWING THAT IN WHICH ACCUMULATED LEAVE EITHER REACHED OR EXCEEDED 60 DAYS, AND THAT CONSEQUENTLY, AN EMPLOYEE WITH 59 DAYS TO HIS CREDIT AT THE END OF A YEAR WOULD ACCUMULATE ALL UNUSED LEAVE IN THE FOLLOWING YEAR, UP TO A MAXIMUM OF 26 DAYS. IT HAS BEEN SUGGESTED, HOWEVER, THAT THE PROVISO MEANS THAT WHENEVER ACCUMULATED AND ACCRUED LEAVE REACH A TOTAL OF 60 DAYS DURING A YEAR, THE ACCUMULATED LEAVE AT THE CLOSE OF THAT YEAR CANNOT EXCEED 75 DAYS, SO THAT A PERSON WITH 59 DAYS TO HIS CREDIT AT THE END OF 1943 COULD NOT BE CREDITED WITH A TOTAL ACCUMULATION OF MORE THAN 75 DAYS AT THE END OF 1944.

MAY AN EMPLOYEE WITH 59 DAYS TO HIS CREDIT AT THE END OF A YEAR ACCUMULATE 26 DAYS IN THE SUCCEEDING YEAR IF HE USES NO LEAVE, THEREBY BRINGING HIS ACCUMULATED LEAVE UP TO 85 DAYS, OR MAY HE ACCUMULATE ONLY 16 DAYS WHICH WOULD BRING HIS LEAVE CREDIT UP TO 75 DAYS?

YOUR INTERPRETATION OF THIS PROVISION OF THE LEAVE REGULATIONS WILL BE APPRECIATED.

SECTION 1 OF THE ANNUAL LEAVE ACT OF MARCH 14, 1936, 49 STAT. 1161, AS AMENDED BY THE ACT OF DECEMBER 17, 1942, 56 STAT. 1052, PROVIDES THAT THE CIVILIAN OFFICERS AND EMPLOYEES COMING WITHIN THE PURVIEW OF THE STATUTE--

* * * 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: PROVIDED FURTHER, THAT DURING THE NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF THE UNITED STATES ON SEPTEMBER 8, 1939, THE LEAVE UNUSED BY THE EMPLOYEES OF THE DEPARTMENTS, INDEPENDENT ESTABLISHMENTS, AND AGENCIES, NOT IN OTHER FORM COMMUTED OR COMPENSATED, SHALL BE ACCUMULATED FOR SUCCEEDING YEARS UNTIL IT TOTALS NOT EXCEEDING NINETY DAYS: AND PROVIDED FURTHER, THAT WHEN THE UNUSED LEAVE ACCUMULATED EQUALS OR EXCEEDS SIXTY DAYS IN THE AGGREGATE, NOT MORE THAN FIFTEEN DAYS OF UNUSED LEAVE MAY BE FURTHER ACCUMULATED IN ANY ONE CALENDAR YEAR.

THE REGULATION QUOTED IN THE SECOND PARAGRAPH OF YOUR LETTER, SEC. 2.2, E.O. 9414, JAN. 13, 1944, FOLLOWS THE TERMS OF THE ABOVE-QUOTED STATUTE.

UNDER THE PLAIN TERMS OF THE STATUTE AND REGULATION ACCUMULATED LEAVE IS CREDITED UPON A CALENDAR YEAR BASIS, WHICH IS RECOGNIZED IN THE OTHER REGULATION, SEC. 1.1E, E.O. 9414, QUOTED IN THE FOURTH PARAGRAPH OF YOUR LETTER. HENCE, THE LIMITATIONS OF 60 OR 90 DAYS OF ACCUMULATED LEAVE FIXED IN THE STATUTE AND REGULATIONS RELATE ONLY TO THE AMOUNT OF LEAVE ACCUMULATED AT THE END OF ANY CALENDAR YEAR. IT FOLLOWS THAT THE LIMITATION OF 15 DAYS UPON THE ACCUMULATION OF ANNUAL LEAVE DURING SUCCEEDING CALENDAR YEARS DOES NOT ATTACH UNTIL AN EMPLOYEE SHALL HAVE TO HIS CREDIT AT LEAST 60 DAYS ACCUMULATED LEAVE AT THE END OF A CALENDAR YEAR. THAT IS TO SAY, THE STATUTE DOES NOT FIX A LIMITATION OF 65 DAYS OF ACCUMULATED LEAVE AT THE END OF ANY CALENDAR YEAR, BUT BY THE USE OF THE WORDS "EQUALS OR EXCEEDS SIXTY DAYS IN THE AGGREGATE" IT IS RECOGNIZED BY THE AMENDATORY STATUTE INCREASING THE TOTAL AMOUNT OF THE ACCUMULATED LEAVE FROM 60 TO 90 DAYS DURING WAR EMERGENCY, THAT AN EMPLOYEE MAY HAVE TO HIS CREDIT MORE THAN 60 OR 75 DAYS ACCUMULATED LEAVE AT THE END OF A CALENDAR YEAR.

AS AN ACCUMULATION OF 59 DAYS AT THE END OF A CALENDAR YEAR DOES NOT EQUAL OR EXCEED 60 DAYS IN THE AGGREGATE, THE 15-DAY ACCUMULATION LIMITATION DOES NOT APPLY DURING THE SUCCEEDING CALENDAR YEAR, AND THE EMPLOYEE MAY ACCUMULATE 26 DAYS DURING THE NEXT CALENDAR YEAR OR A TOTAL ACCUMULATION OF 85 DAYS AT THE END OF THE NEXT SUCCEEDING CALENDAR YEAR.