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B-13341, NOVEMBER 22, 1940, 20 COMP. GEN. 279

B-13341 Nov 22, 1940
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RETIREMENT DEDUCTIONS SHOULD BE BASED ON THE REGULAR BASIC STATUTORY SALARY OF AN EMPLOYEE WITHOUT REGARD TO ANY AMOUNT WITHHELD OR DEDUCTED FROM HIS SALARY DURING THE PERIOD HE IS IN RECEIPT OF PER DIEM COMPENSATION OR FEES FOR JURY SERVICE IN A STATE COURT. 1940: I HAVE YOUR LETTER OF NOVEMBER 5. INFORMATION IS REQUESTED AS TO WHAT NOTATIONS YOUR OFFICE DESIRES SHOWN ON THE PAYROLLS AND VOUCHERS TO RECONCILE THE PAYMENTS MADE FOR JURY SERVICE IN STATE COURTS. AS FOLLOWS: YOU HAVE NO DOUBT RECEIVED THE LETTER OF THE ACTING POSTMASTER GENERAL DATED NOVEMBER 5. WOULD YOU KINDLY PROVIDE US WITH SIMILAR DESIRES OF THE GENERAL ACCOUNTING OFFICE AS TO THE AMOUNT AGAINST WHICH THE 31 PERCENT IS TO BE DEDUCTED.

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B-13341, NOVEMBER 22, 1940, 20 COMP. GEN. 279

OFFICERS AND EMPLOYEES - STATE JURY SERVICE - COMPENSATION DEDUCTIONS - PAY ROLL EVIDENCE, ETC. IN VIEW OF PROVISION OF ACT OF JUNE 29, 1940, FOR CREDITING AGAINST COMPENSATION OF FEDERAL EMPLOYEES AMOUNTS RECEIVED FOR JURY SERVICE IN STATE COURTS, PAY ROLLS SHOULD SHOW DAYS OF JURY SERVICE AND DAILY FEE, AMOUNT RECEIVED FROM STATE, AND CERTIFICATE OF DEPOSIT CITATION. EMPLOYEE SHOULD MAKE REFUND, PAY ROLL SHOULD SHOW PAYMENT OF FULL COMPENSATION ACCRUED, BUT IF REFUND BE NOT MADE, DEDUCTION FROM COMPENSATION SHOULD BE SHOWN IN COLUMN," OTHER DEDUCTIONS," WITH APPROPRIATE EXPLANATION IN " REMARKS" COLUMN. IN SUPPORT OF EVERY REFUNDMENT OR DEDUCTION, JURY DUTY CERTIFICATE SIGNED BY COURT CLERK SHOULD BE SUBMITTED. RETIREMENT DEDUCTIONS SHOULD BE BASED ON THE REGULAR BASIC STATUTORY SALARY OF AN EMPLOYEE WITHOUT REGARD TO ANY AMOUNT WITHHELD OR DEDUCTED FROM HIS SALARY DURING THE PERIOD HE IS IN RECEIPT OF PER DIEM COMPENSATION OR FEES FOR JURY SERVICE IN A STATE COURT.

COMPTROLLER GENERAL WARREN TO THE POSTMASTER GENERAL, NOVEMBER 22, 1940:

I HAVE YOUR LETTER OF NOVEMBER 5, 1940, AS FOLLOWS:

PUBLIC, NO. 676, APPROVED JUNE 29, 1940, DIRECTS THAT:

"THERE SHALL BE CREDITED AGAINST THE AMOUNT OF COMPENSATION PAYABLE BY THE UNITED STATES TO ANY EMPLOYEE SPECIFIED IN SECTION 1 FOR SUCH PERIOD AS SUCH EMPLOYEE MAY BE ABSENT ON ACCOUNT OF JURY SERVICE IN THE COURT OF ANY STATE ANY AMOUNTS WHICH SUCH EMPLOYEE MAY RECEIVE FROM SUCH STATE ON ACCOUNT OF SUCH JURY SERVICE.'

IN ORDER THAT POSTMASTERS MAY BE PROPERLY INSTRUCTED, INFORMATION IS REQUESTED AS TO WHAT NOTATIONS YOUR OFFICE DESIRES SHOWN ON THE PAYROLLS AND VOUCHERS TO RECONCILE THE PAYMENTS MADE FOR JURY SERVICE IN STATE COURTS.

ALSO, THERE HAS BEEN RECEIVED LETTER DATED NOVEMBER 8, 1940, FROM THE COMPTROLLER, BUREAU OF ACCOUNTS, POST OFFICE DEPARTMENT, ADDRESSED TO THE CHIEF, POSTAL ACCOUNTS DIVISION OF THIS OFFICE, AS FOLLOWS:

YOU HAVE NO DOUBT RECEIVED THE LETTER OF THE ACTING POSTMASTER GENERAL DATED NOVEMBER 5, 1940, ASKING FOR INSTRUCTIONS TO POSTMASTERS CONCERNING THE OPERATION OF PUBLIC 676 OF JUNE 29, 1940. THAT LETTER ASKED FOR YOUR DESIRES ON NOTATIONS TO BE SHOWN ON VOUCHERS AND PAY ROLLS. SINCE THAT TIME THERE HAS ARISEN THE QUESTION OF RETIREMENT DEDUCTIONS, AND WOULD YOU KINDLY PROVIDE US WITH SIMILAR DESIRES OF THE GENERAL ACCOUNTING OFFICE AS TO THE AMOUNT AGAINST WHICH THE 31 PERCENT IS TO BE DEDUCTED; THAT IS TO SAY, AGAINST THE STATUTORY SALARY OR AGAINST THE ACTUAL AMOUNT CHARGED TO THE APPROPRIATION IN THE INDIVIDUAL CASE.

REFERRING TO THE LETTER OF NOVEMBER 5, 1940, THE REMARKS COLUMN OF PAY ROLLS OR VOUCHERS SHOULD SET FORTH DATA, IN SUBSTANCE, AS FOLLOWS:

DAYS OF SERVICE AS JUROR AND DAILY FEE PAID.

AMOUNT RECEIVED FROM STATE.

CITATION TO CERTIFICATE OF DEPOSIT, NUMBER, AND DATE. (SEE ACCOUNTS AND PROCEDURE LETTER NO. 1478 OF THIS OFFICE, DATED JULY 24, 1940, SUBJECT--- ESTABLISHING THE GENERAL FUND RECEIPT ACCOUNT "4712 REIMBURSEMENT FOR JURY SERVICE," COPY HEREWITH.)

IF REFUNDMENT BE MADE BY THE EMPLOYEE OTHER THAN BY DEDUCTION FROM SALARY PAYMENTS, THE PAY ROLL OR VOUCHER SHOULD SHOW PAYMENT OF THE FULL AMOUNT OF COMPENSATION ACCRUED. IF REFUNDMENT BE NOT MADE BY THE EMPLOYEE, A DEDUCTION SHOULD BE MADE FROM THE COMPENSATION DUE, AND SHOULD BE SHOWN IN COLUMN,"OTHER DEDUCTIONS," WITH APPROPRIATE EXPLANATION IN THE " REMARKS" COLUMN, ALONG THE LINES SET FORTH ABOVE. IN SUPPORT OF EVERY REFUNDMENT OR DEDUCTION THERE SHOULD BE SUBMITTED A JURY DUTY CERTIFICATE SIGNED BY THE CLERK OF THE COURT.

REFERRING TO THE LETTER DATED NOVEMBER 8, 1940, SECTION 10 OF THE CIVIL RETIREMENT ACT OF MAY 29, 1930, 46 STAT. 475, PROVIDES, IN PERTINENT PART, AS FOLLOWS:

BEGINNING AS OF JULY 1, 1926, THERE SHALL BE DEDUCTED AND WITHHELD FROM THE BASIC SALARY, PAY, OR COMPENSATION, OF EACH EMPLOYEE TO WHOM THIS ACT APPLIES A SUM EQUAL TO 3 1/2 PERCENTUM OF SUCH EMPLOYEE'S BASIC SALARY, PAY, OR COMPENSATION. * * *

HENCE, RETIREMENT DEDUCTIONS SHOULD BE BASED ON THE REGULAR BASIC STATUTORY SALARY OF AN EMPLOYEE WITHOUT REGARD TO ANY AMOUNT WITHHELD AND DEDUCTED FROM AN EMPLOYEE'S SALARY DURING THE PERIOD HE IS IN RECEIPT OF PER DIEM COMPENSATION OR FEES FOR JURY SERVICE IN A STATE COURT.

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