oversight

Personnel Practices: Reimbursable Interagency Details

Published by the Government Accountability Office on 1999-08-03.

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

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




                  B-282870

                  August 3,1999


                  Mr. Kirk Harper
                  Acting Director, Office of Human Resources and EEO
                  Office of Personnel Management

                  Subject: Personnel Practices: Reimbursable Interagencv Details

                  Dear Mr. Harper:

                  We want to bring to your attention the importance of obtaining reimbursement from agencies
                  when the Office of Personnel Management (OPM) details employees to them. In connection
                  with our recent review of the personnel practices of the Small Business Administration
                  (SBA), we found that several agencies, including OPM, had detailed employees to SBA on a
                  reimbursable basis but had not billed SBA for reimbursement.’ According to a Memorandum
                  of Understanding signed by officials of SBA and OPM, an employee from your agency, Ms.
                  Deborah Markham, was detailed to SBA on a reimbursable basis from May 31, 1994, to
                  September 30,1994. The Memorandum of Understanding provided for reimbursement of Ms.
                  Markham’s salary and benefits. However, an SBA official informed us that as of May 25,1999,
                  SBA had not received a bill from OPM 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 OPM. 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 ensure timely reimbursements for such details.

                  ’Small Business Administration:   Review of Selected Personnel Practices (GAO/GGD-99-68, Apr. 23,1999).

                  ’ 64 Comp. Gen. 370 (1985).




                  Page 1
                                                                  /4526r9              GAO/GGD-99-146R Reimbursable Interagency Details
B-282870


A contact at SBA about the specific case is the current Associate Deputy Administrator for
Management and Administration, Ms. Elizabeth Montoya, at (202) 2056610.

We would appreciate being notified of any action taken on Ms. Markam’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) 512-8109if you have any questions.

Sincerely yours,



Michael Brostek
Associate Director, Federal Management and
 Workforce Issues




 Page 2                                            GAO/&SD-99-145R Reimbursable Interagency Details
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