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This act is construed as requiring that—

1. Each calendar month shall consist of thirty days, and the computation of salary shall be by each month separately, one-twelfth of an annual salary constituting the compensation for each month. 2. One-thirtieth of a monthly installment of salary is to be allowed for each day of service from the first to the thirtieth, inclusive. The last day of February counts as three days of service for pay purposes (two days in leap years).

3. The thirty-first day of a month enters into the computation of salary only where there is one day's absence in a nonpay status on that day—that is, absence in a nonpay status did not occur also on the thirtieth. For such absence on the thirty-first one day's pay is forfeited.

In the Postal Service the computation is to be made as directed in section 4 of the act of Congress approved March 4, 1911 (36 Stat., 1339), as follows:

SEC. 4. That after June thirtieth, nineteen hundred and eleven, where the salary or compensation of any employee in the Postal Service is at an annual or monthly rate, the following rules shall be followed in computing the amount due: An annual salary or compensation shall be divided into twelve equal installments, one of which shall be the pay for each calendar month; and in making payment for a fractional part of any calendar month there shall be paid such proportion of one of such installments, or of the amount of the monthly salary or compensation, as the number of days in the fractional part of that month bears to the actual number of days in that month.

Department circulars No. 46 of 1904, No. 67 of 1906, and No. 35 of 1914 are superseded.

Approved:

W. W. WARWICK,

Comptroller.

W. G. MOADOO,

Secretary of the Treasury.

FORMS OF PAY ROLLS FOR 5 AND 10 PER CENT INCREASE OF

COMPENSATION.

(1917. Department Circular No. 77.1

TREASURY DEPARTMENT,

OFFICE OF COMPTROLLER OF THE TREASURY,

Washington, May 1, 1917.

To all Accounting, Disbursing, and Auditing Officers:

All offices of the Government having to do with the preparation, payment, and auditing of pay rolls are informed that the increase of compensation through percentages of regular compensation au

thorized by the several appropriation acts for the fiscal year 1918 should be shown upon the regular pay rolls and in form as follows: 1. Where the regular compensation is now shown upon the pay roll under a single column headed or otherwise indicating the total paid, the total compensation paid should be shown for each employee within the classes affected under three columns headed, respectively, "Regular Compensation," "Increase of Compensation," and "Total Paid." The three columns should be totaled, following the usual practice of making sheet total and a recapitulation or of carrying totals forward.

2. The increase of compensation is chargeable to an indefinite appropriation which will be given the title "Increase of Compensation," followed by the name of the Department or other Government Establishment. This appropriation title, with the total amount with which it is chargeable, should be placed upon the pay roll immediately under the appropriation chargeable with the regular compensation, the amount chargeable under the regular appropriation to be shown as heretofore.

3. The submission to this office for approval of forms of pay rolls, making the changes herein prescribed to provide for the increase of compensation, is not required.

4. Where payments are made on individual vouchers, increase of compensation will be stated thereon as a separate item from the regular compensation and be included in the total of the voucher, the respective appropriations chargeable to be stated as directed in paragraph 2 hereof. The 5 or 10 per cent increase may be shown on individual vouchers by writing, printing, or stamping "Increase compensation at - %," or similar wording.

5. A greater number of the acts authorizing the increase of compensation require administrative reports thereon to be made to Congress, and it is believed that by following the methods herein prescribed the pay rolls will present most of the data needed in a form that will make unnecessary the keeping of some separate accounts with respect thereto.

6. This circular does not apply to accounts relating to the postal revenues and expenditures therefrom.

7. It is requested that questions requiring the decision of this office as to the applicability to particular employees or classes of employees, etc., of the provisions for increase of compensation be submitted promptly by the Departments and Establishments concerned, and prior to May 15, 1917, where practicable, in order that as many questions as possible may be decided prior to July 1, 1917. W. W. WARWICK,

Approved:

W. G. MCADOO,

Secretary of the Treasury.

Comptroller.

Absence:

GENERAL INDEX.

A.

Due to misconduct-

Page.

Marine Corps, injury caused by, stoppage of pay for resulting absence
not authorized under act of August 29, 1916....

296

Navy, injury caused by, stoppage of pay for resulting absence under

act of August 29, 1916...

296

Leaves of. (See Leaves of absence.)

Without leave, Coast Guard, maximum punishment for....

63

Abstracts of title:

Purchase of, by War Department-

For land intended to be purchased, though afterwards condemned....
In re condemned land (Anacostia Flats)......

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Appropriation warrants, transfer, when issue of, by Secretary of Treasury
is proper, instead of transfer settlement by auditor..

Credit, personal, given on counter warrants..............

Collections, as damages to land before final acquisition of, by United
States, disposition to be made of.....

252, 271

175

528

Deposits, of internal-revenue receipts, to be made daily, including sums
covering uncomputed taxes...

285

Disbursements from general balances, Engineer Department, Army..
Duties and taxes, what collections of, are to be applied to benefit of Danish
West Indies......

622

574

Engineer Department, Army, disbursements from general balances..
Executive Departments, services performed by one for another..

622

119

Fines collected by collectors of customs, under act of July 16, 1892, as
amended.....

448

Funds donated to Indians in re roadway on Indian reservation not to be
deposited in Treasury..

48

Miscellaneous receipts-

Estimated value of public property transferred from one department
to another not to be covered in as, as proceeds of sale............
Proceeds of sales of shoes originally purchased for National Guard, to
be credited to.....

175

477

Withdrawal of money erroneously covered into Treasury as, on revision

of erroneous settlement by auditor...

175

Ordnance appropriations, charging to, value of material used from stock at
arsenals, and crediting fund "Replacing ordnance, etc.".

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Accounting-Continued.

Property, questions in re custody or possession of public property are gen-
erally matters relating to, and of no concern to accounting officers......
Refunds-

Part of penalty of bond, after payment of entire penalty, not authorized
Tax collected on sales or agreements of sale for grain not loaded or in
transit.....

Services by one department for another, appropriation chargeable.
Settlements, transfer, by auditors, proper in what cases only....
Special deposit accounts

Purpose of.....

Reimbursement from, of regular appropriations, in re services or pur-
chases (Engineer Corps, Army).

Transfer appropriation warrants. (See same title, subhead, Warrants.)
Warrants

Appropriation, transfer, when issue of, by Secretary of the Treasury,
instead of transfer settlement by auditor, is proper..
Counter, personal credit given on.........

Accounting officers:

Administrative approval of claims for traveling expenses (cab hire), not
binding on.....

Page.

175

609

620

119

252

435

435

252, 271

175

302

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Auditor for State and Other Departments, has jurisdiction in re post entry
fees, Customs Service....

597

Auditors

Auditor for War Department, jurisdiction of, in re claims of civilians
attending training camps........

217

Certification of claims by, for deficiency appropriations, when author-
ized......

275

Construction of statutes by-

Have jurisdiction to submit, as to jurisdiction to settle accounts
then being settled by another auditor...

448

Should be in clear and definite terms..

430

Disallowances, not authorized to make in disbursing officers' accounts
of items not paid by disbursing officer.......

453

Releases by contractors, directing warrants to be sent to administrative
offices pending execution of.......

611

Set-off-

Claims sounding in tort, whether may be subject of, by......................
Right and duty of, to make, under act of March 3, 1875, or other-
wise...

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Reconsideration of when claim for additional sum constitutes, and
is subject to all conditions incident to.....

133

Should be made on evidence before them, without suggesting that
administrative office obtain advance decision...
Transfer, when proper.....

20

252

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