National Archives and Records Administration Records Center Revolving Fund--Advance Payments
B-306975: Feb 27, 2006
The Treasury and General Government Appropriations Act, 2000, Pub. L. No. 106-58, Title IV, National Archives and Records Administration (NARA), Revolving Fund, 113 Stat. 430, 460--61 (Sept. 29, 1999), authorizes agencies to make advance payments to the NARA Records Center Revolving Fund for the monthly charges for storage and related services for temporary and pre-archival records. NARA proposes to bill its customers at the beginning of each month based on its estimate of services it will provide that month and to adjust the next month's bill to reflect actual costs of services rendered. GAO has no objection to this billing method, except to note that if a customer advances fiscal year funds for September's estimated costs, NARA may not credit excess amounts in adjusting October's bill. NARA must return the excess to the customers. These funds would not be available for obligation of the next fiscal year commencing October 1. Likewise, if a customer agency owes more than the amount advanced in September, the customer must cover the underpayment from the previous fiscal year's funds.