@GAO Accountabilii * integrity * Reliabilii United States Genera Accounting Office General Government Division Washington, D.C. 20548 B-282870 September 15,1999 Mr. William McCafferty Acting Director of Human Resources Human Resources Center Naval Sea Systems Command U. S. Department of the Navy Subject: Personnel Practices: Reimbursable Interagencv Details Dear Mr. McCafferty: We want to bring to your attention the importance of obtaining reimbursement from agencies when the U. S. Department of the Navy (Navy) 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 the Navy, 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 the Navy, an employee from your agency, Ms. Pearlette Pullen, was detailed to SBA on a reimbursable basis from August 29,1994, to October 15,1994. The Interagency Agreement provided for reimbursement of Ms. Pullen’s salary and benefits. However, an SBA official informed us that as of May 25,1999, SBA had not received a bill from the Navy 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 the Navy. 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. A contact at SBA about the specific case is the current Associate Deputy Administrator for ’Small Business Adminktration: Review of Selected Personnel Practices (GAO/GGD-99-68, Apr. 23,1999). ’ 64 Comp. Gen. 370 (1985). Page 1 GAO/GGD-99-178R Reimbursable Interagency Details B-282870 Management and Administration, Ms. Elizabeth Montoya at (202) 2056610. We would appreciate being notified of any action taken on Ms. Pullen’s detail or on the agency’s internal controls for interagency details. Please call me at (202) 512-8676 or 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/GGD-99-178B 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” and G Sts. NW) U.S. General Accounting Office 1 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: email@example.com or visit GAO’s World Wide Web Home Page at: PRINTED ON (&a RECYCLED PAPER United States General Accounting Office Washington, D.C. 20548-0001 1 Permit No. GlOO 1 Official Business - Penalty for Private Use $300 Address Correction Requested (410504)
Personnel Practices: Reimbursable Interagency Details
Published by the Government Accountability Office on 1999-09-15.
Below is a raw (and likely hideous) rendition of the original report. (PDF)