Part III contains detailed schedules on personnel compensation which are furnished to the Congress pursuant to section 204 of the Budget and Accounting Act, 1921 (31 U.S.C. 581). The number of positions of a permanent or an indefinite duration is shown; amounts are given for these, and for other types of employment and personnel compensation.

For the position figures, any position is counted if it is occupied or will be occupied at any time during the year. Therefore, the number of positions shown may exceed the maximum number of positions at any one time, and nearly always exceeds the maximum number of employees at any one time due to delays in filling vacancies, leave without pay, and similar factors.

Grades and their respective salary ranges are reflected in the stub column; the most commonly used grade series, the general schedule grades, is abbreviated "GS-. Titles are shown for positions with a base rate of $13,615 or above. Salaries are reported at the rate effective at the end of the year. Since within-grade salary advancements occur at various times during the year, the rates shown will not be exactly equal to the compensation earned, but the difference is taken up in the "Deduct lapses" line. That line also covers savings due to vacancies, etc., and is offset in part by terminal leave payments.

The pay scales which became effective for many employees in October 1962 are used in the 1963 column; and pay scales which became effective in January 1964 are used in the 1964 and 1965 columns. A special deduct

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entry in the 1963 column accounts for the savings because pay was at the older, lesser rates for the first 3 months of the fiscal year. A similar entry in the 1964 column takes into account the lower pay scales in effect during the first 6 months of that year.

Separate entries cover employment in positions other than permanent (temporary and intermittent employment). Other obligations for personnel compensation are also detailed. Because most annual salaries are by law the rate for 52 weeks, an additional entry covers the extra earnings whenever there are regular workdays above the 52-week base. For employees with a Monday-throughFriday workweek there were no extra days in 1963, but there are two extra in 1964, and one in 1965.

The final amounts in these schedules agree with corresponding entries in the object schedules of parts I and II. In cases where a consolidated schedule in part III contains personnel compensation which is reflected in two or more object schedules, a distribution by account title follows the total line.

The schedules in this part of the appendix, like the object schedules of parts I and II generally, exclude estimates which are proposed for later transmittal. Such exclusions relate to a number of items of proposed legisla tion affecting 1965 and occasionally 1964, a number of supplemental estimates which are presently forecast under existing legislation, and the use of such amounts as are currently estimated in the special allowances (for contingencies, etc.).