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B-193867 1 (1979-07-11)

handle is hein.gao/gaobadhju0001 and id is 1 raw text is: DECISION THE COMPTROLLER GENERAL OF THE UNITED STATES W WASHINGTON. D.C. 2054E FILE: B-193867 C DATE: July 11, 1979 MATTER OF:Use of imprest funds for partial and emergency salary Payments' DIGEST: GAO has no objection to Treasury Department proposal to authorize, in limited circumstances, use of imprest funds for partial salary payments to new employees and for certain emergency salary payments, as long as pay- ments do not represent advance payments, proposal is coordinated with Office of Personnel Management and Office of Management and Budget to assure consistency of regulations, and time and attendance reporting requirements are satisfied. This decision is in response to a from a ioner, Fiscal Service, Department of the Treasury (Treasury), for our views on a proposal to permit the use of imprest funds (1) to make emer- gency salary payments without specific advance approval by Treasury, and (2) to make partial salary payments to new employees early in the week following the first week of employment. Currently, Treasury permits agency use of imprest funds for emergency salary payments in the following situations: 1. Payments to employees who are not issued a check on the scheduled payday due to an administrative error or to a delay in processing necessary documents; 2. Payments to youths hired under special programs for the disadvantaged during the initial pay period when waiting for the normal payday would impose a serious financial hardship; and 3. Payments to employees who receive a salary check for less than 90 percent of the net amount due. Under current procedures, each agency wishing to use imprest funds in this way must obtain Treasury's advance approval. Treasury further requires that such payments be entered on agency payroll records, that no payments be made prior to the time work has been performed and compensation earned, and that imprest funds be used only in locations not situated near a disbursing center. Treasury 5L~Lc~ Use o eJ~&c~j ss54

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