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B-255792.2 1 (1995-11-09)

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Comptroller General
of the United States
Washington, D.C. 20548

Decision





Matter of: Admiral Jonathan T. Howe, USN
            (Retired)-Reconsideration

File:       B-255792.2

Date:       November 9, 1995

DIGEST

Prior decision which held that change in retirement date of officer by Naval Board
for the Correction of Military Records permitted officer's accrued leave to be
liquidated at 0-10 rather than 0-8 rate is modified because officer was retained on
active duty for one month following corrected retirement date and regulation
implementing 37 U.S.C. § 501(b)(1) states that leave is to be liquidated at rate of
basic pay at time of discharge.

DECISION

The Defense Finance and Accounting Service has requested reconsideration of our
decision in the matter of Admiral Jonathan T. Howe, USN (Retired), 73 Comp.
Gen. - (1994) (B-255792, May 9, 1994), in which we found that Admiral Howe
was entitled to have his accrued leave liquidated at the grade of Admiral (0-10)
rather than the grade of Rear Admiral (0-8). For the reasons which follow, we
modify our prior holding.

Admiral Howe was serving in a position under 10 U.S.C. § 601 for which he was
entitled to the grade of 0-10, Admiral. However, Admiral Howe was to revert to his
permanent grade of 0-8, Rear Admiral, prior to his projected retirement sometime
before June 4, 1992. As a result, legislation was enacted to continue him in the
grade of Admiral through June 4, 1992. See Pub. L. No. 102-297, June 2, 1992,
106 Stat. 216. Admiral Howe, however, was not transferred to the retired list until
July 1, 1992, by which time the extension of his 0-10 grade had expired, so that the
60 days of excess leave he had accumulated were liquidated at the 0-8 rate to which
he had reverted.

Section 1370 of title 10, United States Code, provides that an officer may be retired
in the grade in which he was serving under 10 U.S.C. § 601, in the discretion of the
President with the advice and consent of the Senate. Although the President had


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