B-47256, JANUARY 30, 1945, 24 COMP. GEN. 578

B-47256: Jan 30, 1945

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WHEN THE PERIOD OF ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE FOR WHICH AN EMPLOYEE IS TO RECEIVE A LUMP-SUM PAYMENT UNDER THE ACT OF DECEMBER 21. A PERSON IS PAID A LUMP SUM UNDER THE ACT OF DECEMBER 21. THE LAST DAY OF ACTIVE DUTY IS THE DATE OF SEPARATION. A VACANCY IN THE OFFICE IS TO BE CONSIDERED AS EXISTING ON THE DAY FOLLOWING THE LAST DAY OF ACTIVE DUTY. WERE NOT GRANTED TERMINAL ANNUAL LEAVE (7 COMP. ARE ENTITLED TO LUMP-SUM PAYMENTS FOR THEIR ACCRUED ANNUAL LEAVE PURSUANT TO SAID STATUTE. SUSPENDED EMPLOYEES WHO ARE TO BE SEPARATED FROM SERVICE SHOULD NOT BE RESTORED TO A PAY STATUS FOR THE PURPOSE OF RECEIVING LUMP-SUM PAYMENTS FOR ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE PURSUANT TO THE ACT OF DECEMBER 21.

B-47256, JANUARY 30, 1945, 24 COMP. GEN. 578

LEAVES OF ABSENCE - LUMP-SUM PAYMENTS AN EMPLOYEE RETIRING ON THE LAST DAY OF THE MONTH MAY BEGIN TO RECEIVE OTHERWISE PROPER ANNUITY PAY ON THE FIRST DAY OF THE FOLLOWING MONTH AND ALSO, PURSUANT TO THE ACT OF DECEMBER 21, 1944, RECEIVE A LUMP-SUM PAYMENT FOR ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE DUE HIM AT THE CLOSE OF BUSINESS ON THE LAST DAY OF ACTIVE SERVICE. SECTION 3 OF THE ACT OF DECEMBER 21, 1944, PROVIDING FOR LUMP-SUM PAYMENTS FOR LEAVE IN CASES INVOLVING "TRANSFER TO AGENCIES" UNDER DIFFERENT LEAVE SYSTEMS, MAY BE REGARDED AS AUTHORIZING LUMP-SUM PAYMENTS UPON TRANSFER TO A SERVICE UNDER A DIFFERENT LEAVE SYSTEM IN THE SAME DEPARTMENT OR ESTABLISHMENT, SO THAT A POST OFFICE CLERK (FIELD SERVICE) WHO TRANSFERS WITHOUT A BREAK IN SERVICE TO THE POST OFFICE DEPARTMENT (DEPARTMENTAL SERVICE), THE LATTER SERVICE BEING UNDER A DIFFERENT SYSTEM FROM THE FORMER, MAY BE PAID A LUMP SUM FOR LEAVE ACCRUED UP TO THE LAST DAY OF ACTIVE DUTY AS A POST OFFICE CLERK. WHEN THE PERIOD OF ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE FOR WHICH AN EMPLOYEE IS TO RECEIVE A LUMP-SUM PAYMENT UNDER THE ACT OF DECEMBER 21, 1944, EXPIRES AT THE END OF A DAY PRECEDING A SUNDAY, HOLIDAY, OR OTHER NONWORK DAY, THE LUMP-SUM PAYMENT MAY NOT INCLUDE AN AMOUNT REPRESENTING COMPENSATION FOR SUCH NONWORK DAY. 24 COMP. GEN. 526, AMPLIFIED. WHERE, IN CONNECTION WITH HIS SEPARATION FROM THE OFFICE OF POSTMASTER OR ASSISTANT POSTMASTER, A PERSON IS PAID A LUMP SUM UNDER THE ACT OF DECEMBER 21, 1944, FOR ACCRUED ANNUAL LEAVE, THE LAST DAY OF ACTIVE DUTY IS THE DATE OF SEPARATION, AND, THEREFORE, A VACANCY IN THE OFFICE IS TO BE CONSIDERED AS EXISTING ON THE DAY FOLLOWING THE LAST DAY OF ACTIVE DUTY, WHICH VACANCY MAY BE FILLED ON OR AFTER SUCH FOLLOWING DAY. POSTAL SERVICE EMPLOYEES REMOVED FOR CAUSE, WHO, UNDER THE RULES AND REGULATIONS IN EFFECT PRIOR TO LUMP-SUM LEAVE PAYMENT STATUTE OF DECEMBER 21, 1944, WERE NOT GRANTED TERMINAL ANNUAL LEAVE (7 COMP. GEN. 757), ARE ENTITLED TO LUMP-SUM PAYMENTS FOR THEIR ACCRUED ANNUAL LEAVE PURSUANT TO SAID STATUTE, AS WELL AS EMPLOYEES IN THE DEPARTMENTAL SERVICE SO REMOVED, WHO, DURING THE CALENDAR YEAR 1944 PRIOR TO DECEMBER 21, 1944, COULD NOT BE DENIED TERMINAL ANNUAL LEAVE UNDER THE LEAVE REGULATIONS THEN APPLICABLE. SUSPENDED EMPLOYEES WHO ARE TO BE SEPARATED FROM SERVICE SHOULD NOT BE RESTORED TO A PAY STATUS FOR THE PURPOSE OF RECEIVING LUMP-SUM PAYMENTS FOR ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE PURSUANT TO THE ACT OF DECEMBER 21, 1944, BEFORE FINAL SEPARATION, BUT WHETHER SEPARATED AT THE TERMINATION OF THE PERIOD OF SUSPENSION OR PRIOR THERETO, THE LUMP-SUM PAYMENT SHOULD BE COMPUTED OVER THE PERIOD IMMEDIATELY FOLLOWING SUCH DATE OF SEPARATION. A FORMER EMPLOYEE WHO IS NOT RESTORED TO HIS CIVILIAN POSITION AFTER MILITARY SERVICE AND WHO, UPON ELECTING TO BE PAID FOR HIS ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE IN ACCORDANCE WITH THE ACT OF AUGUST 1, 1941, AS AMENDED, WHICH HE PREVIOUSLY HAD ELECTED TO HAVE REMAIN TO HIS CREDIT, RECEIVES A LUMP-SUM PAYMENT PURSUANT TO THE ACT OF DECEMBER 21, 1944, IS TO BE REGARDED AS HAVING BEEN SEPARATED FROM HIS CIVILIAN POSITION ON THE LAST DAY OF ACTIVE DUTY IN HIS CIVILIAN POSITION PRIOR TO ENTRY INTO THE MILITARY SERVICE. 24 COMP. GEN. 528, AMPLIFIED. LUMP-SUM PAYMENTS UNDER THE ACT OF DECEMBER 21, 1944, FOR ACCUMULATED AND CURRENT ANNUAL OR VACATION LEAVE ARE CHARGEABLE TO THE FISCAL YEAR APPROPRIATION AVAILABLE FOR PAYMENT OF THE EMPLOYEE'S SALARY ON THE LAST DAY OF ACTIVE DUTY, REGARDLESS OF THE FACT THAT THE PERIOD OVER WHICH THE LEAVE IS COMPUTED FOR THE PURPOSE OF THE LUMP-SUM PAYMENT INCLUDES A PORTION OF THE NEXT FISCAL YEAR. INSOFAR AS CONCERNS THE AUDIT REQUIREMENTS OF THIS OFFICE, POSTMASTERS MAY RECORD LUMP-SUM PAYMENTS FOR ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE AUTHORIZED BY THE ACT OF DECEMBER 21, 1944, ON ONE VOUCHER, REGARDLESS OF THE PERIOD COVERED BY SUCH PAYMENT, SUCH VOUCHER TO SHOW THE NUMBER OF DAYS COVERED BY THE PAYMENT AND A NOTATION TO THE EFFECT THAT THE EXPENDITURE WAS MADE UNDER THE PROVISIONS OF SAID ACT.

COMPTROLLER GENERAL WARREN TO THE POSTMASTER GENERAL, JANUARY 30, 1945:

I HAVE YOUR LETTER OF JANUARY 18, 1945, SUBMITTING FOR DECISION SEVERAL QUESTIONS RELATIVE TO THE APPLICATION OF THE ACT OF DECEMBER 21, 1944, 58 STAT. 845, PUBLIC LAW 525. THE QUESTIONS WILL BE STATED AND ANSWERED IN THE ORDER PRESENTED.

1. MAY AN EMPLOYEE WHO RETIRES AT THE TERMINATION OF HIS SERVICE ON THE LAST DAY OF THE MONTH BEGIN RECEIVING ANNUITY PAY THE FIRST DAY OF THE FOLLOWING MONTH AND ALSO RECEIVE PAY FOR ANNUAL LEAVE ACCRUED AT THE CLOSE OF BUSINESS ON THE LAST DAY OF ACTIVE SERVICE?

IN DECISION OF JANUARY 13, 1945, B-46790, 24 COMP. GEN. 526, ANSWER TO QUESTION (2), IT WAS STATED:

AN EMPLOYEE RETIRING FOR AGE--- 70 YEARS--- MAY NOT BE GRANTED TERMINAL ANNUAL LEAVE EITHER IMMEDIATELY PRIOR, OR SUBSEQUENT, TO RETIREMENT. INSTEAD, HE MUST WORK THROUGH THE LAST DAY OF THE MONTH IN WHICH HE REACHES 70 YEARS OF AGE AT WHICH TIME HE IS ENTITLED TO RECEIVE A LUMP-SUM PAYMENT FOR ALL ACCUMULATED AND CURRENT ACCRUED LEAVE TO HIS CREDIT UPON THE LAST DAY OF ACTIVE DUTY. SEE ANSWER TO QUESTION 2, DECISION OF JANUARY 11, 1945, B-46683, 24 COMP. GEN. 511.

THE SAME RULE WAS APPLIED "WITH REGARD TO RETIREMENT FOR ANY REASON, EITHER VOLUNTARY OR INVOLUNTARY" IN DECISION OF JANUARY 18, 1945, B 46946, 24 COMP. GEN. 540, ANSWER TO QUESTION (4). ACCORDINGLY, THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE, SUBJECT, OF COURSE, TO A DETERMINATION BY THE CIVIL SERVICE COMMISSION OF THE ELIGIBILITY OF THE EMPLOYEE TO RECEIVE AN ANNUITY BEGINNING THE FIRST OF THE MONTH FOLLOWING THE LAST DAY OF ACTIVE DUTY.

2. MAY A POST OFFICE CLERK (IN THE FIELD SERVICE) WHO TRANSFERS WITHOUT A BREAK IN SERVICE TO A POSITION IN THE POST OFFICE DEPARTMENT (THE DEPARTMENTAL SERVICE) BE PAID FOR LEAVE ACCRUED UP TO HIS LAST DAY OF SERVICE AS A POST OFFICE CLERK AND AT THE SAME TIME RECEIVE PAY FOR SERVICE IN THE DEPARTMENTAL POSITION FROM THE DATE OF THE TRANSFER?

SECTION 3 OF THE ACT OF DECEMBER 21, 1944, 58 STAT. 846, PUBLIC LAW 525, CLEARLY APPLICABLE TO EMPLOYEES SUBJECT TO ANY FEDERAL LEAVE SYSTEM, PROVIDES:

THAT ALL ACCUMULATED AND CURRENT ACCRUED LEAVE BE LIQUIDATED BY A LUMP- SUM PAYMENT OF ANY CIVILIAN OFFICER OR EMPLOYEE OF THE FEDERAL GOVERNMENT OR THE GOVERNMENT OF THE DISTRICT OF COLUMBIA IN CASES INVOLVING TRANSFER TO AGENCIES UNDER DIFFERENT LEAVE SYSTEMS. SUCH LUMP-SUM PAYMENT SHALL EQUAL THE COMPENSATION THAT SUCH EMPLOYEE WOULD HAVE RECEIVED HAD HE NOT BEEN TRANSFERRED UNTIL THE EXPIRATION OF THE PERIOD OF SUCH LEAVE: PROVIDED, THAT THE LUMP-SUM PAYMENT HEREIN AUTHORIZED SHALL NOT BE REGARDED, EXCEPT FOR PURPOSES OF TAXATION, AS SALARY OR COMPENSATION AND SHALL NOT BE SUBJECT TO RETIREMENT DEDUCTIONS.

WHILE SECTION 3 OF THE STATUTE ABOVE QUOTED REFERS TO "CASES INVOLVING TRANSFER TO AGENCIES UNDER DIFFERENT LEAVE SYSTEMS" (ITALICS SUPPLIED), THE PLAIN PURPOSE OR INTENT OF THE LAW WAS TO AUTHORIZE LUMP SUM PAYMENTS UPON TRANSFER TO A SERVICE UNDER A DIFFERENT LEAVE SYSTEM REGARDLESS OF WHETHER IN THE SAME OR DIFFERENT DEPARTMENT OR ESTABLISHMENT. COMPARE THE ANSWER TO QUESTION (7), DECISION OF JANUARY 13, 1945, B-46726, 24 COMP. GEN. 522. ACCORDINGLY, THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE.

3. IS THE ACT RETROACTIVE TO THE EXTENT THAT AN EMPLOYEE WHO TRANSFERRED FROM THE FIELD TO THE DEPARTMENTAL SERVICE PRIOR TO DECEMBER 21, 1944 CAN NOW BE PAID FOR LEAVE ACCRUED AND STANDING TO HIS CREDIT IN THE POSITION PREVIOUSLY HELD IN THE FIELD SERVICE?

THIS QUESTION IS ANSWERED IN THE NEGATIVE. SEE ANSWER TO QUESTION 3, DECISION OF JANUARY 17, 1945, B-46891, 24 COMP. GEN. 532.

4. WHEN THE ACCUMULATED AND CURRENT ACCRUED ANNUAL LEAVE COVERS A PERIOD WHICH WILL EXPIRE AT THE END OF A DAY PRECEDING A SUNDAY, HOLIDAY, OR OTHER NONWORK DAY, MAY THE LUMP-SUM PAYMENT PROPERLY INCLUDE AN AMOUNT REPRESENTING PAY FOR THE SUNDAY, HOLIDAY OR OTHER NONWORK DAY IMMEDIATELY FOLLOWING THE DATE ON WHICH THE ACCRUED LEAVE WOULD EXPIRE IN THE EVENT THE EMPLOYEE REMAINED IN THE SERVICE?

SECTION 1 OF THE ACT OF DECEMBER 21, 1944, PROVIDES THAT "SUCH LUMP SUM PAYMENT SHALL EQUAL THE COMPENSATION THAT SUCH EMPLOYEE WOULD HAVE RECEIVED HAD HE REMAINED IN THE SERVICE UNTIL THE EXPIRATION OF THE PERIOD OF SUCH ANNUAL OR VACATION LEAVE.' IN DECISION OF JANUARY 13, 1945, B- 46790, SUPRA, IT WAS STATED, IN ANSWER TO QUESTION (1):

THAT PROVISION SERVES ONLY AS A FORMULA OR RULE FOR COMPUTING THE AMOUNT OF THE LUMP-SUM PAYMENT UNDER THAT STATUTE FOR ANNUAL OR VACATION LEAVE OF ABSENCE WITH PAY (INCLUDING SUNDAYS AND HOLIDAYS). * * *

HOWEVER, IF AN EMPLOYEE HAD REMAINED IN THE SERVICE AND TAKEN HIS TERMINAL ANNUAL LEAVE UNDER THE PROCEDURE IN FORCE PRIOR TO THE DATE OF THE STATUTE NO PAYMENT OF COMPENSATION WOULD HAVE BEEN AUTHORIZED FOR SUNDAYS, HOLIDAYS, OR OTHER NONWORK DAYS IMMEDIATELY FOLLOWING THE DATE ON WHICH THE TERMINAL ANNUAL LEAVE WOULD HAVE EXPIRED WHETHER THE EMPLOYEE WAS IN THE DEPARTMENTAL OR FIELD SERVICE. ON THE CONTRARY, THE LAST DAY OF PAYMENT OF COMPENSATION WOULD HAVE BEEN THE DAY ON WHICH THE TERMINAL ANNUAL LEAVE EXPIRED EXCLUDING SUCCEEDING SUNDAYS, HOLIDAYS, AND OTHER NONWORK DAYS. HENCE, THE RULE STATED IN THE DECISION OF JANUARY 13, 1945, B-46790, SUPRA, RELATES ONLY TO SUNDAYS, HOLIDAYS, AND OTHER NONWORK DAYS FALLING WITHIN THE PERIOD OVER WHICH THE LUMP-SUM PAYMENT FOR LEAVE IS COMPUTED. THIS QUESTION IS ANSWERED IN THE NEGATIVE.

5. CAN A VACANCY CREATED BY THE SEPARATION OF A POSTMASTER OR AN ASSISTANT POSTMASTER BE FILLED ON THE DATE FOLLOWING THE LAST DAY OF ACTIVE SERVICE OF SUCH OUTGOING POSTMASTER OR ASSISTANT POSTMASTER WHO IS ENTITLED TO AND IS PAID FOR ACCRUED ANNUAL LEAVE?

THE LAST DAY OF ACTIVE DUTY IS THE DATE OF SEPARATION OF AN OFFICER OR EMPLOYEE WHO RECEIVES A LUMP-SUM PAYMENT FOR LEAVE UNDER THE STATUTE; AND THE PERIOD OVER WHICH THE LEAVE IS COMPUTED IS NOT TO BE REGARDED AS SERVICE. SEE ANSWER TO QUESTION 5, DECISION OF JANUARY 11, 1945, B-46683, 24 COMP. GEN. 511, AND THE ANSWER TO QUESTION (1), DECISION OF JANUARY 13, 1945, B-46790. HENCE, THERE WOULD BE A VACANCY IN THE OFFICE OF POSTMASTER OR ASSISTANT POSTMASTER ON THE DAY FOLLOWING THE LAST DAY OF HIS ACTIVE SERVICE, WHICH VACANCY MAY BE FILLED ON OR AFTER THAT DATE.

6. DOES THE ORDER OF PRECEDENCE SPECIFIED IN SECTION 2 OF PUBLIC LAW 525, OR THE PROVISO IN SECTION 3 THEREOF WITH RESPECT TO REGARDING THE LUMP-SUM PAYMENT AS SALARY OR COMPENSATION, PRECLUDE SET-OFF OF ANY AMOUNT, OR PORTION THEREOF, DUE FOR ACCRUED LEAVE AGAINST AN INDEBTEDNESS TO THE UNITED STATES? (SEE YOUR DECISION OF OCTOBER 31, 1944, 24 COMP. GEN. 334.)

THIS QUESTION IS ANSWERED IN THE NEGATIVE. SEE ANSWER TO QUESTION (6), DECISION OF JANUARY 13, 1945, B-46726, SUPRA.

7. DOES THIS LAW MAKE IT MANDATORY THAT AN EMPLOYEE SUSPENDED FROM DUTY IN DISCIPLINARY OR CRIMINAL CASES BE RESTORED TO A PAY STATUS FOR THE PURPOSE OF MAKING THE LUMP-SUM PAYMENT FOR ACCRUED LEAVE BEFORE FINAL DISMISSAL FROM THE SERVICE? (SEE YOUR DECISION OF MAY 29, 1928, 7 COMP. GEN. 757.)

YOU DO NOT INDICATE WHETHER THIS QUESTION RELATES SOLELY TO DEPARTMENTAL OR POSTAL EMPLOYEES, OR TO BOTH. THE QUESTION WILL BE CONSIDERED AND ANSWERED UPON THE BASIS THAT IT WAS INTENDED TO RELATE TO BOTH CLASSES OF EMPLOYEES. AS TO THE FIRST-MENTIONED GROUP, TERMINAL ANNUAL LEAVE COULD NOT HAVE BEEN DENIED TO AN EMPLOYEE SEPARATED FOR CAUSE DURING THE CALENDAR YEAR 1944 PRIOR TO DECEMBER 21, 1944. SEE SECTION 2.4 OF THE LEAVE REGULATIONS, EXECUTIVE ORDER 9414. BUT AS TO THE LAST-MENTIONED GROUP TO WHOM SAID REGULATION HAD NO APPLICATION, IT IS UNDERSTOOD THERE WAS NO CORRESPONDING REGULATION BUT THAT THE GRANTING OF TERMINAL ANNUAL LEAVE TO POSTAL EMPLOYEES REMOVED FOR A CAUSE WAS NOT AUTHORIZED. 7 COMP. GEN. 757. HOWEVER THAT MAY BE, IT WOULD APPEAR FROM THE LEGISLATIVE HISTORY OF THE ENACTMENT--- SHOWING THAT CONSIDERATION OF THE BILLS PRIOR TO SUBMISSION TO THE CONGRESS AND, ALSO, BY THE COMMITTEES OF THE CONGRESS,WAS BASED MORE PARTICULARLY UPON THE REGULATIONS APPLICABLE TO DEPARTMENTAL EMPLOYEES- - THAT THE ACT OF DECEMBER 21, 1944, WAS INTENDED TO BE APPLIED UNIFORMLY, SO FAR AS POSSIBLE AND THAT THERE WAS NO INTENTION TO MAKE ANY DISTINCTION BETWEEN EMPLOYEES SEPARATED FOR CAUSE AND EMPLOYEES SEPARATED OTHERWISE, REGARDLESS OF THE LEAVE SYSTEM UNDER WHICH THEY WERE SERVING WHEN SEPARATED. ACCORDINGLY, I HAVE TO ADVISE THAT BOTH DEPARTMENTAL AND POSTAL-SERVICE EMPLOYEES SEPARATED FOR CAUSE ARE ENTITLED TO THE BENEFITS OF THE STATUTE. SINCE THE STATUTE APPLIES WHEN AN EMPLOYEE IS "SEPARATED FROM THE SERVICE," A SUSPENDED EMPLOYEE WHO IS TO BE SEPARATED SHOULD NOT BE RESTORED TO A PAY STATUS, BUT WHETHER SEPARATED AT THE TERMINATION OF THE PERIOD OF SUSPENSION OR PRIOR THERETO, THE LUMP-SUM PAYMENT FOR LEAVE SHOULD BE COMPUTED OVER THE PERIOD IMMEDIATELY FOLLOWING SUCH DATE OF SEPARATION.

8. CAN A FORMER POSTAL EMPLOYEE WHO, UPON ENTRANCE INTO MILITARY SERVICE PRIOR TO DECEMBER 21, 1944, ELECTED TO HAVE ANNUAL LEAVE REMAIN TO HIS CREDIT NOW BE PAID FOR SUCH ACCRUED LEAVE COINCIDENTAL WITH HIS RETURN FROM MILITARY SERVICE AND SEPARATION FROM THE POSTAL SERVICE WITHOUT A RETURN TO ACTIVE DUTY?

IT IS BELIEVED THIS QUESTION HAS BEEN ANSWERED FULLY IN THE ANSWER TO QUESTION 3, DECISION OF JANUARY 16, 1945, B-46831, 24 COMP. GEN. 528. VIEW OF YOUR APPARENT MISUNDERSTANDING REGARDING THE CIVILIAN STATUS OF RETURNED VETERANS, ATTENTION IS INVITED PARTICULARLY TO THAT PORTION OF THE DECISION WHICH HOLDS THAT A VETERAN WHO IS NOT RESTORED TO HIS CIVILIAN POSITION AND RECEIVES A LUMP-SUM PAYMENT FOR LEAVE IS REGARDED AS HAVING BEEN SEPARATED FROM HIS CIVILIAN POSITION UPON THE LAST DAY OF ACTIVE DUTY IN HIS CIVILIAN POSITION PRIOR TO ENTRY INTO THE MILITARY SERVICE.

9. CAN A LUMP-SUM PAYMENT FOR ACCRUED ANNUAL LEAVE BE MADE FROM A CURRENT FISCAL YEAR APPROPRIATION WHEN THE PERIOD OF LEAVE COVERED BY SUCH PAYMENT WILL NOT EXPIRE UNTIL THE SUBSEQUENT FISCAL YEAR?

AS THE PERIOD OVER WHICH THE LUMP-SUM PAYMENT IS TO BE COMPUTED IS NOT TO BE REGARDED AS A PERIOD OF SERVICE AND AS THE RIGHT OT SUCH LUMP SUM PAYMENT ACCRUES ON THE LAST DAY OF ACTIVE SERVICE, THE FISCAL YEAR APPROPRIATION AVAILABLE FOR PAYMENT OF THE SALARY OF AN EMPLOYEE UPON THE DATE OF SEPARATION FROM THE SERVICE--- LAST DAY OF ACTIVE DUTY--- IS THE ONLY APPROPRIATION AVAILABLE FOR PAYMENT OF THE LUMP SUM FOR LEAVE AUTHORIZED BY THE STATUTE, REGARDLESS OF THE FACT THAT THE PERIOD OVER WHICH THE LEAVE IS COMPUTED INCLUDES A PORTION OF THE NEXT FISCAL YEAR.

10. WILL THE AUDIT REQUIREMENTS OF YOUR OFFICE BE SATISFIED IF POSTMASTERS RECORD LUMP-SUM PAYMENTS FOR ACCRUED LEAVE ON ONE VOUCHER, REGARDLESS OF THE PERIOD COVERED BY THE PAYMENT, SUCH VOUCHER TO SHOW THE NUMBER OF DAYS COVERED BY THE PAYMENT AND A NOTATION TO THE EFFECT THAT THE EXPENDITURE WAS MADE UNDER THE PROVISIONS OF PUBLIC LAW 525?

THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE. COMPARE THE ANSWER TO QUESTION 6, DECISION OF JANUARY 16, 1945, B-46831, SUPRA. ..END :