APPENDIX "AUTOMATIC" AND "MERITORIOUS" PROMOTIONS UNDER THE ACT OF AUGUST 1, 1941, 55 STAT. 613, AMENDING THE CLASSIFIICATION ACT, 1923 [General Regulations No. 34-Supplement No. 10] AUGUST 31, 1943. 1. In order that the General Accounting Office may receive evidence of proper change in salary rates under the provisions of sections 2 (b) and 2 (f) of the act of August 1, 1941, 55 Stat. 613, 614, of employees of the executive departments and independent establishments, including the field services, it is required that on all pay rolls prepared after August 31, 1943, there be shown in the "Remarks" column, of the pay rolls or vouchers, in connection with the name of each employee concerned (in addition to the information previously required), data with respect to "automatic" and "meritorious" promotions under the said act. 2. The information to be furnished is as follows: (a) Reference to the applicable section of the act of August 1, 1941, by date or volume and page, viz: section 2 (b), act of August 1, 1941, or 55 Stat. 614. (b) Date and nature of last prior change in compensation, and salary rate from which promoted. (c) Date of administrative action and effective date where advancement is for "meritorious" service. LINDSAY C. WARREN, Comptroller General of the United States. U. S. GOVERNMENT SALARY TABLES [General Regulations No. 54-Supplement No. 17] OCTOBER 30, 1943. 1. For the information and guidance of personnel of pay roll sections, authorized certifying officers, and disbursing officers in the Executive Branch of the Government, there are prescribed new U. S. Government salary tables* for immediate use. These new tables combine certain parts of and supersede all salary tables heretofore issued in the supplements to General Regulations No. 54, including the "Government Salary Tables" book issued by the General Accounting Office February 2, 1942. The figures for the full 15-day semimonthly pay period and the unit rates in the new tables are the same as those published in Supplement No. 16 to General Regulations No. 54, 22 Comp. Gen. 1156. 2. The new salary tables show for each annual salary grade the unit rates, and for each of 1 through 15 days in each grade the regular salary, overtime, total wages earned, 5 per cent retirement, net without tax deduction, and for each tax class, the withholding tax deduction and net to pay. The said tables also show, for each tax class, bond deductions ($2.50 through $75) from the semimonthly tables and the net amount to pay the employee. In addition, there has been included an explanation of the method and the formula used in computing the tables with specific instructions governing fractions of a cent. 3. In order that proper examination and audit may be made of pay rolls or pay vouchers upon which income tax withholding deductions appear, it will be necessary to indicate on the pay rolls or vouchers the tax class of the individual from whose pay the deduction was made. For such purpose, there will be shown Salary tables omitted. on the pay roll in conjunction with the employee's name, or in a special column headed Tax Class Code", the following code: XT-Not subject to withholding tax; S-Single person not the head of a family. N-Married person claiming none of personal exemption; A-Married person claiming all of personal exemption; In conjunction with the above letter-symbol, with the exception of the "XT", there will be added a numeral to indicate the number of dependents claimed, using "O" for "none". The following are examples of the code: A6-A married person claiming all of personal exemption and six dependents; 4. Advance notice of the salary tables herein prescribed with request for the placing of requisitions therefor on the Public Printer was forwarded to the heads of departments, independent establishments, and others concerned in the form of a circular letter issued by this office October 2, 1943, A-51607. LINDSAY C. WARREN, Comptroller General of the United States. U. S. GOVERNMENT TAX EXEMPTION CERTIFICATE JUNE 6, 1944. The Revenue Act of 1943 (58 Stat. 21) provides that the United States shall pay the prescribed Federal excise taxes as specified therein except with respect to those articles or services which have been or may be exempted by the Secretary of the Treasury under authority vested in him by section 307 (c) of the said act, 58 Stat. 66. The provisions of General Regulations No. 86-Revised, dated June 11, 1937, 16 Comp. Gen. 1130, insofar as they relate to the exemption, adjustment, or refund of Federal excise taxes, are modified to have application solely to those articles or services which from time to time currently remain exempt from the payment of Federal excise taxes. General information with respect to the payment by the United States of Federal excise taxes is being furnished the departments and establishments, and others concerned, by office circular letter dated June 1, 1944, reference A-51607, A-28105. LINDSAY C. WARREN, Comptroller General of the United States. RETIREMENT AND DISABILITY FUND COLLECTIONS [General Regulations No. 87-Supplement No. 1] JULY 12, 1943. The use of Standard Form No. 1070-Revised, prescribed by General Regulations No. 87 dated June 25, 1936, 15 Comp. Gen. 1159, for preparation by administrative officers in scheduling credits to the Civil Service Retirement and Disability Fund, is hereby discontinued. In lieu thereof there will be used Standard Form No. 1096, Schedule of Voucher Deductions, on which will be listed the amount of deductions for credit to the Civil Service Retirement and Disability Fund, showing, according to voucher number, the total amounts deducted on each pay roll and pay voucher (see in this connection paragraphs Nos. 11, 12, and 13 of General Regulations No. 87). Collections representing contributions to the Civil Service Retirement and Disability Fund will be scheduled as heretofore on Standard Form No. 1044-Revised, Schedule of Collections, showing names of employees and amounts contributed by each. When used in scheduling credits to the Civil Service Retirement and Disability Fund, no copies of either Standard Form No. 1096 or of Standard Form No. 1044-Revised will be prepared for or furnished to the United States Civil Service Commission. General Regulations No. 87, dated June 25, 1936, and all other regulations providing for the preparation and use of standard forms No. 1070 and No. 1070Revised are amended to conform to the procedure hereinabove set forth. FRANK L. YATES, Acting Comptroller General of the United States. WITHHOLDING OF TAX AT SOURCE-NONRESIDENT ALIENS [General Regulations No. 96-Supplement No. 3] MARCH 3, 1944. 1. In order to establish uniformity throughout the several departments, establishments, and agencies of the Federal Government, including Government-owned corporations, and the Government of the District of Columbia, procedures are hereby prescribed for deducting, accumulating, and accounting for the tax withheld from payments made to nonresident aliens in accordance with the provisions of the Internal Revenue Code. 2. The amount of tax withheld will be shown on the pay rolls or vouchers in conjunction with the name of each employee, or other payee concerned, to whom the withholding provisions apply. The total of such deductions shall be included in the gross amount of the pay roll or voucher to be charged to the appropriation(s). 3. Adjustments for clerical errors and cancellations of pay roll, or other pay items, will be effected in the manner heretofore prescribed in General Regulations No. 96, dated December 15, 1942, 22 Comp. Gen. 1162. 4. When scheduling such pay rolls or vouchers in the gross amount to the disbursing officer for payment, the total amount of withheld taxes as shown on each pay roll or pay voucher should be scheduled on Standard Form No. 1096, Schedule of Voucher Deductions, for credit to the account "[numerical symbol of department or agency] F-5878, Special Deposits, Federal Tax withheld from Payments to Nonresident Aliens [name of department or agency]" or "99 F-5878, Special Deposits, Federal Tax Withheld from Payments to Nonresident Aliens, District of Columbia," as the case may be. 5. The disbursing officer, taking credit in his accounts for the gross amount of the pay rolls and/or voucher as chargeable to the indicated appropriation(s), will immediately recharge his accounts with the total of the said deductions as pertain to the "special deposits" accounts mentioned above. The deductions for Federal tax withheld and recharged in the accounts of the disbursing officer will be accumulated therein until the end of the quarter, unless the procedure hereinafter set forth in paragraph 9 is to be followed. 6. In the event of a change of disbursing officers, the amounts accumulated in the said "special deposit" account of the outgoing disbursing officer will be transferred to his successor. 7. At the end of each quarter the administrative or certifying officer (withholding agent) responsible for making the required returns to the collector of internal revenue will submit a voucher in the usual manner on Standard Form No. 1047, Public Voucher for Refunds, to the disbursing officer in whose "special deposit" account the said deductions of Federal tax have accumulated, showing thereon in the space provided for "Remarks" the legend "Federal tax withheld from payments to nonresident aliens paid during the quarter ended 19." 8. The disbursing officers in whose special deposit accounts the said tax withholdings are accumulated will issue their checks drawn payable to the order of the "Treasurer of the United States-Collector of Internal Revenue" in the amounts of the vouchers (Standard Form No. 1047) submitted by the withholding agents, representing the total of the tax withholdings for the quarter, and will transmit such checks to the withholding agents responsible for the rendering of the quarterly returns. Upon receipt of such checks from the disbursing officers, the withholding agents will attach same to the tax return, Treasury Department, Internal Revenue Form No. 1042, and will promptly transmit them to the applicable collector of internal revenue. 9. Deductions for the Federal tax withheld on vouchers (pay rolls, etc.) paid by disbursing officers of the Army and the Navy and by United States marshals may be currently transferred to designated central or regional accountable officers who will take the amounts transferred into their "special deposit" accounts which have been prescribed for such purpose. The amounts so transferred must be fully identified as to (a) Name and symbol of disbursing officer paying the vouchers and effecting the transfer, and "D. O." voucher number reference to the rolls on which the deductions appear, and (b) Name and location of withholding agent responsible for preparing the tax return. At the end of each quarter, the said withholding agents will transmit to the said designated accountable officers (1) the disbursement vouchers (Standard Form No. 1047) showing the information hereinabove referred to and (2) the return form, Treasury Department, Internal Revenue Form No. 1042, and will request that both the check and the tax return be sent direct to the appropriate collector of internal revenue. If the tax return is not received by the disbursing officer, he will transmit the said check to the withholding agent whose responsibility it is to file the return with the collector of internal revenue. 10. The deductions for, and payment of, Federal tax withheld will be recorded in the administrative accounts in the same manner as provided for other special deposit accounts, and under the prescribed symbol and title of the fund account. 11. The method to be observed by the Postal Service will be similar to that heretofore followed in accounting for Current Tax Payment deductions. LINDSAY C. WARREN, Comptroller General of the United States. STANDARD FORMS AND PROCEDURE FOR TRANSPORTATION [ General Regulations No. 97-Supplement No. 1] DECEMBER 8, 1943. 1. The date for the discontinuance of the use of the present supply of the old Government bill of lading, Standard Form No. 1058, and companion forms, as prescribed in paragraph 13 of General Regulations No. 97, issued by this office April 13, 1943, 22 Comp. Gen. 1172, is changed from December 31, 1943, to June 30, 1944. 2. Appropriate action should be taken immediately by all departments and establishments to secure a supply of the new bill of lading forms in ample time, since any further extension of the use of the old bill of lading forms cannot be considered. LINDSAY C. WARREN, Comptroller General of the United States. PROCEDURE for transFERRING VALUE OF MATERIALS, SUPPLIES, EQUIPMENT, ETC., FURNISHED OR TO BE FURNISHED BY ONE AGENCY OR PROJECT TO ANOTHER AGENCY OR PROJECT [General Regulations No. 98] OCTOBER 7, 1943. 1. The procedures prescribed in General Regulations No. 78-Revised, dated August 17, 1937, 17 Comp. Gen. 1128, for effecting transfers between appropriations, funds, limitations, and official project accounts are rescinded, and in lieu thereof the procedures hereinafter set forth are prescribed for use throughout the Government Service. 2. As used in these regulations "Transfers," are intended to include transfers between appropriations, funds, limitations, and official project accounts for materials, supplies, and equipment furnished, or services performed, and for advance payments made pursuant to law for services to be performed or materials, supplies, or equipment to be furnished. Accounting for such transfers will be accomplished by the use of the following revised standard forms of transfer vouchers, which are hereby prescribed: Standard Form No. 1080-Revised: Voucher for Transfers between Appropriation and/or Fund Accounts (original disbursement voucher, white). Standard Form No. 1080a-Revised: Voucher for Transfers between Appropriation and/or Fund Accounts (memorandum disbursement voucher, yellow). Standard Form No. 1080b-Revised: Voucher for Transfers between Appropriation and/or Fund Accounts (collection voucher, blue). Standard Form No. 1080c-Revised: Voucher for Transfers between Appropriation and/or Fund Accounts (memorandum collection voucher, green). 3. The use of Standard Form No. 1081-Revised, Schedule of Adjustments, prescribed by General Regulations No. 78-Revised, for the purpose of scheduling vouchers for transfers, is discontinued, and the instructions with respect to the preparation and distribution of the said schedule, as amended and modified by General Regulations No. 87, dated June 25, 1936, 15 Comp. Gen. 1159, are hereby rescinded. 4. Standard Form No. 1064, Schedule of Disbursements, will be used for scheduling the transfer vouchers (Standard Form No. 1080-Revised) for payments, and Standard Form No. 1044-Revised, Schedule of Collections, will be used for scheduling the collections pursuant to transfer vouchers (Standard Form No. 1080b-Revised). (See General Regulations Nos. 72 (8 Comp. Gen. 706), and 87.) CLASSES OF TRANSACTIONS 5. There follows a general description of the several classes of transactions which will be consummated by the use of the standard form of transfer voucher herein prescribed: (a) Surplus supplies and equipment transferred, for which payment is to be made by the receiving agency, will be listed in detail on the transfer voucher form at their appraised value. (b) Special work and job orders will be billed to indicate the unit price of each article furnished or the value of personal services, materials, other direct charges, and overhead, comprising the total amount of the bill. (c) Storehouse issues from stock will be listed on the transfer voucher in detail under the caption "Issues from storehouse stock." If a current appropriation or fund is credited with the value of such issues, statement must be made on the voucher that the said appropriations or funds will be charged with stock replacement of equivalent value. If replacement is not required, the amount will be for deposit into the Treasury as miscellaneous receipts. The unit price of all materials, supplies, etc., so issued should be the average cost price or a price computed on such other basis as will insure proper reimbursement to the issuing agency. (d) Reimbursement for losses in shipment, under the act of July 8, 1937, 50 Stat. 479.-A description of the loss will be given on the transfer voucher which will be supported by a certificate of loss by the administrative office and a certificate of finding by the Secretary of the Treasury. (e) Advance payments. Where an agreement has been entered into between one Government establishment and another, for the performance of services or the furnishing of materials, supplies, etc., and advance payment is to be made under the provisions of Section 601 of the Economy Act, approved June 30, 1932, 47 Stat. 417, or other provisions of law, requiring the establishment of a new (working) fund account, and in order to avoid delay in making the funds available, the administrative office of the department or establishment which is to perform the services or furnish the supplies, etc., will request the General Accounting Office, Accounting and Bookkeeping Division, to prescribe the necessary fund account symbols and titles. Such request will contain complete information as to the purpose for which the advance payment is being made and the symbol and title of the appropriation, fund, and limitation, from which advance is to be made. Such information will also be shown on the transfer vouchers. PREPARATION OF TRANSFER VOUCHERS, BY THE BILLING AGENCY 6. The department or establishment performing the services or furnishing the supplies, etc., for which reimbursement or advance payment is sought will prepare transfer vouchers, on Standard Forms Nos. 1080-Revised, 1080a-Revised, 1080b-Revised, and 1080c-Revised, by showing thereon in the spaces provided (1) the bill number; (2) the names (department or establishment) of the billing office and the office billed; (3) descriptive information referred to in paragraph 5; and (4) the collection accounting classification, consisting of the receipt or 598796-44-vol. 23- -65 |