B-142239, MAR. 25, 1960

B-142239, MAR. 25, 1960

TO HONORABLE RAYMOND BLATTENBERGER, GOVERNMENT PRINTING OFFICE:

ON MARCH 8, 1960, YOU REQUESTED OUR DECISION WHETHER UNDER THE FACTS AND CIRCUMSTANCES RELATED BELOW AN EMPLOYEE OF THE GOVERNMENT PRINTING OFFICE MAY BE CREDITED RETROACTIVELY AND ALLOWED TO CARRY OVER ANNUAL LEAVE, OR MAY BE PAID FOR ANNUAL LEAVE TO WHICH HE WAS ENTITLED BUT THROUGH AN ADMINISTRATIVE ERROR DID NOT RECEIVE IN LEAVE YEARS 1956 THROUGH 1959. YOU ALSO REQUEST INFORMATION AS TO THE MAXIMUM LEAVE CEILING THE EMPLOYEE IS ENTITLED TO CARRY OVER FOR THE LEAVE YEAR 1960.

YOUR LETTER STATES THAT THE EMPLOYEE HAD COMPLETED 15 YEARS SERVICE ON APRIL 29, 1956, AND WAS ENTITLED TO 26 DAYS ANNUAL LEAVE EACH YEAR AS OF MAY 6, 1956, WHICH WAS THE BEGINNING OF THE FIRST PAY PERIOD AFTER HE HAD COMPLETED 15 YEARS SERVICE. HE HAD NOT BEEN CREDITED, BUT WAS ENTITLED TO 32 ADDITIONAL HOURS ANNUAL LEAVE IN 1956, 48 ADDITIONAL HOURS IN 1957, 48 ADDITIONAL HOURS IN 1958, AND 48 ADDITIONAL HOURS IN 1959, MAKING A TOTAL OF 176 ADDITIONAL HOURS ANNUAL LEAVE FOR WHICH HE WAS NOT CREDITED.

FOLLOWING IS THE LEAVE BALANCE PRIOR TO RECOMPUTATION AND AFTER RECOMPUTATION:

TABLE

BEFORE RECOMPUTATION EXCESS OVER

YEAR END BALANCE AFTER RECOMPUTATION CEILING

1956 388 HOURS 370 HOURS 32 HOURS

1957 332 HOURS 380 HOURS 48 HOURS

1958 324 HOURS 372 HOURS 48 HOURS

1959 322 HOURS 370 HOURS 48 HOURS

TOTAL 176

SECTION 203 (C) OF THE ANNUAL AND SICK LEAVE ACT OF 1951, 65 STAT. 680, 5 U.S.C. 2062 (C), PROVIDES AS FOLLOWS:

"THE ANNUAL LEAVE PROVIDED FOR IN THIS SECTION WHICH IS NOT USED BY AN OFFICER OR EMPLOYEE, SHALL ACCUMULATE FOR USE IN SUCCEEDING YEARS UNTIL IT TOTALS NOT TO EXCEED SIXTY DAYS AT THE END OF THE LAST COMPLETE BIWEEKLY PAY PERIOD, OR CORRESPONDING PERIOD IN THE CASE OF AN OFFICER OR EMPLOYEE WHO IS NOT PAID ON THE BASIS OF BIWEEKLY PAY PERIOD, OCCURRING IN ANY YEAR.'

THE UNDERSCORED PORTION OF THE ABOVE-QUOTED SECTION WAS AMENDED BY SECTION 3 OF THE ACT OF JULY 2, 1953, 67 STAT. 137; TO READ,"THIRTY DAYS AT THE BEGINNING OF THE FIRST COMPLETE BIWEEKLY PAY PERIOD.' SECTION 208 (A) OF THE 1951 ACT, AS AMENDED, 5 U.S.C. 2066; PROVIDES AS FOLLOWS:

"IN ANY CASE IN WHICH---

"/1) THE AMOUNT OF ACCUMULATED ANNUAL LEAVE TO THE CREDIT OF AN OFFICER OR EMPLOYEE IMMEDIATELY FOLLOWING THE END OF THE LAST COMPLETE BIWEEKLY PAY PERIOD IN THE CALENDAR YEAR 1952, OR CORRESPONDING PERIOD IN THE CASE OF AN OFFICER OR EMPLOYEE WHO IS NOT PAID ON THE BASIS OF BIWEEKLY PAY PERIODS, UNDER THE PROVISIONS OF LAW THEN APPLICABLE TO SUCH OFFICER OR EMPLOYEE IS IN EXCESS OF THE AMOUNT ALLOWABLE UNDER THE APPLICABLE PROVISIONS OF SECTION 2062 OF THIS TITLE, OR

SUCH EXCESS SHALL REMAIN TO THE CREDIT OF SUCH OFFICER OR EMPLOYEE UNTIL USED, BUT THE USE DURING ANY LEAVE YEAR OF AN AMOUNT IN EXCESS OF THE AGGREGATE AMOUNT WHICH SHALL HAVE ACCRUED DURING SUCH YEAR SHALL AUTOMATICALLY REDUCE THE MAXIMUM ALLOWABLE ACCUMULATION AT THE BEGINNING OF THE FIRST COMPLETE BIWEEKLY PAY PERIOD, OR CORRESPONDING PERIOD IN THE CASE OF AN OFFICER OR EMPLOYEE WHO IS NOT PAID ON THE BASIS OF BIWEEKLY PAY PERIODS, IN THE FOLLOWING YEAR, UNTIL THE ACCUMULATION OF SUCH OFFICER OR EMPLOYEE NO LONGER EXCEEDS THE AMOUNT PRESCRIBED IN THE APPLICABLE PROVISIONS OF SECTION 2062 OF THIS TITLE.'

WE HAVE HELD THAT ANNUAL LEAVE NOT TAKEN DURING A PARTICULAR LEAVE YEAR WHICH IS IN EXCESS OF THE LIMITATION PRESCRIBED BY STATUTE IS FORFEITED NOTWITHSTANDING THE FAILURE TO USE SUCH LEAVE RESULTED FROM AN ADMINISTRATIVE ERROR OR OTHERWISE AND THAT AN ADMINISTRATIVE OFFICE MAY NOT LATER CREDIT SUCH LEAVE TO AN EMPLOYEE'S ACCOUNT OR PAY HIM FOR THE EXCESS LEAVE. SEE 36 COMP. GEN. 596. IT IS CLEAR FROM THE ABOVE-QUOTED PROVISIONS OF SECTION 208 (A) THAT THE USE OF LEAVE BY AN EMPLOYEE IN AN AMOUNT "IN EXCESS OF THE AGGREGATE AMOUNT WHICH SHALL HAVE ACCRUED DURING SUCH YEAR" AUTOMATICALLY REDUCES HIS MAXIMUM ALLOWABLE ACCUMULATION AT THE BEGINNING OF THE FIRST COMPLETE BIWEEKLY PAY PERIOD IN THE NEXT LEAVE YEAR. HERE THE ALLOWABLE ACCRUALS (208 HOURS PER YEAR) FOR THE YEARS IN QUESTION EXCEEDED THE LEAVE TAKEN DURING EACH YEAR. THEREFORE, THE EMPLOYEE'S MAXIMUM ANNUAL LEAVE CEILING FOR THE LEAVE YEAR 1960 WOULD BE 338 HOURS ANNUAL LEAVE.