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B-239138 1 (1991-09-25)

handle is hein.gao/gaobadnym0001 and id is 1 raw text is: ComptroUer General of th e Uited States Wubntfou, DO 2084 Decision Matter of: Interest on Late Payments of Mandatory Employee Incentive Awards rile: B-239138 Date: September 25, 1991 DIGEST Federal agency and labor union have adopted provisions in collective bargaining agreement that specify criteria for granting cash incentive awards, impose deadlines for the agency's payment of such incentive awards and require the agency to pay interest on late payments of awards. Under these circumstances incentive awards constitute pay, allowances, or differentials for purposes of the Back Pay Act, 5 U.S.C. § 5596, and the Act (including its interest provision) applies in the case of failure of an agency to comply with award payment deadlines it has agreed to in collective bargaining. DECISION This decision responds to a question presented to us by a joint submission from the Internal Revenue Service (IRS) and the National Treasury Employees Union (NTEU), Chapters 83 and 193, pursuant to 4 C.F.R. Part 22 (1991). The issue is whether a provision proposed to be included in a collective bargaining agreement between IRS and NTEU which requires IRS to pay interest if it makes a late payment of a mandatory award to an employee is legally supportable. For the reasons set forth below, we conclude that the provision is legally supportable. BACKGROUND The national collective bargaining agreement between IRS and NTEU contains a section, entitled Mandatory Performance Awards, which requires that employees who attain an average s'.core of 5.0 for all critical elements in their performance ratings shall receive a mandatory performance award of at least 2 percent of salary. According to the submission, these are incentive awards payable pursuant to 5 U.S.C. § 4503.

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