oversight

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)

@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:

 info@wwwgao.gov

 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)