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, as amended (31 U.S.C. 581). The schedules show data for (a) permanent positions, (b) positions other than permanent, (c) special personal service payments, and (d) other personnel compensation.

The sections on permanent positions relate to those established for full-time employment without time limit, and to any others occupied for a year or more. Positions authorized at the end of the year are counted, whether filled or unfilled at that time. Positions abolished during the year are not included in the detailed listing of permanent positions, but the average number and net cost thereof are shown as a separate line entry.

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 $14,680 or above. Salaries are reported at the rate effective at the end of the year.

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-through-Friday workweek there was 1 extra day in 1965, and there is 1 each in 1966 and 1967.

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 "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 early in July 1964 are used in the 1965 column. The current pay

1098

scales, which became effective in October 1965, are used in the 1966 and 1967 columns. Special deduct entries in the 1965 and 1966 columns account for savings because pay was at the older, lesser rates for the first part of the year.

Compensation for "positions other than permanent" distinguishes obligations for full-time temporary positions, for part-time positions (of any duration), and for intermittent positions.

Special personal service payments include compensation to persons who are not considered to be Federal employees, such as casual workers, prison inmates, etc.; payments to other agencies for reimbursable details; and, in certain accounts, an adjustment for the difference between leave earned and leave taken.

"Other personnel compensation" covers overtime, holiday pay, nightwork differential, post differentials, extra flight pay, etc.

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 separate transmittal, other than amounts required for 1966 to meet costs of civilian and military pay increases. Such exclusions relate to a number of items of proposed legislation affecting 1967 and occasionally 1966, a number of supplemental estimates which are presently forecast under existing legislation, and the use of such amounts as are estimated in the special allowance for contingencies.