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EXPLANATION OF PERSONNEL COMPENSATION SCHEDULES
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 full-time employment in positions established for an indefinite duration and any others occupied for a year or more. For the position figures, any position is counted if it is occupied or will be occupied at any time during the year. A position which is reassigned or reallocated is shown only once for a particular year-at the grade and rate prevailing at the end of the year. The number of positions shown nearly always exceeds the maximum number of employees at 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 $14,170 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 were 2 extra days in 1964, and there is 1 each in 1965 and 1966. The entry for "pay above the stated annual rate" covers not only the extra compensable days but also the slight difference occurring when the annual rates are translated into biweekly or other pay periods.
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
"Other personnel compensation" covers overtime, holiday pay, night work differential, post differentials, extra flight pay, etc.
The final amounts in these schedules agree with corre sponding 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, other than 1965 amounts required to meet costs of civilian and military pay increases. Such exclusions relate to number of items of proposed legislation affecting 1966 and occasionally 1965, 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.).