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B-218922 1 (1987-05-18)

handle is hein.gao/gaobadmro0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision Department of Labor - Disposition of Refunded Materof: Social Security Contributions File: B-218922 Date: May 18, 1987 DIGEST Internal Revenue Service refunded Social Security con- tributions previously paid over by Department of Labor (DOL) contractor. Refund included portion which had been withheld from employee wages and an equal amount contributed by contractor as employer. Portion of refund representing employer's contribution should have been returned to DOL as an unallowable contractor cost. However, contractor erroneously distributed more than half of the total refund to some former employees. Balance of refund, now in hands of DOL, should be viewed - as partial return of unallowable contract costs and retained by DOL for credit to disbursing appropriation, and DOL should pursue claim for balance due. DECISION This decision responds to a request from the Employment and Training Administration (ETA), Department of Labor (DOL), for guidance concerning the proper treatment of Federal Insurance Contribution Act (FICA) taxes refunded by the Internal Revenue Service (IRS) to SER-Jobs for Progress, Inc. (SER). DOL officials advise us that SER performed job training services on a cost-reimbursable basis pursuant to the Manpower Development and Training Act of 1962 (MDTA), Pub. L. No. 87-415, 76 Stat. 23 (1962). l/ BACKGROUND During the years 1971-73, SER employed several hundred MDTA program employees. During this period, SER with- held FICA taxes from the wages of its employees and sub- mitted them to the Government, along with an equal share 1/ According to DOL officials, SER was awarded con- tract numbers MDTA 006-2-0502-000; 099-3-003-001; and 099-4-008-007. Our Office was not provided copies of the contracts themselves. o%9 U

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