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A-56180, JUNE 30, 1934, 13 COMP. GEN. 485

A-56180 Jun 30, 1934
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FOREIGN EXCHANGE - LOSSES ACTUAL TRAVELING EXPENSES ALLOWABLE TO OFFICERS TRAVELING IN FOREIGN COUNTRIES AND AMOUNTS LAWFULLY EXPENDED BY NAVAL ATTACHES AS MAINTENANCE ALLOWANCES ARE PROPERLY FOR CONSIDERATION IN DETERMINING LOSSES SUSTAINED BY SUCH OFFICERS WITHIN THE PURVIEW OF THE ACT OF MARCH 26. 1934: REFERENCE IS HAD TO YOUR INDORSEMENT OF JUNE 15. WHICH IS AS FOLLOWS: REFERENCE: (A) LETTER OF THE BUREAU OF SUPPLIES AND ACCOUNTS TO THE SECRETARY OF THE NAVY JUNE 7. IT WOULD APPEAR FROM THE DEFINITIONS THUS USED IN THE EXECUTIVE ORDER THAT THE BENEFITS INTENDED THEREIN ARE APPLICABLE TO PER DIEM ALLOWANCES AND/OR ACTUAL EXPENSES NOT TO EXCEED $7 PER DAY. MISCELLANEOUS EXPENSES" IS INCLUDED IN THE TERM "EXTRA OR ADDITIONAL PAY" WITHIN THE MEANING OF THE EXECUTIVE ORDER OF MARCH 27.

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A-56180, JUNE 30, 1934, 13 COMP. GEN. 485

FOREIGN EXCHANGE - LOSSES ACTUAL TRAVELING EXPENSES ALLOWABLE TO OFFICERS TRAVELING IN FOREIGN COUNTRIES AND AMOUNTS LAWFULLY EXPENDED BY NAVAL ATTACHES AS MAINTENANCE ALLOWANCES ARE PROPERLY FOR CONSIDERATION IN DETERMINING LOSSES SUSTAINED BY SUCH OFFICERS WITHIN THE PURVIEW OF THE ACT OF MARCH 26, 1934, 48 STAT. 466, AND EXECUTIVE ORDER NO. 6657-A.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, JUNE 30, 1934:

REFERENCE IS HAD TO YOUR INDORSEMENT OF JUNE 15, 1934, UPON LETTER OF JUNE 8, 1934, FROM THE BUREAU OF SUPPLIES AND ACCOUNTS, REQUESTING DECISION UPON THE SPECIFIC QUESTIONS SET FORTH IN PARAGRAPH 4 OF THE BASIC LETTER, WHICH IS AS FOLLOWS:

REFERENCE: (A) LETTER OF THE BUREAU OF SUPPLIES AND ACCOUNTS TO THE SECRETARY OF THE NAVY JUNE 7, 1934, L10-5/1) (OS/ORX).

1. EXECUTIVE ORDER NO. 6657-A, DATED MARCH 27, 1934, DEFINES, IN PARAGRAPH 3 (E), THE TERMS ,NET ALLOWANCES" AND "NET PAY AND ALLOWANCES," AS FOLLOWS:

"THE TERM "NET ALLOWANCES" MEANS ALLOWANCES PAID TO THE EMPLOYEE.

"THE TERM "NET PAY AND ALLOWANCES" MEANS THE EMPLOYEE'S FULL PAY,INCLUDING EXTRA OR ADDITIONAL PAY, AND ALL ALLOWANCES (OTHER THAN THOSE FURNISHED IN KIND), LESS DEDUCTIONS THEREFROM ON ACCOUNT OF ALLOTMENTS, FINES AND FORFEITURES, CLOTHING, HOSPITAL, CIVIL-SERVICE RETIREMENT FUND, PERCENTAGE DEDUCTIONS IN COMPENSATION, AND OTHER SUNDRY CHECK AGES.'

2. IT WOULD APPEAR FROM THE DEFINITIONS THUS USED IN THE EXECUTIVE ORDER THAT THE BENEFITS INTENDED THEREIN ARE APPLICABLE TO PER DIEM ALLOWANCES AND/OR ACTUAL EXPENSES NOT TO EXCEED $7 PER DAY, AS PROVIDED IN SECTION 12 OF THE ACT OF JUNE 10, 1922, IN THE CASE OF OFFICERS OF THE NAVY AND MARINE CORPS TRAVELING ON DUTY IN FOREIGN COUNTRIES.

3. IT WOULD ALSO APPEAR THAT THE MAINTENANCE ALLOWANCE AUTHORIZED BY THE SECRETARY OF THE NAVY TO NAVAL ATTACHES AS PROVIDED IN THE CURRENT NAVAL APPROPRIATION ACT UNDER THE HEADING ,MISCELLANEOUS EXPENSES" IS INCLUDED IN THE TERM "EXTRA OR ADDITIONAL PAY" WITHIN THE MEANING OF THE EXECUTIVE ORDER OF MARCH 27, 1934.

4. IT IS REQUESTED THAT IN ADDITION TO THE QUESTIONS PRESENTED TO THE COMPTROLLER GENERAL OF THE UNITED STATES, AS REQUESTED IN REFERENCE (A), THE FOLLOWING QUESTIONS ALSO BE PRESENTED FOR DECISIONS:

(3) MAY ACTUAL EXPENSES NOT TO EXCEED $7 PER DAY IN THE CASE OF OFFICERS TRAVELING IN FOREIGN COUNTRIES BE INCLUDED IN THE COMPUTATION OF THE BENEFITS UNDER THE ACT OF MARCH 26, 1934, AND THE EXECUTIVE ORDER ISSUED PURSUANT THERETO?

(4) MAY THE AMOUNT EXPENDED BY NAVAL ATTACHES AS MAINTENANCE ALLOWANCE AS ALLOWED BY THE SECRETARY OF THE NAVY BE INCLUDED IN THE COMPUTATION OF THE BENEFITS OF SUCH LAW AND EXECUTIVE ORDER?

THE LETTER MENTIONED IN REFERENCE (A) WAS NOT INCLOSED BUT PRESUMING THE OMISSION WAS INTENDED, YOUR INDORSEMENT ASKING DECISION ONLY ON "THE SPECIFIC QUESTIONS SET FORTH IN PARAGRAPH 4 OF THE BASIC LETTER," MY DECISION WILL BE CONFINED TO THESE SPECIFIC QUESTIONS.

EXECUTIVE ORDER NO. 6657-A, IN ADDITION TO THE DEFINITION CONTAINED IN THE BASIC LETTER, CONTAINS THE FOLLOWING PERTINENT PROVISIONS:

1. THE WORDS IN THE ACT "WHILE IN SERVICE IN FOREIGN COUNTRIES," FOR THE PURPOSE OF THESE REGULATIONS, SHALL BE UNDERSTOOD TO MEAN (A) WHILE EMPLOYED IN OR ON ASSIGNMENT OR DETAIL TO A POST OF DUTY IN A FOREIGN COUNTRY, (B) WHILE EN ROUTE THROUGH A FOREIGN COUNTRY OR ON A FOREIGN VESSEL TO OR FROM SUCH POST, (C) WHILE, DURING SUCH ASSIGNMENT OR DETAIL ABROAD, ON LEAVE OF ABSENCE WITH PAY IN A FOREIGN COUNTRY, (D) WHILE TRAVELING IN FOREIGN COUNTRIES UNDER OFFICIAL ORDERS, OR (E) WHILE ATTACHED TO AND SERVING ON BOARD UNITED STATES VESSELS STATIONED IN FOREIGN WATERS FOR NOT LESS THAN 30 CONSECUTIVE DAYS.

PURPOSE OF REGULATIONS

2. THE PURPOSE OF THESE REGULATIONS IS TO PROVIDE FOR REIMBURSEMENT TO OFFICERS, ENLISTED MEN, AND EMPLOYEES OF THE UNITED STATES (HEREINAFTER REFERRED TO AS EMPLOYEES), FOR LOSSES SUSTAINED FROM APPRECIATION OF FOREIGN CURRENCIES IN THEIR RELATION TO THE AMERICAN DOLLAR, AS AUTHORIZED UNDER THE AFORESAID ACT.

METHOD OF COMPUTATION OF PAYMENT OF LOSSES

3. (A) THE LOSS ABOVE REFERRED TO IS THAT CALCULATED ON THE BASIS OF CONVERSION INTO FOREIGN CURRENCY OF THE EMPLOYEE'S NET SALARY AND NET ALLOWANCES, EXCEPT AS PROVIDED IN PARAGRAPHS (B) AND (C) OF THIS SECTION.

(B) IN CASE OF EMPLOYEES SERVING UNDER THE WAR AND NAVY DEPARTMENTS (WITH THE EXCEPTION OF MILITARY AND NAVAL ATTACHES AND OTHER EMPLOYEES ATTACHED TO THEIR OFFICES, WHO SHALL BE GOVERNED BY PARAGRAPH (A) OF THIS SECTION), THE LOSS IS THAT CALCULATED ON THE BASIS OF CONVERSION INTO FOREIGN CURRENCY OF THE EMPLOYEE'S NET PAY AND ALLOWANCES.

(C) IN CASE OF EMPLOYEES TRAVELING IN FOREIGN COUNTRIES UNDER OFFICIAL ORDERS, NOT EMPLOYED IN OR ON ASSIGNMENT OR DETAIL TO A POST OF DUTY IN A FOREIGN COUNTRY, NO PART OF THE EMPLOYEE'S SALARY SHALL BE INCLUDED IN THE LOSS REFERRED TO FOR THE PURPOSES OF THESE REGULATIONS.

THE APPROPRIATION "MISCELLANEOUS EXPENSES, NAVY, 1934" FOUND IN THE ACT OF MARCH 3, 1933, 47 STAT. 1521, PROVIDES FOR "MAINTENANCE OF ATTACHES ABROAD, INCLUDING OFFICE RENTAL AND PAY OF EMPLOYEES.' THE PURPOSE OF THE ACT OF MARCH 26, 1934, 48 STAT. 466, AND THE EXECUTIVE ORDER, SUPRA, IS "TO MEET LOSSES SUSTAINED * * * BY OFFICERS, ENLISTED MEN, AND EMPLOYEES.' IF AN EMPLOYEE HAS BEEN REIMBURSED IN FULL FOR THE AMOUNT ACTUALLY EXPENDED, NO LOSS HAS BEEN SUSTAINED AND NO ADDITIONAL PAYMENT IS AUTHORIZED. ACCORDINGLY, SUBJECT TO THE CONDITION THAT AN ACTUAL LOSS IS SHOWN, DUE TO THE APPRECIATION OF FOREIGN CURRENCY, QUESTIONS 3 AND 4 ARE ANSWERED IN THE AFFIRMATIVE.

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