Every time boxers square off for a licensed bout in the District of Columbia, Police Chief Brtell . Jefferson -- who draws a city salary of $50,112 a year -- pockets up to $150.

Since last December, Jefferson has been paid at least $450 in per diem and other expenses by the D.C. Boxing and Wrestling Commission, according to D.C. Auditor Matthew S. Watson, who yesterday issued a report questioning the payments.

Watson states in the report that the payments to Jefferson violate District of Columbia personnel rules, police department policy, and is contrary to a recent memorandum from Mayor Marion Barry forbidding members of D.C. boards and commissions who work for the government to receive this kind of compensation.

Jefferson was out of town yesterday and could not be reached for comment. Some other high-paid city officials said they interprit the city's rules in the same way as does Watson, and decline payment for serice on boards and commissions.

"I'm not eligible for compensation," said city housing Director Robert L.

Moore, who sits on the Rdevelopment Land Agency board. "I don't even ask for it. In fact, the mayor has made that very clear."

Jefferson's service on the commission grows out of his love for boxing. The money paid commission members is to compensate them for the time they spent after work certifying boxers and attending weigh-ins and matches.

The Dual Compensation Act, incorporated in the District of Columbia's personnel manual, prohibits all employes from "receiving pay from more than one government position for more than an aggregate of 40 hours in any one work week."

To clarify "ambiguity," Barry issued a memorandum on May 1 of this year. "I wish to firmly and unequivocally restate that full-time employes are disqualified from receiving any remuneration for services on [District], boards, committees or commissions.' The mayor wrote that the policy applies to "all full-time employes without exception."

Dwight S. Cropp, the mayor's executive secretary, said he receives no compensation for serving on the Alcoholic Beverage Control Board, though nongovernment members can receive per diem payments of $150 or more.

Ivanhoe Donaldson, Barry's general assistant, said he once received a $10 check for attending a meeting of the D.C. Development Corporation, but returned the money because he didn't believe it was proper" to accept.

Auditor Watson said his staff discovered that Jefferson was paid $150 by the commission on April 3 of this year -- $75 for attending the weigh-in of a prize fight, and another $75 for attending the fight itself.

In addition, Wastson said, Jefferson received $150 on Dec. 19 of last year, $75 two days later, and another $75 this Feb. 1.

Boxing Commission Chairman York Van Nixon, who works full-time for the city's Department of Employment Services, also receives the payments from the commission, in apparent violation of city rules.

He said payments for these activities come from the self-supporting commission's share of flight receipts, and not from appropriated District of Columbia funds. Watson noted that the Dual Compensation Act and the mayor's memorandum make no mention of the source of funds involved.

"We do this on our own time," Van Nixon said. "The only funds we are gitting are earned from the show. I talked to Chief Jefferson and he said he's not going to pay his money back, because he feels he earned it."

The commission has sponsored three fights this year, five last year and 11 in 1978, according to commission records.

Watson said payments from the commission have varied over the past several years, from $60 each for a meeting, weigh-in or fight to the current $75. He said he did not know the total amount of money Jefferson has received from the commission.

Watson said he also found other irregularities in the commission's activities. The commission is supposed to receive 5 percent of the gross receipts of any fight it sanctions.

In some cases, Watson reports, the commission figures its percentage from the fight's net receipts after expenses rather than gross receipts. And in one case, Watson says, a part-time employe was allowed to take home the commission's entire share of money overnight -- around $800 -- and bring it in the next day.

"What was the man supposed to do with it at 2:30 a.m.?" Van Nixon asked. "The banks were obviously closed. Why do they make it look like we're doing something wrong?"