Secs. 107-109

107. Other employment, additional pay, and deductions. Following the entries pertaining to permanent positions, there will be listed where applicable the entries described below. In cases where subentries are required, no subtotals will be shown, but the total of the subentries, for departmental and field must equal the amount shown for the comparable entries on the schedule of obligations by objects (section 45):

"Positions other than permanent"-Amount paid for positions not included in permanent positions above, including employment under contracts with individuals for their own services. The following subentries will be used:

(a) "Temporary employment"-Full-time employment in positions established for a limited period of less than a year (such as seasonal work).

(b) "Part-time employment"-Employment in positions which require work on a prearranged schedule of hours or days of work less than the prescribed hours or days of work for full-time employees in the same group or class. Such positions may be either permanent or temporary.

(c) "Intermittent employment"-Employment of consultants and others in positions which require work on an irregular or occasional basis, with hours or days of work not based on a prearranged schedule, and with compensation only for the time actually employed or for services actually rendered.

"Regular pay above 52-week base"-Compensation at regular rates for the extra day or two, if any, in excess of 52 weeks in the fiscal year.

"Payment above basic rates"-Net obligations for compensation above basic rates of pay. The following subentries will be used:

(a) “Overtime and holiday pay”—Payments for services in excess of the 40-hour workweek or on holidays.

(b) "Nightwork differential”—Additional pay for nightwork.

(c) "Living and quarters allowance"-Cost of cash allowances paid in lieu of furnishing subsistence or quarters, and allowances made for excessive cost of living overseas.

(d) "Additional pay for service abroad"-Payments not included in basic rates of pay for service outside the continental United States (including Territories). Salary differentials for hardship posts abroad will be reported in this category.

(e) "Uniform allowances"-Payments to employees for uniform allowances.

(f) "Additional pay for . . ."-Any other payments above basic rates, such as flight pay, hazardous duty pay, etc. Identify the type of payment in the stub entry.

"Excess of annual leave earned over leave taken❞ or "Deduct excess of annual leave taken over leave

SUBMISSION OF ANNUAL BUDGET ESTIMATES

earned"-Net charge or credit (used only when the object schedule is on an accrued expenditure basis) for the difference between annual leave earned and used during the year.

"Other payments for personal services"-Amount paid for personal services to persons not included in regular employment reports to the Civil Service Commission and to other agencies for reimbursable details. Appropriate subentries will be used to identify the types of payments, such as:

(a) “Casual workers" (hired informally "on the spot" without appointment for short intervals of time, to cope with fire, flood, and other emergencies). (b) "Payments to prison inmates."

(c) "State national guard employees."

(d) "Payments to other agencies for reimbursable details."

108. Employment in foreign countries.

In cases where employees are located in foreign countries, the following subentries will be shown for "Net permanent, field (average number, net salary)" and for each category of employment under "Positions other than permanent."

United States and possessions
Foreign countries:

United States rates
Local rates

Average paid employment and net salary cost will be shown for positions falling in each category. The entry "United States and possessions" will include employment in the continental United States, in Territories, and in possessions (including the Panama Canal and the Trust Territory of the Pacific). "United States rates" are those regularly established for employees hired in the United States for duty in foreign countries. "Local rates" are those paid to employees hired locally at rates other than United States rates.

No subtotals will be shown for these subentries, and no amounts will be shown opposite the entry "Net permanent, field (average number, net salary)." The total of amounts shown, together with the comparable departmental entries, will equal amounts shown for comparable entries on the schedule of obligations by objects.

109. Totals.

Totals will be entered in the personal service schedule as follows:

"All personal services, departmental" (or field)— Use only where the schedule contains both departmental and field salaries; in that case this subtotal is the final entry for each of the two sections, departmental and field.

SUBMISSION OF ANNUAL BUDGET ESTIMATES

"01 Personal services"-In all cases this will be the final total entry, summing up the entire personal services schedule, and it will equal the amount shown for personal services on the schedule of obligations by objects (section 45).

Where there is a split between direct obligations and reimbursable obligations in the object schedule, the total of the personal services detail will be broken down through use of the following entries:

Salaries and wages in the foregoing schedule are distributed as follows:

Direct obligations

Reimbursable obligations

The entry for "Direct obligations" will equal the 01 entry under "Direct obligations" in the object schedule; the entry for "Reimbursable obligations" will equal the first line under that section of the object schedule,

110. Consolidated schedules and split positions.

In some cases, where employees paid from a single payroll are reported in two or more object schedules, it is desirable to use a consolidated schedule of personal services. Such a schedule will be titled "Consolidated schedule of personal services paid from...", the title identifying the group of appropriations or funds involved. The schedule will show the same degree of detail (as to services, grades and titles) as an ordinary schedule. At the end of the

schedule, a distribution of the final total line will be made under the phrase "Salaries and wages are distributed as follows:". The title of each object schedule involved will be listed, and the amount shown for each title must agree with 01 obligations reported on the respective schedules. If any of the object schedules so listed include a split between direct obligations and reimbursable obligations, the personal services for that schedule must be further distributed between direct and reimbursable obligations as indicated in section 109.

Where only a few positions are paid for certain periods of the year from one appropriation and at other times from another appropriation, and where a consolidated schedule is not feasible, each position split between appropriations will be included under the appropriation normally charged with the greatest share of the position's cost. A special entry "Deduct portion of salaries shown above paid from other accounts," will be used (immediately after the "Deduct lapses" line) to subtract the amount chargeable to other appropriations. For the other appropriation(s) involved, a special entry “Add portion of salaries carried in other position schedules paid from this account," will be used (immediately preceding the "Net permanent . . ." line) to add in the proper amount. The special deduct and add entries used for this purpose will be stated in numbers (to the nearest tenth) and amount, and for all accounts of an agency they must balance to zero for each of the three years.

in the stub column and the amounts shown on the total line of the bureau reports (including both data relating to the bureau's own employees and those of other agencies paid from allocations and allotments) will be entered in the amount columns. A reconciliation of the total employment reported

in the budget schedules for June 30 of the past year and the total employment reported to the Civil Service Commission will also be required. The total for each reconciling item reported on the bureau reports will be listed without identification by bureaus.

121. Material required and time for submittal.

Information on public works programs, as described below, will be required for use in preparing a special analysis of Federal public works activities for the budget document.

A separate submission will be required for each bureau which administers public works activities and will consist of an original and one copy of a summary schedule on public works projects and programs in the budget year, together with a short narrative statement. The information is to be submitted within 10 calendar days after notice of the President's determinations on the estimates is received, but in any case not later than December 15 of the current year.

The schedule will provide information on public works underway or recommended for starting in the budget year and on the presently authorized reserve of public works to be undertaken after the budget year.

The narrative statement will cover the agency's program for the budget year. It should be limited to 100 to 200 words and should set forth the general objectives of the program, types of facilities to be constructed, and performance attainment expected (units of power, miles of road, acres irrigated, etc.). 122. Definitions.

"Public works" are defined for this purpose to be publicly owned undertakings of the following character: surveys, planning, and construction of public works of a structural nature, such as houses, other buildings, dams, airports, electric lines, irrigation facilities, and physical improvements for the protection, management, and development of soil, range, forest, wildlife, and other natural resources. They exclude land treatment measures such as range reseeding and reforestation. The term "construction" includes major rehabilitation, renovation, and improvement, but excludes regular maintenance. It also includes site acquisition and original equipment when financed from the same appropriation. Loan and grant programs for the foregoing purposes are included. Financial assistance to other national governments is excluded. The special analysis on public works in the current budget document will provide some guidance on activities included in the definition of public works.

A "project" for direct Federal construction programs means any separable physical unit or several component and closely related units or features, or any system of measures, undertaken or to be undertaken within a specified area, which can be established and utilized independently or as an addition to an existing project and which can be considered

as a separate entity for purposes of planning, evaluation, financing, construction, or operation. Units or features of a development which satisfy this definition will generally be considered separate projects.

For Federal programs involving primarily grants and loans for construction, a project will be interpreted as the overall program. In instances where both grants and loans are provided under the same authorization or where both direct Federal and federally aided construction are involved, each category should be considered a project.

An "authorized project" is one which has been specifically authorized by the Congress or one which does not require specific legislation but is considered to be authorized in general basic legislation, i. e., only appropriations or other types of obligational authority are required to begin construction. A "continuing project" is one on which construction was started in the current year or prior years and will be continued in the budget year. The term includes all projects deferred temporarily, except those suspended as a result of administrative or congressional action. A "new project" is one for which no obligational authority has been provided specifically for construction (as distinguished from preliminary and preconstruction work) prior to the budget year but is recommended for starting in the budget year. The term includes project resumptions after suspension by administrative or congressional action. A "project not yet authorized" is one which has not been approved by the Congress either through general basic legislation or specific legislation. Projects not yet authorized which are recommended in the budget are shown at the end of the agency chapter tables in the section entitled "Proposed for later transmission."

Cost estimates relate only to Federal costs, excluding any costs borne by State, local, or private groups.

Where an appropriation or other fund account finances both public works programs and other activities, only the portion relating to public works will be reported.

123. Schedule of public works projects and programs.

The schedule will follow the form of exhibit 123, and will be prepared on a letter-size sheet (8 x 102 inches). It will be completed as indicated below, with all amounts reported in thousands of dollars. Separate schedules will be submitted for (1) direct Federal construction, (2) grants, and (3) loans. The type of program will be indicated in the heading of the schedule. If a single account finances more than one type of program, the applicable portion will be reported on each schedule.