Agencies have the discretion to grant paid  administrative leave for brief periods of time and have exercised this  discretion through setting policies governing the use of this type of leave. For example, U.S. Agency for  International Development (USAID) and Department of Defense (DOD)  officials said that they grant paid administrative leave to employees  serving 6 months or more in Afghanistan for rest and recuperation breaks,  while other selected agencies did not. Differences in Agency Leave Recording Practices and in Payroll Providers’ Interpretation of Guidance Contributed to Large Variations in Reporting of Paid Administrative Leave

		A Lack of Detailed Guidance Related to Recording and Reporting Paid Administrative Leave Activities Makes Data Comparison Challenging

Because agencies’ policies on paid administrative leave differ, OPM data  on administrative leave is expected to vary across agencies, even when  controlling for agency size. OPM has not provided guidance  to agencies on how to record time for paid administrative leave activities,  and while OPM has provided guidance to payroll providers for reporting  paid administrative leave hours, this guidance is limited. Agency practices for recording activities as  paid administrative leave in time and attendance systems vary from what  OPM officials told us that they expected. In addition, among the four primary  payroll providers, three report other legislatively authorized leave  activities such as court leave, official time, military leave, and bone  marrow and organ donation as paid administrative leave.reporting differences result in inaccurate data on the total amount of paid  administrative leave, and since OPM guidance does not define paid  administrative leave by specifying what should and should not be  reported in this category, these payroll providers include time for activities  that OPM does not consider to be paid administrative leave. The Total Amount and Estimated Salary Cost of Paid Administrative Leave is Difficult to Estimate

Categorical differences—the reasons for which agencies grant paid  administrative leave—and reporting differences—such as including official  time activities or federal holidays—contribute to variations in the total  amount of paid administrative leave reported to OPM. Separating federal holidays from the data, the total amount of  paid administrative leave falls to more than 9.9 million days across the 3  years reviewed (less than 1 percent of total employee paid days), or  about 5 days per employee. OPM has collected these data for several years, but  has not ensured that the data are valid. VA stated it agreed with  the conclusions and concurred with the recommendations. For  example, VA indicated that it is reviewing how the agency approves and  charges paid administrative leave. Appendix I: Objectives, Scope, and Methodology

In this report, we had three objectives including (1) describe policies for  paid administrative leave at selected federal agencies; (2) review  agencies’ and payroll providers’ practices in recording and reporting paid  administrative leave, and describe the number of federal employees  granted such leave, the total number of days granted, and the associated  salary costs; and (3) describe categories of reasons for which large  amounts of paid administrative leave have been charged by individual  employees at selected federal agencies. To obtain an understanding of the reasons why agencies authorize paid  administrative leave for federal employees, we used OPM’s EHRI payroll  data (described below) to select five federal agencies—the Departments  of Defense, the Interior, and Veterans Affairs; General Services  Administration; and the U.S. Agency for International Development  (USAID)—based upon two factors: (1) the percentage of employees with  amounts of paid administrative leave that was relatively higher than each  agency’s average, and (2) the agency’s average amount of administrative  leave per employee. To determine the extent of use, the total amount, and salary costs of paid  administrative leave, we analyzed payroll data from OPM’s EHRI system  for each agency between fiscal years 2011 and 2013.
Why GAO Did This Study

Federal agencies have the discretion to grant paid administrative leave for a variety of reasons, such as weather closures and blood donations. While paid administrative leave costs taxpayers, it has not been reviewed or reported on extensively.
GAO was asked to examine the use of paid administrative leave. This report (1) describes paid administrative leave policies at selected federal agencies; (2) reviews practices in recording and reporting paid administrative leave and describes the number of federal employees granted such leave, and the amount and associated salary costs of such leave; and (3) describes categories for which large amounts of paid administrative leave have been charged by individual employees at selected federal agencies.
To determine the total amount of paid administrative leave, GAO analyzed fiscal year 2011 through 2013 payroll data from OPM's Enterprise Human Resources Integration system. To review agency policies and reasons for using large amounts of administrative leave, GAO selected five agencies based in part on the percentage of employees with higher-than-average amounts of such leave.

What GAO Found

Policies. Agencies have the authority to grant paid administrative leave—an excused absence without loss of pay or charge to individual leave—and to set policies governing its use. Among the five agencies GAO reviewed—the Departments of Defense (DOD), the Interior, and Veterans Affairs (VA); the General Services Administration; and the U.S. Agency for International Development (USAID)—agency policies and guidance contained several common activities for granting paid administrative leave (such as voting and blood donations). However, variations exist, depending on agency mission and how leave is categorized in agency policy. For example, USAID and DOD officials said that they grant paid administrative leave for rest and recuperation to employees serving 6 months or more in Afghanistan, while the other selected agencies did not.
Recording and Reporting Practices. GAO found inaccuracies in Office of Personnel Management (OPM) data due to (1) differences between agencies' leave recording practices and what OPM officials consider paid administrative leave; and (2) differences in what payroll providers report to OPM as paid administrative leave. For example, VA employees record all authorized official time for union activities as paid administrative leave in the agency's time and attendance system. In addition, one payroll provider includes federal holidays as administrative leave when reporting the data to OPM. OPM officials said that, in both instances, they would not expect such absences to be recorded as administrative leave. These variations occur because OPM has not provided guidance on what agencies should record and has provided limited guidance on what payroll providers should report as paid administrative leave. Such guidance could help agencies better manage the federal workforce.
Amounts and Costs. After separating federal holidays from the payroll data, OPM-reported data showed that from fiscal year 2011 through 2013, paid administrative leave accounted for less than 1 percent of total paid work days and estimated salary cost. Over these 3 years, about 97 percent of employees charged 20 days or less (see figure). For the same time period, 263 employees charged between 1 and 3 years of paid administrative leave, with an estimated salary cost of $31 million.
Large Amounts. Agency officials stated that the most common reason for which selected employees charged amounts relatively higher than the agency average, was for personnel matters, such as investigations into alleged misconduct.
Employees Charging Paid Administrative Leave Government-wide Fiscal Years 2011-2013
Note: Reflects workdays (5 days per week, about 21 days per month, and 260 days per year).

What GAO Recommends

GAO recommends that OPM develop agency and payroll provider guidance regarding the recording and reporting of paid administrative leave. OPM partially concurred agreeing to clarify guidance to agencies and payroll providers, but said it could not direct agencies on how to collect such data. GAO continues to believe the recommendations are valid.