B-130233, FEB. 25, 1957

B-130233, FEB. 25, 1957

TO THE SECRETARY OF THE ARMY:

IN OUR AUDIT OF VOUCHER NO. 3677, JUNE 1955, ACCOUNT OF ARTHUR A. STIEFEL, DISBURSING OFFICER, SYMBOL 215-359, INFORMAL INQUIRY NO. 7QO 025 WAS ISSUED QUESTIONING THE INCLUSION OF THREE BRAZILIAN HOLIDAYS, NAMELY, MAY 19, AND 24, AND JUNE 9, 1955, IN A LUMP-SUM PAYMENT FOR LEAVE TO DOROTHEA G. HAYES, A REGULAR PER ANNUM EMPLOYEE, UPON SEPARATION FROM THE SERVICE. THE RECORD SHOWS THAT SHE RESIGNED FROM THE JOINT BRAZIL-UNITED STATES MILITARY COMMISSION EFFECTIVE MAY 4, 1955, THE DAY SHE ARRIVED AT HER RESIDENCE IN THE UNITED STATES AFTER LEAVING BRAZIL ON APRIL 20, 1955.

IN RESPONSE TO THE INFORMAL INQUIRY, TWO LETTERS DATED OCTOBER 25, AND NOVEMBER 30, 1956, WERE RECEIVED FROM THE FINANCE AND ACCOUNTING OFFICER CONCERNED, WHICH RESPECTIVELY ARE AS FOLLOWS:

"TO: CHIEF, U.S. GENERAL ACCOUNTING OFFICE,

DEFENSE ACCOUNTING AND AUDITING DIVISION,

CIVILIAN PAY AUDITS, WASHINGTON, D.C.

ATTN: AUDITOR

"1. WITH REFERENCE TO THE ATTACHED INFORMAL INQUIRY NO. 7QO-025, DATED 8 AUGUST 1956, THIS IS TO ADVISE THAT PAYMENT OF LUMP SUM LEAVE IN THE AMOUNT OF $562.04 FOR 236 HOURS, MADE ON VOUCHER NUMBER 3677, JUNE 1955 ACCOUNTS OF LT COL ARTHUR A. STIEFEL, FC, SYMBOL NUMBER 215 359, TO DOROTHEA G. HAYES, DACE, WAS MADE IN ACCORDANCE WITH THE PROVISIONS OF CPR L1, PARAGRAPHS 1-3K AND 10-3C.

"2. HOLIDAYS AND NON-WORK DAYS, AS DECREED BY THE BRAZILIAN GOVERNMENT AND OBSERVED BY AGENCIES OF THE UNITED STATES GOVERNMENT LOCATED IN RIO DE JANEIRO, BRAZIL, BY ADMINISTRATIVE ORDER, COVERING THE PERIOD FOR WHICH PAYMENT WAS MADE ARE AS FOLLOWS:

TABLE

19 MAY - ASCENSION DAY

24 MAY - BATALIA DE TUIUTI

30 MAY - MEMORIAL DAY (AMERICAN)

9 JUNE - CORPUS CHRISTI DAY

"3. PAYMENT OF LUMP SUM LEAVE WAS MADE ACCORDINGLY TO THIS EMPLOYEE, AS ALL THE EMPLOYEES OF THE UNITED STATES GOVERNMENT ASSIGNED TO DUTY IN RIO DE JANEIRO, BRAZIL, DID NOT WORK ON THESE DAYS AND WERE NOT CHARGED WITH LEAVE BASED ON ADMINISTRATIVE ORDER.'

"TO: CHIEF, U.S. GENERAL ACCOUNTING OFFICE,

DEFENSE ACCOUNTING AND AUDITING DIVISION,

CIVILIAN PAY AUDITS, WASHINGTON, D.C.

"1. PAYMENT OF LUMP SUM LEAVE WAS MADE TO INCLUDE KNOWN REGULARLY SCHEDULED BRAZILIAN HOLIDAYS (NON-WORK DAYS) FALLING WITHIN THE LUMP SUM LEAVE PERIOD. THESE HOLIDAYS WERE KNOWN OF AT THE TIME OF SEPARATION. THIS PAYMENT OF LUMP SUM LEAVE WAS MADE BASED ON CIVILIAN PERSONNEL REGULATION L1.10-3C WHICH IS QUOTED BELOW:

"CPR L1.10-3C. THE PERIOD COVERED BY THE LUMP-SUM PAYMENT BEGINS WITH THE FIRST REGULARLY SCHEDULED BASIC WORKDAY FOLLOWING DATE OF SEPARATION AND ENDS WITH THE DAY AND HOUR ON WHICH THE ALLOWABLE ACCRUED AND ACCUMULATED ANNUAL LEAVE IS EXHAUSTED. THE LUMP-SUM LEAVE PERIOD IS COMPUTED IN THE SAME MANNER AS IF THE EMPLOYEE HAD BEEN GRANTED THE LEAVE TO HIS CREDIT. SEE PARAGRAPH 1-4K FOR DEFINITION OF LEAVE CHARGEABLE DAYS. LEAVE WILL BE CHARGED ON THE BASIS OF THE TOUR OF DUTY IN EFFECT AT THE TIME OF SEPARATION. WHERE A NEW STATUTE, EXECUTIVE ORDER, OR OTHER ADMINISTRATIVE REGULATION IS IN EXISTENCE ON DATE OF SEPARATION AND CHANGES REGULARLY SCHEDULED WORKDAYS DURING THE LUMP-SUM LEAVE PERIOD THE LUMP-SUM LEAVE PAYMENT WILL BE COMPUTED ON THE BASIS OF THAT LAW OR REGULATION. THE CALENDAR PERIOD OVER WHICH THE LUMP-SUM LEAVE PERIOD EXTENDS DOES NOT CONSTITUTE SERVICE FOR ANY PURPOSE AND THEREFORE DOES NOT PROVIDE FOR CONTINUITY OF SERVICE BETWEEN TWO EMPLOYMENTS. NO LEAVE IS ACCRUED DURING THE LUMP-SUM PERIOD.'

"2. INFORMAL INQUIRY NO. 7Q0-025 IS RETURNED HEREWITH FOR RECONSIDERATION.'

AN EXAMINATION OF THE DEPARTMENT'S REGULATIONS FAILS TO REVEAL THAT THERE IS ANY AUTHORITY IN THE HEADS OF ARMY OVERSEAS ESTABLISHMENTS TO CLOSE SUCH ESTABLISHMENTS BECAUSE OF NATIONAL HOLIDAYS OF THE COUNTRIES IN WHICH THEY ARE LOCATED OR TO DECLARE SUCH HOLIDAYS TO BE NON-WORK DAYS FOR AMERICAN CITIZEN PERSONNEL WITHIN THE MEANING OF SECTION 205/A) OF THE ANNUAL AND SICK LEAVE ACT OF 1951, 65 STAT. 681. IT FOLLOWS THAT THERE IS NO AUTHORITY TO INCLUDE SUCH FOREIGN HOLIDAYS IN COMPUTING LUMP-SUM PAYMENTS FOR ACCUMULATED ANNUAL LEAVE OF AMERICAN CITIZEN EMPLOYEES UPON SEPARATION FROM THE SERVICE.

WE HAVE BEEN INFORMALLY ADVISED THAT REPRESENTATIVES OF THE ARMY, NAVY, AND AIR FORCE, COMPRISING THE UNITED STATES SEGMENT OF THE JOINT COMMISSION IN BRAZIL OCCUPY, WITH THEIR STAFFS, OFFICES IN THE BUILDINGS OCCUPIED BY THE RESPECTIVE DEPARTMENTS OF THE BRAZILIAN GOVERNMENT. IT IS UNDERSTOOD THAT THESE BUILDINGS ARE CLOSED ON BRAZILIAN HOLIDAYS SO FAR AS BRAZILIAN GOVERNMENT EMPLOYEES ARE CONCERNED. HOWEVER, IT IS ASSUMED, SHOULD EXIGENCIES REQUIRE IT, THAT ANY OR ALL OF THE AMERICAN REPRESENTATIVES AND THEIR STAFFS WOULD BE GRANTED ACCESS TO THEIR OFFICES TO PERFORM ESSENTIAL AND URGENT DUTIES NOTWITHSTANDING THE OCCURRENCE OF BRAZILIAN HOLIDAYS. IF THAT ASSUMPTION BE TRUE, THERE WOULD SEEM TO BE NO OBJECTION IN THIS SITUATION TO EXCUSING FROM DUTY INDIVIDUAL EMPLOYEES WHOSE SERVICES ARE NOT URGENTLY REQUIRED IN THE LIGHT OF CONDITIONS EXISTING AT THE TIME A HOLIDAY OCCURS.

IN VIEW OF THE SMALL AMOUNT HERE INVOLVED, THE NOVELTY OF THE CASE, AND THE PROBABLE COST OF EFFECTING COLLECTION OF THE PAYMENTS WE ARE NOT DISPOSED TO FURTHER PURSUE THE MATTER, BUT TO PREVENT RECURRENCE OF SIMILAR SITUATIONS, WE URGE THAT THE REGULATIONS BE CLARIFIED REGARDING THE AUTHORITY OF HEADS OF ESTABLISHMENTS IN FOREIGN COUNTRIES TO DECLARE LOCAL HOLIDAYS TO BE NON-WORK DAYS FOR AMERICAN CITIZEN EMPLOYEES.