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B-211953 1 (1984-12-07)

handle is hein.gao/gaobadmbh0001 and id is 1 raw text is: CIECISION FILE: MATTER 0 DIGEST: n - 0D F: THE COMPTROLLER GENERAL OF THE UNITEO STATE6 WASHINGTON, 0. C. 20548 211953 'a V? to l DATE: December 7, 1984 GSA recovery of SLUC costs for Storage of IRS records. 1. Where General Services Administration (GSA) is required by law and implementing regula- tions and standards issued by GSA to store and service noncurrent agency records transferred to Federal Records Centers (provided space is otherwise available) ana receives appropria- tions for this purpose, it may not seek reim- bursement for its costs incurred in storing these records under 31 U.S.C. SS 1535 and 1536 (1982) since this would constitute an unautho- rized augmentation of GSA's appropriations. However, it may enter into an agreement and recover the cost of storing current agency records since it is not required to do this and receives no appropriation for this purpose. 2. Where General Services Administration stores and services current Internal Revenue Services (IRS) records at Federal Records Centers which it is not required to store free of charge and requests IRS to pay Standard Level User Charges (SLUC) related thereto, this consti- tutes a constructive assignment of space to IRS for storing records. Therefore, IRS is liable for payment of SLUC attributable to storing current records to Federal Buildings Fund. 3. Even if current Internal Revenue Service (IRS) records are deemed stored by General Services Administration pursuant to interagency agree- ment calling only for reimbursement of servic- ing costs by IRS, IRS is required to pay Standard Level User Charges costs attributable to the storing of its current records, since all elements of actual costs (direct and indirect) which are proper are required to be reimbursed under the law. 31 U.S.C. § 1535 (1982). The Commissioner of the Internal Revenue Service (IRS) has requested our opinion on the propriety of the National Archives and Records Service (NARS), General Services Administration (GSA) practice of assessing Standard Level User

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