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B-199339 1 (1981-08-25)

handle is hein.gao/gaobadjrn0001 and id is 1 raw text is: 

U. •


DECISION





FILE: B-199339


THE COMPTROLLER GENERAL
OF THE UNITED 8TATEB
WASH INGTON. 0. C. 20548


DATE:


AUG 2 5 1981


MATTER OF: Payments for quarters maintenance and operation
                expenses from salary deductions for quarters


Forest Service may transfer amounts of payroll
deductions for use of Government quarters to
separate appropriation accounts used to fund
maintenance and operation of such quarters, even
though salary expenses may be paid from several
different accounts for a single employee.
5 U.S.C. § 5911(c) does not preclude consolidation
of various salary deductions for administrative
convenience in making payment§ for maintenance
expenses. 59 Comp. Gen. 235 (1980) modified.


     The Director, Office of Fiscal and Accounting Management,
Forest Service, Department of Agriculture, requests clarification
of our decision 59 Comp. Gen. 235 (1980), concerning the proper
appropriation to be credited with payroll deductions for use of
Government quarters. The specific inquiry is whether the Forest
Service may credit the amount of the deductions to the appropria-
tion account that funds the maintenance and ooeration services for
quarters and facilities, rather than the appropriations to which
the employee salaries are charged. Te conclude that there is
authority to credit the maintenance and operation appropriation
account customarily used to fund such services. 59 Comp. Gen. 235,
supra, is clarified.

     In our 1980 decision, we noted and agreed with the position
of the Office of Management and Budget that deductions from
employees for maintenance and operation expenses of Government
quarters occupied by them should be treated as reimbursements
(rather than refunds of in-kind 'alary ;a-~ents) to be credited
to the apprcpriation or fund account that provides the service
under the authority of 5 U.S.C. § 5911(c).

     That section provides that payroll deductions for these
expenses shall remain in the applicable appropriation or fund.
Because the appropriations from h. ich Forest Service salaries are
paid are also available for the payment of operation and maintenance
expenses of Government quarters, we interpreted section 5911(c) as
allowing retention of deductions in the salary appropriations for
use in defraying operation and maintenance expenses. The alterna-
tive, absent section 5911(c), would have been deposit of the deduc-
tions in the Treasury, pursuant to 31 U.S.C. S 484.


DIGEST:


&J.Z

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