Intra-Agency Reimbursements Under 31 U.S.C. 686

The applicability of a former decision to cost recovery under intradepartmental service agreements between Washington National Airport or Dulles International Airport and other components of the Federal Aviation Administration (FAA) was questioned. Except under certain circumstances, cost comparisons and billings under the Economy Act of 1932, as amended, to requisitioning agencies should not include items of indirect cost which are not significantly related to costs incurred by the performing agency in executing the requisitioning agency's work and which are not funded from currently available appropriations. The same standard for determining cost under the act applies to furnishing of facilities by airports to other components of FAA as to furnishing facilities to other agencies of the government. Fees collected by the airports from both government and nongovernment users should include depreciation and interest. Reimbursements for indirect costs may be deposited in the Treasury as miscellaneous receipts. However, deposit of reimbursements to an appropriation or fund against which no charge has been made in executing an order is an unauthorized augmentation of the agency's appropriation and must be deposited as miscellaneous receipts.