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Fund Retention Presented April 2003 Background A goal established in the Center’s Balanced Scorecard is to recover costs from the end users of the --laboratories --buildings -- and space that are not funded under the appropriations. Resulting Questions

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Presentation Transcript
fund retention
Fund Retention
  • Presented

April 2003

background
Background
  • A goal established in the Center’s Balanced Scorecard is to recover costs from the end users of the

--laboratories

--buildings

-- and space

that are not funded under the appropriations.

resulting questions
Resulting Questions
  • Does the Technical Center have the ability to:

--Charge for services

--Retain the funds received for these services

pertinent authorities
Pertinent Authorities
  • OMB Circular A-25, User Fees
  • P.L. 108-7, Omnibus Appropriations Bill
  • 49 U.S.C. 106(I)(6), F.A.A.
  • 31 U.S.C. 1301(a), Intended use of appropriated funding
  • 31 U.S.C. 3302(b), Miscellaneous receipts
pertinent authorities5
Pertinent Authorities
  • 31 U.S.C 1535 & 1536, Economy Act
  • F.A.A. Order 2500.35C, Reimbursable Agreements Covering Services and Material Provided by F.A.A.
  • Federal Aviation Acquisition Manual Bulletin

FB 95-09, Interagency Agreements

findings charging for services
Findings: Charging For Services
  • The Agency does have the authority to enter into agreements and to charge for services.
  • 31 U.S.C. 1535 & 1536 (Economy Act)

Provides authority to Federal agencies for requesting and performing interagency reimbursable work under two conditions.

-- Reimbursable work must be less expensive than that provided by commercial vendors

-- More conveniently provided by Federal agencies than by commercial

vendors.

  • OMB Circular A-25 (User Fees)

A user charge will be assessed for special benefits derived beyond those received by the general public.

findings charging for services7
Findings: Charging For Services
  • OMB Circular A-25 (User Fees)

When the imposition of user charges is prohibited or restricted by existing law, agencies will review activities periodically and recommend legislative changes when appropriate.

  • 49 U.S.C. 106 (I)(6): FAA-Contracts

The Administrator is authorized to enter into and perform such contracts, leases, cooperative agreements, or other transactions as may be necessary to carry out the functions of the Administrator and the Administration.

  • F.A.A. Order 2500.35C & FB 95-09 (Reimbursable Order)

Conditions that must be met to enter into agreements:

--Nature of work is the same as that conducted under FAA legislative and appropriation authority

--Program enhances the broad purpose and policies of the FAA

--Performance of the program will not inhibit the conduct of FAA programs

findings retention of funds
Findings: Retention of funds
  • 31 U.S.C. 3302 (Miscellaneous Receipts)

Reimbursements are “amounts collected from outside sources for commodities or services furnished.

Unless a statute exists, reimbursements are to be treated as miscellaneous receipts and are to be deposited with the Treasury

  • OMB Circular A-25 (User Fees)

Unless a statute provides otherwise, user charge collections will be credited to the general fund of the Treasury as miscellaneous receipts, as required by 31 U.S.C. 3302.

Fees to be credited to accounts should also be consistent with the full-cost recovery guidelines

Any fees in excess of full-cost recovery should be credited to the general fund of the Treasury as miscellaneous receipts.

findings retention of funds9
Findings: Retention of funds
  • P.L. 108-7 Omnibus Appropriations (H.J. Res2)

Does contain language allowing the crediting of appropriations.

Operations:Provided further, That there may be credited to this appropriation funds received from States, counties, municipalities, foreign authorities, other public authorities, and private sources, for expenses incurred in the provision of agency services, including receipts for the maintenance and operation of air navigation facilities, and for issuance, renewal or modification of certificates, including airman, aircraft, and repair station certificates, or for tests related thereto, or for processing major repair or alteration forms.

findings retention of funds10
Findings: Retention of funds
  • P.L. 108-7 Omnibus Appropriations (H.J. Res2)

Facilities & Equipment: Provided, That there may be credited to this appropriation funds received from States, counties, municipalities, other public authorities, and private sources, for expenses incurred in the establishment and modernization of air navigation facilities.

Research, Engineering, and Development: Provided, That there may be credited to this appropriation funds received from States, counties, municipalities, other public authorities, and private sources, for expenses incurred for research, engineering, and development.

precedence retention of funds
Precedence: Retention of funds
  • 1992-Landing Fees

Technical Center was allowed to cover its’ operating and maintenance costs of the air navigation systems at ACY by crediting back to the appropriation the collected landing fees.

  • 2003-Current TSA/Air Marshall Agreement

--Charging for labor cost and non-labor costs

--Labor includes Ops & F&E coded individuals

--Crediting reimbursements back to the appropriation

--Legal concurred that this is acceptable practice

cautionary notes
Cautionary Notes
  • Impact Technical Center Line Items
  • Impact on ACT staffing
  • Impact on payroll
  • Potential conflict with OMB Circular A-25
summary
Summary
  • The Center may enter into agreements
  • Precedence does exist for crediting appropriations
  • Reimbursements must be for costs only
  • Reimbursements credited to the appropriation making the expenditure
  • Any reimbursements over costs must be deposited into miscellaneous receipts
  • Use of reimbursable agreements is currently available
  • Guidance and Order are in place for use
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