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 Ordering Information The first copy of each GAO report and testimony is free. Additional copies are $2 each. Orders should be sent to the following address, accompanied by a check or money order made out to the Superintendent of Documents, when necessary. VISA and Mastercard credit cards are accepted, also. Orders for 100 or more copies to be mailed to a single address are discounted 25 percent. Order by mail: U.S. General Accounting Office P.O. Box 37050 Washington, DC 20013 or visit: Room 1100 700 4” St. NW (corner of 4”h and G Sts. NW) U.S. General Accounting Office Washington, DC Orders may also be placed by calling (202) 512-6000 or by using fax number (202) 512-6061, or TDD (202) 512-2537. Each day, GAO issues a list of newly available reports and testimony. To receive facsimile copies of the daily list or any list from the past 30 days, please call (202) 512-6000 using a touch-tone phone. A recorded menu will provide information on how to obtain these lists. For information on how to access GAO reports on the INTERNET, send e-mail message with “info” in the body to: firstname.lastname@example.org or visit GAO’s World Wide Web Home Page at: httpz/&ww.gao.gov United States Bulk Rate General Accounting Office Postage & Fees Paid Washington, D.C. 20548-0001 GAO r Permit No. GlOO Official Business Penalty for Private Use $300 Address Correction Requested (410433)
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)