period except for the nine days he was in the naval hospital at Puget Sound; the records of the allotment were readily available to Lieutenant Stubbs as disbursing officer for that vessel, in fact, his crew roll under account No. 575 bears a correct notation of Corser's allotment, which notation was available for reference in taking up the account on the same roll under No. 1594; it, therefore, appears the account was transferred and taken up on the Idaho during the month of January, 1927, and checked thereafter from February, 1927, to January, 1928, inclusive, and then checkage was stopped.

A disbursing officer in possession of the facts necessary to enable him to make proper adjustments in a pay account and to pay the correct balance is responsible for any overpayment resulting from his failure to make the adjustments. 15 Comp. Dec. 306; 60 MS. id. 1579, 133 S. & A. Memo. 2017; 3 MS. Comp. Gen. 277; 5 Comp. Gen. 63; 6 id. 522. Lieutenant Stubbs was in possession of all the facts necessary to enable him to make the correct adjustments in Corser's pay account and had he made such adjustments there would have been no overpayment. Credit, accordingly, must be disallowed in his official account and action in that respect by this office will be taken at once. Major Smith's case, 14 Ct. Cls. 114; Stevens v. United States, 41 Ct. Cls. 344, 351.

(A-13327) (A-24863)

PAY-STOPPAGES-DISHONORABLY DISCHARGED ENLISTED MAN

OF THE ARMY

The fact that the report of a board of officers finding an enlisted man of the Army indebted to the company fund was not approved until a few days after he was sentenced by a general court-martial to be dishonorably discharged and to forfeit all pay and allowances due and to become due, is immaterial as affecting the question whether such indebtedness may be entered as an authorized stoppage on the pay roll and deducted at the time of the adjustment of his account.

Comptroller General McCarl to Capt. A. C. Harden, United States Army, November 8, 1928:

There has been received your letter of September 5, 1928 (forwarded by Chief of Finance, October 16, 1928), as follows:

The attached supplemental pay roll covering the dishonorable discharge of Private Ricardo Castuera, Serial No. R-310,756, formerly sergeant, Battery "C," 92nd Coast Artillery (PS), has been submitted to the undersigned for payment and decision is requested as to whether or not payment is authorized in accordance with the remarks appearing on the pay roll. The doubt in this case arises in connection with the proposed payment of $207.48, or a part thereof, to the battery fund, Battery "C," 92nd C. A. (PS), pursuant to the findings of a board of officers and approved by the commanding general, this station, and also approved by Headquarters Philippine Department. A copy of said board proceedings is inclosed herewith.

There is also inclosed herewith a copy of General Court-Martial Orders No. 13, Headquarters Philippine Department, dated August 7, 1928, approving the conviction and dishonorable discharge of then Sergeant Castuera for a

violation of the 93rd article of war. The sentence was adjudged July 16, 1928, and carries a forfeiture of all pay and allowances due or to become due.

Since the approval of the findings of the board of officers is shown as July 28, 1928, and the courts martial sentence was adjudged July 16, 1928, the disbursing officer has refused to effect payment until it is authoritatively determined whether or not the findings of the board of officers can be made retroactive, and whether or not said findings have any legal effect on a matter which has been adjudged by an agency acting within its jurisdiction.

The undersigned is the accountable disbursing officer at this station.

The remarks appearing on the pay roll referred to are as follows:

Private

Castuera, Ricardo

Serial Number
R310756

Over yrs. serv 12

EG Dec 1/27. Dishon Disch at Ft Mills, PI, Aug. 15/28. Sentd to be rd to Pvt fr Sgt. Dishon Disch forf all pay & alws due or to become due & confmt at hard labor for 5 yrs. GCMO 13, Hq PD, Manila, PI, Aug 7/28. Due US at date of Disch for: Engr Prop $2.31; C&E $4.80; Btry Fund, Btry C, 92d Ca, (PS), Ft Mills, PI, appvd report of board, of Offi dated Jul 28/28 $207.48; Btry Fund Btry C, 92d CA (PS), Ft Mills, P. I. 25¢. Due sol for Clo not drawn in kind $95.13. Last pd to incld May 31/28 by Captain A. C. Harden, FD.

Section 4818, Revised Statutes, provides:

For the support of the Soldiers' Home the following funds are set apart, and are hereby appropriated: All stoppages or fines adjudged against soldiers by sentence of courts-martial, over and above any amount that may be due for the reimbursement of Government, or of individuals all forfeitures on account of desertion;

*

Paragraph 5d (3), A. R. 345-155, as amended by Changes No. 2, July 2, 1927, provides:

In all cases of desertion, of sentence to be dishonorably discharged, or when a soldier is discharged or dropped from the records by reason of fraudulent enlistment, except when deposits are due (see par. 2, AR 345-475), the soldier's account will be stated in full on a supplemental pay roll showing rank or grade, date to which last paid, and by whom. All stoppages and charges (special care being taken to note all dues to post exchanges, company fund, etc.) and credits for deposits, etc., and the balance due the United States or due the soldier on account of clothing and, when the change of status indicated above occurs within the first six months of enlistment, the money value of clothing drawn since enlistment must also be stated, showing the amount chargeable to the initial allowance and that chargeable to the maintenance allowance; also dates and places will be given, and the number, date, and source of order or other authority. The supplemental pay roll will be submitted immediately to the disbursing officer who regularly pays the troops at the station involved, for action in accordance with paragraph 17, AR 35-2480.

*

AR 35-2480, April 15, 1926, provides:

17. Accounts of soldiers dishonorably discharged, etc.-a. On the accounts of soldiers stated on pay rolls under paragraph 5d (3), AR 345-155 (except in case of discharge for fraudulent enlistment), the finance officer will calculate the account, make an expenditure of the total amount due, and, except as provided in paragraph 19, take up an equal amount in collections for distribution in accordance with paragraph 2, AR 35-2440.

18. Accounts of deserters.

19. Amounts due Government instrumentalities.-Except in the case of discharge on account of fraudulent enlistment, amounts due a post exchange, company fund, or other Government instrumentalities will be paid as provided in paragraphs 13 to 17, AR 35-3440.

Paragraph 2, AR 35–2440, provides:

2. Precedence of stoppages.-Authorized stoppages should be entered on the pay rolls and deducted at time of adjustment of the accounts of the enlisted men, as follows (see 25 Comp. Dec. 369):

a. Reimbursements to the United States.

b. Reimbursements to individuals and agencies.

c. Forfeitures for desertions and agencies.

In this connection see also decision of September 18, 1928, A-19379, 8 Comp. Gen. 130.

It will be noted that the provisions of AR 35-2480, April 15, 1926, quoted above, authorize finance officers to pay the stoppages due Government instrumentalities in the cases described in paragraph 5d (3), AR 345–155. Prior to the promulgation of this regulation it was the practice to pay the stoppages in such cases due Government instrumentalities by settlements made by this office on their claims therefor. The new procedure as to method of payment has been considered by this office and no objections will be made thereto. 8 Comp. Gen. 130. Finance officers, however, in the audit of their accounts, will be held responsible for any overpayments made by them in such cases as in other cases.

It has been uniformly held in the case of forfeitures by general court-martial sentences of all pay and allowances due a soldier that the amount of pay and allowances forfeited is what remains due the soldier after all proper indebtedness by him to the United States and Government instrumentalities has been satisfied. The adjustment of the account can be made at any time subsequent to promulgation of the sentence and the fact that in the case presented the report of the board of officers finding the soldier indebted to the battery fund was not approved until after the general court-martial sentence was adjudged would seem to be immaterial.

In this case, however, the sentence of the court-martial was not effective until the date of its approval and promulgation on August 7, 1928, which was after the date of the approval of the report of the board of officers.

On the pay roll submitted it is not shown how much is due the soldier to the date of his discharge. Apparently there is not a sufficient amount due to pay the authorized stoppages in full. However, there appears no reason why after deducting from the amount properly due the soldier the amount due the United States the remainder may not be applied for the payment of the amount due the battery fund.

The papers transmitted by you are herewith returned.

(A-24901)

CLASSIFICATION OF CIVILIAN EMPLOYEES—APPLICATION OF ACT OF MAY 28, 1928-APPOINTMENTS TO EXISTING POSITIONS SUBSEQUENT TO JULY 1, 1928

Action by the Personnel Classification Board purporting to reallocate a position solely on the basis of a new job classification sheet redescribing identical duties on the basis of which the position had been originally allocated prior to July 1, 1928, submitted to the board subsequent thereto only for the purpose of notifying the board of the appointment to a vacant position in existence prior to July 1, 1928, and which was placed by the administrative office in its proper grade as authorized and required by the act of May 28, 1928, 45 Stat. 776, is without effect to change the salary rate of the new appointee fixed on the basis of the administrative action under the said act.

Comptroller General McCarl to C. G. Abbot, Secretary of the Smithsonian Institution, November 8, 1928:

Consideration has been given to your letter of October 22, 1928, as follows:

The position of Chief of the Bureau of American Ethnology, under the Smithsonian Institution, was allocated under the classification act of 1923 to grade P-5. In accordance with the act of May 28, 1928 (the Welch Act) and the decision of the Comptroller General of June 2, 1928, the Secretary of the Institution, after due consideration, allocated this position to grade P-7, effective, as required by the law, July 1, 1928, and a job classification sheet of grade P-7 for this position, which was vacant at the time, was forwarded to the Personnel Classification Board on June 19, 1928. No response has been received from the Personnel Classification Board to this communication.

Although an incumbent had been selected for the position, he was not available for appointment until August 1, 1928, on which date, acting on the authority contained in the decision of the Comptroller General of June 2, 1928, Mr. Matthew W. Stirling was appointed and installed as Chief of the Bureau of American Ethnology, with the salary and grade of P-7, and a job classification sheet covering his appointment was duly filed with the commission, on which the description of his duties was identical in every particular with those described on the job classification sheet sent to the commission on June 19 for the then vacant position of chief of this bureau, and on which this position had been allocated to P-7 by the Institution, under the authority of the Welch Act, and in accordance with the Comptroller General's decision of June 2, 1928. This job classification sheet covering Mr. Stirling's appointment was changed from grade P-7 to grade P-6 by the Personnel Classification Board, and was returned to the Institution on August 30.

In view of the above facts, I beg to inquire whether the disbursing officer of the Institution is authorized to continue to pay Mr. Stirling at the initial salary of grade P-7, to which grade this position was allocated by the Institution in accordance with the law and the Comptroller General's decision, and to which he was appointed on August 1, 1928.

The decision of June 26, 1928, 7 Comp. Gen. 820, 825, held as follows:

2. * The changes effective July 1, 1928, made under the Welch Act, and in accordance with my decision of June 2, 1928, on the basis of allocations theretofore made and approved under the original classification act, are final to the same extent that allocations approved by the board under the original classification act of 1923 are final, and accordingly may be reviewed by the board after July 1, 1928, only upon the request or recommendation of the administrative office or upon an appeal by an employee. After July 1, 1928, the administrative offices will have no power, without approval of the board, to change the grade of any position at will, the reallocation of positions upward or downward thereafter being a matter for consideration in accordance with the procedure prescribed in the original classification act of 1923, the same as before the act of May 28, 1928, was enacted.

3. It is the duty of the administrative offices, after July 1, 1928, to report the facts as to duties and grade changes to the Personnel Classification Board in the same manner as required by the original classification act prior to July 1, 1928.

Said decision is equally as applicable to existing positions which were vacant on July 1, 1928, as to positions which were occupied on that date, the administrative office having placed the vacant position in the grade as prescribed by the Welch Act corresponding to the grade in which the vacant position had been allocated prior to July 1, 1928. See decision of July 28, 1928, 8 Comp. Gen. 40, 43, wherein it was held:

The grade and salary rate as of July 1, 1928, of existing positions which had been allocated prior to June 30, 1928, and were vacant on that date, but which had been included in the estimates on which the appropriations for the fiscal year 1929 were based, should be determined in accordance with the provisions of the act of May 28, 1928, as applied by the decisions of this office.

It is understood that the administrative office determined the corresponding grade for the vacant position in question under the automatic provisions of the Welch Act to be grade P-7. If so, there was no legal requirement for submitting to the Personnel Classification Board a new job classification sheet when this vacant position was filled subsequent to July 1, 1928.

It is understood that the board has requested that notices of filling of vacancies or appointments to vacant positions be furnished it. While the law does not preclude compliance with such a request, it does not require that the administrative office, in furnishing such notices, execute new classification sheets where the vacant position to which the appointment is made has previously been allocated.

If the action of the administrative office in this case was intended as nothing more than a notice to the board of the filling of the position, the action of the Personnel Classification Board in reallocating the position on the basis thereof to grade P-6 was without effect to change the salary rate of the employee, which may continue to be paid in grade P-7. In that event it would seem proper to advise the board that there was no intention of requesting a reallocation of the position subsequent to July 1, 1928.

(A-25001)

ACCOUNTS SPECIAL FUND-INDIVIDUAL INDIAN MONEYS The special fund established on the books of the Treasury and of the General Accounting Office in accordance with decision of November 28, 1927, 7 Comp. Gen. 355, may be used to take care of the proceeds of individual Indian money checks drawn on local depositories when said checks have remained outstanding and unpaid for several years and the amount thereof is too small to justify the applicant to incur the expenses necessary to comply with the regulations of the Indian Office in obtaining payment of the proceeds thereof.