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COMPTROLLER GENERAL OF THE UNITED STATES
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- ..,, ... . ., ¢.ASI4INOTON lD.C. -
B-200170
JUL'2
° 8 - - .
The Honorable John D. Dingell
Chairman,- Subcommittee on Oversight
and Investigations
Committee-on Energy and- Commerce- . ..--: .-.--J
House of Representatives .
De ar-M Chairarr-
This is in response to your request for an opinion regarding
the validity of a recent Department of Energy (Energy) contention
that Energy, with the concurrence of the Office of Management and
Budget (OMB), can use fiscal year .(FY) 1981 appropriations to make
severance payments extending into FY 1982 to employees of the Office
of Hearings and Appeals, among others, who would be involved in a
reduction-in-force (RIF) expected to be implemented in FY 1981.
Fiscal year 1981 appropriations for the OHA are set forth in
Pub. L. No. 96-514, 94 Stat. 2957, Department of the Interior
and related agencies Appropriations, fiscal year 1981. This is a
lump sum appropriation !f]or necessary expenses in carrying out
the activities of * * * Che Office of Hearings and Appeals, * * *
and is used, among other purposes, for payments of-salaries and
expenses incurred during that fiscal year. Any costs associated
with a RIF would, in our opinion, also be a necessary expense
of OHA to be funded from OHA appropriations.
If a RIF is instituted, eligible employees who are involun-
tarily separated are entitled to be paid severance pay in regular
pay periods by the agency from which separated. 5 U.S.C. S 5595(b).
The amount and duration of these payments is calculated according
to the formula set forth in 5 U.S.C. § 5595(c). The entitlement
ceases if the employee is rehired by the Federal Government.
5 U.S.C. S 5595(d).
On the question of which fiscal year's funds should be charged
for severance payments which are made during successive fiscal
years, section 25.1 of OMB Circular A-34, Instructions for Budget
Execution states in pertinent part:
A. PERSONAL SERVICES AND BENEFITS
Obligations incurred
W* * *Severance pay will be reported as an
obligation of the pay period covered, on a pay
period by pay period basis.* * *
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