OPINION
HORN, Judge.
FACTS
The plaintiffs in these cases are 1008 former or current employees of the United States Customs Service, United States Department of the Treasury.1 Most are employed as customs inspectors or import specialists, with the remainder holding one of several other positions.2 They allege that, beginning as early as August 27, 1989, the defendant illegally failed to pay overtime wages at the rate required by the Fair Labor Standards Act (“FLSA”), 29 U.S.C.A. §§ 201-219 (West 1994 & Supp.1998), and instead paid them at a lower Federal Employment Pay Act (“FEPA”) rate set forth in 29 U.S.C. § 5542(a)(2) (1994), which is “capped” at one and one-half times the rate of a grade GS-10 step 1 employee.
According to the complaint, the United States, acting through the United States Customs Service, is a public agency as defined by the FLSA and is the employer of the listed plaintiffs.3 Since 1974, non-exempt employees of the federal government have been covered by the FLSA, while exempt employees are covered by the FEPA. Plaintiffs’ complaint appears to allege that each of the plaintiffs in the case is a non-exempt employee. The complaint states that each plaintiff receives a salary above that of a grade GS-10, step 1 employee, and that each worked a significant number of overtime hours since 1988, some of which were hours not compensated in accordance with the FLSA.
Plaintiffs allege that the Customs Service has refused to pay them for overtime at the FLSA rate because the defendant has identified them as “administrative” employees exempt from the FLSA pursuant to 29 U.S.C. § 213(a)(1). According to the plaintiffs, “[t]he wrongful FLSA exemption has resulted in [their] being compensated at the ‘capped’ time-and-a-half overtime rates provided for by the [FEPA], instead of at the more generous ‘true’ time-and-a-half overtime rates required by the FLSA.” Furthermore, “[t]he wrongful FLSA exemption may have also resulted in plaintiffs being denied appropriate FLSA overtime compensation for work-related travel and for overtime for which they earned ‘compensatory time’ under FEPA.” Plaintiffs contend that the defendant either knew that its exemption of plaintiffs from the FLSA was unlawful, or that it acted with reckless disregard for the Act’s requirements.
Prior to filing an answer to the plaintiffs’ complaint in this case, defendant moved for dismissal of the complaint for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (RCFC). Defendant argues that until May 19, 1991, the plaintiffs were covered by a collective bargaining agreement that did not exclude FLSA pay claims from its negotiated grievance procedure. The defendant, citing a decision by the United States Court of Appeals for the Federal Circuit in Carter v. Gibbs, 909 F.2d 1452 (en banc), cert. denied, 498 U.S. 811, 111 S.Ct. 46, 112 L.Ed.2d 22 (1990), asserts that employees who were covered by a collective bargaining agreement that did not specifically exclude overtime pay disputes from its [624]*624grievance provisions are precluded from bringing suit for that pay under the FLSA. According to the defendant, under Carter v. Gibbs and a provision of the Civil Service Reform Act (CSRA),4 5 U.S.C. § 7121(a), plaintiffs’ access to the federal courts in such situations is precluded.5
The plaintiffs counter that CSRA § 7121(a) was amended in 1994 to read “procedures shall be the exclusive administrative procedures” rather than “procedures shall be the exclusive procedures” (emphasis added.) Plaintiffs argue that the absence of the word “administrative” had been the basis for Carter’s conclusion that employees covered by collective bargaining agreements could not judicially enforce the FLSA if violations of that statute were subject to negotiated grievance procedures. Plaintiffs assert that the amendment demonstrates congressional intent to give parties in their situation access to the courts in addition to their possible administrative remedies, effectively overturning the decision in Carter v. Gibbs.
The plaintiffs seek relief pursuant to FLSA section 216(b) for the amount of the alleged unpaid portion of their overtime pay, liquidated damages, and payment of attorney fees and costs. The above-captioned case comes before the court on the defendant’s motion to dismiss for lack of subject matter jurisdiction pursuant to RCFC 12(b)(1).
[625]*625
DISCUSSION
The defendant has filed a motion to dismiss pursuant to RCFC 12(b)(1) for lack of subject matter jurisdiction. When considering a motion to dismiss, the court may consider all relevant evidence in order to resolve any disputes as to the truth of the jurisdictional facts alleged in the complaint. Reynolds v. Army & Air Force Exch. Serv., 846 F.2d 746, 747 (Fed.Cir.1988). The court is required to decide any disputed facts which are relevant to the issue of jurisdiction. Id.
The standard for weighing the evidence presented by the parties when evaluating a motion to dismiss for lack of jurisdiction, pursuant to RCFC 12(b)(1), and/or a motion to dismiss for failure to state a claim upon which relief can be granted, pursuant to RCFC 12(b)(4), as in the instant case, has been articulated by the United States Supreme Court, as follows: “in passing on a motion to dismiss, whether on the ground of lack of jurisdiction over the subject matter or for failure to state a cause of action, the allegations of the complaint should be construed favorably to the pleader.” Scheuer v. Rhodes, 416 U.S. 232, 236, 94 S.Ct. 1683, 40 L.Ed.2d 90 (1974); accord Hamlet v. United States, 873 F.2d 1414, 1416 (Fed.Cir.1989); see also Alaska v. United States, 32 Fed.Cl. 689, 695 (1995), appeal dismissed, 86 F.3d 1178 (Fed.Cir.1996). In rendering a decision, the court must presume that the undisputed factual allegations included in the complaint by a plaintiff are true. Miree v. DeKalb County, 433 U.S. 25, 27 n. 2, 97 S.Ct. 2490, 53 L.Ed.2d 557 (1977); Reynolds v. Army & Air Force Exch. Serv., 846 F.2d at 746; Alaska v. United States, 32 Fed.Cl. at 695.
The burden of establishing jurisdiction is on the plaintiff. McNutt v. General Motors Acceptance Corp. of Indiana, 298 U.S. 178, 189, 56 S.Ct. 780, 80 L.Ed. 1135 (1936); Alaska v. United States, 32 Fed.Cl. at 695; Catellus Dev. Corp. v. United States, 31 Fed.Cl. 399, 404 (1994). The court should not grant a motion to dismiss “unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief.” Conley v. Gibson, 355 U.S. 41, 45-46, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957) (footnote omitted). Nonetheless, conclusory allegations unsupported by any factual assertions will not withstand a motion to dismiss.” Briscoe v. LaHue, 663 F.2d 713, 723 (7th Cir.1981), aff'd, 460 U.S. 325, 103 S.Ct. 1108, 75 L.Ed.2d 96 (1983).
In order for this court to have jurisdiction over plaintiffs complaint, the Tucker Act, as amended, 28 U.S.C.A. § 1491 (West 1994 & Supp.1998), requires that a substantive right, which is enforceable against the United States for money damages, must exist independent of 28 U.S.C. § 1491. The Tucker Act provides:
The United States Court of Federal Claims shall have jurisdiction to render judgment upon any claim against the United States founded either upon the Constitution, or any Act of Congress or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort.
28 U.S.C. § 1491(a)(1). The Tucker Act merely confers jurisdiction on the United States Court of Federal Claims; it does not create a substantive right that is enforceable against the United States for money damages. United States v. Mitchell, 445 U.S. 535, 538, 100 S.Ct. 1349, 63 L.Ed.2d 607, reh’g denied, 446 U.S. 992, 100 S.Ct. 2979, 64 L.Ed.2d 849 (1980); United States v. Testan, 424 U.S. 392, 398-99, 96 S.Ct. 948, 47 L.Ed.2d 114 (1976); United States v. Connolly, 716 F.2d 882, 885 (Fed.Cir.1983) (en banc), cert. denied, 465 U.S. 1065, 104 S.Ct. 1414, 79 L.Ed.2d 740 (1984).
Moreover, a waiver of the traditional sovereign immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4, 89 S.Ct. 1501, 23 L.Ed.2d 52 (1969) (citing United States v. Sherwood, 312 U.S. 584, 61 S.Ct. 767, 85 L.Ed. 1058 (1941)). The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398, 96 S.Ct. 948. “[I]n order for a claim against the United States founded on statute or regulation to be successful, the provisions relied upon must contain language which could fair[626]*626ly be interpreted as mandating recovery of compensation from the government.” Cummings v. United States, 17 Cl.Ct. 475, 479 (1989), aff'd, 904 F.2d 45 (Fed.Cir.1990) (citations omitted); see also United States v. Mitchell, 463 U.S. 206, 216-17, 103 S.Ct. 2961, 77 L.Ed.2d 580 (1983) (citing United States v. Testan, 424 U.S. at 400, 96 S.Ct. 948 (quoting Eastport S. S. Corp. v. United States, 178 Ct.Cl. 599, 607, 372 F.2d 1002, 1009 (1967))); Duncan v. United States, 229 Ct.Cl. 120, 138, 667 F.2d 36, 47 (1981), cert. denied, 463 U.S. 1228, 103 S.Ct. 3569, 77 L.Ed.2d 1410 (1983).
The plaintiffs’ claim has its foundation in the FLSA overtime provision which states that:
Except as otherwise provided in this section, no employer shall employ any of his employees who in any workweek is engaged in commerce or in the production of goods for commerce, or is employed in an enterprise engaged in commerce or in the production of goods for commerce, for a workweek longer than forty hours unless such employee receives compensation for his employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he is employed.
29 U.S.C. § 207(a)(1). The FLSA allows covered federal employees6 to seek damages for unpaid compensation in courts with competent jurisdiction. See 29 U.S.C. § 216(b) (1994).7
There are, however, specifically listed exemptions to the FLSA section 207 overtime provision. In pertinent part, 29 U.S.C. § 213(a)(1) provides that the provisions of section 207 do not apply to “any employee employed in a bona fide executive, administrative, or professional capacity, ... or in the capacity of outside salesman____” If an employee is exempt from the FLSA, that employee will be compensated for overtime work under the FEPA rate set forth in 29 U.S.C. § 5542(a) (1994). Section 5542(a) states:
(1) For an employee whose basic pay is at a rate which does not exceed the minimum rate of basic pay for GS-10 ..., the overtime hourly rate of pay is an amount equal to one and one-half times the hourly rate of basic pay of the employee, and all that amount is premium pay.
(2) For an employee whose basic pay is at a rate which exceeds the minimum rate of basic pay for GS-10 ..., the overtime hourly rate of pay is an amount equal to one and one-half times the hourly rate of the minimum rate of basic pay for GS-10 ... and all that amount is premium pay.
In addition to the FLSA, the Civil Service Reform Act (CSRA) also governs federal employees who are represented by a union. See Dunklebarger v. Merit Systems Protection Board, 130 F.3d 1476, 1478 (Fed.Cir.1997). CSRA section 7121(a)(1) “requires that collective bargaining agreements with federal agencies contain negotiated grievance procedures, and it contemplates that in most cases the negotiated grievance procedures will be the exclusive means of resolving employment disputes.” Id. In Sample v. United States, 65 F.3d 939 (Fed.Cir.1995), the court wrote that a collective bargaining agreement requiring arbitration of disputes through a grievance procedure provides “the only mechanism for settlement of the employment claims of an employee who was a member of the collective bargaining unit at the time the [627]*627claim accrued.” Id. at 940. The statute does, however, allow the parties to the collective bargaining agreement to specifically exclude any matters from the grievance procedures if they so choose. 5 U.S.C. § 7121(a)(2); Dunklebarger v. Merit Systems Protection Board, 130 F.3d at 1478.
Prior to 1994, CSRA section 7121(a) read as follows:
(a)(1) Except as provided in paragraph (2) of this subsection, any collective bargaining agreement shall provide procedures for the settlement of grievances, including questions of arbitrability. Except as provided in subsections (d) and (e) of this section, the procedures shall be the exclusive procedures for resolving grievances which fall within its coverage.
(2) Any collective bargaining agreement may exclude any matter from the application of the grievance procedures which are provided for in the agreement.
5 U.S.C. § 7121(a) (1988). In 1994, however, the statute was amended by section 9(c) of United States Office of Special Counsel, Merit Systems Protection Board: Authorization, Pub.L. No. 103-424, 108 Stat. 4361 (codified in scattered sections of 5 U.S.C. and 12 U.S.C.). As amended, section 7121(a) now provides that “the [negotiated grievance] procedures shall be the exclusive administrative procedures for resolving grievances which fall within its coverage.” 5 U.S.C. § 7121(a)(1) (1994) (emphasis added).8
To rule on defendant’s motion to dismiss in this case, the single question which must be answered is whether the amended version of CSRA section 7121 allows the plaintiffs to bring their FLSA overtime pay claims before this court.9 The case upon which the government relies is an opinion of the United States Court of Appeals for the Federal Circuit in Carter v. Gibbs, 909 F.2d at 1452-58. The court in Carter v. Gibbs held that, under the earlier version of CSRA § 7121, negotiated grievance procedures in collective bargaining agreements were the exclusive method for resolving FLSA disputes unless the agreement specifically provided otherwise. See 909 F.2d at 1458. The Federal Circuit stated:
The Civil Service Reform Act is unambiguous: “the procedures [set out in the collective bargaining agreement] shall be the exclusive procedures for resolving grievances which fall within its coverage.” 5 U.S.C. § 7121(a)(1). There is no dispute that overtime claims, premised on an alleged violation of section 7 of the FLSA, 29 U.S.C. § 207, are “grievances” subject to the negotiated procedures. See 5 U.S.C. § 7103(a)(9)(C)(ii).
Carter v. Gibbs, 909 F.2d at 1454 (footnote omitted).
From August 27, 1987, until May 19, 1991, the plaintiffs in the cases at bar were covered by a collective bargaining agreement containing grievance procedures “concerning any matter relating to the employment of any employee.” Nat’l Agreement Between Nat’l Treasury Employees Union and U.S. Customs Serv., August 24, 1987 (“the 1987 Agreement”), art. 31, § 3(a). The grievance procedures also covered “any claimed violation, misinterpretation, or misapplication of any law, rule or regulation affecting conditions of employment.” Id. at art. 31, § (c)(2). The 1987 agreement did not explicitly exclude FLSA overtime claims from the grievance process.10 Therefore, defendant points [628]*628out that under the interpretation of the CSRA’s effect on FLSA claims in Carter v. Gibbs, the grievance procedures provided for by the 1987 agreement should be the exclusive remedy for these claims.
Due to the amendment of 5 U.S.C. § 7121(a)(1) in 1994, however, the plaintiffs here contend that Congress reversed the result of Carter v. Gibbs. Since the statute now says that the negotiated grievance procedures are to be the “exclusive administrative remedy,” rather than simply the “exclusive remedy,” plaintiffs argue that the CSRA no longer blocks their access to judicial remedies for their FLSA overtime claims. They assert that the plain language of the amended statute and the legislative history of the amendment support their interpretation.
This court’s interpretation of the amended CSRA section 7121(a)(1), must be resolved in accordance with accepted rules of statutory construction. Guidance for statutory construction has been offered by the United States Court of Appeals for the Federal Circuit, as follows:
Statutory construction requires the application of recognized rules. See generally Sutherland Statutory Construction (4th ed.). First, “[t]he starting point in every case involving construction of a statute is language itself.” Greyhound Corp. v. Mt. Hood Stages, Inc., 437 U.S. 322, 330, 98 S.Ct. 2375, 27 L.Ed.2d 239[sic] [57 L.Ed.2d 239] (1978). Second, where a statute states what a term ‘means’ then all other meanings not stated are excluded. Colautti v. Franklin, 439 U.S. 379, 392 n. 10, 99 S.Ct. 675, 684, n. 10, 58 L.Ed.2d 596 (1979). Third, clear evidence of legislative intent prevails over other principles of statutory construction. National R.R. Passenger Corp. v. National Ass’n of R.R. Passengers, 414 U.S. 453, 458, 94 S.Ct. 690, 693, 38 L.Ed.2d 646 (1974). Fourth, absent a very clear legislative intent, the plain meaning will prevail. Aaron v. SEC, 446 U.S. 680, 697, 100 S.Ct. 1945, 1956, 64 L.Ed.2d 611 (1980). Last, “Congress is presumed to be aware of an administrative or judicial interpretation of a statute and to adopt that interpretation when it reenacts a statute without change.” Lorillard v. Pons, 434 U.S. 575, 580, 98 S.Ct. 866, 870, 55 L.Ed.2d 40 (1978); National Lead Co. v. United States, 252 U.S. 140, 146-47, 40 S.Ct. 237, 239, 64 L.Ed. 496 (1920); Farrell Lines, Inc. v. United States, 499 F.2d 587, 605, 204 Ct.Cl. 482 (1974); cf. Pierce v. Underwood, [487] U.S. [552], 108 S.Ct. 2541, 101 L.Ed.2d 490 (1988).
Johns-Manville Corp. v. United States, 855 F.2d 1556, 1559 (Fed.Cir.1988), cert. denied, 489 U.S. 1066, 109 S.Ct. 1342, 103 L.Ed.2d 811 (1989). Thus, if a statute is plain and unequivocal on its face, there is no need to resort to the legislative history underlying the same statute. Reid v. Department of Commerce, 793 F.2d 277, 281 (Fed.Cir.1986) (citing United States v. Oregon, 366 U.S. 643, 648, 81 S.Ct. 1278, 6 L.Ed.2d 575 (1961), reh’g denied, 368 U.S. 870, 82 S.Ct. 24, 7 L.Ed.2d 70 (1961)). A court should resort to legislative history only if:
a literal interpretation would lead to an incongruous result. For example, if a literal reading of the statute would impute to Congress an irrational purpose, United States v. Bryan, 339 U.S. 323, 338, 70 S.Ct. 724, 734, 94 L.Ed. 884 (1950), or would thwart the obvious purposes of the statute, Trans Alaska Pipeline Rate Cases, 436 U.S. 631, 643, 98 S.Ct. 2053, 2061, 56 L.Ed.2d 591 (1978), or would lead to a result at variance with the policy of the legislation as a whole, Trustee[s] of Indiana University v. United States, 618 F.2d 736, 739, 23 Ct.Cl. 88, 94[sic] [223 Ct.Cl. 88, 94] (1980), then literal interpretation will be eschewed in favor of resort to the legislative history to ascertain the intent of Congress. United States v. Oregon, 366 U.S. at 648, 81 S.Ct. at 1281; 2A Sands § 46.07.
Reid v. Department of Commerce, 793 F.2d at 281-82. Accepted principles of statutory construction also provide that the courts must interpret a statute as a whole. Massachusetts v. Morash, 490 U.S. 107, 115, 109 S.Ct. 1668, 104 L.Ed.2d 98 (1989). To this [629]*629effect, the United States Supreme Court has written:
On numerous occasions we have noted that “ ‘ “ ‘[i]n expounding a statute, we must not be guided by a single sentence or member of a sentence, but look to the provisions of the whole law, and to its object and policy.’ ” ’ ” Kelly v. Robinson, 479 U.S. 36, 43, 107 S.Ct. 353, 93 L.Ed.2d 216 (1986), quoting Offshore Logistics, Inc. v. Tallentire, 477 U.S. 207, 221, 106 S.Ct. 2485, 91 L.Ed.2d 174 (1986) (quoting Mastro Plastics Corp. v. NLRB, 350 U.S. 270, 285, 76 S.Ct. 349, 100 L.Ed. 309 (1956) (in turn quoting United States v. Heirs of Boisdore, 8 How. 113, 122, 12 L.Ed. 1009 (1850))).
Pilot Life Ins. Co. v. Dedeaux, 481 U.S. 41, 51, 107 S.Ct. 1549, 95 L.Ed.2d 39 (1987); see Sutherland Stat. Const. §§ 46.05, 46.06 (5th ed.1992). Otherwise stated, courts must “ ‘give effect, if possible, to every clause and word of a statute,’” United States v. Menasche, 348 U.S. 528, 538-39, 75 S.Ct. 513, 99 L.Ed. 615 (1955) (quoting Inhabitants Montclair Township v. Ramsdell, 107 U.S. 147, 152, 2 S.Ct. 391, 27 L.Ed. 431 (1883)), for “ ‘[t]he cardinal principle of statutory construction is to save and not to destroy.’ ” Id. (quoting NLRB v. Jones & Laughlin Steel Corp., 301 U.S. 1, 30, 57 S.Ct. 615, 81 L.Ed. 893 (1937)).
In construing a statute, courts should not attempt to interpret a provision such that it renders other provisions of the same statute inconsistent, meaningless, or superfluous. Boise Cascade Corp. v. United States EPA, 942 F.2d 1427, 1432 (9th Cir.1991); see Sutherland Stat. Const. § 46.06 (5th ed.1992). The meaning of statutory language depends on context, and a statute should be read as a whole. Bailey v. United States, 516 U.S. 137, 145, 116 S.Ct. 501, 133 L.Ed.2d 472 (1995); King v. Saint Vincent’s Hosp., 502 U.S. 215, 221, 112 S.Ct. 570, 116 L.Ed.2d 578 (1991) (citing Shell Oil Co. v. Iowa Dept. of Revenue, 488 U.S. 19, 26, 109 S.Ct. 278, 102 L.Ed.2d 186 (1988)). “Words are not pebbles in alien juxtaposition; they have only a communal existence; and not only does the meaning of each interpenetrate the other, but all in their aggregate take their purport from the setting in which they are used.” King v. Saint Vincent's Hosp., 502 U.S. at 221, 112 S.Ct. 570 (quoting NLRB v. Federbush Co., 121 F.2d 954, 957 (2d Cir.1941) (L.Hand, J.)). Therefore, when reviewing the statute at issue in this case, the court must construe each section of the statute in connection with each of the other sections, so as to produce a harmonious whole.
The amended version of 5 U.S.C. § 7121(a)(l)(1994) states:
(a)(1) Except as provided in paragraph (2) of this subsection, any collective bargaining agreement shall provide procedures for the settlement of grievances, including questions of arbitrability. Except as provided in subsections (d), (e), and (g) of this section, the procedures shall be the exclusive administrative procedures for resolving grievances which fall within its coverage.
(2) Any collective bargaining agreement may exclude any matter from the application of the grievance procedures which are provided for in the agreement.
(emphasis added.) As the above captioned cases involve construction of section 7121, the court must first look to the language of the amendment itself. See Greyhound Corp. v. Mt. Hood Stages, Inc., 437 U.S. at 330, 98 S.Ct. 2370. In examining the language, if the statute states the “meaning” of a term, then all unstated meanings are excluded. Colautti v. Franklin, 439 U.S. at 392 n. 10, 99 S.Ct. 675. Here, neither CSRA section 7121 nor CSRA definitional section 7103 states an explicit meaning for “administrative,” the term at issue. With no evidence of legislative intent in the CSRA regarding the addition of the word “administrative,” the court turns to the plain meaning of the term.
Under principles of statutory interpretation, undefined terms in a statute are understood to have their ordinary meaning. Koyo Seiko Co., Ltd. v. United States, 36 F.3d 1565, 1571 n. 9 (Fed.Cir.1994). Moreover, the dictionary is accepted as an appropriate source for ascertaining a common meaning. Id. Black’s Law Dictionary defines “administrative” as follows:
Connotes of or pertains to administration, especially management, as by managing or [630]*630conducting, directing, or superintending, the execution, application or conduct of persons or things. Particularly, having the character of executive or ministerial action. In this sense, administrative functions or acts are distinguished from such as are judicial.
Black’s Law Dictionary 42 (5th ed.1979) (citations omitted) (emphasis added). In the last sentence, the plaintiffs find strong support for their position. To repeat, where the statute previously stated that the grievance procedures were to be the “exclusive procedures,” it now says they are to be the “exclusive administrative procedures.” 5 U.S.C. § 7121(a)(1) (emphasis added). Employing the plain meaning of the word “administrative,” demonstrated above to be distinct from “judicial,” leads to the conclusion that, by omission, the grievance procedures are not meant to preclude recourse to judicial procedures. Rather, their exclusivity is limited to the administrative arena. This interpretation is entirely consistent with the long-recognized legal maxim “expressio unius est exclusio alterius,” meaning that the expression of one thing is the exclusion of the other. See Black’s Law Dictionary 521 (5th ed.1979).
Additionally, the court is mindful that it must “ ‘give effect, if possible, to every clause and word of a statute.’ ” United States v. Menasche, 348 U.S. at 538-39, 75 S.Ct. 513 (quoting Inhabitants of Montclair Township v. Ramsdell, 107 U.S. at 152, 2 S.Ct. 391). To ignore the presence of the word “administrative” in the amended statute, and decide that Congress intended no change in the statute by the word’s insertion, would be equivalent to saying that the insertion was superfluous and unnecessary. The court is not willing to assume that Congress acted without purpose. Indeed, plaintiffs draw attention to the fact that the court in Carter v. Gibbs had previously found the unamended text of section 7121 to be unambiguous. See Carter v. Gibbs, 909 F.2d at 1454. If it was already clear and serving its intended purpose, Congress would change it only to effect a different result.
Defendant suggests that the alteration may have been necessary for emphasis. Because amended section 7121 contains subsection (g), which includes both administrative and judicial choices for resolving grievances,11 defendant argues that “it is not unreasonable to assume that the use of the word ‘administrative’ in the phrase ‘exclusive administrative procedure’ was simply to emphasize that unless an aggrieved employee fell within the narrowly defined class of employees covered by subsection (g), that employee had only one administrative remedy, that is, the negotiated grievance procedure.” While the accepted rules of statutory construction dictate that the court must interpret the statute as a whole, Massachusetts v. Morash, 490 U.S. at 115, 109 S.Ct. 1668, the government’s construction argument posed here carries little weight, for the structure of section 7121 indicates no special purpose for the placement of “administrative.” As the defendant itself noted in oral argument, the previously-existing exceptions in subsections (d)12 and (e),13 neither of which were amend[631]*631ed in 1994, both offer a choice between appellate and administrative remedies in the same way as new subsection (g). Thus, subsection (g) could not have created any new need for emphasis in 7121(a).14
Carter v. Gibbs similarly contradicts the defendant’s premise by stating that, “[s]ub-seetions (d) and (e) give employees a choice of resolving certain specified types of disputes either through the negotiated grievance procedures or through alternative administrative, and in some cases judicial, channels.” 909 F.2d at 1453. While consistent with the immediately preceding analysis, this language also leads to another line of reasoning which undermines defendant’s argument. Before the 1 994 amendment, according to the language from Carter v. Gibbs, Congress required an election of either a judicial or administrative remedy when a plaintiff was excepted from subsection (a) by subsection (d) or (e). When not within those exceptions, the grievance procedures were the “exclusive procedures” available to the plaintiff for redress. Currently, amended section 7121 still requires the same election of remedies if a plaintiff is excepted under previous subsection (d) or (e), or new subsection (g). But, the additional change by which the statute now reads “exclusive administrative procedures” is indicative of a congressional intent now to allow access to both types of remedies, rather than one or the other, as long as a plaintiff is not excepted.15 While cognizant of the precedential authority of Federal Circuit opinions on the decisions of the Court of Federal Claims, the court respectfully believes that the language in Carter v. Gibbs does not resolve the issues presently under consideration simply because, in that case, the Federal Circuit was interpreting the pre-amendment version of section 7121(a).16
When a statute is straightforward, there is no reason to resort to legislative history. United States v. Gonzales, 520 U.S. 1, 117 S.Ct. 1032, 1035, 137 L.Ed.2d 132 (1997); Connecticut National Bank v. Germain, 503 U.S. 249, 254, 112 S.Ct. 1146, 117 L.Ed.2d 391 (1992); Reid v. Dept. of Commerce, 793 F.2d at 281 (Fed.Cir.1986). As demonstrated above, the court here feels that the effect of the statute’s amendment is clear. Still, as this is a reversal of position by Congress via the insertion of a single word, it is prudent for the court to seek confirmation of its analysis in the amendment’s history.
Unfortunately, there is no reported legislative history that would assist in interpreting the 1994 amendment to 5 U.S.C. § 7121(a) aside from statements made by two National Treasury Employees Union officials during the subcommittee hearings regarding the Whistleblower Act.17 The plaintiffs claim [632]*632that this subcommittee hearing should be used as an authoritative guide on the legislative intent of Congress because the amendment to 5 U.S.C. § 7121 was introduced and approved by both houses following the union officials’ testimony. The plaintiffs state that “[t]he proximity of the amendment to the Union’s testimony, coupled with the fact that the Union’s testimony and the final language of the amendment are virtually identical, strongly indicates that the amendment was in response to the Union’s suggestions.” Although Dawson Chemical Co. v. Rohm & Haas Co., 448 U.S. 176, 204, 100 S.Ct. 2601, 65 L.Ed.2d 696 (1980), regards subcommittee hearings as a relevant way to attain a full understanding of the final legislative product, the court notes that language included in a footnote to a later United States Supreme Court opinion suggests that congressional hearing statements not made by a member of Congress or included in the official House and Senate Reports for the statute in question are not to be accorded legal significance in interpreting the purpose of the statute. Kelly v. Robinson, 479 U.S. 36, 51 n. 13, 107 S.Ct. 353, 93 L.Ed.2d 216 (1986).
In the end, “only the most extraordinary showing of contrary intentions” by the legislative history will justify departure from a statute’s unambiguous plain language. Garcia v. United States, 469 U.S. 70, 75, 105 S.Ct. 479, 83 L.Ed.2d 472 (1984). The reported history of amended section 7121(a) provides no support for defendant’s position that the CSRA continues to foreclose parties in the plaintiffs’ situation from the judicial remedies provided by the FLSA. The import of the CSRA’s amended plain language, through the addition of the word “administrative,” leads to the conclusion that Congress did, in fact, desire that federal parties covered by negotiated grievance procedures be allowed to enforce their rights in court if they so choose.
CONCLUSION
After thoroughly reviewing the parties’ pleadings, briefs and arguments, the court has construed the amended version of 5 U.S.C. § 7121(a)(1) (1994) and determined that the statute’s language is clear on its face. The change of the phrase “exclusive procedure” to “exclusive administrative procedure” dictates that plaintiffs should not be barred from filing their claims in this court even though they originally were covered by a negotiated grievance procedure. This court, therefore, has subject matter jurisdiction over plaintiffs’ claims and, hereby, DENIES the defendant’s motion to dismiss in Case Nos. 96-480C and 96-4801C.
IT IS SO ORDERED.