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GGD-80-15 1 (1979-10-12)

handle is hein.gao/gaobaazuf0001 and id is 1 raw text is: UNTDSTATES GENERAL ACCOUNTING OFFICE I I '747 WASHINGTON, D.C. 20548 DIVISION B-78395 OCTOBER 12, 1979 Mr. Vincent P. Barabba a /illiii 111l111111111 Director, Bureau of the Census 0022O 110575 Department of Commerce AY Dear Mr. Barabba: Subject: LQuestionable Census Bureau Indirect Cost Charges and Managament Practices for Reimbursable Work(GGD-80-15) The House Subcommittee on Census and Population, Committee on Post Office and Civil Service, requested that we examine the Bureau of the Census' policies, procedures, and practices for charging Government agencies and others for reimbursable work. Before we completed the review, the Subcommittee asked for assistance in reviewing the 1980 Decennial Census, which resulted in curtailing work on the reimbursable assignment. We had identified some problem areas in reimbursable work and believed it would be constructive to discuss these with Census Bureau officials. The enclosure summarizes these findings and the Census Bureau's comments and planned actions. We are pleased with the positive reaction of Census Bureau officials in considering and acting on most of our findings. We plan to brief the Subcommittee on the results of our review and the Census Bureau's positions, and at some time in the future we will follow up on the Bureau's actions. One area where it appears that your staff has not planned sufficient action pertains to the propriety of the charges to reimbursable work through regular interfund project accounts. As discussed in the enclosure, the Census Bureau does not ap- pear to always meet the criteria established in the Comptroller General's August 14, 1978, decision (B-136318) for charging indirect costs to requisitioning agencies under the Economy Act of 1932, as amended, 31 U.S.C. 686. In this regard, the Census Bureau should reexamine its position. Further, because our review of interfund projects was limited, the Census Bureau should review other interfund projects to insure that charges for reimbursable work are in accordance with the 1978 decision. -:: '.(275080)

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