1941, after the date of the statute, supra, he may at this time be granted compensation for the accrued leave to his credit at the time he entered upon military duty. Compare 21 Comp. Gen. 423, holding as follows (quoting from the syllabus):

If an employee returned to his civilian position from active military service prior to August 1, 1941, the date of approval of Public Law 202, granting to employees ordered to military duty the right to receive payment for accumulated and current accrued leave in addition to their military pay, he was not in a status upon which the statute could operate and is entitled merely to be recredited with such leave.

Also, if an employee who was in the military service on August 1, 1941, does not apply for the compensation covering the period of his accumulated leave until after his return to his civilian employment, he will be regarded as having elected to have such leave remain to his credit and cannot be paid therefor except for leave thereafter taken.

(B-21768)

TRANSPORTATION-DEPENDENTS-RETIRED ARMY OFFICERS ON ACTIVE DUTY-RAPID SUCCESSION OF STATION CHANGES Where a retired Army officer was ordered to a second permanent active duty station effective three months or less from the effective date of the orders fixing his first permanent active duty station and before his dependents had an opportunity to travel to the first station from their home, the transportation authorized for his dependents by the Military Appropriation Act, 1941, is not limited to that from the first to the second station, as is the case in successive station changes of officers on the active list of the Regular Army, but extends to transportation from their home to the second station.

Assistant Comptroller General Elliott to Col. W. M. Dixon, U. S. Army, January 15, 1942:

There has been considered your letter of October 30, 1941 (with enclosures), as follows:

Attached hereto is a voucher in the amount of $128.19 in favor of Colonel Malcolm P. Andruss, U. S. Army, Retired, covering reimbursement for travel of his dependents which has been presented to the undersigned, a disbursing officer, for payment.

From the attached orders it appears that this officer was placed on active duty effective on or about May 1, 1941, and directed to proceed from his home, Issaquah, Washington, to New York, New York, by par. 3, S. O. #88, W. D., 16 April 1941. This order was amended, however, by par. 5, S. O. #93, W. D., 22 April 1941, to direct that he proceed to Syracuse, New York, rather than to New York, New York. Par. 9 [8], S. O. #130, W. D., 5 June 1941, then relieved him from assignment and duty at Syracuse, New York, and assigned him to Wilmington, Delaware.

Claim is being made on the basis of cost for travel of his dependents from his home, Issaquah, Washington, to his second permanent station, Wilmington, Delaware, and is premised on the principle announced by the Comptroller General in decision dated September 11, 1935, 15 Comp. Gen. 193, concerning rapid succession of changes of stations.

The undersigned is in doubt as to whether reimbursement as claimed is authorized, and your decision is respectfully requested.

The amended order of April 22, 1941, recalling Colonel Andruss to active duty and fixing Syracuse, N. Y., as his duty station, is as follows (paragraph 5, War Department Special Orders No. 93):

Par. 3, S. O., 88, W. D., 1941, pertaining to Colonel Malcolm P. Andruss (0–1726), United States Army, retired, is amended to read as follows: "By direction of the President, Colonel Malcolm P. Andruss (0-1726) United States Army, retired, is placed on active duty, effective on or about 1 May, 1941, and is then assigned to duty in connection with recruiting at Syracuse, New York. He will proceed from his home Issaquah, Washington, to Syracuse, New York, and report by letter to the commanding general, Second Corps Area, for instructions. FD 1413 P1-06, 15-06 A 0410-01. (A. G. 210.62.) (19 Apr. 41)."

It appears that Colonel Andruss was on duty in Syracuse, N. Y., having reported May 11, 1941, pursuant to the above-quoted order when he received paragraph 8, War Department Special Orders No. 130, dated June 5, 1941, which is as follows:

Colonel Malcolm P. Andruss (0-1726), Coast Artillery Corps, is relieved from assignment and duty in connection with recruiting with station at Syracuse, New York, is assigned to duty in connection with recruiting with station at Wilmington, Delaware, and will proceed to that station and report for duty. The travel directed is necessary in the military service. FD 1413 P 1-06, 15-06 A 0410-01. (A. G. 210.62.) (2 June, 41).

The dependents of Colonel Andruss did not join him in Syracuse, N. Y. He states in his letter of September 10, 1941:

3. * * Shortly after I had located a home for the family-they were on the eve of joining me orders were received (Par. 8, S. O. 130, W. D., June 5, 1941-copy enclosed) relieving me from duty in Syracuse, N. Y., and assigning me to duty in Wilmington, Delaware, as District Recruiting Officer, Delaware District. I joined June 20, 1941.

4. I have just recently been able to locate a home for my family here in Wilmington and they are scheduled to leave Seattle for Wilmington on the 18th inst.

They left Issaquah, Wash., sometime in September 1941, when they traveled to Wilmington, Del.

In 15 Comp. Gen. 193, cited in your letter, supra, in support of the claim of Colonel Andruss, it was held as follows (quoting the syllabus):

Where circumstances resulting from a rapid succession of changes of stations prevent the selection of a shipping address prior to the receipt of another change of station orders, and no shipment has been made to the intermediate station or stations, transportation of household effects at Government expense, from the former (first old) station or from an intermediate point to the ultimate new station, is authorized, if the request is made with reasonable promptness, on the same basis as to limit of cost as had the ultimate new station been so assigned in the first order involved.

The conditions in the laws and regulations relating to the transportation of household effects of military personnel are different from the conditions in the laws and regulations relating to the transportation of dependents of such personnel on permanent change of station, and the decision cited in your letter, involving transportation of household effects, has no application to transportation of dependents.

With respect to transportation of dependents between permanent duty stations of officers of the Regular Army on the active list, the

rule incorporated in the Army regulations (paragraph 7g, AR 30–920, and paragraph 4b, AR 35-5320) and long recognized in the decisions of this office is that where an officer's dependents perform no travel incident to a permanent change of station before the officer is ordered to make another permanent change of station, the transportation authorized for them is limited to that from the last permanent station to the ultimate new station.

*

The Military Appropriation Act, 1941, approved June 13, 1940, 54 Stat. 356, provides an appropriation for "transportation, or reimbursement therefor, of * * dependents of military personnel, including those of retired officers ordered to active duty and upon relief therefrom." The purpose of this provision was to give financial aid to retired officers to defray the cost of transportation of their dependents when ordered to active duty from their homes, and where the needs of the service are such that a retired officer is ordered from his first permanent active duty station a short time after reporting thereto, and before he succeeds in securing living accommodations for his dependents, or before the dependents have an opportunity to travel from their home to the first permanent duty station, it does not appear necessary or proper to extend to such a case the rule with respect to successive permanent station changes of officers on the active list, at least not in cases where the time between the effective date of the orders fixing the first duty station and the effective date of the orders fixing the second duty station is three months or less. It should be understood that this decision does not affect in any way the rule with respect to officers on the active list of the Regular Army as stated above and is based entirely on the language of the appropriation act quoted above and here applicable.

In accordance with the foregoing, the voucher covering the cost of the transportation of the dependents of Colonel Andruss from their home, Issaquah, Wash., to Wilmington, Del., is returned herewith for payment, if otherwise correct.

(B-22442)

COMPENSATION DEDUCTIONS—SUBSISTENCE IN KIND-TEMPORARY ABSENCES ON OFFICIAL BUSINESS

Where employees whose contracts of employment require that the reasonable value of Government quarters and subsistence furnished them be deducted in accordance with section 3 of the act of March 5, 1928, from their gross salary are prevented from receiving meals, ordinarily furnished in kind, by reason of absence from headquarters on official business, the salary deductions may be reduced in amounts equivalent to the determined value of the meals not received.

470350m-42-44

Comptroller General Warren to the Administrator of Veterans' Affairs, January 15, 1942:

There has been considered your letter of December 8, 1941, as follows:

The Veterans' Administration is considering the promulgation of a provision of Regulations and Procedure which would authorize an employee, whose contract of employment provides that subsistence will be furnished him by the Government, to be reimbursed the cost of meals which he necessarily procures at his own expense while performing official duty away from the Station to which he is assigned.

The cases which will be involved are those where employees, such as attendants, are required to perform travel of short duration between the hours of 8:00 Á. M. and 6:00 P. M. on the same day, and reimbursement of subsistence expenses would not be authorized by the Standardized Government Travel Regulations. A similar case was involved in 6 Comp. Gen. 417, but the circumstances are now different from those obtaining at the time of the decision, since a change has been made in the contracts of employment.

Prior to the date of the decision it was the practice to include in the contracts of employment of those employees who were to be furnished subsistence by the Government the provision that a salary at a certain rate per annum with subsistence would be paid and an example of those contracts of employment is shown by the attached exhibit No. 1.

At present it is the practice to provide in the contracts of employment of such persons that a salary of a certain rate per annum will be paid with deductions of specified amounts for subsistence or any other service which is to be furnished under the contract of employment. An example of this form of contract of employment is shown by the attached exhibit No. 2.

The meaning of the symbols which are used to designate the classes of quarters, subsistence, and laundry to be furnished by the Government are outlined in Paragraph 9298 of Veterans' Administration Regulations and Procedure, which is as follows:

"Appointment letters will authorize the furnishing of quarters and/or full subsistence and/or laundry. Symbols will be used in personnel journal transactions and in appointment letters to indicate the value of separate allowances. The symbols herein specified must be used; they are understood by the General Accounting Office.

"Quarters-type of quarters will be indicated ('A', 'B', 'C', or 'D'). The number of rooms will be indicated. For instance, the symbol for a class A three-room, kitchen and bath dwelling unit will be 'A3.' It will be assumed that the dwelling unit is furnished unless otherwise indicated. If unfurnished, the symbol will be italicized as 'A3.'

"Where breakfast room or dining alcove is provided in lieu of a dining room it will be indicated by 'X', for instance, ‘A3X.'

"In case of non-housekeeping quarters (one room) the numeral '1' will be placed before the letter 'A', 'B', 'C', or 'D'; if the non-housekeeping unit contains more than one room, the number in front of the letter will so indicatefor instance, 2A. The number of occupants, whether one or more, will be indicated immediately thereafter. The numeral '3' after the letter, therefore, will indicate three or more in a room. If the room has a bath, the symbol will be italicized. For instance, where one employee is occupying class A nonhousekeeping quarters, with bath, the symbol will be '1A1.' If maid service is not furnished, the letter A, B, C, or D will be placed in parentheses, for instance, 1(B) 2SL.

"Quarters classified as D will be described simply by placing in parenthesis the yearly value thereof, per employee, established in central office in accordance with R. & P. 3951; for instance, 'D (60).'

"'D' also will be the symbol used for other quarters for which special rates are established, with the yearly value authorized by central office indicated in parentheses. Thus, the symbol 'D' is not restricted to refer to only quarters that are class D.

"Subsistence-'S' will indicate subsistence, the value of which is $22.50 a month; "T,' the value of which is $27.50 a month. ('U' will indicate subsistence, one meal a day, cafeteria, $7.50 a month; 'V, two meals a day, cafeteria, $15.00 a month; 'W,' one meal a day, waiter service, $9.15 a month; 'Y,' two meals a day, waiter service, $18.30 a month.)

"Laundry-L' will indicate personal laundry, the value of which is $2.50 a month; 'M,' laundry of household linen, the value of which is $2.50 a month; 'N,' laundry of household linen, the value of which is $4.00 a month.

"As a composite example of the symbols given above is the following, showing occupancy by an employee, salary $3000 per annum, stationed at a facility, of a class A three-room, kitchen and bath dwelling unit, furnished with breakfast room in lieu of a dining room, and laundry (household linen); $3900 (A3XM $600). The method of showing salary and allowances as indicated in this example will be followed. The total salary will be indicated, then the allowances furnished and the total value of the allowances."

The charges to be made for meals furnished persons other than employees and for meals furnished employees upon a basis other than in accordance with a contract of employment are outlined in Paragraph 957 of Veterans' Administration Regulations and Procedure, which is as follows:

"The value of subsistence furnished other than under contract of employment is as follows: Where less than full subsistence-that is, less than three meals per day-is furnished station employees or Veterans' Administration employees detailed to a station other than with travel allowance, the charge for all classes will be (regardless of the source of payment), breakfast, 30 cents; dinner, 40 cents; and supper, 30 cents. At facilities where the main meal is served in the evening, the charges will be breakfast, 30 cents; noon meal or luncheon, 30 cents; evening meal or dinner, 40 cents. For Veterans' Administration employees in travel status, concessioners, guests of patients, members or employees, and welfare workers of any organization, the charge will be 50 cents for each single meal or $1 per day for three meals. Under no circumstances will meals be furnished gratuitously (see R. & P. 955 (E) for meals for entertainers). The charge for full subsistence (for employees) will be in accordance with rates fixed in R. & P. 9294 (also see R. & P. 9302).”

The charges to be made for subsistence furnished employees in accordance with the terms of a contract of employment are outlined in Paragraph 9294 of Veterans' Administration Regulations and Procedure, which is as follows:

"Value of Subsistence-(A) For an employee receiving waiter service, table cloths, linen napkins, etc., in connection therewith-$27.50 a month (for full subsistence; $18.30 a month for two meals a day; $9.15 a month for one meal a day).

"(B) For an employee furnished subsistence in cafeteria or family style or in a manner other than indicated in Paragraph (A)—$22.50 a month, (for full subsistence; $15.00 a month for two meals a day; $7.50 a month for one meal a day.) At those facilities where a limited type of waiter service is furnished to employees on a subsistence basis, in main dining rooms, where both patients and/or members and employees eat their meals, there being no separate dining room for personnel, the charge for subsistence is $22.50 a month."

In arriving at these rates consideration was given the normal amount of leave which would be taken by the employees at which time meals would not be consumed.

The data regarding the amounts charged for subsistence furnished various classes of persons is considered pertinent to the question at issue, since it does not appear unreasonable to limit accordingly the maximum amount allowable as reimbursement for a meal which an employee necessarily secured away from his official Station.

It is requested that the matter be given consideration by your office and that this Administration be advised as to whether reimbursement is permissible under the circumstances outlined and also as to the maximum amount which may be allowed for each meal procured under these circumstances.

It is understood from your above-quoted letter that there is contemplated the promulgation of a provision of regulations and procedure which would provide for a proportionate reduction of the amount deducted from the gross salary of certain employees of the Veterans' Administration in those cases where by reason of their absence from headquarters, on official business, the employees are prevented from receiving certain meals to which they are entitled in kind by virtue of the contract of employment, rather than s