B-35897, AUGUST 6, 1943, 23 COMP. GEN. 85

B-35897: Aug 6, 1943

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- WHICH PAYMENTS ARE SPECIFICALLY PROVIDED FOR BY THE LABOR- FEDERAL SECURITY APPROPRIATION ACT. 1943: I HAVE YOUR LETTER OF JULY 22. THE NATIONAL YOUTH ADMINISTRATION IS NOW PROCEEDING WITH LIQUIDATING ACTIVITIES AND FOR THIS PURPOSE HAS RETAINED IN ACTIVE EMPLOYMENT STATUS SUCH EMPLOYEES AS ARE NEEDED TO CONCLUDE THE AFFAIRS OF THE ADMINISTRATION. WILL BE NEEDED THROUGHOUT THE ENTIRE PERIOD OF LIQUIDATION. THAT IS UNTIL JANUARY 1. A QUESTION HAS ARISEN AS TO WHETHER THE APPROPRIATION FOR LIQUIDATION IS AVAILABLE FOR THE PAYMENT OF ACCUMULATED AND ACCRUED ANNUAL LEAVE TO THOSE EMPLOYEES WHOSE SERVICES ARE AND WILL BE ESSENTIAL THROUGHOUT THE PERIOD OF LIQUIDATION WHEN PAYMENT TO SUCH EMPLOYEES WHO REMAIN UNTIL JANUARY 1.

B-35897, AUGUST 6, 1943, 23 COMP. GEN. 85

LEAVES OF ABSENCE - ANNUAL - LUMP-SUM PAYMENTS UPON TERMINATION OF AGENCY IN MAKING PAYMENTS FOR THE ACCUMULATED AND ACCRUED ANNUAL LEAVE OF EMPLOYEES OF THE NATIONAL YOUTH ADMINISTRATION SEPARATED FROM THE SERVICE ON OR PRIOR TO JANUARY 1, 1944, ON ACCOUNT OF THE LIQUIDATION OF THAT AGENCY--- WHICH PAYMENTS ARE SPECIFICALLY PROVIDED FOR BY THE LABOR- FEDERAL SECURITY APPROPRIATION ACT, 1944, AND THE SECOND DEFICIENCY APPROPRIATION ACT, 1943, INCIDENT TO THE DIRECTED LIQUIDATION OF THE NATIONAL YOUTH ADMINISTRATION NOT LATER THAN JANUARY 1, 1944--- SUCH EMPLOYEES MAY BE PAID FOR THEIR LEAVE IN A LUMP-SUM AMOUNT, BUT PAYMENT ON SUCH BASIS MAY NOT INCLUDE CREDIT FOR LEAVE ON LEAVE OR FOR SUNDAYS AND HOLIDAYS. 17 COMP. GEN. 641, DISTINGUISHED.

ACTING COMPTROLLER GENERAL YATES TO THE CHAIRMAN, WAR MANPOWER COMMISSION, AUGUST 6, 1943:

I HAVE YOUR LETTER OF JULY 22, 1943, READING IN PERTINENT PART AS FOLLOWS:

THE LABOR-FEDERAL SECURITY APPROPRIATION ACT, 1944, APPROVED JULY 12, 1943, ( PUBLIC LAW 135--- 78TH CONGRESS), AND THE SECOND DEFICIENCY APPROPRIATION ACT, 1943, ALSO APPROVED JULY 12, 1943, ( PUBLIC LAW 140--- 78TH CONGRESS), PROVIDES FUNDS FOR AND DIRECTS THAT THE LIQUIDATION OF THE NATIONAL YOUTH ADMINISTRATION BE COMPLETED NOT LATER THAN JANUARY 1, 1944. IN FULFILLMENT OF THIS DIRECTIVE, THE NATIONAL YOUTH ADMINISTRATION IS NOW PROCEEDING WITH LIQUIDATING ACTIVITIES AND FOR THIS PURPOSE HAS RETAINED IN ACTIVE EMPLOYMENT STATUS SUCH EMPLOYEES AS ARE NEEDED TO CONCLUDE THE AFFAIRS OF THE ADMINISTRATION. CERTAIN EMPLOYEES, PARTICULARLY THOSE ENGAGED IN THE SETTLEMENT OF EXISTING OBLIGATIONS AND PAYABLE CLAIMS, WILL BE NEEDED THROUGHOUT THE ENTIRE PERIOD OF LIQUIDATION, THAT IS UNTIL JANUARY 1, 1944.

A QUESTION HAS ARISEN AS TO WHETHER THE APPROPRIATION FOR LIQUIDATION IS AVAILABLE FOR THE PAYMENT OF ACCUMULATED AND ACCRUED ANNUAL LEAVE TO THOSE EMPLOYEES WHOSE SERVICES ARE AND WILL BE ESSENTIAL THROUGHOUT THE PERIOD OF LIQUIDATION WHEN PAYMENT TO SUCH EMPLOYEES WHO REMAIN UNTIL JANUARY 1, 1944, MUST OF NECESSITY COVER PERIODS THEREAFTER; OR WHETHER SUCH EMPLOYEES, IN ORDER TO BE ALLOWED PAYMENT FOR ANNUAL LEAVE STATUS ENOUGH IN ADVANCE OF JANUARY 1, 1944 FOR ANNUAL LEAVE TO BE LIQUIDATED BY THAT DATE.

SINCE YOUR OFFICE HAS CONSISTENTLY HELD THAT IN THE ABSENCE OF STATUTORY AUTHORITY APPROPRIATIONS ARE NOT AVAILABLE FOR THE PAYMENT OF ACCUMULATED AND ACCRUED ANNUAL LEAVE BEYOND THE CLOSING DATE SET FOR THE DISCONTINUANCE OF ANY AGENCY, IT IS RESPECTFULLY REQUESTED THAT YOU ADVISE THIS OFFICE, AFTER CONSIDERATION OF PERTINENT FACTS, AS TO WHETHER OR NOT THE LANGUAGE IN THE APPROPRIATION FOR THE NATIONAL YOUTH ADMINISTRATION AND THE INTENT OF CONGRESS IS SUCH THAT PAY ROLL VOUCHERS BEARING THE APPROPRIATION SYMBOL 1144150.003 AND COVERING PERIODS SUBSEQUENT TO JANUARY 1, 1944 WILL BE ALLOWED BY YOUR OFFICE.

THE " LABOR-FEDERAL SECURITY APPROPRIATION ACT, 1944" APPROVED JULY 12, 1943, 57 STAT. 518, PUBLIC LAW 135, TO WHICH YOU REFER, CONTAINS THE FOLLOWING ITEM UNDER THE HEADING " NATIONAL YOUTH ADMINISTRATION: "

FOR ALL NECESSARY EXPENSES TO ENABLE THE NATIONAL YOUTH ADMINISTRATOR TO PROVIDE FOR THE LIQUIDATION OF THE NATIONAL YOUTH ADMINISTRATION AND THE CONSERVATION AND DISPOSITION OF ALL THE PROPERTY OF WHATEVER TYPE (INCLUDING BUILDINGS, ACCESSORIES, EQUIPMENT, AND MACHINERY OF ALL TYPES), IN USE BY SAID NATIONAL YOUTH ADMINISTRATION INCLUDING THE PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND ELSEWHERE; PAYMENT FOR ACCRUED ANNUAL LEAVE OF EMPLOYEES SEPARATED FROM THE GOVERNMENT SERVICE DUE TO THE DISCONTINUANCE OF THE NATIONAL YOUTH ADMINISTRATION OPERATIONS, AND SUCH TRAVEL AND OTHER NECESSARY EXPENSES AS MAY BE INCURRED IN CONNECTION WITH THE LIQUIDATION OF THE NATIONAL YOUTH ADMINISTRATION FROM THE UNEXPENDED BALANCES OF THE APPROPRIATIONS MADE TO THE NATIONAL YOUTH ADMINISTRATION IN THE " FEDERAL SECURITY AGENCY APPROPRIATION ACT OF 1943" NOT EXCEEDING $3,000,000: PROVIDED, THAT SAID LIQUIDATION SHALL BE COMPLETED AS QUICKLY AS POSSIBLE, BUT IN ANY EVENT NOT LATER THAN JANUARY 1, 1944. ( ITALICS SUPPLIED.)

THE OTHER APPROPRIATION ITEM TO WHICH YOU REFER, CONTAINED IN THE " SECOND DEFICIENCY APPROPRIATION ACT, 1943," APPROVED JULY 12, 1943, 57 STAT. 539, PUBLIC LAW 140, PROVIDES:

NATIONAL YOUTH ADMINISTRATION: FOR AN ADDITIONAL AMOUNT FOR THE NATIONAL YOUTH ADMINISTRATION IN THE PERFORMANCE OF ITS FUNCTIONS FROM JULY 1, 1943, TO THE DATE OF ENACTMENT OF THE LABOR-FEDERAL SECURITY APPROPRIATION ACT, 1944, AND THEREAFTER FOR THE LIQUIDATION OF SUCH ADMINISTRATION, INCLUDING NOT TO EXCEED $2,000 FOR PRINTING AND BINDING, NOT TO EXCEED $1,500,000 FROM THE UNEXPENDED BALANCE OF THE APPROPRIATIONS FOR THE NATIONAL YOUTH ADMINISTRATION IN THE LABOR FEDERAL SECURITY APPROPRIATION ACT, 1943, TO BE ADDED TO AND MERGED WITH THE FUNDS MADE AVAILABLE FOR THE LIQUIDATION OF THE NATIONAL YOUTH ADMINISTRATION BY SUCH LABOR-FEDERAL SECURITY APPROPRIATION ACT, 1944; AND OF SUCH MERGED ACCOUNT NOT LESS THAN $1,487,000 SHALL BE ALLOCATED AND SET APART TO BE USED EXCLUSIVELY FOR PAYMENT OF ACCUMULATED AND ACCRUED LEAVE OF EMPLOYEES * * *. ( ITALICS SUPPLIED.)

WITH REFERENCE TO THE SUM OF $1,487,000 COVERED IN THE LATTER APPROPRIATION ACT, YOUR LETTER STATES:

* * * THIS AMOUNT HAS BEEN ASSIGNED A SUFFIXED SYMBOL, 1144150.003, AND PAY ROLLS COVERING PERIODS OF ANNUAL LEAVE CARRY THIS SYMBOL AND IDENTIFY THE AMOUNTS INVOLVED IN ANNUAL LEAVE. IN FURTHER REFERENCE TO THIS SPECIFIC AMOUNT, WHEN IT WAS FOUND THAT THE FUNDS PROVIDED IN THE LABOR- FEDERAL SECURITY APPROPRIATION ACT, 1944, WERE INSUFFICIENT TO COVER COST OF LIQUIDATION, IF ANNUAL LEAVE WAS TO BE PAID TO EMPLOYEES, THE SENATE COMMITTEE ON APPROPRIATIONS REQUESTED THAT IT BE PROVIDED WITH ESTIMATES COVERING EXISTING OBLIGATIONS FOR ANNUAL LEAVE, AND IN RESPONSE THERETO THE NATIONAL YOUTH ADMINISTRATOR SUBMITTED THE FIGURE OF $1,487,000 WHICH COVERED (A) ACCUMULATED AND ACCRUED ANNUAL LEAVE FOR THOSE EMPLOYEES WHOSE SERVICES WERE NOT REQUIRED DURING THE PERIOD OF LIQUIDATION; AND (B) ACCUMULATED AND ACCRUED ANNUAL LEAVE ON JULY 1 TOGETHER WITH THAT WHICH WOULD BE CREDITED BETWEEN JULY 1, 1943 AND JANUARY 1, 1944 FOR THOSE EMPLOYEES WHO WOULD REMAIN THROUGHOUT THE PERIOD OF LIQUIDATION. ON THE BASIS OF THIS ESTIMATE, THE CONGRESS ENACTED LEGISLATION PROVIDING SUFFICIENT FUNDS TO COVER ALL ACCUMULATED AND ACCRUED ANNUAL LEAVE, SOME OF WHICH COULD NOT BECOME PAYABLE UNTIL AFTER JANUARY 1, 1944.

IN DECISION OF MAY 27, 1943, B-34531, TO THE SECRETARY OF AGRICULTURE, WHEREIN WAS CONSIDERED AN APPROPRIATION ITEM APPEARING IN THE ACT OF JULY 2, 1942, 56 STAT. 569, FOR LIQUIDATION OF THE CIVILIAN CONSERVATION CORPS "NOT LATER THAN JUNE 30, 1943," WHICH CONTAINED AN EXPRESS PROVISION FOR "PAYMENT FOR ACCRUED ANNUAL LEAVE OF EMPLOYEES SEPARATED FROM THE GOVERNMENT SERVICE DUE TO THE DISCONTINUANCE OF CORPS OPERATION," THE FOLLOWING QUESTIONS AND ANSWERS WERE STATED:

QUESTIONS

SPECIFICALLY, THEREFORE, IT IS REQUESTED THAT YOU ADVISE US WHETHER THE APPROPRIATION ABOVE MENTIONED IS AVAILABLE FOR PAYMENT IN A LUMP SUM UPON SEPARATION FOR ACCRUED ANNUAL LEAVE OF EMPLOYEES OF THE FOREST SERVICE WHO ARE SEPARATED FROM THE GOVERNMENT SERVICE BY REASON OF THE DISCONTINUANCE OF THE CORPS OPERATIONS, AND IF YOUR ANSWER IS IN THE AFFIRMATIVE, WHETHER THERE SHOULD BE AN ALLOWANCE FOR THE LEAVE WHICH NORMALLY ACCRUED DURING THE TAKING OF TERMINAL LEAVE.

ANSWERS

I AM IN AGREEMENT WITH THE VIEW EXPRESSED IN YOUR LETTER THAT THE AUTHORITY IN THE APPROPRIATION ACT HERE INVOLVED FOR "PAYMENT FOR ACCRUED ANNUAL LEAVE OF EMPLOYEES SEPARATED FROM THE GOVERNMENT SERVICE DUE TO THE DISCONTINUANCE OF CORPS OPERATIONS" REASONABLY MAY BE REGARDED AS CONSTITUTING (FOR THE PURPOSE OF LIQUIDATING THE AGENCY) AN EXCEPTION TO THE GENERAL RULE STATED IN 17 COM. GEN. 641, CITED IN YOUR LETTER, AND DECISIONS OF LIKE IMPORT, AND THAT THE INTENT WAS TO AUTHORIZE PAYMENT IN A LUMP SUM FOR ANY ANNUAL LEAVE TO THE CREDIT OF THE EMPLOYEE ON THE DATE OF SEPARATION ON OR PRIOR TO JUNE 30, 1943.

IT FOLLOWS, AS SUGGESTED IN YOUR LETTER, THAT NO LEAVE ON LEAVE MAY BE PAID FOR AND THAT IT WOULD NOT BE PROPER TO COMPUTE THE LEAVE OVER THE PERIOD IMMEDIATELY FOLLOWING SEPARATION. THE LUMP-SUM PAYMENT WILL REPRESENT THE TOTAL COMPENSATION COVERING EACH DAY OF ACCRUED ANNUAL LEAVE WITHOUT ANY CREDIT FOR SUNDAYS AND HOLIDAYS (WHICH OTHERWISE WOULD HAVE BEEN AUTHORIZED HAD THE LEAVE BEEN GRANTED DURING SERVICE.)

ACCORDINGLY, THE FIRST QUESTION IN THE CONCLUDING PARAGRAPH OF YOUR LETTER IS ANSWERED IN THE AFFIRMATIVE, AND THE SECOND IN THE NEGATIVE.

FOR LIKE REASON, I HAVE TO ADVISE THAT YOU ARE AUTHORIZED TO PAY THE EMPLOYEES A LUMP-SUM AMOUNT UPON SEPARATION FROM THE GOVERNMENT SERVICE ON OR PRIOR TO JANUARY 1, 1944, FOR THEIR ACCUMULATED AND ACCRUED ANNUAL LEAVE COMPUTED UPON THE BASIS STATED IN SAID DECISION OF MAY 27, 1943.