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AIMD-95-142R 1 (1995-05-17)

handle is hein.gao/gaobackvc0001 and id is 1 raw text is: GAO Unitd Stte O General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-259684 May 17, 1995 Ms. Evelyn M. White Director of Personnel Department of Agriculture Dear Ms. White: This letter responds to your request for guidance regarding the order of withholding precedence for deductions from federal employees, wages. You noted that Title 6, Pay, Leave, and Allowances, of GAO's Policy and Procedures Manual for Guidance of Federal Agencies and the Office of Personnel Management (OPM) regulations require a different order of withholding for voluntary contributions to the Thrift Savings Fund, and that Title 6 is silent regarding garnishment of federal wages for commercial debts. Section 5.3 of Title 6 lists 19 items in the order of withholding precedence from employees' wages, beginning with retirement amounts as the first and ending with the Internal Revenue Service levy for back federal income taxes as the last. However, OPM regulations that establish priority for withholding certain items before other items take precedence over Title 6. OPM's precedence results from the exercise of its authority to regulate garnishments. The laws requiring garnishment for child support and alimony payments' and for payment of commercial debts2 authorize the President to promulgate regulations for implementation. By Executive Order, the President delegated those authorities to OPM.3 OPM's regulations define voluntary contributions to the Thrift Savings Plan as normal retirement amounts which are to be deducted from employees' pay in the same order of 'Public Law 93-647. 2Public Law 103-94. 3Executive Order 12105, December 19, 1978, as amended by Executive Order 12107, December 28, 1978, and Executive Order 12897, February 3, 1994. GAO/AIMD-95-142R Withholding Precedence (USDA)

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