Summary

WAS CLEARLY ENACTED IN RESPONSE TO PRIOR COMPTROLLER GENERAL DECISIONS HOLDING "SPECIAL SERVICES" UNAUTHORIZED. STATUTE IS NOW SUFFICIENTLY BROAD TO ENCOMPASS SPECIAL SERVICES. FEDERAL CREDIT UNION BANKING SERVICES ARE PROVIDED. THESE SERVICES ARE RELIED UPON HEAVILY BY THE IRS EMPLOYEES. THE CREDIT UNION IS CLOSED TO EMPLOYEES ON TWO OF THE THREE SHIFTS BECAUSE OF THE OVERHEAD COSTS OF NIGHT OPERATIONS SUCH AS STAFF AND COMPUTER TIME. THE IRS AND CREDIT UNION HAVE CONSIDERED VARIOUS ALTER NATIVES. HAVE CONCLUDED THAT AN AUTOMATIC TELLER MACHINE IS THE BEST WAY TO PROVIDE BANKING SERVICES TO EMPLOYEES ON ALL THREE SHIFTS. PRIOR GAO DECISIONS A FEDERAL CREDIT UNION IS A COOPERATIVE ASSOCIATION ORGANIZED IN ACCORDANCE WITH THE PROVISIONS OF THE FEDERAL CREDIT UNION ACT.