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B-199531 1 (1981-05-19)

handle is hein.gao/gaobadjkb0001 and id is 1 raw text is: 


                             THE COMPTROLLER GENERAL
DECISION                     OF THE UNITEO STATES
                             WASHINGTON, 0. C. 20546




FILE:   B-199531                    DATE: May 19, 1981

MATTER OF: Department of the Army: Services provided
                by non-appropriated fund employees
DIGEST:     Appropriated fund (AF) and non-appropriated
            fund (NAF) personnel on Army base operate
            separate billeting facilities in single
            hotel/motel type quarters. NAF and AF clerks,
            working alone, handle both NAF and AF transac-
            tions on their respective shifts. Certifying
            officer asks whether AF can reimburse NAF for
            AF work performed by NAF employees, in light
            of GAO decision 58 Comp. Gen. 94, that
            purchases of services from NAFs, when author-
            ized, must be treated as procurements, and of
            finding that this procurement is unauthorized
            because it involves personal services. Reim-
            bursement is authorized. Transaction should
            not be treated as procurement of personal
            services, but as method of allocating expenses
            of operating respective facilities on a cost
            sharing basis.


     This decision is in response to a   f    from a United States
Army Finance and Accounting Officer for an advance decision. His
request concerns the propriety of reimbursing a non-appropriated
fund instrumentality (-NIkP-) with appropriated fund , for work per-
formed by NAFI employees in support of appropriated fund activities.

     Specifically, this case involves billeting activities at an
Army base. There are two types of accommodations available on the
base, both housed in a single hotel/motel type accommodation. One
type, which includes Visiting Officer Quarters, Bachelor Officer
Quarters, Distinguished Visitors Quarters, and Enlisted Bachelors
Quarters, is operated with appropriated funds. The other is a NAFI
enterprise operated to provide guest accommodations for relatives
of military personnel stationed on the base and other transient
needs. The volume of transactions, we are told, does not justify
having two desk clerks, one paid from appropriations and the other
a NAFI employee, on duty at all times to provide check in-check
out services for the respective operations. Instead:

      [t]here are two appropriated fund desk clerks
      and three nonappropriated fund desk clerks,
      each working alone for an 8-hour shift. Each
      desk clerk handles both appropriated (52% of

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