Question of Legality of Payment of Vouchers for Adjustment Between Appropriations and Funds

The Bonneville Power Administration asked GAO for its opinion on the payment of a voucher to the Tennessee Valley Authority for funds covering the Authority's contribution to its own retirement fund in connection with salaries of employees loaned to Bonneville. Specifically, Bonneville asked whether it can reclaim funds related to the retirement rate of 3.75 percent of the basic salary as there appeared to be no authority for including it as an item of cost.