[Code of Federal Regulations] [Title 5, Volume 1] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR451.104] [Page 326-327] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT PART 451--AWARDS--Table of Contents Subpart A--Agency Awards Sec. 451.104 Awards. (a) An agency may grant a cash, honorary, or informal recognition award, or grant time-off without charge to leave or loss of pay consistent with chapter 45 of title 5, United States Code, and this part to an employee, as an individual or member of a group, on the basis of-- (1) A suggestion, invention, superior accomplishment, productivity gain, or other personal effort that contributes to the efficiency, economy, or other improvement of Government operations or achieves a significant reduction in paperwork; (2) A special act or service in the public interest in connection with or related to official employment; or (3) Performance as reflected in the employee's most recent rating of record (as defined in Sec. 430.203 of this chapter), except that performance awards may be paid to SES employees only under Sec. 534.403 of this chapter and not on the basis of this subpart. (b) A cash award under this subpart is a lump sum payment and is not basic pay for any purpose. [[Page 327]] (c) An award is subject to applicable tax rules, such as withholding. (d) When an award is approved for-- (1) An employee of another agency, the benefiting agency shall make arrangements to transfer funds to the employing agency to cover the award. If the administrative costs of transferring funds would exceed the amount of the award, the employing agency shall absorb the award costs and pay the award; and (2) A member of the armed forces for a suggestion, invention, or scientific achievement, arrangements shall be made to transfer funds to the agency having jurisdiction over the member in accordance with E.O. 11438, ``Prescribing Procedures Governing Interdepartmental Cash Awards to the Members of the Armed Forces''. (e) An award may be granted to a separated employee or the legal heir(s) or estate of a deceased employee. (f) A time-off award granted under this subpart shall not be converted to a cash payment under any circumstances. (g) When granting an award on the basis of a rating of record that is paid as a percentage of basic pay under 5 U.S.C. 4505a(a)(2)(A), the rate of basic pay used shall be determined without taking into account any locality-based comparability payment under 5 U.S.C. 5304 or an interim geographic adjustment or special law enforcement adjustment under section 302 or 404 of the Federal Employees Pay Comparability Act of 1990, respectively.