B-110854, JULY 31, 1952, 32 COMP. GEN. 64

B-110854, JULY 31, 1952, 32 COMP. GEN. 64

LEAVES OF ABSENCE - ANNUAL - ACCUMULATION - MEANING OF "CALENDAR YEAR" AS USED IN INDEPENDENT OFFICES APPROPRIATION ACT, 1953 THE WORDS "ANNUAL LEAVE ACCUMULATED BY ANY CIVILIAN OFFICER OR EMPLOYEE DURING ANY CALENDAR EAR" AS USED IN SECTION 401 OF THE INDEPENDENT OFFICES APPROPRIATION ACT, 1953, MAY BE ACCORDED THE SAME MEANING AS THE TERM "LEAVE YEAR" IN THE ANNUAL AND SICK LEAVE ACT OF 1951, THAT IS, AS BEGINNING ON THE FIRST DAY FOLLOWING THE END OF THE LAST COMPLETE BI- WEEKLY PAY PERIOD IN ANY CALENDAR YEAR AND ENDING ON THE LAST DAY OF THE LAST COMPLETE PAY PERIOD IN THE FOLLOWING CALENDAR YEAR, WITH THE EXCEPTION OF LEAVE ACCUMULATED DURING THE CALENDAR YEAR 1952 WHICH SHOULD INCLUDE LEAVE EARNED FROM JANUARY 1, 1952.

COMPTROLLER GENERAL WARREN TO THE CHAIRMAN, UNITED STATES CIVIL SERVICE COMMISSION, JULY 31, 1952:

REFERENCE IS MADE TO YOUR LETTER OF JULY 16, 1952, SUBMITTING FOR CONSIDERATION A QUESTION CONCERNING THE APPLICABILITY OF THE WORDS,"CALENDAR YEAR," APPEARING IN SECTION 401 OF THE INDEPENDENT OFFICES APPROPRIATION ACT, 1953, PUBLIC LAW 455, APPROVED JULY 5, 1952, 66 STAT. 418, IN RELATION TO THE ANNUAL AND SICK LEAVE ACT OF 1951, WHICH PROVIDES FOR THE ACCRUAL OF LEAVE UPON A BI-WEEKLY PAY PERIOD BASIS.

SAID SECTION 401 PROVIDES:

HEREAFTER NO PART OF THE FUNDS OF, OR AVAILABLE FOR EXPENDITURE BY ANY CORPORATION OR AGENCY INCLUDED IN THIS OR ANY OTHER ACT, INCLUDING THE GOVERNMENT OF THE DISTRICT OF COLUMBIA, SHALL BE AVAILABLE TO PAY FOR ANNUAL LEAVE ACCUMULATED BY ANY CIVILIAN OFFICER OR EMPLOYEE DURING ANY CALENDAR YEAR AND UNUSED AT THE CLOSE OF BUSINESS ON JUNE 30TH OF THE SUCCEEDING CALENDAR YEAR: PROVIDED, THAT THE HEAD OF ANY SUCH CORPORATION OR AGENCY SHALL AFFORD AN OPPORTUNITY FOR OFFICERS OR EMPLOYEES TO USE THE ANNUAL LEAVE ACCUMULATED UNDER THIS SECTION PRIOR TO JUNE 30TH OF SUCH SUCCEEDING CALENDAR YEAR: PROVIDED FURTHER, THAT THIS SECTION SHALL NOT APPLY TO OFFICERS AND EMPLOYEES WHOSE POST OF DUTY IS OUTSIDE THE CONTINENTAL UNITED STATES: PROVIDED FURTHER, THAT THIS SECTION SHALL NOT APPLY WITH RESPECT TO THE PAYMENT OF COMPENSATION FOR ACCUMULATED ANNUAL LEAVE IN THE CASE OF OFFICERS OR EMPLOYEES WHO LEAVE THEIR CIVILIAN POSITIONS FOR THE PURPOSE OF ENTERING UPON ACTIVE MILITARY OR NAVAL SERVICE IN THE ARMED FORCES OF THE UNITED STATES: PROVIDED FURTHER, THAT THIS SECTION SHALL NOT BE APPLICABLE TO ANNUAL LEAVE ACCUMULATED PRIOR TO JANUARY 1,1952.

IT IS POINTED OUT IN YOUR LETTER THAT, UNDER THE ANNUAL AND SICK LEAVE ACT OF 1951, PUBLIC LAW 233, APPROVED OCTOBER 30, 1951, BUT EFFECTIVE JANUARY 6, 1952, LEAVE IS EARNED UPON THE BASIS OF FULL BI WEEKLY PAY PERIODS RATHER THAN BY CALENDAR YEARS; ALSO THAT THE LIMITATION UPON THE ACCUMULATION OF ANNUAL LEAVE AS FIXED BY THAT ACT APPLIES "AT THE END OF THE LAST COMPLETE PAY PERIOD" IN ANY CALENDAR YEAR.

IN OFFICE DECISION OF MAY 8, 1952, B-108880, 31 COMP. GEN. 581, IT WAS HELD THAT, BECAUSE OF THE ABOVE CONSIDERATIONS, THE ANNUAL AND SICK LEAVE ACT OF 1951, HAD, IN EFFECT, ESTABLISHED A "LEAVE YEAR" FOR CERTAIN PURPOSES, INCLUDING THE DETERMINATION OF MAXIMUM ACCUMULATIONS AND THE EFFECTING OF SUCH ADJUSTMENTS PREVIOUSLY REQUIRED TO BE MADE AT THE END OF THE CALENDAR YEAR, AND THAT SUCH LEAVE YEAR COULD BE REGARDED AS BEGINNING ON THE FIRST DAY FOLLOWING THE END OF THE LAST COMPLETE BI-WEEKLY PAY PERIOD IN ANY CALENDAR YEAR AND ENDING ON THE LAST DAY OF THE LAST COMPLETE PAY PERIOD IN THE FOLLOWING CALENDAR YEAR. BY REASON OF THE FOREGOING YOU DESIRE TO KNOW WHETHER THE LANGUAGE "ANNUAL LEAVE ACCUMULATED BY ANY CIVILIAN OFFICER OR EMPLOYEE DURING ANY CALENDAR YEAR" AS USED IN SECTION 401 OF PUBLIC LAW 455, SUPRA, MAY BE ACCORDED THE SAME MEANING AS "LEAVE YEAR," SINCE A FULL PAY PERIOD IS REQUIRED TO EARN ANY LEAVE, AND AFTER THE END OF THE LEAVE YEAR (LAST DAY OF THE LAST COMPLETE PAY PERIOD IN A CALENDAR YEAR) ANOTHER FULL PAY PERIOD IS NOT COMPLETED UNTIL THE FOLLOWING CALENDAR YEAR.

THIS OFFICE AGREES THAT, UNDER THE PROVISIONS OF SECTION 401 OF THE INDEPENDENT OFFICES APPROPRIATION ACT, 1953, THE ANNUAL LEAVE ACCUMULATED DURING THE CALENDAR YEAR WOULD BE THAT LEAVE WHICH IS EARNED AT THE COMPLETION OF EACH FULL PAY PERIOD IN THE CALENDAR YEAR EXCEPT FOR THE CALENDAR YEAR 1952 AS HEREINAFTER EXPLAINED. IN CONNECTION WITH SUCH CONCLUSION THERE HAS NOT BEEN OVERLOOKED THE PROVISIONS OF SECTION 205 (B) OF THE ANNUAL AND SICK LEAVE ACT OF 1951, 65 STAT. 681. HENCE, FOR ALL PRACTICAL PURPOSES THERE WOULD BE NO DISTINCTION BETWEEN THE LEAVE YEAR HERETOFORE MENTIONED AND THE CALENDAR YEAR AS USED IN SAID SECTION 401, AND YOUR QUESTION, GENERALLY, IS FOR ANSWERING IN THE AFFIRMATIVE. HOWEVER, SINCE THE ANNUAL AND SICK LEAVE ACT OF 1951 DID NOT BECOME EFFECTIVE UNTIL JANUARY 6, 1952, THE LEAVE ACCUMULATED DURING THE CURRENT CALENDAR YEAR WOULD INCLUDE LEAVE EARNED UNDER PRIOR ACTS FROM JANUARY 1 TO 6, 1952, AS WELL AS PRO RATA ACCRUALS WHICH WERE PERMITTED UNDER THE ANNUAL AND SICK LEAVE ACT OF 1951, FOR CERTAIN EMPLOYEES WHOSE PAY PERIODS BEGAN ON JANUARY 13, 1952, OR ANOTHER DATE OTHER THAN JANUARY 6, 1952.