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as the relationship now shown to exist continues, for any period during which public quarters are not provided and available for the dependent.
(B-17898) SALE OF SURPLUS REAL ESTATE_DISPOSITION OF PROCEEDS The proceeds realized from the sale of real estate, turned over to the Public
Buildings Administration for disposition as surplus real estate under the act of August 27, 1935, as amended, after acquisition by the Farm Credit Administration at foreclosure proceedings upon default of loans made by the latter Administration, are for deposit and covering into the Treasury as miscellaneous receipts, under the title “Sale of Land, Public Buildings Administration,” and not for deposit to the credit of any appropriation or
fund of the Farm Credit Administration. Comptroller General Warren to the Federal Works Administrator, July 3, 1941:
I have your letter of June 12, 1941, as follows: The Farm Credit Administration acquired a parcel of real estate in Cayey, Puerto Rico, through the foreclosure of a mortgage held as security on defaulted loans made under authority of the Emergency Relief Appropriation Act of 1935, 49 Stat. 115 and Executive Order No. 7305, dated February 28, 1936; also a parcel of real estate in Leslie County, Kentucky, which was acquired at an execution sale upon default of two loans made respectively under the Joint Resolution of December 20, 1930, 46 Stat. 1032, and the acts of January 22, 1932 (R. F. C.), 47 Stat. 5, and February 4, 1933, 47 Stat. 795. Both parcels were reported as surplus real estate to the Public Buildings Administration for disposition under the act of August 27, 1935, 49 Stat. 885, as amended (U. S. C. Title 40, sec. 304a). The Farm Credit Administration has requested that, pursuant to (1926) 6 Comp. Gen. 337, the net proceeds of any sales of said realty, to the extent that they may be adequate, be credited as follows: Miscellaneous receipts.. Repayment of principal on emergency crop Symbol No. 125427 loans Farm Credit Administration (emergency relief)--
$799. 74 Miscellaneous receipts.. Interest on emergency crop loans, Farm Credit Symbol No. 121753 Administration (emergency relief)
121, 12 Total (re: Cayey, P. R., realty)----
920. 86 Appropriation symbol.. Loans to farmers in drought and storm-stricken No. 121/23018 areas, emergency relief 1931-32_
90, 53 (Old No. 4701/2597) Miscellaneous receipts.. Interest, farmers' seed and feed loans.-- 25. 04
Symbol No. 121140
(Old No. 471044) Receipt title
Crop Production Loan Funds Acts of January No. 126850.1
22, 1932, and February 4, 1933 (R. F. C.)- 36. 25 (Old No. 476850)
Total (re: Leslie County, Ky., realty)--
151. 82 Your opinion is requested as to whether the net proceeds of the sales of this realty pursuant to the act of August 27, 1935, may be credited as requested to the respective original appropriation accounts of the Farm Credit Administration or must be deposited into the Treasury as "Miscellaneous Receipts Symbol No. 805598, Sale of Land, Public Buildings Administration” (other miscellaneous receipts Public Buildings Administration accounts being credited with the proceeds of leases and assignments made under the act of August 27, 1935).
Your early consideration of this matter would be greatly appreciated.
Irrespective of what appropriations might have been for crediting had the Farm Credit Administration been successful in selling the properties for cash at the foreclosure proceedings, the fact remains that the properties were not so sold and when bid in by the Farm Security Administration the title thereto vested in the United States. When declared surplus and turned over to the Public Buildings Administration, they became subject to disposition under the act of August 27, 1935, 49 Stat. 885, as amended by the act of July 18, 1940, 54 Stat. 764. There appears to be nothing in that act requiring that the Federal agency originally holding the property should receive credit or be reimbursed therefor. The act permits at least four different treatments of the property so received by the Public Buildings Administration: It may be retained for occupancy by some other Government agency, it may be leased to private persons or firms pending sale, it may be sold, or it may be demolished. Section 2 of the act further provides that if repairs or alterations are required when assigning space to other Federal agencies, such agencies shall pay for the repairs and alterations in an amount not in excess of the rent which they would otherwise have been required to pay for similar space. If the cost of the repairs be less than the estimated rent, the balance is to be covered into the Treasury as miscellaneous receipts, no part thereof being required to be paid to the agency which declared the property surplus. The act makes no provision for payment to the surrendering agency if the property is to be used without repairs or alterations, if it be demolished, or if it be sold.
In view of the foregoing I have to advise that the proceeds realized from the sale of the properties involved in these cases are not for deposit to the credit of any appropriation or fund of the Farm Credit Administration, or for its account, but are for deposit and covering into the Treasury as miscellaneous receipts under the symbol and title “805598 Sale of Land, Public Buildings Adminstration."
SUBSISTENCE-PER DIEMS-FRACTIONAL DAYS
An employee in a travel status away from his permanent headquarters for
an extended period of more than 24 hours who had agreed that no per diem in lieu of subsistence would be payable at a certain temporary duty station may be paid one-fourth of a per diem for any part of the four quarters of the calendar day-beginning at midnight-spent in a travel status away from the temporary duty station. Computation of per diem for continuous travel of less than 24 hours away from a permanent official station, in which case the quarter-day periods are computed from the time
of departure, distinguished. Comptroller General Warren to the Secretary of Labor, July 5, 1941:
Reference is made to letter dated April 28, 1941, from the Chief, Division of Budgets and Accounts, Department of Labor, as follows:
The attached voucher of Mr. L. J. Smith, in the sum of $2.50, making reclaim of per diem in lieu of subsistence which was administratively deducted from
his account for the month of January 1941, and which has been certified for payment by your office, is returned for further consideration, attention being invited to the following facts:
Mr. Smith's home is in the District of Columbia and it has been informally anderstood between himself and the Conciliation Service that no claim for per diem would be made while in Washington, D, C. This fact can readily be noted by an examination of his account for the month of January 1941, which shows that while he was away from his official station during the entire month he claimed per diem only while absent from Washington, D. C., amounting to 634 days. This arrangement would place him in a per diem status only while away from his official station, Amarillo, Texas, and Washington, D. C.
The voucher in question reclaims per diem which was deducted for absences on January 10 and 13, 1941. On January 10th Mr. Smith left Washington D. C., at 9:00 a. m., and returned thereto at 8:05 p. m., and claimed threefourths day per diem. He was allowed one-half day. On January 13th he left Washington, D. C., at 10:30 a. m. and returned at 8:05 p. m. and claimed three-fourths day. He again was allowed one-half day.
In each case he was in a per diem status less that twelve hours and in accordance with the practice which has been followed by this department in the audit and approval of travel vouchers one-half day was allowed.
In view of the facts stated and the difficulties that will be experienced in adjusting the accounts of many other employees whose claims for per diem for similar periods have been handled in a like manner, it is respectfully requested that this voucher be again carefully considered.
If it is still your opinion that this voucher should be paid, I would appreciate your advising me, in detail, just where this account differs from those in which your office has consistently held that per diem for absences of more than six hours and less than twelve hours must be limited to one-half day,
Paragraph 51 of the Standardized Government Travel Regulations provides, in pertinent part, as follows:
51. Day defined.-In computing the per diem in lieu of subsistence for continuous travel of more than 24 hours the calendar day (midnight to midnight) will be the unit, and for fractional parts of a day at the commencement or ending of such continuous travel, constituting a travel period, one-fourth of the rate for a calendar day will be allowed for each period of six bours or fraction thereof. For continuous travel of less than 27 hours, constituting a travel period, such period will be regarded as commencing with the beginning of the travel and ending with the completion thereof, and for each six-hour portion of the period or fraction thereof one-fourth of the rate for a calendar day will be allowed: *
By Travel Order No. 41-61, dated July 1, 1940, L. J. Smith was authorized to travel from Amarillo, Tex., to “Tampa, Fla., and other points in the United States necessary to carry out his assignments for the fiscal year 1941” and there was authorized therein a per diem of $5 “while away from his official station on official business.” Amarillo, Tex., not Washington, D. C., is shown to have been the official headquarters of Mr. Smith during the period involved. See D. O. voucher 1278198, covering December 1940 expenses; also, D. O. Voucher 1465563 covering January 1941 expenses, in the January 1941 and February 1941 accounts respectively of G. F. Allen, chief disbursing officer, symbol 1-100.
In the audit of the reclaim voucher here in question this office took into consideration the informal understanding between Mr. Smith and the administrative office that per diem would not be payable while he was in Washington, D. C.
There are two rules stated in that part of paragraph 51 of the Standardized Government Travel Regulations, above quoted, for computing fractional per diems: (1) covering continuous travel of more than 24 hours away from the employee's official headquarters— not while away from a temporary duty station, in this case Washington, D. C., where it has been agreed no per diem would be payable—and (2) covering continuous travel of less than 24 hours away from the employee's official headquarters. Under rule (1) the day is divided into four quarters, viz, (a) from midnight to 6 a. m., (6) from 6 a. m. to 12 noon, (c) from 12 noon to 6 p. m. and (d) from 6 p. m. to midnight. An employee who has been absent from his official headquarters in a continuous travel status for more than 24 hours is entitled to one-fourth of the per diem allowance for absence during all or any fraction of each of the four quarters of the calendar day. Under rule (2) the period of absence of less than 24 hours from official headquarters is divided into 6-hour periods beginning with the time of departure and ending with the time of return to official headquarters, and an employee is entitled to one-fourth of a per diem for absence during each such 6-hour period or fraction thereof.
In the case of Mr. Smith the administrative office applied rule (2) apparently on the basis that the fractional day's absence from Washington, D. C., the temporary duty station of the employee, should be regarded the same as though it were a fractional day's absence from his official headquarters, Amarillo, Tex. This view of the matter is incorrect. As Mr. Smith had been in a travel status away from his official headquarters at Amarillo, Tex., for an extended period of more than 24 hours he was entitled to one-fourth of per diem for any part of the four quarters of the calendar days January 10 and 13, 1941, he spent in a travel status away from Washington, D. C., at which it was agreed no per diem would be payable. In other words, rule (1) rather than rule (2) stated in paragraph 51 of the Standardized Government Travel Regulations is properly applicable in this case. 18 Comp. Gen. 701, 702. As he was absent from Washington, D. C., on January 10 and 13 during three-quarters of each of the calendar days, to wit, a part of the second quarter, 6 a. m. to 12 noon, all of the third quarter, 12 noon to 6 p. m., and a part of the
, fourth quarter, 6 p. m. to 12 midnight, he is entitled to three-fourths of a per diem for each of those days.
The case of Robert C. Fox referred to by the administrative office in the reply dated March 24, 1941, to Preaudit Difference Statement dated February 10, 1941, regarding the present voucher, is different. See D. O. voucher No. 702193, in the October 1940 accounts of G. F. Allen, chief disbursing officer, symbol 1–100. Mr. Fox left his official
station September 9 at 10 a. m. and returned thereto September 10, 1940, at 9:50 a. m., a continuous travel of less than 24 hours by 10 minutes, for which, under rule (2) stated in paragraph 51 of the Standardized Travel Regulations above quoted, he was properly paid one-fourth of a per diem for each 6-hour period computed from the time of departure to the time of return, or a total of 1 day. The difference lies in the fact that Mr. Fox was actually in a travel status from his official headquarters for less than 24 hours, whereas, Mr. Smith was absent from his official headquarters, Amarillo, Tex., in a travel status for an extended period of more than 24 hours. While, because of the informal agreement with the Department of Labor, no per diem was claimed by Mr. Smith for the time spent in Washington, D. C., his temporary duty station, that circumstance alone is not sufficient to establish that he was not in a travel status more than 24 hours away from his official station at Amarillo, Tex.
Accordingly, the audit action on the reclaim voucher in favor of Mr. Smith was correct. The voucher will be returned in due course through the usual channels, payment thereon being authorized.
TRAVELING EXPENSES—TRANSFERS OF NEW EMPLOYEES FROM
PLACE ASSIGNED FOR TRAINING AND DUTY
Newly appointed employees who are first assigned for training and duty at
Washington, D. C., or elsewhere, may be paid their traveling expenses from such place of training and duty to subsequently assigned duty stations. 10 Comp. Gen. 222, involving the performance of temporary duty
before reporting to first duty station, distinguished. Comptroller General Warren to the Federal Works Administrator, July 7, 1941:
Consideration has been given your letter of June 3, 1941, as follows:
Reference is made to the attached Preaudit Difference Statements in connection with vouchers of the following employees of the Public Buildings Administration of this agency:
Mr. Lester Scheier, construction engineer.
Mr. Adam M. Strack, project accountant. In each of these cases the voucher was not certified on the basis that the traveler was a newly appointed employee and was required to bear the expenses incurred by him in reporting to his first duty station.
In connection with these matters your attention is invited to the fact that in the prosecution of the defense housing program it is imperative that every possible means be employed to avoid delay. In anticipating the assignment of personnel necessary to perform the many phases of work involved, it has been considered highly impracticable, in view of the amount of time necessarily