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B-151204-O.M. 1 (1971-12-09)

handle is hein.gao/gaobadrzb0001 and id is 1 raw text is: UNITED STATES G,_ ERNMENT GENERA., ACCOUNTING-OFFICE Alemorandum .ber 1, 1971 TO The Comptroller General FROM Director, FGMS Division - D. L. Scantlebury - SUBJECT: Request for legal instructions on proposed regulation governing the Automatic-Data Proc ;ssing (ADP) Re-olving Fund There is itttached a copy of a memorandua addressed to Richard W. Maycock, Deputy Director of this Division, br Dwright A. Ink, Assistant Director, Office of Management aid-Budget (OAB), with an appended set of guidelines concerning the above subject. These papers outline, among other things, certain proposed changes in the methods heretofore applied in accordance with the provisions of H. R. 89-306 in estab- lishing the rates to be charged agencies to .ecover approximate costs of equipment aid in securing the net proceed3 of disposals of excess property. The matte T's included in the memorandum.n and, to some extent, those in the guidelines, were discussed at length .rith representatives of the Office of Manarement and Budget (01,M). Mr. rohn Mbore of the Office of the General Coinsel and representatives of o ir site audit staff at the General Servicas Administration (GSA) participated in the discussion which revolved largely around the question o' legality of at least two of the propose . actions. The first basic proposal is to permit G meral Services Administra- tion (GSA) to stablish a current fair marko.- residual value for equip- ment turned in by an original using agency a,t.er the agency has paid the ADP fund t e full cost of the equipment, and to.set the rental rate to a second usLng agency on the basis of sucA fair value plus an allow- ance for adin.strative and other costs. Th*.s, we believe, is sound from the stand)oint of accounting and manage lent principles as applied to the ADP funl and to both the original and secondary using agencies. That treatment of fully paid for turned-in eiuipment wguld seem to be authorized by the second clause of subsectioi 111(d) of P. L. 89-306 regarding dete.-mination by the Administrator of the value of supplies and equipment 3ransferred to the Administrat-r. If the equipment is

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