oversight

Federal Civilian Personnel: Cost of Lump-Sum Annual Leave Payments to Employees Separating From Government

Published by the Government Accountability Office on 1997-05-29.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                 United States General Accounting Office

GAO              Report to the Chairman, Committee on
                 the Budget, House of Representatives



May 1997
                 FEDERAL CIVILIAN
                 PERSONNEL
                 Cost of Lump-Sum
                 Annual Leave
                 Payments to
                 Employees Separating
                 From Government




GAO/GGD-97-100
                   United States
GAO                General Accounting Office
                   Washington, D.C. 20548

                   General Government Division

                   B-276038

                   May 29, 1997

                   The Honorable John R. Kasich
                   Chairman, Committee on the Budget
                   House of Representatives

                   Dear Mr. Chairman:

                   Employee pay and benefits is one of many areas of the federal budget
                   receiving congressional attention because of scarce federal resources.
                   This report was prepared in response to your request that we examine one
                   such benefit—a federal civilian employee’s entitlement under 5 U.S.C.
                   5551(a) to receive a lump-sum payment for any accumulated, unused
                   annual leave upon separation from federal service.

                   Specifically, as agreed with your office, the objectives for our examination
                   were to determine (1) the governmentwide costs of providing the
                   lump-sum annual leave payment and recent trends in these costs, (2) the
                   basis for and consistency of agency practices in making the payment,
                   including the sufficiency of guidance to ensure that employees who have
                   similar pay and amounts of unused annual leave receive similar payments,
                   and (3) any personnel cost savings that could be achieved from limiting
                   the lump-sum leave payment to the employee’s pay rate at the time of
                   separation, instead of the current method of determining payment, which
                   assumes the employee remains in service until the entire leave balance has
                   expired.


                   In calendar year 1996, the cost of lump-sum leave payments to separating
Results in Brief   civilian employees was about $562 million governmentwide. Between 1985
                   and 1996, lump-sum payments averaged about $595 million per year (in
                   constant 1996 dollars). The costs ranged from a low of about $355 million
                   in 1991 to a high of about $700 million in 1992, when downsizing resulted
                   in large numbers of separations.

                   The Office of Personnel Management (OPM) has not provided formal
                   written guidance regarding lump-sum payments since 1993, and the other
                   sources of guidance that are available to agencies are insufficient to
                   ensure consistent agency payment practices. As a consequence, employees
                   separating from different agencies with the same rates of pay and amounts
                   of unused annual leave may not receive the same payment amount.
                   Congress gave OPM specific authority to prescribe lump-sum payment
                   regulations in 1992, and OPM has drafted regulations and told us that it



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             intends to publish them in the summer of 1997. In the meantime, agencies
             must rely on the language of the statute and Comptroller General
             decisions, but these sources do not cover all situations. An OPM survey of
             agency practices revealed that although there appeared to be a high degree
             of commonality in the types of pay that agencies were including in the
             payment, practices diverged for some types of pay.

             Based in part on our information and analysis, the Congressional Budget
             Office (CBO) estimated that agencies could realize personnel cost savings
             of $18 million over 5 years if lump-sum annual leave payments were
             limited to the rate of pay at the time of separation, instead of the current
             method of assuming the employee had remained in service until the entire
             leave balance had expired. However, such a limitation would not ensure
             consistent treatment of employees and might cause some workforce
             disruptions if it were to cause employees to use all or a substantial part of
             their accumulated leave before separation.


             To expedite entry of federal civilian employees into the Armed Forces
Background   during World War II, Congress authorized agencies to make lump-sum
             payments for accumulated, unused annual leave to employees who were
             separating from federal civilian service to enter the armed forces.
             Previously, the Dual Compensation Act had prohibited federal civilians
             entering the armed services from receiving compensation from both
             civilian office and military pay if the combined amounts exceeded $2,000
             per year and agencies were not authorized to “buy back” an employee’s
             accumulated, unused leave. When employees retired or otherwise left
             federal service, agencies commonly carried them on the payroll in a
             “terminal leave” status until they had exhausted all unused annual leave.
             These practices potentially could have delayed federal civilian employees’
             entry into military service until their leave was exhausted.

             Agencies’ authority to buy back a separating employee’s accumulated,
             unused annual leave was extended to all employees in 1944 (58 Stat. 845).
             Under this statute, any employee who leaves federal service with unused
             annual leave is to receive a lump-sum payment for that accumulated leave.
             The lump-sum payment is calculated based on the pay that the employee
             would have received for the leave, as if the employee had remained in
             service until the leave was exhausted. To illustrate the calculation method,
             if an employee’s date of separation had been January 3, 1997, and he or
             she had 200 hours of unused annual leave, the lump-sum leave payment
             would have been calculated as if the employee actually worked an



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              additional 25 days, excluding any holidays. The payment, therefore, would
              include any pay increases the employee would have received during those
              days due to any scheduled General Schedule (GS) pay increase, if the
              increase was authorized before the employee’s separation.1 The lump-sum
              payment has been limited to some extent over the years. In 1980, Congress
              narrowed the definition of annual leave that agencies are to use in the
              calculation and prohibited crediting hours for any holiday occurring after
              separation. In 1991, Congress also excluded from the calculation method
              two specific types of premium pay for employees serving in foreign
              areas—post differential pay and danger pay allowance.


              To identify the costs of lump-sum leave payments and recent trends in
Scope and     these costs, we obtained from OPM a summary of the costs of lump-sum
Methodology   leave payments governmentwide for a 12-year period—calendar years 1985
              through 1996. OPM retrieved this information from data reported monthly
              by agencies on a standard form (SF-113A). OPM requests agencies, among
              other things, to report “monies paid for annual leave to employees who
              have separated from the Federal Government.” OPM uses information from
              this form primarily to monitor changes in civilian employment levels in
              agencies, which it summarizes in public reports entitled “Federal Civilian
              Workforce Statistics: Employment and Trends as of [month, year].” OPM
              does not publish in these monthly reports the information that it gathers
              on lump-sum leave payments from this standard form. OPM retrieved and
              summarized this information at our request. To adjust for the effects of
              inflation, we converted the historical cost data that OPM provided us to
              constant 1996 dollars using the gross domestic product price index
              published by the U.S. Department of Commerce, Bureau of Economic
              Analysis.

              To determine the basis for and consistency of agency practices in making
              lump-sum leave payments, including the sufficiency of guidance to ensure
              that employees with similar pay and hours of accumulated, unused leave
              receive similar payments, we reviewed (1) the legislative history and
              development of the statutory criteria, (2) prior OPM guidance contained in
              the now-abolished Federal Personnel Manual, (3) the status of OPM’s

              1
               Most federal civilian employees can accumulate up to 30 days (240 hours) of annual leave that may be
              carried forward from year to year. Any leave accumulated beyond this ceiling at the beginning of a new
              leave year is subject to forfeiture, whereby the employee must “use it or lose it.” Employees working
              outside the United States generally may accumulate 45 days of leave before forfeiture. Currently,
              members of the Senior Executive Service (SES) can accumulate leave up to 90 days (720 hours) before
              forfeiture. In addition, SES members who had accumulated more than 90 days of annual leave before
              October 14, 1994, (when there was no earning ceiling for SES members) are authorized under some
              circumstances to retain as a personal leave ceiling any higher amount that they had earned before
              October 14, 1994.



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                     rulemaking on lump-sum payments, (4) administrative decisions of the
                     Comptroller General,2 and (5) applicable court cases. We also reviewed
                     unpublished documents that OPM provided at our request, including a
                     document summarizing the results of an informal survey of agency
                     practices that OPM conducted between 1995 and 1996.

                     To identify any personnel cost savings associated with limiting the
                     lump-sum leave payments to the employee’s pay rate at the time of
                     separation, we obtained historical information from OPM on the personnel
                     cost of annual leave and the number of employees separating from federal
                     service. CBO used this and other historical data that we gathered, along
                     with its own data and information, to estimate the 5-year savings for fiscal
                     years 1998 to 2002.

                     As agreed with your office, we did not independently verify the accuracy
                     or completeness of the cost, workforce, or other data and information that
                     OPM provided us during this review. Concerning OPM’s survey of agency
                     lump-sum payment practices, OPM officials did not want to identify
                     agencies by name, in part, because OPM’s information on these practices
                     had been obtained informally and was not verified. Although we did not
                     verify OPM’s personnel cost data, we independently gathered data on one
                     federal agency’s lump-sum payments and used those data to test the
                     reasonableness of the governmentwide data that OPM provided. We made
                     available a draft of this report to OPM for review and comment. OPM’s
                     comments are discussed at the end of this letter. We conducted our review
                     from January 1997 through March 1997 in accordance with generally
                     accepted government auditing standards.


                     In calendar year 1996, the total cost of lump-sum leave payments to federal
Trends in Costs of   civilian employees was about $562 million. Between 1985 and 1996, these
Lump-Sum Leave       costs averaged about $595 million per year (constant 1996 dollars). As
Payments             shown in figure 1, the costs ranged from a low of about $355 million in
                     1991 to a high in 1992 of about $700 million.3




                     2
                      The Comptroller General’s authority to make administrative determinations, involving federal civilian
                     employees’ compensation and leave, was transferred to the Director of OPM by the “General
                     Accounting Office Act of 1996” (P.L. 104-316, Oct. 19, 1996).
                     3
                      According to OPM, this cost data cover employees in all work schedules, pay systems, types of
                     service, and all agencies except certain intelligence-related agencies.



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                                       B-276038




Figure 1: Governmentwide Costs of
Lump-Sum Leave Payments, CY
                                       Lump-sum leave payments (1996 dollars in millions)
1985-1996 (1996 dollars in millions)
                                           800


                                                                                                     700



                                           600

                                                                                                                                      562




                                           400

                                                                                             355



                                           200




                                            0
                                                 1985   1986   1987   1988   1989    1990    1991    1992    1993    1994    1995    1996


                                                        Total government




                                       Source: GAO analysis of unpublished OPM data.




                                       According to OPM officials, most of the 1992 costs can be attributed to an
                                       unusually large number of lump-sum payments made by the U.S. Postal
                                       Service, which underwent a major downsizing in that year. Figure 2 shows,
                                       for the 12-year period of 1985 through 1996, the trend in the cost of
                                       payments to federal civilian employees for most of the government (top
                                       line), executive branch agencies excluding the U.S. Postal Service (middle
                                       line), and the U.S. Postal Service (bottom line).4 Payments by the U.S.


                                       4
                                        Unlike most federal civilian employees that have a 240-hour ceiling on the number of annual leave
                                       hours that can be carried forward to another leave year before forfeiture, the ceiling for the Postal
                                       Service varies. For the vast majority of Postal Service employees (i.e., members of bargaining unions)
                                       the ceiling is 440 hours (55 days).



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                                          B-276038




                                          Postal Service increased tenfold between 1991 and 1992, from about
                                          $35 million to more than $378 million. Also, payments by nonpostal
                                          agencies nearly doubled between 1992 and 1993, from about $316 million
                                          to about $605 million.


Figure 2: Effect of U.S. Postal Service
Payments on Governmentwide Costs,
                                          Lump-sum leave payments (1996 dollars in millions)
Cy 1985-1996 (1996 dollars in millions)

                                          800




                                          600




                                          400




                                          200




                                            0
                                                1985   1986   1987   1988   1989    1990   1991   1992   1993   1994   1995   1996


                                                       Total government
                                                       Nonpostal executive branch
                                                       U.S. Postal Service




                                          Source: GAO analysis of unpublished OPM data.




                                          Appendix I contains the specific cost data we acquired from OPM and
                                          converted to 1996 dollars for each of the 12 years included in our trend
                                          analysis.




                                          Page 6                                           GAO/GGD-97-100 Lump-Sum Leave Payments
                            B-276038




                            OPM has not provided formal written guidance on lump-sum payments
Guidance Currently          since 1993.5 OPM has drafted regulations and told us that it intends to
Insufficient to Ensure      publish them in the summer of 1997. In the meantime, agencies must rely
Consistent Agency           on the language of the statute and Comptroller General’s decisions, but the
                            guidance is incomplete and therefore insufficient to ensure consistent
Practices                   agency payment practices.


OPM Is Developing           As the central human resource management agency for the federal
Regulations to Provide      government, OPM prescribes policies and procedures that agencies are to
Formal Written Guidance     follow regarding civilian employee pay and benefits. CFR title 5 part 630
                            includes regulations on the accumulation and use of annual leave and part
                            550 includes regulations on pay administration. OPM currently has no
                            regulations or other written guidance on lump-sum leave payment
                            calculations.

                            OPM  requested that Congress provide OPM specific statutory authority to
                            regulate lump-sum leave payments in June 1991, as part of a larger
                            proposal intended to correct problems arising from OPM’s implementation
                            of its title 5 pay authorities. In October 1992, Congress provided OPM the
                            requested authority in a provision of The Technical and Miscellaneous
                            Civil Service Amendments Act of 1992.6 However, the act specified no
                            deadline for OPM action, and OPM has not as yet formally proposed
                            regulations on lump-sum leave payments. In April 1997, OPM officials said
                            that draft rules have been prepared and are awaiting the OPM Director’s
                            approval. According to these officials, a notice of proposed rulemaking
                            should be issued by the end of June 1997.


Other Guidance Available    OPM believes that there is a high degree of commonality in agency
to Agencies Is Incomplete   approaches to making lump-sum leave payment calculations because basic
                            pay is the primary type of pay in a lump-sum payment, and both the
                            Comptroller General and OPM have provided guidance on some types of
                            payments in the past. While there may be a high degree of consensus on
                            the types of pay that agencies include in lump-sum payments, OPM has
                            recognized that agency practices differ for some types of pay.



                            5
                             Prior to December 1993, OPM’s Federal Personnel Manual (FPM) chapter 550-2 and a related
                            supplement provided instruction to agencies regarding the calculation of lump-sum leave payments.
                            These issuances were eliminated in December 1993 when most of the FPM was abolished as part of an
                            effort to reduce the administrative burden of personnel rules on agencies.
                            6
                             This provision is codified at 5 U.S.C. 5553.



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As discussed below, practices differ for some types of pay because the
guidance available to agencies is incomplete. In particular, the lump-sum
payment provision of 5 U.S.C. 5551 does not define the term “pay.” The
Comptroller General’s decisions have interpreted the statutory language
only to the extent necessary to resolve disputes over particular payments
agencies have made. As a consequence, available guidance does not set
forth a complete listing of the types of pay that should be included.

The insufficiency of guidance on the types of pay agencies are to include is
important because many employees are entitled to numerous additional
pay and allowances that may, or may not, be considered as part of their
basic pay. As part of an ongoing effort to study the feasibility of issuing
regulations on lump-sum leave payments, OPM in March 1995 informed
agencies that it had identified at least 11 types of pay for which there was
at that time no definitive statutory or administrative determination on
whether the pay should be included in the lump-sum payment calculation.
Table 1 shows OPM’s identification of these “undetermined” types of pay,
along with past determinations on the types of pay that should be included
or excluded from lump-sum leave payments and available OPM data on the
fiscal year 1995 costs.




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                                        B-276038




Table 1: Types of Pay Included and
Excluded From Lump-Sum Leave            Dollars in thousands
Payments and Fiscal Year 1995 Cost of                                                                        Cost of premium
Premium Pay for Nonpostal Executive                                                       Included or       pay for nonPostal
Agencies                                                                                  excluded from    executive agencies
                                        Type of Pay                                       lump-sum payment           (FY 1995)
                                        Overtime                                                                      $2,783,990
                                                                                                                               b
                                             Administratively uncontrollable              Included
                                                                                                                               b
                                             Regularly scheduled                          Excluded
                                                                                                                               b
                                             Irregular/unscheduled                        Excluded
                                                                                                                               b
                                             Fair Labor Standards Act                     Undetermined
                                        Physicians comparability allowance                Undetermined                  393,868
                                        Holiday                                                                         241,962
                                                                                                     a                         b
                                             No work performed                            Excluded
                                                                                                                               b
                                             Work performed                               Excluded
                                        Night differential                                                              268,603
                                                                                                                               b
                                             Federal Wage System                          Included
                                                                                                                               b
                                             Other                                        Undetermined
                                        Sunday                                            Undetermined                  213,136
                                        Supervisory differential                          Undetermined                  112,948
                                        Hazardous duty                                    Undetermined                   56,647
                                        Post differential                                                                53,710
                                                                                                                               b
                                             Nonforeign                                   Included
                                             Foreign                                      Excludeda                            b

                                        Remote work site allowance                        Undetermined                     6,761
                                        Other                                                                           537,688
                                                                                                                               b
                                             Availability pay                             Included
                                                                                                                               b
                                             Cost of living                               Included
                                                                                                                               b
                                             Standby duty pay                             Included
                                             Danger pay: foreign                          Excludeda                            b

                                                                                                                               b
                                             Environmental differential                   Excluded
                                                                                                                               b
                                             Retention allowance                          Excluded
                                                                                                                               b
                                             Evacuation                                   Undetermined
                                                                                                                               b
                                             Quarters allowance                           Undetermined
                                                                                                                               b
                                             Johnston Island                              Undetermined
                                                                                                                               b
                                             Uniform allowance                            Undetermined
                                        Total                                                                         $4,669,313
                                        a
                                        Excluded explicitly by statute (5 U.S.C. 5551).
                                        b
                                            Cost unknown.

                                        Source: GAO analysis of OPM published and unpublished data.




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                              B-276038




Differences in Types of Pay   In 1995, OPM surveyed agency personnel directors on how they were
to Include in Payment         defining pay for the purpose of making lump-sum payments and the types
Calculations                  of pay that they believed should be included. OPM told us that, based on the
                              results of the survey, there appeared to be a high degree of commonality in
                              the kinds of pay that agencies were including, but that agency practices
                              diverged for some types of pay. As an illustration of the problem, they
                              noted that court cases had been brought against the federal government in
                              recent years, involving disputes about the types of pay agencies have
                              included or excluded in lump-sum payments. For example, in March 1995
                              the Justice Department agreed to settle with 696 former federal
                              employees. The settlement included lump-sum back-pay claims totaling
                              about $570,000, or $819 per former federal employee. OPM also said that
                              (1) agencies held different views on the types of pay that should be
                              included and that, as a consequence, (2) practices were likely to continue
                              to differ until the issue was clarified—either through the issuance of
                              binding regulations or the enactment of statutory changes.

                              OPM identified four different agency views on the types of pay that should
                              be included in lump-sum leave payment calculations. The most restrictive
                              would limit lump-sum payments to basic pay. A second approach would
                              count only the pay that is currently included in retirement computations
                              (i.e., basic pay, annual premium pay for standby duty or administratively
                              uncontrollable overtime work, and availability pay). A third would count
                              any pay received by an employee while in a paid leave status (e.g.,
                              retention allowances, physicians comparability allowances) in addition to
                              the pay components of the second approach. Finally, the least restrictive
                              approach would include all pay that employees would have received if
                              they had continued to work.


                              As the previous agencies’ views suggest, there are many ways in which the
Personnel Cost                cost of lump-sum payments to separating employees could be calculated.
Savings From                  As noted in the background section of this report, Congress has in the past
Eliminating Pay               revised the calculation method to restrict the kinds of pay that can be
                              included in the calculation.
Increases After
Separation                    We were asked to identify the personnel cost savings that could be
                              achieved from limiting the lump-sum payment to the employee’s rate of
                              pay at the time of separation, instead of the current method of payment,
                              which assumes the employee remains in service until the entire leave
                              balance has been exhausted. If Congress enacted such a limitation, no GS
                              pay increases that go into effect following the employee’s separation



                              Page 10                                GAO/GGD-97-100 Lump-Sum Leave Payments
                                  B-276038




                                  would be added to the payment calculation. According to CBO, the savings
                                  from such a limitation would be modest. As shown in table 2, CBO
                                  estimated that agencies would realize total savings of $18 million over the
                                  fiscal year 1998 to 2002 period, if Congress limited payments to the rate of
                                  pay in effect on the day the employee separates from federal service.7

Table 2: Five-Year Cost Savings
                                  Dollars in millions
                                                                        FY 1998       FY 1999       FY 2000       FY 2001       FY 2002
                                  Budget authority                               3             3            4             4             4
                                  Outlays                                        3             3            4             4             4
                                  Source: CBO.



                                  Limiting the lump-sum payment to the employee’s pay at the time of
                                  separation would not clarify the types of pay that agencies are to include
                                  in the payment, and therefore, would not increase the consistency of
                                  agency payment practices. As OPM said, agency practices are likely to
                                  remain different until OPM prescribes regulations or Congress enacts
                                  legislation specifying the types of pay that agencies are to include in
                                  lump-sum leave payments.


Workforce Management              Workforce management issues also could arise, depending on employee
Issues Could Arise                responses to limiting the lump-sum payment to the employee’s pay at the
                                  time of separation. If a separating GS employee used his or her maximum
                                  accumulated leave (30 days) and accruing leave (26 days) in the final year
                                  of service, the employee could be absent for as many as 56 days—which is
                                  about 22 percent of the work year. The employing agency would need to
                                  manage around this disruption, unless it could fill the position prior to the
                                  employee’s separation. However, the likelihood of large numbers of
                                  employees doing so is probably small. To illustrate this point, table 3
                                  shows how small the maximum reduction in payments that separating
                                  employees in January 1996 would have been at various GS pay levels if the


                                  7
                                   The savings CBO estimated are personnel cost savings that would be available for other agency
                                  purposes. Savings from discretionary spending program changes contribute to additional deficit
                                  reduction only if the Budget Enforcement Act caps on discretionary spending are lowered. Savings
                                  that individual agencies would realize depend on particular agency circumstances. As our analysis of
                                  OPM workforce data showed, the number of accrued hours of leave that are credited, the value of a
                                  leave hour, and the types of pay that are counted all will affect lump-sum payment costs. Also, the 1985
                                  to 1996 lump-sum payment cost trends presented in this letter showed that payment costs (hence,
                                  savings) could be materially affected by factors that are not a part of the lump-sum payment
                                  calculation. Some factors, such as when an agency downsizes, could be hard to anticipate and would
                                  affect agencies differently.



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                                        net 2.54 percent pay increase had been eliminated from their lump-sum
                                        leave payments.

Table 3: Illustrations of the Maximum
Reduction in Lump-Sum Leave             Pay level/number of unused          Lump-sum leave payment      Maximum reduction in
Payments to GS Employees From           leave days                                    current policy   payment after limitation
Eliminating January 1996 Net Pay        Average GS-15 pay level ($88,185)
Increase of 2.54 Percent
                                        10 days                                               $3,380                       $86
                                        30 days                                               10,141                       258
                                        56 days                                               18,930                       481
                                        Average 1996 GS pay level governmentwide ($42,139)
                                        10 days                                               $1,615                       $41
                                        30 days                                                4,846                       123
                                        56 days                                                9,046                       230
                                        Average GS-5 pay level ($23,529)
                                        10 days                                                $902                        $23
                                        30 days                                                2,706                        69
                                        56 days                                               $5,051                      $128
                                        Source: GAO analysis of OPM data.




                                        We received oral comments on a draft of this report from OPM on April 24,
Agency Comments                         1997. OPM officials who provided comments included the Associate
                                        Director for Human Resources Systems Service, the Deputy Chief of Staff,
                                        the Assistant Director for Compensation Policy, and a Team Leader in the
                                        Office of Workforce Information. They generally agreed with the
                                        information presented in this report and said the report fairly presents the
                                        current situation OPM faces in developing regulations on lump-sum leave
                                        payments. Comments of a technical and clarifying nature made by these
                                        officials were incorporated in this report where appropriate.


                                        We are sending copies of this report to the Ranking Minority Member of
                                        the Committee, the Director of OPM, and other interested parties. Copies
                                        will also be made available to others upon request.




                                        Page 12                                         GAO/GGD-97-100 Lump-Sum Leave Payments
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The major contributors to this report were Assistant Director Margaret T.
Wrightson and Senior Evaluator John J. Tavares. If you have any questions
on this report, please call me at (202) 512-9039.

Sincerely yours,




Michael Brostek
Associate Director
Federal Management and
  Workforce Issues




Page 13                              GAO/GGD-97-100 Lump-Sum Leave Payments
Appendix I

Cost of Lump-Sum Payments for Annual
Leave, CY 1985-1996


              1996 dollars in millions
                                                                         Nonpostal
                                          Governmentwidea          executive branch
              Calendar year               civilian workforce               agencies U.S. Postal Service
              1985                                        $594                    $512                      $76
              1986                                         613                     531                          76
              1987                                         580                     501                          73
              1988                                         674                     583                          84
              1989                                         539                     432                      100
              1990                                         587                     460                      119
              1991                                         355                     315                          35
              1992                                         700                     316                      378
              1993                                         661                     605                          48
              1994                                         643                     585                          46
              1995                                         628                     564                          51
              1996                                         562                     490                          63
              12-year average                             $595                    $491                      $96
              a
               This cost data cover, according to OPM, employees in all work schedules, pay systems, types of
              service, and all agencies except certain intelligence-related agencies.

              Source: Unpublished OPM cost data converted by GAO to 1996 dollars.




(410103)      Page 14                                            GAO/GGD-97-100 Lump-Sum Leave Payments
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                                 Permit No. G100
Official Business
Penalty for Private Use $300

Address Correction Requested