GAO was asked to determine a decision on whether unused sick leave, previously earned in another federal agency, should be included as part of total service for the purpose of computing the annuity of an employee who retires after service with the Panama Canal Commission. Although the Comptroller General and General Accounting Office exercise jurisdiction to settle certain claims for leave credit, claims under the civil service retirement system are outside that claims settlement authority. Those claims are matters for adjudication by the Office of Personnel Management. Office of Personnel Management's decisions concerning retirement are final and conclusive except for possible appeals to Merit Systems Protection Board and the court. GAO did not provide a decision in the matter but provided information applicable to the leave in question.