oversight

Personnel Practices: Reimbursable Interagency Details

Published by the Government Accountability Office on 1999-07-22.

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

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United States General Accounting                     Office                                                      General     Government         Division
Washington,  D.C. 20648



                          B-282870

                          July 22,1999

                          Mr. Timothy M. Dirks
                          Director of Human Resources
                          U. S. Department of Energy

                          Subject: Personnel Practices: Reimbursable Interagencv Details

                          Dear Mr. Dirks:

                          We want to bring to your attention the importance of obtaining reimbursement from agencies
                          when the U. S. Department of Energy (DOE) details employees to them. In connection with
                          our recent review of the personnel practices of the Small Business Adminktration (SBA), we
                          found that several agencies, including DOE, had detailed employees to SBA on a
                          reimbursable basis but had not billed SBA for reimbursement.’ According to an Interagency
                          Agreement signed by officials of SBA and DOE, an employee from your agency, Ms. Anne
                          Morillon, was detailed to SBA on a reimbursable basis from June 51995, to September 9,
                          1996. The Interagency Agreement provided for reimbursement of Ms. Morillon’s salary and
                          benefits. However, an SBA official informed us that, as of May 25,1999, SBA had not received
                          a bill from DOE for this employee’s services; and therefore, reimbursement had not been
                          made.

                          In accordance with a 1985 Comptroller General decision, details for which reimbursement is
                          not made would, except in limited circumstances, (1) violate the statutory provision that
                          appropriations must be spent only for the purpose for which they are appropriated and (2)
                          unlawfully augment the appropriations of the receiving agency.’

                          We have not examined interagency details at DOE. Consequently, we do not know if this
                          particular case is an anomaly or symptomatic of a broader misapplication of internal controls
                          governing reimbursements for interagency details. For this reason, we call your attention to
                          this specific case in the possibility that you may wish to examine whether your agency’s
                          internal controls are working appropriately to insure timely reimbursements for such details.
                          A contact at SBA about the specific case is the current Associate Deputy Administrator for
                          Management and Adminiskation, Ms. Elizabeth Montoya, at (202) 2056610.


                          ‘Small Business Administration:     Review of Selected Personnel Practices (GAO/GGD9948,   Apr. 23,1999).

                          ‘64 Comp. Gen. 370 (1985).




                          Page 1
                                                                               /22qfl           GAOKGD-99-141R       Reimbursable     Interagency   Details
We would appreciate being notified of any action taken on the reimbursement for Ms.
Morillon’s detail or on the agency’s internal controls for interagency details. Please call me at
(202) 512-8676or Assistant Director Richard Caradine at (202) 512-8109 if you have any
questions.

Sincerely yours,




Michael Brostek
Associate Director, Federal Management and
Workforce Issues




 Page 2                                               GAOKGD-99-141R   Reimbursable   Interagency   Details
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