B-4702, AUGUST 11, 1939, 19 COMP. GEN. 183

B-4702: Aug 11, 1939

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FOR SUBSISTENCE AND QUARTERS TO ENLISTED MEN UNDER VARYING CONDITIONS ARE NOT CUMULATIVE BUT EXCLUSIVE ONE OF THE OTHER. WHEN THE CONDITIONS OF ONE TABLE ARE APPLICABLE THERE IS NO INTENT OR PURPOSE TO ALLOW AT THE SAME TIME ALLOWANCES UNDER THE OTHER TABLE. NO STATION QUARTERS ALLOWANCE IS PAYABLE AT THE OLD STATION UNDER THE PROVISIONS OF SECTION 11 OF THE ACT OF JUNE 10. IF NO QUARTERS WERE FURNISHED AT THE NEW STATION. PULLMAN ACCOMMODATION OR LODGING IS FURNISHED AT GOVERNMENT EXPENSE FOR THE NIGHT OF THE DAY OF DEPARTURE FROM THE OLD STATION. NO STATION QUARTERS ALLOWANCE IS PAYABLE FOR SAID DAY UNDER SECTION 11 OF THE ACT OF JUNE 10. REPORTS AT HIS NEW STATION ON THE DAY OF DEPARTURE FROM THE OLD STATION AND QUARTERS WERE FURNISHED AT THE OLD STATION.

B-4702, AUGUST 11, 1939, 19 COMP. GEN. 183

QUARTERS AND SUBSISTENCE ALLOWANCES - NAVY ENLISTED MEN - CHANGE OF STATION THE ALLOWANCES PROVIDED BY TABLES I AND II OF EXECUTIVE ORDER 7293, FEBRUARY 14, 1936, FOR SUBSISTENCE AND QUARTERS TO ENLISTED MEN UNDER VARYING CONDITIONS ARE NOT CUMULATIVE BUT EXCLUSIVE ONE OF THE OTHER, AND WHEN THE CONDITIONS OF ONE TABLE ARE APPLICABLE THERE IS NO INTENT OR PURPOSE TO ALLOW AT THE SAME TIME ALLOWANCES UNDER THE OTHER TABLE. WHERE A NAVY ENLISTED MAN, UPON PERMANENT CHANGE OF STATION, DEPARTS FROM HIS OLD STATION BEFORE 6 P.M., AND REPORTS TO HIS NEW STATION ON THE SAME DAY, NO STATION QUARTERS ALLOWANCE IS PAYABLE AT THE OLD STATION UNDER THE PROVISIONS OF SECTION 11 OF THE ACT OF JUNE 10, 1922, 42 STAT. 630, AND EXECUTIVE ORDER 7293, FEBRUARY 14, 1936, AS FOR THE DAY OF DEPARTURE, BUT IF NO QUARTERS WERE FURNISHED AT THE NEW STATION, THE QUARTERS ALLOWANCE MAY BE PAID FOR THAT DAY AS THE DATE OF ARRIVAL AT THE NEW STATION. WHERE A NAVY ENLISTED MAN DEPARTS FROM HIS PERMANENT STATION BEFORE 6 P.M., UPON PERMANENT CHANGE OF STATION, AND PULLMAN ACCOMMODATION OR LODGING IS FURNISHED AT GOVERNMENT EXPENSE FOR THE NIGHT OF THE DAY OF DEPARTURE FROM THE OLD STATION, NO STATION QUARTERS ALLOWANCE IS PAYABLE FOR SAID DAY UNDER SECTION 11 OF THE ACT OF JUNE 10, 1922, 42 STAT. 630, AND EXECUTIVE ORDER 7293, FEBRUARY 14, 1936, A TRAVEL STATUS BEING INVOLVED AND ALLOWANCE CREDITS BEING SUBJECT TO TABLE NO. IIA OF THE EXECUTIVE ORDER, BUT AS THE PULLMAN ACCOMMODATIONS FURNISHED WOULD PERTAIN TO THE DAY PRECEDING THE DAY OF ARRIVAL AT THE NEW STATION, STATION QUARTERS ALLOWANCE MAY BE PAID FOR THE DATE OF ARRIVAL AT THE NEW STATION, STATION QUARTERS ALLOWANCE MAY BE PAID FOR THE DATE OF ARRIVAL AT THE NEW STATION. WHERE A NAVY ENLISTED MAN, UPON PERMANENT CHANGE OF STATION, REPORTS AT HIS NEW STATION ON THE DAY OF DEPARTURE FROM THE OLD STATION AND QUARTERS WERE FURNISHED AT THE OLD STATION, STATION QUARTERS ALLOWANCE MAY BE PAID FOR THE DAY OF ARRIVAL AT THE NEW STATION UNDER THE PROVISIONS OF SECTION 11 OF THE ACT OF JUNE 10, 1922, 42 STAT. 630, AND EXECUTIVE ORDER 7293, FEBRUARY 14, 1936.

COMPTROLLER GENERAL BROWN TO THE SECRETARY OF THE NAVY, AUGUST 11, 1939:

THERE HAS BEEN RECEIVED YOUR LETTER OF JUNE 30, 1939, AS FOLLOWS:

SECTION 11 OF THE ACT APPROVED JUNE 10, 1922 (42 STAT. 630; 37 U.S. CODE, 19), PROVIDES FOR ALLOWANCES FOR QUARTERS AND SUBSISTENCE FOR ENLISTED MEN NOT FURNISHED QUARTERS OR RATIONS IN KIND UNDER SUCH REGULATIONS AS THE PRESIDENT MAY PRESCRIBE, BUT NOT TO EXCEED $4 PER DAY.

PURSUANT TO SAID SECTION 11, REGULATIONS WERE ISSUED IN EXECUTIVE ORDER NO. 3694 OF JUNE 19, 1922, PROVIDING FOR ALLOWANCES FOR MEN ON DUTY WHERE QUARTERS OR RATIONS IN KIND WERE NOT FURNISHED AND FOR MEN TRAVELING ON DUTY WHERE COOKED OR TRAVEL RATIONS WERE NOT FURNISHED FOR THE JOURNEY, WITH THE PROVISION THAT THE BASIS FOR COMPUTATION OF THE ALLOWANCES FOR SUBSISTENCE WOULD BE THE NUMBER OF HOURS OF THE DAY DURING WHICH THE MAN IS ON DUTY AT THE STATION OR IN A TRAVEL STATUS, AND WITH THE FURTHER PROVISION THAT IN DETERMINING THE ALLOWANCE FOR QUARTERS A FRACTIONAL PART OF A DAY WOULD BE COMPUTED AS A WHOLE DAY, THE DAY TO BEGIN AT MIDNIGHT AND, IN THE CASE OF MEN TRAVELING ON DUTY, THAT NO ALLOWANCE WOULD BE PAID FOR THE FIRST DAY OF A JOURNEY WHICH BEGINS AFTER 5 O-CLOCK P.M.

THE PROVISIONS OF EXECUTIVE ORDER NO. 9694, SUPRA, WERE REPEATED IN EXECUTIVE ORDER NO. 4728 OF SEPTEMBER 29, 1927, AND NOW APPEAR IN THE CURRENT EXECUTIVE ORDER ON THE SUBJECT, NAMELY, EXECUTIVE ORDER NO. 7293, DATED FEBRUARY 14, 1936, AS AMENDED.

THE PROVISION IN THE CURRENT REGULATIONS EMBODIED IN EXECUTIVE ORDER NO. 7293 OF FEBRUARY 14, 1936, AS AMENDED, TO THE EFFECT THAT A FRACTIONAL PART OF A DAY WILL BE COMPUTED AS A WHOLE DAY IN THE COMPUTATION OF THE ALLOWANCE FOR QUARTERS, IS INTERPRETED BY THE NAVY DEPARTMENT TO MEAN THAT THE STATION ALLOWANCE MAY BE PAID FOR THE INITIAL DAY AND FINAL DAY OF THE PERIOD DURING WHICH QUARTERS IN KIND ARE NOT FURNISHED, WITHOUT REGARD TO THE TIME OF DAY ON WHICH THE CHANGE IN STATUS OCCURS. UNDER THIS CIRCUMSTANCE, THERE MAY BE A DUPLICATION OF PAYMENT OF THE ALLOWANCE FOR QUARTERS FOR THE DAY ON WHICH THE CHANGE IN STATUS OCCURS. HOWEVER, SINCE THE MAN UNDER SUCH CONDITIONS ALSO MAY BE SUBJECTED TO GREATER EXPENSES FOR THE PROCUREMENT OF QUARTERS THAN IF THERE HAD BEEN NO CHANGE IN HIS STATUS, BY REASON OF THE NECESSITY OF PROCURING QUARTERS AT BOTH THE OLD AND THE NEW STATIONS FOR THE SAME DAY, IT IS CONSIDERED THAT HE WOULD BE ENTITLED TO THE DUPLICATE PAYMENT IN THIS EVENT, SO LONG AS THE TOTAL AMOUNT OF THE DAILY ALLOWANCE PAID DOES NOT EXCEED THE AMOUNTS SPECIFIED IN EXECUTIVE ORDER NO. 7293 OF FEBRUARY 14, 1936.

THE NAVY DEPARTMENT'S VIEWS IN THIS MATTER FIND SUPPORT IN THE FACT THAT THE ACT OF JUNE 20, 1936 (49 STAT. 1545; 34 U.S. CODE, SUP. IV, SEC. 914), AUTHORIZES CONTINUATION OF THE PAYMENT OF THE ALLOWANCE FOR QUARTERS WHILE MEN ARE ABSENT FROM THEIR PERMANENT DUTY STATIONS IN A PAY STATUS. IN THE ABSENCE OF ADMINISTRATIVE INSTRUCTIONS BY THE NAVY DEPARTMENT TO CARRY OUT THE REQUIREMENTS OF SAID EXECUTIVE ORDER NO. 7293, IT IS BELIEVED THAT THE AMOUNTS SPECIFIED THEREIN AND UNDER THE CONDITIONS ENUMERATED WOULD GOVERN IN THE PAYMENT OF SUCH ALLOWANCES.

IN CONNECTION WITH THE FOREGOING, IT NOW APPEARS THAT THE INTERPRETATION OF THE PROVISIONS OF THE ABOVE CITED EXECUTIVE ORDERS BY THE GENERAL ACCOUNTING OFFICE DIFFERS FROM THAT OF THE NAVY DEPARTMENT, AS EVIDENCED BY SUSPENSIONS OF PAYMENTS MADE ON THE ABOVE BASIS IN THE ACCOUNTS OF NAVY FISCAL OFFICERS.

IN ORDER THAT APPROPRIATE ADMINISTRATIVE INSTRUCTIONS MAY BE ISSUED FOR THE PURPOSE OF CARRYING OUT THE REQUIREMENTS OF EXECUTIVE ORDER NO. 7293 OF FEBRUARY 14, 1936, WITH PARTICULAR REFERENCE TO THE PROPER METHODS OF COMPUTATION OF THE ALLOWANCES IN QUESTION UNDER CERTAIN CONDITIONS, YOUR DECISION IS REQUESTED ON THE FOLLOWING QUESTIONS:

(1) WHAT IS THE BASIS FOR COMPUTING THE STATION ALLOWANCE FOR QUARTERS AUTHORIZED BY EXECUTIVE ORDER NO. 7293 OF FEBRUARY 14, 1936, FOR THE DAY OF DEPARTURE FROM PERMANENT STATION, UPON PERMANENT CHANGE OF STATION,

(A) WHEN MAN IS ABLE TO REPORT AT NEW PERMANENT STATION ON THE DAY OF DEPARTURE FROM THE OLD STATION?

(B) WHEN PULLMAN ACCOMMODATION OR LODGING IS FURNISHED AT GOVERNMENT EXPENSE FOR THE NIGHT OF THE DAY OF DEPARTURE FROM THE OLD STATION?

(2) WHAT IS THE BASIS FOR COMPUTING THE STATION ALLOWANCE FOR QUARTERS AUTHORIZED BY EXECUTIVE ORDER NO. 7293 OF FEBRUARY 14, 1936, FOR THE DAY OF ARRIVAL AT A NEW PERMANENT STATION, UPON PERMANENT CHANGE OF STATION,

(A)WHEN MAN REPORTS ON THE DAY OF DEPARTURE FROM THE OLD STATION AND NO QUARTERS WERE FURNISHED THEREAT?

(B) WHEN MAN REPORTS ON THE DAY OF DEPARTURE FROM THE OLD STATION AND QUARTERS WERE FURNISHED THEREAT?

(C) WHEN PULLMAN ACCOMMODATION OR LODGING WAS FURNISHED AT GOVERNMENT EXPENSE FOR THE NIGHT PRECEDING THE DAY OF REPORTING AT NEW PERMANENT STATION?

SECTION 11 OF THE ACT OF JUNE 10, 1922, 42 STAT. 630, PROVIDES, IN PART, AS FOLLOWS:

* * * TO EACH ENLISTED MAN NOT FURNISHED QUARTERS OR RATIONS IN KIND THERE SHALL BE GRANTED, UNDER SUCH REGULATIONS AS THE PRESIDENT MAY PRESCRIBE AN ALLOWANCE FOR QUARTERS AND SUBSISTENCE, THE VALUE OF WHICH SHALL DEPEND ON THE CONDITIONS UNDER WHICH THE DUTY OF THE MAN IS BEING PERFORMED, AND SHALL NOT EXCEED $4 PER DAY. THESE REGULATIONS SHALL BE UNIFORM FOR ALL THE SERVICES MENTIONED IN THE TITLE OF THIS ACT. * * *

TABLE NO. I OF THE EXECUTIVE ORDER NO. 7293, DATED FEBRUARY 14, 1936, CONTAINS A SCHEDULE OF RATES FOR ALLOWANCES OF SUBSISTENCE AND QUARTERS AUTHORIZED TO BE PAID TO ENLISTED MEN NOT IN A TRAVEL STATUS WHERE NOT FURNISHED QUARTERS AND SUBSISTENCE IN KIND, AND TABLE NO. II CONTAINS RATES FOR ALLOWANCES FOR ENLISTED MEN WHILE IN A TRAVEL STATUS. AS TO QUARTERS, TABLE NO. I, UNDER NOTE NO. 2, PROVIDES:

IN DETERMINING THE ALLOWANCE FOR QUARTERS A FRACTIONAL PART OF A DAY WILL BE COMPUTED AS A WHOLE DAY, THE DAY TO BEGIN AT MIDNIGHT.

THE CORRESPONDING NOTE NO. 2 TO TABLE NO. II PROVIDES:

IN DETERMINING THE ALLOWANCE FOR QUARTERS A FRACTIONAL PART OF A DAY WILL BE COMPUTED AS A WHOLE DAY, THE DAY TO BEGIN AT MIDNIGHT. NO ALLOWANCE SHALL BE PAID FOR THE FIRST DAY OF A JOURNEY WHICH BEGINS AFTER 6 O-CLOCK P.M.

THE PROVISIONS CONTAINED IN THE EXECUTIVE ORDER NO. 7293, INSOFAR AS THE QUESTION OF QUARTERS ALLOWANCE IS CONCERNED, APPLICABLE EITHER TO A TRAVEL OR NONTRAVEL STATUS, ARE IDENTICAL TO THE PROVISIONS OF THE FIRST EXECUTIVE ORDER ISSUED PURSUANT TO SECTION 11 OF THE ACT OF JUNE 10, 1922 ( NO. 3694, DATED JUNE 19, 1922), AND WITH REFERENCE THERETO IT WAS STATED IN DECISION A-18027, DATED AUGUST 30, 1927, 7 COMP. GEN. 159, AS FOLLOWS (P. 164):

2. WHAT IS THE BASIS FOR COMPUTING THE ALLOWANCES FOR THE DAY OF DEPARTURE FROM A STATION ON THE FIRST DAY OF A JOURNEY, AND FOR THE DAY OF ARRIVAL AT STATION ON THE COMPLETION OF A JOURNEY, NO ALLOWANCES IN KIND BEING FURNISHED EITHER AT THE STATION OR WHILE IN A TRAVEL STATUS?

AS TO THE QUARTERS ALLOWANCE NOTE 2, UNDER TABLE I PROVIDES:

"IN DETERMINING THE ALLOWANCE FOR QUARTERS A FRACTIONAL PART OF A DAY WILL BE COMPUTED AS A WHOLE DAY, THE DAY TO BEGIN AT MIDNIGHT.'

NOTE 2 UNDER TABLE II PROVIDES THE SAME, AND IN ADDITION:

"* * * NO ALLOWANCE WILL BE PAID FOR THE FIRST DAY OF A JOURNEY WHICH BEGINS AFTER SIX O-CLOCK P.M.'

THE EXECUTIVE ORDER IS SILENT ON THIS QUESTION, EXCEPT AS TO THE PROVISION THAT NO QUARTERS ALLOWANCE AS IN A TRAVEL STATUS WILL BE PAID FOR THE FIRST DAY OF A JOURNEY WHICH BEGINS AFTER 6 O-CLOCK P.M.

ARMY REGULATIONS 35-1340, PARAGRAPH 14, SEEMS TO DIVIDE THE TOTAL PER DIEM ALLOWANCE, SUBSISTENCE, AND QUARTERS, IN ACCORDANCE WITH THE HOUR OF ARRIVAL AT AND DEPARTURE FROM THE STATION. I FIND NO SPECIFIC REGULATION OF THE NAVY IN REGARD TO THE MATTER, BUT UNDERSTAND THE PRACTICE IS TO ALLOW THE STATION ALLOWANCE FOR QUARTERS FOR THE DAY OF ARRIVAL AT THE STATION. IT HAS BEEN THE PRACTICE FOR YEARS, BASED ON 7 COMP. DEC. 338, TO CONSIDER THE COST OF LODGING IN CLAIMS FOR REIMBURSEMENT OF TRAVEL EXPENSES AS PERTAINING TO THE DAY IN WHICH THE NIGHT BEGAN FOR WHICH THE LODGING WAS PROCURED.

UNDER THE CIRCUMSTANCES, AND IN THE ABSENCE OF A MORE SPECIFIC REGULATION ON THE SUBJECT, IT IS CONCLUDED THAT FOR THE FIRST DAY OF A JOURNEY, IF THE DEPARTURE IS PRIOR TO 6 O-CLOCK P.M. NO ALLOWANCE MAY BE MADE, AS PROVIDED IN THE ORDER. FOR THE DAY OF ARRIVAL AT STATION, THE STATION ALLOWANCE FOR QUARTERS MAY BE ALLOWED.

IT APPEARS EVIDENT THAT THE ALLOWANCES PROVIDED IN AND UNDER THE CONDITIONS OF THE RESPECTIVE TABLES OF THE EXECUTIVE ORDER ARE INTENDED TO BE EXCLUSIVE ONE OF THE OTHER AND THAT WHEN CONDITIONS OF ONE TABLE ARE APPLICABLE THERE IS NO INTENT OR PURPOSE TO ALLOW AT THE SAME TIME ALLOWANCES UNDER THE OTHER TABLE. THE TWO TABLES IN THE EXECUTIVE ORDER DO NOT CONFER CUMULATIVE BENEFITS BUT MERELY PROVIDE DIFFERENT RATES UNDER DIFFERENT CONDITIONS, CONSEQUENTLY, THERE COULD PROPERLY BE NO MORE THAN ONE PAYMENT OF QUARTERS ALLOWANCE WITHOUT EXCEEDING THE AMOUNTS SPECIFIED IN THE EXECUTIVE ORDER.

IT WOULD REQUIRE A MOST SPECIFIC PROVISION BEFORE THE VIEW COULD BE ACCEPTED THAT DUPLICATE PAYMENTS ARE AUTHORIZED. CERTAINLY THE ACT OF JUNE 20, 1936, 49 STAT. 1545, CITED IN YOUR LETTER, WHICH AUTHORIZES CONTINUATION OF THE PAYMENT OF THE STATION QUARTERS ALLOWANCE TO ENLISTED MEN WHILE TEMPORARILY ABSENT FROM THEIR PERMANENT STATION, WHILE SICK IN HOSPITAL, OR ABSENT FROM THEIR PERMANENT DUTY STATION, MAY NOT BE GIVEN A BROADER APPLICATION THAN THE SPECIFIC PROVISIONS OF THAT STATUTE REASONABLY PERMITS. THE NECESSARY AND ONLY REASONABLE EFFECT OF THE PROVISION OF THE ACT OF JUNE 20, 1936, IS THAT UPON CHANGE OF PERMANENT STATION THE ACT NO LONGER APPLIES.

ANSWERING YOUR QUESTIONS SPECIFICALLY AND GIVING EFFECT TO THE RESPECTIVE PROVISIONS OF THE EXECUTIVE ORDER NO. 7293, YOU ARE INFORMED, AS FOLLOWS:

1. (A) NO STATION QUARTERS ALLOWANCE IS PAYABLE ON THE DATE OF DEPARTURE FROM OLD STATION IF THE DEPARTURE IS PRIOR TO 6 P.M.

(B) NO STATION ALLOWANCE IS PAYABLE IF DEPARTURE IS PRIOR TO 6 P.M. A TRAVEL STATUS IS INVOLVED AND TABLE IIA OF THE EXECUTIVE ORDER APPLIES.

2. (A) STATION QUARTERS ALLOWANCE PAYABLE FOR THE DAY OF ARRIVAL AT STATION.

(B) STATION QUARTERS ALLOWANCE MAY BE PAID. SEE 7 COMP. GEN. 159.

(C) PULLMAN ACCOMMODATIONS FURNISHED WOULD PERTAIN TO PRECEDING DAY. STATION QUARTERS ALLOWANCE MAY BE PAID.