B-49448, JUNE 2, 1945, 24 COMP. GEN. 867

B-49448: Jun 2, 1945

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WHERE THE PARTICULAR APPROPRIATION ACCOUNT WHICH WOULD HAVE BEEN CHARGEABLE WITH THE PAYMENTS HAD THEY BEEN MADE CURRENTLY CANNOT BE IDENTIFIED. OR THE APPROPRIATION IS NO LONGER AVAILABLE. THAT IS. OVERTIME COMPENSATION SHOULD BE COMPUTED ON THE BASIC RATE (OR AVERAGE BASIC RATE IN THE CASE OF EMPLOYEES WORKING A "SPLIT SHIFT" INCLUDING BOTH DAY AND NIGHT HOURS FOR WHICH DIFFERENT RATES ARE PAID. MAY BE REQUIRED TO COMPLETE A FORM INDICATING THE PERIOD OR PERIODS DURING WHICH THEY PERFORMED WORK AT NIGHT AND WERE ENTITLED TO OVERTIME COMPENSATION. IN DETERMINING THE INCOME TAX DEDUCTIONS TO BE WITHHELD FROM AMOUNTS PAYABLE TO NAVY DEPARTMENT EMPLOYEES WHO ARE SUBJECT TO THE FORTY-HOUR WEEK STATUTE OF MARCH 28.

B-49448, JUNE 2, 1945, 24 COMP. GEN. 867

OVERTIME COMPENSATION - FORTY HOUR WEEK EMPLOYEES RECEIVING NIGHT DIFFERENTIAL CLAIMS OF EMPLOYEES UNDER THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, FOR RETROACTIVE CREDITS FOR A NIGHT DIFFERENTIAL IN THE COMPUTATION OF THEIR OVERTIME COMPENSATION SHOULD BE FORWARDED TO THE GENERAL ACCOUNTING OFFICE FOR DIRECT SETTLEMENT, WHERE THE PARTICULAR APPROPRIATION ACCOUNT WHICH WOULD HAVE BEEN CHARGEABLE WITH THE PAYMENTS HAD THEY BEEN MADE CURRENTLY CANNOT BE IDENTIFIED, OR THE APPROPRIATION IS NO LONGER AVAILABLE. AS AN ACCOUNTING EXPEDIENCY, WHERE THE CLAIM OF AN EMPLOYEE UNDER THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, FOR RETROACTIVE CREDIT FOR A NIGHT DIFFERENTIAL IN THE COMPUTATION OF HIS OVERTIME COMPENSATION EXTENDS BACK BEYOND THE PERIOD FOR WHICH ADMINISTRATIVE ADJUSTMENT WOULD NOT BE AUTHORIZED, EITHER BECAUSE OF THE LACK OF AVAILABLE APPROPRIATIONS OR THE OPERATION OF THE TEN-YEAR LIMITATION ON THE FILING OF CLAIMS PRESCRIBED BY THE ACT OF OCTOBER 9, 1940, THE ENTIRE CLAIM, INCLUDING THAT PORTION WHICH OTHERWISE COULD BE ADMINISTRATIVELY ADJUSTED, SHOULD BE TRANSMITTED TO THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT. A NIGHT DIFFERENTIAL SHOULD BE INCLUDED IN THE COMPUTATION OF OVERTIME COMPENSATION OF EMPLOYEES SUBJECT TO THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, ONLY TO THE EXTENT THAT SUCH DIFFERENTIAL FORMS A PART OF THE BASIC COMPENSATION FOR THE REGULAR FORTY-HOUR WEEKLY TOUR OF DUTY; THAT IS, REGARDLESS OF WHETHER THE OVERTIME WORK BE PERFORMED IN THE DAYTIME OR AT NIGHT, OVERTIME COMPENSATION SHOULD BE COMPUTED ON THE BASIC RATE (OR AVERAGE BASIC RATE IN THE CASE OF EMPLOYEES WORKING A "SPLIT SHIFT" INCLUDING BOTH DAY AND NIGHT HOURS FOR WHICH DIFFERENT RATES ARE PAID, 24 COMP. GEN. 550) FOR THE REGULAR TOUR OF DUTY. NAVY DEPARTMENT EMPLOYEES SUBJECT TO THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, WHO MAY BE ENTITLED TO RETROACTIVE CREDITS FOR A NIGHT DIFFERENTIAL IN THE COMPUTATION OF THEIR OVERTIME COMPENSATION, MAY BE REQUIRED TO COMPLETE A FORM INDICATING THE PERIOD OR PERIODS DURING WHICH THEY PERFORMED WORK AT NIGHT AND WERE ENTITLED TO OVERTIME COMPENSATION. IN DETERMINING THE INCOME TAX DEDUCTIONS TO BE WITHHELD FROM AMOUNTS PAYABLE TO NAVY DEPARTMENT EMPLOYEES WHO ARE SUBJECT TO THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, AND ARE PAID ADDITIONAL COMPENSATION IN A LUMP SUM COVERING RETROACTIVE CREDITS FOR A NIGHT DIFFERENTIAL IN THE COMPUTATION OF THEIR OVERTIME COMPENSATION, SUCH DEDUCTIONS SHOULD BE WITHHELD ON THE BASIS OF THE TOTAL EARNINGS CREDITED ON A PARTICULAR PAY ROLL, REGARDLESS OF THE FACT THAT SUCH RETROACTIVE CREDITS WERE EARNED IN PRIOR YEARS. IN THE CASE OF CURRENT PAY ROLLS COVERING PAYMENTS TO NAVY DEPARTMENT EMPLOYEES SUBJECT TO THE FORTY-HOUR WEEK STATUTE OF MARCH 28, 1934, OF RETROACTIVE CREDITS FOR A NIGHT DIFFERENTIAL IN THE COMPUTATION OF THEIR OVERTIME COMPENSATION, A NOTATION," ADDITIONAL PAYMENTS FOR OVERTIME PER COMP. GEN. U.S., DECISION OF 8/24/44, B 43724," WILL MEET THE AUDIT REQUIREMENTS OF THIS OFFICE.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF THE NAVY, JUNE 2, 1945:

I HAVE YOUR LETTER OF APRIL 27, 1945, JAG:II:WJG:Z, L16-4 (11) ( LL, REQUESTING DECISION ON ELEVEN QUESTIONS PRESENTED IN A MEMORANDUM DATED APRIL 23, 1945, FROM THE CHIEF OF THE BUREAU OF SUPPLIES AND ACCOUNTS, NAVY DEPARTMENT, TO YOU, INVOLVING THE PAYMENT OF CLAIMS FOR OVERTIME COMPENSATION AND LEAVE TIME COMPUTED UPON THE BASIS THAT THE NIGHT DIFFERENTIAL CONSTITUTES A PART OF THE BASIC COMPENSATION OF THE EMPLOYEES --- SUCH CLAIMS HAVING ARISEN UNDER A DECISION OF THIS OFFICE DATED AUGUST 24, 1944, 24 COMP. GEN. 155, TO THE SECRETARY OF THE NAVY, WHEREIN THE RULES STATED IN PRIOR DECISIONS WERE APPLIED TO EMPLOYEES AT NAVY YARDS AND NAVAL STATIONS WHOSE COMPENSATION IS COMPUTED AND PAID IN ACCORDANCE WITH THE ACT OF MARCH 28, 1934, 48 STAT. 522. WHILE YOU DO NOT SO STATE, IT IS ASSUMED THAT THE QUESTIONS PRESENTED ARE NOT HYPOTHETICAL, BUT THAT THERE ACTUALLY ARE BEFORE THE DEPARTMENT CASES INVOLVING ALL OF THE PROBLEMS PRESENTED. THE QUESTIONS, TOGETHER WITH THE EXPLANATORY PARAGRAPH WITH REGARD THERETO, ARE HEREINAFTER QUOTED AND THE QUESTIONS ANSWERED IN THE ORDER PRESENTED.

2. THE DECISIONS IN 24 COMP. GEN. 155 AND 24 COMP. GEN. 39 REQUIRE RETROACTIVE ADJUSTMENTS FOR OVERTIME WORK ON THE BASIS OF THE NIGHT DIFFERENTIAL, WITHOUT THE NECESSITY OF A CLAIM FILED BY THE EMPLOYEE. HOWEVER, IN DECISION OF 24 JANUARY 1945, B-46807, (24 C.G. 550) TO THE GOVERNOR OF THE PANAMA CANAL, THE COMPTROLLER GENERAL SUGGESTED THAT ADMINISTRATIVE ADJUSTMENTS OF SUCH CLAIMS BE "LIMITED TO THE PERIOD OF THE CURRENT FISCAL YEAR BEGINNING JULY 1, 1944, OR, AT LEAST, TO CASES IN WHICH NO PERIOD COVERED BY THE CLAIM EXTENDS BACK MORE THAN TEN YEARS FROM THE DATE ACTUAL PAYMENT OF THE CLAIM CAN BE EFFECTED WHERE THERE IS AN APPROPRIATION AVAILABLE FOR SUCH PAYMENT.' IT THUS WOULD APPEAR THAT ANY RETROACTIVE ADJUSTMENTS TO BE MADE BY THE NAVY DEPARTMENT ARE LIMITED BY THE AVAILABILITY OF APPROPRIATIONS. FURTHER, EVEN IN CASES WHERE APPROPRIATIONS ARE AVAILABLE IT MAY BE IMPOSSIBLE TO DETERMINE THE APPROPRIATIONS PROPERLY CHARGEABLE WITH PAYMENT OF THE CLAIM SINCE THE EMPLOYEES HERE INVOLVED ARE NOT APPOINTED UNDER AND PAID FROM A PARTICULAR APPROPRIATION BUT FROM THE APPROPRIATION CHARGEABLE WITH THE COST OF THE PARTICULAR JOB ORDER OR WORK ORDER UNDER WHICH THE EMPLOYEE WORKS ON A PARTICULAR DAY. THE INDIVIDUAL TIME TICKETS SHOWING THE JOB ORDER AND THE APPROPRIATION FROM WHICH EACH EMPLOYEE WAS PAID DURING THE PERIODS INVOLVED ARE, IN MANY INSTANCES, NO LONGER AVAILABLE.

QUESTION 1

SHOULD THE NAVY DEPARTMENT SIMPLY DECLINE TO MAKE PAYMENT IN CASES WHERE THE APPROPRIATION CHARGEABLE IS NO LONGER AVAILABLE OR CANNOT BE DETERMINED, OR SHOULD SUCH CLAIMS BE REFERRED TO THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT WITH SUCH INFORMATION AS IS AVAILABLE REGARDING THE APPROPRIATION TO BE CHARGED?

THE STATEMENT THAT "ANY RETROACTIVE ADJUSTMENTS TO BE MADE BY THE NAVY DEPARTMENT ARE LIMITED BY THE AVAILABILITY OF APPROPRIATIONS," IS CORRECT. HOWEVER, THE EMPLOYEES' RIGHT TO RECEIVE PAYMENT OF THEIR CLAIMS, IF OTHERWISE PROPER, IS NOT DEFEATED BY REASON OF THE FACT THAT THE NAVY DEPARTMENT IS UNABLE TO IDENTIFY THE PARTICULAR APPROPRIATION ACCOUNT WHICH WOULD HAVE BEEN CHARGEABLE WITH THE PAYMENTS HAD THEY BEEN MADE CURRENTLY. THEREFORE, THE FIRST ALTERNATIVE QUESTION IS ANSWERED IN THE NEGATIVE AND THE SECOND IN THE AFFIRMATIVE. IN THAT CONNECTION, REFERENCE IS MADE TO THE NEW APPROPRIATION ITEM UNDER THE SUBHEADING " BUREAU OF ACCOUNTS" AND THE GENERAL HEADING " TREASURY DEPARTMENT," APPEARING IN THE " FIRST DEFICIENCY APPROPRIATION ACT, 5," APPROVED APRIL 25, 1945, PUBLIC LAW 40, FOR PAYMENT OF CLAIMS CERTIFIED BY THE GENERAL ACCOUNTING OFFICE.

3. AN EXAMINATION OF CERTAIN PAY ROLLS IN THE LIGHT OF THE ABOVE MENTIONED DECISION TO THE GOVERNOR OF THE PANAMA CANAL INDICATES THAT CLAIMS IN CERTAIN INSTANCES WILL EXTEND BACK BEYOND THE PERIOD FOR WHICH THE NAVY DEPARTMENT WOULD BE AUTHORIZED TO MAKE PAYMENT, EITHER BECAUSE OF THE LACK OF AVAILABLE APPROPRIATIONS OR BECAUSE OF THE OPERATION OF THE TEN-YEAR STATUTE OF LIMITATIONS (ACT OF OCTOBER 9, 1940, 54 STAT. 1061).

QUESTION 2

IN SUCH CASES SHOULD THE NAVY DEPARTMENT MAKE PAYMENT FOR THAT PORTION OF THE CLAIM WHICH IT IS AUTHORIZED TO SETTLE AND FOR WHICH AN APPROPRIATION IS AVAILABLE, AND FORWARD THE BALANCE OF THE CLAIM TO THE GENERAL ACCOUNTING OFFICE, OR SHOULD THE ENTIRE CLAIM BE TRANSMITTED TO THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT?

BECAUSE OF ACCOUNTING EXPEDIENCY IT IS BETTER THAT THE ENTIRE CLAIM BE TRANSMITTED TO THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT.

4. PRIOR TO THE DECISIONS CITED ABOVE, OVERTIME WORKED AT NIGHT WAS COMPUTED ON THE SAME BASIS AS OVERTIME WORKED DURING THE DAY IN THE NAVY DEPARTMENT AND OTHER GOVERNMENT AGENCIES, IT WAS UNNECESSARY TO RETAIN RECORDS SHOWING THE TIME OF THE DAY OR NIGHT WHEN OVERTIME WORK WAS PERFORMED. CONSEQUENTLY, IN MANY INSTANCES THE RETAINED PAY ROLLS SHOW ONLY THAT ON A CERTAIN DAY THE EMPLOYEE WAS PAID FOR OVERTIME WORK WITH NO INDICATION AS TO THE PERIOD DURING WHICH SUCH OVERTIME WAS WORKED.

QUESTION 3

IN CASES WHERE THE EMPLOYEE ASSERTS THAT HE PERFORMED OVERTIME WORK AT NIGHT DURING A PARTICULAR PERIOD, AND THE RECORDS INDICATE MERELY THAT OVERTIME WORK WAS PERFORMED DURING THAT PERIOD, SHOULD THE NAVY DEPARTMENT ACCEPT THE EMPLOYEE'S STATEMENT OF THE CLAIM ON THAT BASIS, OR DENY THE CLAIM, OR FORWARD THE CLAIM TO THE GENERAL ACCOUNTING OFFICE FOR SETTLEMENT?

THIS QUESTION WOULD APPEAR TO REFLECT A MISCONCEPTION OF THE APPLICABLE RULES. IT IS IMMATERIAL WHEN THE OVERTIME SERVICE WAS PERFORMED, THAT IS, WHETHER DURING THE DAYTIME OR NIGHTTIME, BUT THE MATERIAL FACT TO BE DETERMINED IS THE HOURS OF THE DAY OR NIGHT INCLUDED WITHIN THE REGULAR 40 -HOUR WEEKLY TOUR OF DUTY. IF THE ENTIRE PERIOD OF THE REGULAR TOUR OF DUTY OF 40 HOURS PER WEEK WAS PERFORMED DURING THE DAYTIME FOR WHICH NO DIFFERENTIAL WAS PAID, THE OVERTIME COMPENSATION SHOULD BE COMPUTED WITHOUT REGARD TO THE DIFFERENTIAL EVEN THOUGH THE OVERTIME WAS WORKED AT NIGHT. IF THE ENTIRE REGULAR TOUR OF DUTY WAS PERFORMED AT NIGHT FOR WHICH A DIFFERENTIAL WAS PAID, OVERTIME COMPENSATION SHOULD BE COMPUTED BY INCLUDING THE DIFFERENTIAL WITHIN THE BASIC COMPENSATION EVEN THOUGH THE OVERTIME SERVICE WAS PERFORMED DURING THE DAY. WHERE THE REGULAR TOUR OF DUTY OF 40 HOURS PER WEEK WAS PERFORMED PARTLY AT NIGHT AND PARTLY DURING THE DAY, AS IN THE CASES PRESENTED, THE BASIC COMPENSATION FOR THE WEEK WOULD BE THE AVERAGE OF THE DAY RATE AND THE NIGHT RATE COMPUTED IN ACCORDANCE WITH THE RULE STATED IN THE DECISION OF JANUARY 24, 1945 (B- 46807), 24 COMP. GEN. 550, TO THE GOVERNOR OF THE PANAMA CANAL, WHICH RULE IS AS FOLLOWS:

* * * IN THE ABSENCE OF ANY OTHER RULE, THE BASIC RATE FOR THE TWO "SPLIT" SHIFTS MENTIONED IN YOUR LETTER, MAY BE DETERMINED BY COMPUTING THE TOTAL BASIC COMPENSATION EARNED DURING THE ENTIRE REGULAR WEEKLY TOUR OF DUTY OF 40 HOURS--- ADDING THE AMOUNT EARNED AT THE DAYTIME RATE TO THE AMOUNT EARNED AT THE NIGHTTIME RATE (INCLUDING DIFFERENTIAL/--- WHICH AMOUNT SHOULD BE DIVIDED BY 40 TO DETERMINE THE HOURLY BASIC RATE FOR THE ENTIRE SHIFT FOR THE PURPOSE OF COMPUTING OVERTIME COMPENSATION FOR OVERTIME SERVICES AT THE RATE OF NOT LESS THAN TIME AND A HALF, REGARDLESS OF WHEN THE OVERTIME SERVICE IS PERFORMED. * * * OVERTIME COMPENSATION SHOULD BE COMPUTED ACCORDINGLY, REGARDLESS OF WHETHER THE OVERTIME SERVICE WAS PERFORMED DURING THE DAY OR THE NIGHT. IT WOULD SEEM THAT SOME RECORD MUST REPOSE IN THE ADMINISTRATIVE OFFICE SHOWING WHEN THE REGULAR TOUR OF DUTY OF THE EMPLOYEES WAS PERFORMED BUT, HOWEVER THAT MAY BE, IT WOULD APPEAR THAT THE FACT OF PAYMENT DIFFERENTIAL WOULD BE DETERMINATIVE OF THAT POINT. QUESTION 3 IS ANSWERED ACCORDINGLY.

5. AS INDICATED IN PARAGRAPH 2 ABOVE, IT IS REQUIRED THAT RETROACTIVE ADJUSTMENTS BE MADE WITHOUT THE NECESSITY OF A CLAIM FILED BY THE EMPLOYEE. IT IS POINTED OUT, HOWEVER, THAT THERE ARE APPROXIMATELY ONE MILLION EMPLOYEES AND FORMER EMPLOYEES WHO MAY COME WITHIN THE TERMS OF THE CITED DECISIONS. UNLESS SOME METHOD IS DEVISED OF DETERMINING THE APPROXIMATE DATE WHEN SUCH EMPLOYEES MAY HAVE PERFORMED OVERTIME WORK IT WOULD, IN SOME INSTANCES, BE NECESSARY TO EXAMINE AS MANY AS 500 PAY ROLLS TO DETERMINE THE AMOUNT, IF ANY, DUE A SINGLE EMPLOYEE. A CHECK INDICATES THAT IT WOULD REQUIRE APPROXIMATELY 20 MAN HOURS TO COMPLETE ONE SUCH ACCOUNT AND IT IS OBVIOUS THAT UNDER CURRENT CONDITIONS IT WILL BE IMPOSSIBLE TO COMPLETE THE MAKING OF RETROACTIVE PAYMENT IN THESE CASES WITH ANY DEGREE OF PROMPTNESS UNLESS THE NUMBER AND SCOPE OF THE CLAIMS IS NARROWED IN EVERY WAY POSSIBLE.

QUESTION 4

MAY EMPLOYEES WHO MIGHT BE COVERED BY THE DECISION BE REQUIRED TO COMPLETE A FORM INDICATING THE PERIOD OR PERIODS DURING WHICH THEY PERFORMED WORK AT NIGHT AND WERE ENTITLED TO OVERTIME PAY, AND HAS THE GENERAL ACCOUNTING OFFICE APPROVED ANY SUCH FORMS FOR USE IN CONNECTION WITH CLAIMS OF THE TYPE HERE UNDER CONSIDERATION?

THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE. IN THAT CONNECTION, THERE IS ENCLOSED HEREWITH A COPY OF A LETTER OF NOVEMBER 11, 1944, A 44006, TO THE PUBLIC PRINTER. IF THE FORM AND PROCEDURE APPROVED BY THIS OFFICE FOR THE GOVERNMENT PRINTING OFFICE DO NOT MEET THE NEEDS OF THE NAVY DEPARTMENT, FURTHER CONSIDERATION WILL BE GIVEN TO ANY SUGGESTIONS THAT MAY BE PRESENTED HERE WHETHER FORMALLY OR INFORMALLY.

6. SINCE IT IS CONTEMPLATED THAT ANY PAYMENTS WHICH MAY BE MADE BY THE NAVY DEPARTMENT UNDER THE CITED DECISIONS WILL BE MADE IN A LUMP SUM, IT IS ASSUMED THAT TAXES WILL BE WITHHELD ON THE BASIS OF THE TOTAL EARNINGS CREDITED ON A PARTICULAR PAY ROLL, INCLUDING ANY RETROACTIVE CREDITS RESULTING FROM THE PROVISIONS OF THE CITED DECISIONS, REGARDLESS OF THE FACT THAT SUCH RETROACTIVE CREDITS WERE EARNED IN PRIOR YEARS.

QUESTION 5

WILL COMPUTATIONS MADE AS OUTLINED HEREIN BE PASSED IN THE AUDIT OF THE PAY ROLLS BY THE GENERAL ACCOUNTING OFFICE?

THIS QUESTION IS ANSWERED IN THE AFFIRMATIVE--- ASSUMING, OF COURSE, THE COMPUTATIONS OTHERWISE ARE CORRECT.

7. IT IS APPARENTLY CONTEMPLATED THAT RETROACTIVE ADJUSTMENTS IN THESE CASES WILL BE MADE ON CURRENT PAY ROLLS.

QUESTION 6

WHAT NOTATIONS WILL BE REQUIRED ON SMOOTH PAY ROLLS ON WHICH RETROACTIVE ADJUSTMENTS ARE MADE IN ORDER TO MEET THE AUDIT REQUIREMENTS OF THE GENERAL ACCOUNTING OFFICE?

A NOTATION ON THE PAY ROLLS IN SUBSTANCE AS FOLLOWS, WILL SUFFICE: " ADDITIONAL PAYMENT FOR OVERTIME PER COMP. GEN. U.S., DECISION OF 8/24/44, B-43724.' COMPARE NOTATION APPROVED FOR PAY ROLLS OF GOVERNMENT PRINTING OFFICE IN THE PENULTIMATE PARAGRAPH OF THE LETTER OF NOVEMBER 11, 1944, A- 44006, A COPY OF WHICH IS ENCLOSED.

8. EMPLOYEE A IS EMPLOYED AT $1.20 PER HOUR AND WORKS FROM 4 P.M. TO 12 P.M. DURING A REGULAR WORK WEEK, MONDAY THROUGH FRIDAY, INCLUSIVE. WOULD RECEIVE UNDER PRIOR PRACTICE PAY FOR EIGHT HOURS AT $1.20 PER HOUR, OR $9.60, PLUS SIX HOURS AT SIX CENTS PER HOUR OR 36 CENTS, A TOTAL OF $9.96. ON TUESDAY THE EMPLOYEE IS REQUIRED TO WORK UNTIL 1 A.M.

QUESTION 7

(A) WHAT AMOUNT IS PAYABLE FOR THE HOUR OVERTIME WORKED BETWEEN THE HOUR OF MIDNIGHT AND 1 A.M. ?

(B) THE SAME EMPLOYEE WORKS THROUGH HIS REGULAR TOUR OF DUTY FROM 4 P.M. TO 12 P.M., MONDAY THROUGH FRIDAY, AND WORKS ON SATURDAY FROM 8 A.M. TO 4:30 P.M., WITH A HALF HOUR FOR LUNCH. WHAT AMOUNT SHOULD BE CREDITED TO THE EMPLOYEE FOR SATURDAY?

THE TOTAL BASIC COMPENSATION OF EMPLOYEE A FOR 10 HOURS (FIVE DAYS FROM 4 P.M. TO 6 P.M.) DURING THE REGULAR 40-HOUR WEEKLY TOUR OF DUTY AT $1.20 IS $12, AND HIS TOTAL BASIC COMPENSATION FOR 30 HOURS (FIVE DAYS FROM 6 P.M. TO 12 MIDNIGHT) DURING THE SAME WEEK AT $1.26 PER HOUR (6 CENTS NIGHT DIFFERENTIAL ADDED) IS $37.80. THE EMPLOYEE'S TOTAL BASIC COMPENSATION FOR THE WEEK, THEREFORE, IS $12 PLUS $37.80, OR $49.80, WHICH DIVIDED BY 40 EQUALS $1.24, THE AVERAGE BASIC COMPENSATION PER HOUR FOR THE WEEK. FOR CONVENIENCE IN ANSWERING THIS AND THE REMAINING PROBLEMS THE FRACTION OF A CENT WILL BE DISREGARDED. OVERTIME COMPENSATION FOR ONE HOUR FROM 12 MIDNIGHT TO 1 P.M. ON TUESDAY (QUESTION (A) (, AND FOR 8 HOURS ON SATURDAY (QUESTION (B) (, WOULD BE FOR COMPUTING UPON THE BASIS OF 1 1/2 TIMES $1.24, OR $1.86 PER HOUR.

9. EMPLOYEE B IS EMPLOYED AT $1.20 PER HOUR AND WORKS ON A SHIFT BEGINNING AT 4:30 A.M. TO 1 P.M. IN A REGULAR TOUR OF DUTY MONDAY THROUGH FRIDAY, INCLUSIVE. UNDER PRIOR PROCEDURE EMPLOYEE WOULD BE CREDITED FOR EACH EIGHT HOUR DAY SO WORKED, EIGHT HOURS AT $1.20 PER HOUR, $9.60 PLUS 15 CENTS ADDITIONAL OR A TOTAL OF $9.75.

QUESTION 8

(A) ASSUMING THAT EMPLOYEE WORKED HIS ENTIRE REGULAR TOUR OF DUTY AND WAS REQUIRED TO WORK ONE HOUR OVERTIME ON ONE OF HIS REGULAR DAYS, WHAT AMOUNT SHOULD BE CREDITABLE FOR THE HOUR SO WORKED?

(B) EMPLOYEE WAS REQUIRED ALSO TO WORK EIGHT HOURS ON SATURDAY. WHAT AMOUNT IS CREDITABLE FOR SATURDAY? FOLLOWING THE RULES HEREINABOVE STATED, EMPLOYEE B SHOULD HAVE RECEIVED A TOTAL BASIC COMPENSATION OF 5 TIMES $9.75 FOR THE 40-HOUR WEEKLY TOUR OF DUTY, INCLUDING THE NIGHT DIFFERENTIAL AS A PART OF THE BASIC COMPENSATION, OR $48.75, WHICH DIVIDED BY 40 EQUALS $1.21, THE AVERAGE BASIC COMPENSATION PER HOUR FOR THE WEEK. THE OVERTIME COMPENSATION WOULD BE FOR COMPUTING UPON THE BASIS OF 1 1/2 TIMES $1.21, OR $1.81 FOR THE HOUR WORKED OVERTIME ON ONE OF HIS REGULAR DAYS (QUESTION (A) (, AND THE SAME RATE OF OVERTIME COMPENSATION IS PAYABLE FOR THE 8 HOURS WORKED ON SATURDAY (QUESTION (B) ). 10. EMPLOYEE ON REGULAR WORK WEEK MONDAY THROUGH FRIDAY AT RATE OF $1.20 PER HOUR IS REQUIRED TO WORK THE FOLLOWING HOURS DURING HIS WORK WEEK:

HOURS WORKED UNDER PRIOR PROCEDURE WOULD RECEIVE MONDAY 3 P.M. TO 11 P.M. $9.60 PLUS $0.30 $9.90 TUESDAY 4 P.M. TO 12 P.M. 9.60 PLUS 10.36 9.96 WEDNESDAY 8 A.M. TO 4:30 P.M. 9.60 THURSDAY LEAVE FRIDAY 3 P.M. TO 12 P.M. 9.60 PLUS .30 PLUS $1.80 11.70 SATURDAY 3 P.M. TO 12 P.M.

16.20

QUESTION 9

(A) WHAT AMOUNT SHOULD BE CREDITED FOR WEDNESDAY?

(B) WHAT AMOUNT SHOULD BE CREDITED FOR THE LEAVE DAY ON THURSDAY?

(C) WHAT AMOUNT SHOULD BE CREDITED FOR FRIDAY?

(D) WHAT AMOUNT SHOULD BE CREDITED FOR SATURDAY?

(E) IF EMPLOYEE HAD BEEN REQUIRED TO WORK SATURDAY FROM 8 A.M. TO 4 P.M., WHAT AMOUNT SHOULD BE CREDITED FOR SATURDAY?

IT IS UNDERSTOOD THAT THE 40 HOURS OF THE REGULAR TOUR OF DUTY OF THE EMPLOYEE WAS WORKED DURING THE HOURS INDICATED (CREDITING 8 HOURS LEAVE FOR THURSDAY), FROM MONDAY THROUGH FRIDAY; THAT THE EMPLOYEE WORKED A TOTAL OF 10 HOURS OVERTIME--- ONE HOUR FROM 11 P.M. TO 12 MIDNIGHT, ON FRIDAY, AND 9 HOURS ON SATURDAY. THE EMPLOYEE'S TOTAL BASIC COMPENSATION FOR THE 40 HOURS SHOULD HAVE BEEN COMPUTED AS $9.90 FOR 8 HOURS ON MONDAY, PLUS $9.96 FOR 8 HOURS ON TUESDAY, PLUS $9.60 FOR 8 HOURS ON WEDNESDAY (QUESTION (A) (, PLUS $9.60 FOR 8 HOURS LEAVE ON THURSDAY, THE EMPLOYEE HAVING BEEN ON THE DAY SHIFT THE DAY BEFORE WHEN HE WENT ON LEAVE--- SEE 24 COMP. GEN. 39--- (QUESTION (B) (, PLUS $9.90 FOR 8 HOURS ON FRIDAY, A TOTAL OF $48.96, WHICH, DIVIDED BY 40, EQUALS $1.22, THE AVERAGE BASIC COMPENSATION PER HOUR FOR THE WEEK, UPON WHICH THE OVERTIME COMPENSATION WOULD BE FOR COMPUTING THAT IS, 1 1/2 TIMES $1.22, OR $1.83 PER HOUR, RATHER THAN $1.80 PER HOUR PAID CURRENTLY. HENCE, FOR FRIDAY THE EMPLOYEE WAS ENTITLED TO $9.60 PLUS 30 CENTS PLUS $1.83 OR $11.73 (QUESTION (C) ( AND FOR SATURDAY, TO $16.47 (QUESTION (D) (, AN INCREASE OF 30 CENTS OVER THE AMOUNT PAID CURRENTLY FOR THE WEEK. THE FOREGOING ANSWERS QUESTIONS 9 (A), (B), AND (C) AND (D). REFERRING TO QUESTION 9 (E), THE OVERTIME RATE WOULD BE THE SAME FOR SATURDAY DURING THE DAYTIME, IT BEING IMMATERIAL DURING WHAT PART OF THE DAY OR NIGHT THE OVERTIME SERVICE IS PERFORMED.

11. EMPLOYEE WORKS ON AN IRREGULAR SHIFT FROM 9 P.M. TO 5 A.M. UNDER PARAGRAPH 22 (B) (4) OF THE SCHEDULE OF WAGES FOR THE NAVAL ESTABLISHMENT. HE IS ON A REGULAR WORK WEEK, MONDAY THROUGH FRIDAY. ASSUMING THAT EMPLOYEE WAS EMPLOYED AT $1.26 PER HOUR IN A TRADE IN WHICH THE INTERMEDIATE RATE WAS $1.20 PER HOUR HE WOULD RECEIVE FOR EACH DAY:

HOURS WORKED PAID UNDER PRIOR PROCEDURE *1MONDAY- ------- 9 P.M.-5 A.M. $10.08 PLUS ?36 PLUS ?90 EQUALS $11.34 TUESDAY- ------ 9 P.M.-6 A.M. 10.08 PLUS .36 PLUS .90 PLUS $1.89

EQUALS 13.23. WEDNESDAY------ 9 P.M.-5 A.M. 10.08 PLUS .36 PLUS .90 EQUALS 11.34 THURSDAY------- 9 P.M.-5 A.M. 10.08 PLUS .36 PLUS .90 EQUALS 11.34 FRIDAY--------- 9 P.M.-5 A.M. 10.08 PLUS .36 PLUS .90 EQUALS 11.34 SATURDAY NON WORK. SUNDAY--------- 9 P.M. 7 A.M. 15.12 PLUS 2.83 EQUALS 17.95

QUESTION 10

(A) UNDER THE DECISION OF AUGUST 24, 1944, WHAT AMOUNT SHOULD BE CREDITED FOR THE ONE HOUR OVERTIME WORKED ON TUESDAY?

(B) THE HOUR OVERTIME WORKED ON SUNDAY WAS BECAUSE OF AN EXTRAORDINARY EMERGENCY. WHAT AMOUNT SHOULD BE CREDITED THE EMPLOYEE FOR SUNDAY?

(C) ASSUMING THE EMPLOYEE WAS REQUIRED TO WORK FROM 8 A.M. TO 4 P.M. ON SUNDAY, WHAT AMOUNT SHOULD BE CREDITED FOR THE SUNDAY?

WHILE THE FACTS OF THIS CASE ARE NOT ENTIRELY CLEAR, IT IS UNDERSTOOD THAT THE 40-HOUR WEEKLY TOUR OF DUTY OF THE EMPLOYEE WAS WORKED DURING THE HOURS INDICATED FROM MONDAY THROUGH FRIDAY; THAT THE WEEK STARTED WITH MONDAY AND ENDED WITH SUNDAY; THAT THE ITEM OF 36 CENTS REPRESENTS THE REGULAR NIGHT DIFFERENTIAL FOR THE DAILY TOUR AND THAT THE ITEM OF 90 CENTS REPRESENTS THE SPECIAL NIGHT DIFFERENTIAL FOR THE DAILY TOUR AUTHORIZED BY THE CITED REGULATION. IF THOSE BE THE FACTS, BOTH OF THE NIGHT DIFFERENTIAL ITEMS SHOULD BE INCLUDED IN COMPUTING THE BASIC COMPENSATION OF THE EMPLOYEE FOR THE WEEK, UPON WHICH OVERTIME COMPENSATION IS PAYABLE.

REFERRING TO QUESTION 10 (A), AS $11.34 WAS THE BASIC COMPENSATION OF THE EMPLOYEE FOR 8 HOURS ON ANY DAY FROM 9 P.M. TO 5 A.M., THE BASIC COMPENSATION FOR ONE HOUR WOULD BE ONE-EIGHTH OF $11.34, OR $1.41, WHICH MULTIPLIED BY 1 1/2 EQUALS $2.11, THE AMOUNT THAT SHOULD BE CREDITED FOR THE ONE HOUR WORKED OVERTIME ON TUESDAY.

REFERRING TO QUESTION 10 (B), IT IS UNDERSTOOD THE EMPLOYEE WAS PAID OVERTIME COMPENSATION FOR THE FIRST 8 HOURS ON SUNDAY AT THE RATE OF 1 1/2 TIMES $1.26 ($1.89), OR $15.12, AND FOR THE ONE HOUR IN EXCESS OF 8 HOURS ON SUNDAY, AT THE RATE OF 2 1/4 TIMES $1.26, OR $2.83, A TOTAL OF $17.95. INCLUDING BOTH OF THE NIGHT DIFFERENTIALS AS A PART OF THE BASIC COMPENSATION FOR THE WEEK, OR $1.40 PER HOUR, THE AMOUNT TO BE CREDITED FOR SUNDAY IS 1 1/2 TIMES $1.40 TIMES 8, OR $16.80, PLUS 2 1/4 TIMES $1.40, OR $3.15, A TOTAL OF $19.95.

12. EMPLOYEE ON THE ROLLS AT RATE OF $1.20 PER HOUR WORKS THE FOLLOWING HOURS ON DAYS DURING HIS REGULAR TOUR OF DUTY, MONDAY THROUGH FRIDAY, INCLUSIVE, IN A CALENDAR WEEK:

MONDAY 8 A.M.-4 P.M.

TUESDAY 12 P.M.-8 A.M.

WEDNESDAY 12 P.M.-8 A.M.

THURSDAY 3 P.M.-12 P.M.

FRIDAY LEAVE

SATURDAY 8 A.M.-4 P.M.

SUNDAY NON WORK

QUESTION 11

(A) WHAT AMOUNT SHOULD BE CREDITED FOR FRIDAY?

(B) WHAT AMOUNT SHOULD BE CREDITED FOR SATURDAY?

REFERRING TO QUESTION (A), FOLLOWING THE RULE STATED IN ANSWERING QUESTION 9 AND STATED IN 24 COMP. GEN. 39, THERE SHOULD BE CREDITED FOR THE LEAVE DAY ON FRIDAY, THE SAME BASIC COMPENSATION, INCLUDING THE NIGHT DIFFERENTIAL, THAT SHOULD HAVE BEEN CREDITED FOR THURSDAY FOR 8 HOURS, EXCLUDING THE ONE HOUR OVERTIME. REFERRING TO QUESTION (B), THE RULE OF AVERAGES SHOULD BE FOLLOWED IN COMPUTING THE AMOUNT OF OVERTIME FOR THE 8 HOURS OVERTIME SERVICE ON SATURDAY. SEE PARTICULARLY THE ANSWER TO QUESTION 9.