United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 1999-03-04 monographic deposited born digital 13 p. GA 1.13:B-281199.2 https://www.govinfo.gov/app/details/GAOREPORTS-B-281199-2 P0b002ee18fd4700e f:2811992 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-281199-2 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-281199-2 B-281199.2 Comptroller General Decision 1. Protest of agency determination based on cost comparison under which agency failed to seal its management plan/most efficient organization (MP/MEO), contrary to Office of Management and Budget Circular No. A-76 guidelines, is denied where the agency had the approved MP/MEO secured until the cost comparison was conducted and the failure to seal it did not materially affect the cost comparison. <p/>2. Under A-76 cost comparison, agency properly corrected proposed agency use of impermissible volunteer effort by adding sufficient personnel and labor hours to replace the volunteer effort. <p/>3. Protest that A-76 cost comparison was defective because agency failed to specifically allocate replacement hours or to describe in detail how replacement personnel would handle tasks previously proposed for volunteers is denied where the number of personnel and labor hours, in context, are more than sufficient to cover volunteer effort and to meet all performance work statement responsibilities. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-281199-2/html/GAOREPORTS-B-281199-2.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-281199-2/pdf/GAOREPORTS-B-281199-2.pdf GAO/B-281199.2 https://www.govinfo.gov/app/details/GAOREPORTS-B-281199-2 Comptroller General Decision GAO/B-281199.2; Symvionics, Inc., B-281199.2, March 4, 1999;