[ v25 p843 ]
25:0843(70)CA
The decision of the Authority follows:
25 FLRA No. 70 UNITED STATES DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE AND UNITED STATES DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE HOUSTON DISTRICT Respondent and NATIONAL TREASURY EMPLOYEES UNION AND NATIONAL TREASURY EMPLOYEES UNION, CHAPTER 222 Charging Party Case No. 6-CA-30144 DECISION AND ORDER I. Statement of the Case This unfair labor practice case is before the Authority on exceptions to the attached Administrative Law Judge's Decision filed by both the Respondent and the Charging Party. The General Counsel and the Charging Party filed oppositions to the Respondent's exceptions and the Respondent filed an opposition to the Charging Party's exceptions. The complaint in this case alleged that the Respondent violated section 7116(a)(1) and (5) of the Federal Service Labor-Management Relations Statute (the Statute) by failing and refusing to negotiate in good faith regarding employee parking at the Respondent's Briarpark facility and by refusing to negotiate concerning the payment by employees for parking and the reservation of parking spaces. II. BACKGROUND The facts are set out in the Judge's Decision. Briefly, they indicate that the Respondent notified the Charging Party of a planned relocation of employees of the Houston District Office. As relevant to this case, the relocation involved moving approximately 750 employees working at two separate locations to a third location, known as the Briarpark Office. Following notification to the Charging Party and receipt of its proposals, the parties bargained and reached agreement on various issues pertaining to the relocation. A separate interim agreement was later reached regarding employee parking at the Briarpark Office. Subsequent negotiations on the parking issue resulted in agreement being reached on all but two of the Charging Party's proposals. In their final form, these proposals provided as follows: Section 2 To the extent it has legal authority to do so the Agency will provide these rental spaces to employees at a cost not to exceed the amount charged by Allright (or other parking management company) to administer the parking facility. To the extent the Agency has no legal authority to provide parking in the above manner the rental cost of the parking to employees will not exceed the cost to the Agency for securing such parking. Section 4 All parking spaces not reserved for visitors parking or government vehicles parking will be available to bargaining unit employees on a first come first serve basis, except that the Agency may reserve spaces for the District Director and the Assistant District Director. The Respondent argued with regard to Section 2 that no change in working conditions of employees relocating to the Briarpark Office had occurred since the Respondent had not previously undertaken to pay for employee parking at the locations from which the employees moved. Additionally, the Respondent argued that although there are limited circumstances in which employee parking can be paid by virtue of an agency regulation, the authority to authorize such payment rests with the Regional Commissioner of the Internal Revenue Service (IRS), and not at the district level. Therefore, the Respondent maintained that this matter could not be locally negotiated. As to Section 4, the Respondent essentially argued that reservation of parking spaces was outside its control. III. Administrative Law Judge's Decision The Judge found first that the Respondent was obligated to bargain over parking arrangements for employees since parking was a matter that was substantially affected by the relocation of employees to the Briarpark Office. He noted that the relocation of employees was a change in conditions of employment that had "foreseeable and real impact on employees" and that the impact "was clearly more than de minimis." The Judge rejected the arguments made by the Respondent and found that the Respondent was obligated to bargain over both of the Charging Party's proposals. The Judge concluded that the Respondent's failure to do so constituted a violation of section 7116(a)(1) and (5) of the Statute. As a remedy, the Judge recommended that the Authority order the Respondent, among other things, to bargain upon request and to reach agreement with the Union concerning the impact of the move and office consolidation including, to the extent permitted by law and regulation, the Union's proposals concerning payment for parking and parking space allocation. IV. Positions of the Parties In its exceptions to the Judge's Decision, the Respondent argues that: (1) it did not fail to bargain in good faith; (2) the proposals did not concern conditions of employment of unit employees; (3) no change occurred giving rise to a bargaining obligation; (4) even if a change occurred, there was no impact or the impact was de minimis; (5) the payment for employee parking is contrary to Federal statute; (6) such payment along with the reservation of parking spaces is inconsistent with Government-wide regulations; (7) payment for employee parking violates the agency's right to determine its budget; and (8) such payment is inconsistent with the statutory requirement for an efficient Government. The Respondent also excepts to the Judge's failure to pass on its assertion that the Charging Party's attorney acted improperly under the Texas Code of Professional Responsibility by appearing both as a witness at the unfair labor practice hearing and as a signatory to the post-hearing brief. The Respondent has therefore requested that the Authority reverse the unfair labor practice findings of the Judge on this basis or, alternatively, to remand the case to the Judge for a redetermination of his factual findings, while discounting the attorney's testimony. The Charging Party excepts to the Judge's remedy. /1/ The Charging Party argues that the only appropriate remedy is one which directs the parties to negotiate an agreement that will be given retroactive effect. The Respondent opposed the Charging Party's request and noted also that if a violation is found, the Judge's remedy should be affirmed except for that portion which requires the parties to reach agreement. V. Analysis We agree with the Judge's conclusion that the Respondent unlawfully refused to bargain concerning Sections 2 and 4. We wish, however, to comment more specifically on certain of the Judge's findings and on several of the arguments raised by the Respondent. First, we find that the relocation of employees to the Briarpark Office constituted a change in conditions of employment of unit employees which gave rise to a bargaining obligation. The Judge found that the impact of the relocation was clearly more than de minimis. He noted in this connection that the relocation affected the transportation and parking facilities of employees and therefore had an impact and a foreseeable impact on the employees' travel arrangements to their place of employment. The Respondent argues, contrary to the Judge, that Section 4 did not have an impact on unit employees or, if it did, the impact was de minimis and did not give rise to a bargaining obligation. We have recently reassessed and modified the de minimis standard previously used in determining whether a change in conditions of employment requires bargaining. In Department of Health and Human Services, Social Security Administration, 24 FLRA No. 42 (1986), petition for review filed sub nom. American Federation of Government Employees, Local 1760 v. FLRA, No. 86-1702 (D.C. Cir. Dec. 17, 1986), we held that the facts and circumstances presented in each case will be carefully considered and principal emphasis will be placed on the nature and extent of the effect or reasonably foreseeable effect of the change on unit employees' conditions of employment. We also noted that equitable considerations will be taken into account in balancing the various interests involved. The thrust of the Respondent's argument here is that the reservation of spaces for the director and his staff does not have an impact on bargaining unit employees. However, the question is whether the effect or reasonably foreseeable effect of the change on unit employees was such as to create a bargaining obligation. The change in this case was the relocation of unit employees to a new facility. In determining that this change gave rise to a bargaining obligation, we note, as did the Judge, that the relocation was a permanent change which involved a move from locations where parking had been provided free of charge or, where a variety of parking arrangements and modes of public transportation had been available, to a location where such was not the case. Unit employees were therefore required to adopt new transportation and/or parking arrangements. Clearly, there was a concern about preserving as many parking spaces as possible for use by unit employees. We therefore find that the effect and reasonably foreseeable effect of the change was such as to give rise to an obligation on the Respondent to bargain. The Respondent also argues that Sections 2 and 4 are contrary to Federal law and Government-wide rules and regulations. As to Section 2, the Respondent claims that payment for employee parking constitutes reimbursement for employee commuting expenses which is inconsistent with 5 U.S.C. Section 5704. The Respondent also argues that such payment violates General Services Administration (GSA) Government-wide regulations in that neither the IRS nor the Department of Treasury had the authority to procure parking. The Judge correctly ruled that the proposal was within the duty to bargain. He found, and we agree, that the Charging Party was not seeking to have the Respondent reimburse the employees' commuting costs. Rather, the Charging Party was seeking to have the Respondent provide free or low cost parking. The Respondent conceded during bargaining with the Charging Party that there are limited circumstances in which the cost of employee parking can be paid as outlined in Internal Revenue Manual 1(14)(50). While the Respondent argued that the authorization of such payment rests with IRS' Regional Commissioner, a level above the Houston District which itself did not have discretion to negotiate for payment of parking, the Judge rejected such assertion as a basis for refusing to bargain. We agree. Notwithstanding any delegation of bargaining to parties at the local level, section 7114(b)(2) of the Statute provides that "(t)he duty of an agency and an exclusive representative to negotiate in good faith . . . shall include the obligation . . . to be represented at the negotiations by duly authorized representatives prepared to discuss and negotiate on any condition of employment(.)" See, for example, Department of the Army, Fort Greely, Alaska, 23 FLRA No. 105 (1986). As to the Respondent's assertion that it lacked authority to procure parking, it is noted that parking had already been procured by GSA. The Charging Party's proposals concerned the payment for such spaces and a determination as to the number of spaces that would be available for bargaining unit employees. We note, moreover, that the Comptroller General has determined that in certain circumstances, agencies may request GSA to procure space for employee parking; further, where such space is procured, agencies can use appropriated funds to reimburse GSA for the cost of leased parking accommodations. /2/ The Respondent also argues that Section 4 is inconsistent with 41 CFR 101.20-117-2, which the Respondent argues concerns assignment of carpool parking. More particularly, the Respondent argues that the proposal would circumvent priority requirements for handicapped persons and those in carpools. The Judge noted that this argument had not been raised earlier and there was no evidence to establish that there was a need for such priority parking at the Briarpark Office or that the Charging Party would have refused to set aside parking spaces for such employees. In our view, the proposal, on its face, is not inconsistent with the cited regulation. There is no indication in the record that the Charging Party intended to interfere with the application of the regulation or that the proposal was in any way designed to deny priority consideration to such groups of employees. Next, the Respondent argues that the proposal concerning paid parking violated management's right to determine its budget. More particularly, the Respondent maintains that the proposal would prescribe the program and cost to be inserted in its budget and that neither the General Counsel nor the Charging Party offered any evidence that paying for parking would have the benefits needed to outweigh the increase in costs. In our view, the proposal does not directly interfere with the agency's right to determine its budget. Under the test set forth in American Federation of Government Employees, AFL-CIO and Air Force Logistics Command, Wright-Patterson Air Force Base, Ohio, 2 FLRA 604 (1980), enforced as to other matters sub nom. Department of Defense v. Federal Labor Relations Authority, 659 F.2d 1140 (D.C. Cir. 1981), cert. denied sub nom. AFGE v. FLRA, 455 U.S. 995 (1982), we find that the proposal does not require the Respondent to include a particular program or operation in its budget since the Respondent had already procured parking spaces for use by unit employees. Moreover, the proposal does not specify the dollar amount that would be absorbed by the Respondent and it would be impossible to determine this amount since: (1) the proposal contains several options by which the cost of parking will be offset by the Respondent, and (2) it is not known what costs are already being absorbed by the Respondent for the 650 spaces which had already been leased by GSA. Moreover, the Respondent's assertion that no compensating benefits have been demonstrated misconceives the test to be applied. As the Authority stated in Wright-Patterson, supra at 608: "Only where an agency makes a substantial demonstration that an increase in costs is significant and unavoidable and is not offset by compensating benefits can an otherwise negotiable proposal be found to violate the agency's right to determine its budget under section 7106(a) of the Statute." The Respondent has not made such a demonstration here. See also Federal Employees Metal Trades Council, AFL-CIO and Department of the Navy, Mare Island Naval Shipyard, Vallejo, California, 25 FLRA No. 31 (1987), slip op. at 8. Likewise, we reject the Respondent's assertion that payment for parking would be inconsistent with the statutory requirement for an efficient Government. The Respondent's contention does not take into account such considerations as attracting and maintaining a workforce where public transportation is not readily available and where parking represents costs to employees. While it is certainly not the responsibility of the Respondent to transport employees to and from the workplace, the proposal on payment for parking is merely designed to offset some of the costs connected with the relocation of employees to the Briarpark Office. There is no obligation to agree to the proposal; the obligation is to bargain, which the Respondent failed to do. Finally, regarding the Respondent's arguments concerning the conduct of the Charging Party's attorney under the Texas Code of Professional Responsibility, we note first that nothing contained in our Rules and Regulations operates to preclude the attorney in question from appearing as a witness and testifying in the instant unfair labor practice proceeding. Further, our Rules and Regulations operates to preclude the attorney in question from appearing as a witness and testifying in the instant unfair labor practice proceeding. Further, our Rules and Regulations grant wide discretion to Administrative Law Judges to determine who may testify or participate in a hearing, as well as the extent of such participation. See section 2423.16 relating to the "Rights of Parties" at hearings and section 2423.19 concerning the "Duties and Powers of the Administrative Law Judge." Under the circumstances presented in this case, there is no basis on which to conclude that the Judge's determination to allow the attorney to testify was improper. Moreover, the Authority is empowered to enforce the provisions of the Statute, not a State Code of Professional Responsibility. Therefore, the Authority finds that the relief requested by the Respondent is not warranted. VI. Remedy To remedy the unlawful refusal to bargain, the Judge recommended that the Respondent be ordered to bargain and reach agreement concerning the two proposals. The Charging Party has also requested that whatever agreement is reached be given retroactive effect. We find for the reasons stated in Environmental Protection Agency and American Federation of Government Employees, 21 FLRA No. 98 (1986), that a prospective bargaining order will best effectuate the purposes and policies of the Statute. Such an order is an adequate remedy and does not restrict the parties' ability to address the effects on unit employees of changes already made. Rather, such an order best affords the parties the flexibility to bargain freely with regard to how the Respondent's actions have affected unit employees, and the opportunity to provide retroactive application of any agreement. See Veterans Administration, Washington, D.C. and Veterans Administration Medical and Regional Office Center, Fargo, North Dakota, 24 FLRA No. 3 (1986). As to that portion of the Judge's remedy which would order the parties to reach agreement, we find that such an order is inconsistent with section 7103(a)(12) of the Statute. That section provides, in pertinent part, that collective bargaining means "the performance of the mutual obligation . . . to . . . bargain in a good-faith effort to reach agreement . . .but the obligation does not compel either party to agree to a proposal or to make a concession(.)" See U.S. Department of Labor, Washington, D.C. and U.S. Department of Labor, Region VII, Occupational Safety and Health Administration and Office of the Assistant Secretary for Administration and Management, Kansas City, Missouri, 19 FLRA No. 102 (1985). In the absence of agreement, either party may request assistance from the Federal Service Impasses Panel. VII. Conclusion Pursuant to section 2423.29 of the Authority's Rules and Regulations and section 7118 of the Statute, we have reviewed the rulings of the Judge made at the hearing and find that no prejudicial error was committed, and affirm those rulings. We have considered the Judge's Decision, the positions of the parties and the entire record, and adopt the Judge's findings, conclusions, and recommended order as modified above. Therefore, we conclude that the Respondent violated section 7116(a)(1) and (5) of the Statute by failing to bargain with the Charging Party concerning its proposals related to the relocation of employees. ORDER The United States Department of the Treasury, Internal Revenue Service and United States Department of the Treasury, Internal Revenue Service, Houston District shall: 1. Cease and desist from: (a) Refusing to bargain with the National Treasury Employees Union and National Treasury Employees Union, Chapter 222, the exclusive representative of its employees, concerning the proposals on payment for employee parking and reserved parking spaces, which relate to the relocation of employees to the Briarpark Office. (b) In any like or related manner interfering with, restraining, or coercing employees in the exercise of their rights assured by the Federal Service Labor-Management Relations Statute. 2. Take the following affirmative action in order to effectuate the purposes and policies of the Statute: (a) Upon request, bargain with the National Treasury Employees Union and National Treasury Employees Union, Chapter 222, concerning the proposals on payment for employee parking and reserved parking spaces. (b) Post at its facilities at the Houston District copies of the attached Notice on forms to be furnished by the Federal Labor Relations Authority. Upon receipt of such forms, they shall be signed by the District Director and shall be posted and maintained for 60 consecutive days thereafter, in conspicuous places, including bulletin boards and other places where notices to employees are customarily posted. Reasonable steps shall be taken to ensure that such Notices are not altered, defaced, or covered by any other material. (c) Pursuant to section 2423.30 of the Authority's Rules and Regulations, notify the Regional Director, Region VI, Federal Labor Relations Authority, in writing, within 30 days from the date of this Order, as to what steps have been taken to comply with it. Dated, Washington, D.C., February 20, 1987. /s/ Jerry L. Calhoun, Chairman /s/ Henry B. Frazier III, Member /s/ Jean McKee, Member FEDERAL LABOR RELATIONS AUTHORITY NOTICE TO ALL EMPLOYEES PURSUANT TO A DECISION AND ORDER OF THE FEDERAL LABOR RELATIONS AUTHORITY AND IN ORDER TO EFFECTUATE THE POLICIES OF CHAPTER 71 OF TITLE 5 OF THE UNITED STATES CODE FEDERAL SERVICE LABOR-MANAGEMENT RELATIONS WE HEREBY NOTIFY OUR EMPLOYEES THAT: WE WILL NOT refuse to bargain with the National Treasury Employees Union and National Treasury Employees Union, Chapter 222, the exclusive representative of our employees, concerning the proposals on payment for employee parking and reserved parking spaces, which relate to the relocation of employees to the Briarpark Office. WE WILL NOT in any like or related manner interfere with, restrain, or coerce our employees in the exercise of their rights assured by the Federal Service Labor-Management Relations Statute. WE WILL, upon request, bargain with the National Treasury Employees Union and National Treasury Employees Union, Chapter 222, concerning the proposals on payment for employee parking and reserved parking spaces. (Activity) Dated: . . . By: (Signature) (Title) This Notice must remain posted for 60 consecutive days from the date of posting and must not be altered, defaced, or covered by any other material. If employees have any questions concerning this Notice or compliance with its provisions, they may communicate directly with the Regional Director for the Federal Labor Relations Authority whose address is: Federal Office Building, 525 Griffin Street, Suite 926, Dallas, TX 75202, and whose telephone number is: (214) 767-4996. -------------------- ALJ$ DECISION FOLLOWS -------------------- Case No.: 6-CA-30144 UNITED STATES DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and UNITED STATES DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE, HOUSTON DISTRICT Respondents and NATIONAL TREASURY EMPLOYEES UNION and NATIONAL TREASURY EMPLOYEES UNION, Chapter 222 Charging Party William F. Burbach, Esq. For Respondents Robert V. Robertson, Esq. For Charging Party John M. Bates, Esq. For General Counsel, FLRA Before: SAMUEL A. CHAITOVITZ Administrative Law Judge DECISION Statement of the Case This is a proceeding under the Federal Service Labor-Management Relations Statute, 92 Stat. 1191, 5 U.S.C. Section 7101 et seq. (hereinafter referred to as the Statute), and the Rules and Regulations of the Federal Labor Relations Authority (FLRA), 5 C.F.R. Chapter XIV, Section 2410, et seq. An unfair labor charge was filed on February 28, 1983 and Amended on August 15, 1983 by National Treasury Employees Union (hereinafter called NTEU) and NTEU Chapter 222 alleging that U.S. Treasury Department, Internal Revenue Service (hereinafter called IRS) and IRS Houston District Office /3/ violated Sections 7116(a)(1) and (5) of the Statute by failing and refusing to negotiate in good faith concerning employee parking at the new Briarpark Office. Based upon the foregoing, on August 23, 1983, the General Counsel of the FLRA, by the Director of Region 6, issued a Complaint and Notice of Hearing. Respondents filed a timely Answer denying that they had violated the Statute. A hearing was held before the undersigned in Houston, Texas. Respondents, Charging Party and General Counsel of the FLRA were represented and afforded full opportunity to be heard, to examine and cross-examine witnesses, to introduce evidence and to argue orally. The parties entered into stipulations and entered joint exhibits into evidence. Post hearing briefs were filed and have been fully considered. Based upon the entire record in this matter, the stipulations, my observation of the witnesses and their demeanor, and from my evaluation of the evidence, I make the following: Findings of Facts At all times material herein NTEU has been the collective bargaining representative for a nationwide unit of IRS' professional and non-professional employees located in the IRS District Offices, Regional Offices and National Office, with certain exceptions not here relevant. At all times material herein, IRS and NTEU have been parties to a national collective bargaining agreement, herein called the NORAD, covering IRS' national office, and Regional and District Offices. The employees of the IRS Houston District Office are included within the nationwide collective bargaining unit and are covered by the NORAD. NTEU Chapter 222 is the local representative for NTEU for representing employees located in the IRS Houston District Office. In October, 1981, the IRS Houston District Office submitted to the General Services Administration (GSA) specifications for a new headquarters office, consolidating IRS Houston District Office headquarters. A facility was located at the corner of Briarpark and Richmond Streets, hereinafter called the Briarpark office. In September 1982, IRS Houston District Office notified NTEU Chapter 222 of the planned relocation of employees. The consolidation was to take place in two steps. First, about 400 employees of IRS Houston District Office located in the downtown Federal Building and all 350 employees located in a second office, known as the Westpart office, were to be moved to the Briarpark office. Secondly the remaining employees at the Federal Building were to be relocated to the Westpark office. /4/ On September 23, 1982, NTEU Chapter 222's attorney, B. Craig Deats, wrote IRS Houston District Office Director Arturo Jacobs a letter informing him that NTEU Chapter 222 wished to negotiate regarding the impact and implementation of the relocation and also requesting certain information relating to the relocation. On October 12, 1982, Jacobs responded with a letter which supplied some of the requested information. With respect to parking at the Briarpark office, IRS Houston District Office's letter indicated that there would be parking for 100 vehicles for official use and visitors at the facility and that an additional 550 parking spaces would be available to employees on a rental basis with a charge of $10 to $15 per month for uncovered spaces and $20 to $25 per month for covered spaces. The letter also indicated that a parking survey was planned to determine the demand for available parking spots. With respect to bus service, the letter indicated that bus service was available from the downtown terminal only, with a one way trip taking between 45-60 minutes. After receiving the letter from IRS Houston District, on November 3, 1982 NTEU Chapter 222 submitted 26 proposals including two, Articles 20 and 21, which dealt with parking at the Briarpark office. NTEU Chapter 222's cover letter stated that the proposals were not meant "in any way to limit the union's ability to submit additional different proposals at the bargaining table (NORAD, Article 39, Section 3.C.2.e.)." /5/ Representatives of NTEU Chapter 222 and IRS Houston District met on November 8, 1982 regarding the relocation. The NTEU Chapter 222 representatives asked numerous questions regarding how the Briarpark parking facility was going to operate since the information with respect to parking supplied by Respondent in its October 12, 1982 response to the union's request for information was incomplete. Since the information supplied by IRS Houston District indicated that there would be a range in the rental fees charged employees for both covered and uncovered parking spaces, the union asked what the exact fees would be and whether or not they would escalate. NTEU Chapter 222 also inquired as to what would happen if more employees wanted uncovered parking than was available, or whether there would be enough parking of any kind available for those employees who wanted to avail themselves of it. Another item of information which was requested by NTEU Chapter 222 was a copy of the lease between the landlord and GSA. In addition, NTEU Chapter 222 requested that it be provided with the results of the parking survey of employees which was mentioned in IRS Houston District's October 12 letter. IRS Houston District's representatives responded that they did not have the requested information. Therefore, since IRS Houston District was unable to supply the information requested by NTRU Chapter 222 regarding parking at Briarpark, NTEU Chapter 222 requested that the issue of parking be deferred until Harold Crowley, IRS Houston District's Facilities Management Director and a member of the negotiating team, briefed NTEU Chapter 222 regarding exactly how the parking arrangement at Briarpark would work. IRS Houston District office agreed to defer the negotiation of the parking issue until the requested information was supplied. The parties then negotiated with respect to all other aspects of the relocation. Additional negotiating sessions were held on November 15 and 16, 1982. By the conclusion of the session on November 16, 1982, agreement had been reached on all issues pertaining to the relocation, except for the parking issues, which had been deferred. The parties then agreed to execute an agreement regarding the relocation which would include all issues with the exception of parking. The parties further agreed that after Crowley briefed NTEU Chapter 222 regarding the parking arrangements NTEU Chapter 222 would submit additional proposals regarding parking and negotiate this item as a separate issue. Craig Deats, who was NTEU Chapter 222's chief spokesman, stated during the session that it was the union position that the entire issue of parking was open, including the issue of payment for parking. Chuck Peterson, IRS Houston District's chief spokesman, acknowledged Deat's remark and agreed to follow that procedure. On November 15, 1982, Crowley in his capacity as Acting Chairman of the Internal Revenue Employees Association, executed a temporary agreement with Allright Parking, which included a fifteen-day termination clause. This agreement was entered into so that the employees starting work at Briarpark would have on-site parking available. /6/ On December 6, 1982, Jacobs sent Deats the Memorandum of Agreement regarding the relocation of employees to the Briarpark office which embodied the agreements reached during the November 15th and 16th meetings. Thereafter, on December 9, 1982, Deats signed the Memorandum of Agreement and returned it to Jacobs. With the agreement Deats enclosed a cover letter which stated that he wished to emphasize that the parties agreed during negotiations to table all articles pertaining to parking at the Briarpark office with the understanding that NTEU Chapter 222 would submit parking proposals after receiving a briefing from Crowley detailing the manner in which management proposed to handle the parking situation. Deats pointed out that at the time of the negotiations many details of the parking situation had yet to be resolved. Furthermore, Deats stated that NTEU Chapter 222 still wished to negotiate concerning the parking arrangement prior to implementation of the office relocation. Thereafter, on or about January 5, 1983, Jacobs contacted Ovalle and asked him if he could get the union's negotiating team together. Jacobs explained that IRS Houston District urgently needed to deal with Allright Auto Parking to manage the parking facility at Briarpark. The parties then met on January 6, 1983. At this session, IRS Houston District provided some incomplete data pertaining to the employee parking survey. The results of this survey indicated that the demand for parking spaces at Briarpark far exceeded the spaces that were going to be available, particularly with respect to uncovered parking. The parties then proceeded to negotiate regarding parking proposals which IRS Houston District presented. Eventually, the negotiators reached an interim agreement regarding parking at Briarpark. The interim agreement provided that one flat rate fee would be charged for all parking spaces, both covered and uncovered. It was further agreed that the amount of the fee would be $20 and that $15 of this amount would go to the landlord and $5 would go to Allright. The agreement also provided that all parking would be on a first come first serve basis, except for 14 parking spaces which would be reserved for the District Director and his staff. Finally, Respondent agreed to provide a policeman at starting and quitting time in order to alleviate traffic problems. The agreement was interim in nature. NTEU Chapter 222 made it clear that it intended to submit proposals for a permanent parking arrangement very shortly, and the District Director assured NTEU Chapter 222 that there was an urgent need for the interim agreement so that IRS Houston District could contract with Allright. Ovalle made it clear that the agreement was interim in nature and that NTEU Chapter 222 would submit proposals for a permanent agreement shortly. IRS Houston District agreed that the agreement was an interim one /7/ and would only remain in effect until a permanent parking agreement was arrived at. On January 17, 1983, Ovalle gave Labor Relations Specialist Dick Wallace 11 parking proposals. On January 26, 1983, the parties met to negotiate a permanent parking agreement for the Briarpark office. At this session, agreement was reached regarding all of the NTEU Chapter 222's proposals except for articles two, four, and seven. Article two provided as follows: Parking space will be provided to employees at Briarpark on a rental basis. The cost to employees for rental of parking spaces at the Briarpark facility will not exceed the amount charged by All-Rite (or other parking management company) to administer the parking facility. Article four provided as follows: No employee, whether within or without the bargaining unit will be provided with free or reduced-rate parking, nor with a reserved space, unless all employees are provided with same. IRS Houston District took the position at the January 26, 1983 bargaining session with respect to the proposed article two that it could not agree because under General Service Administration regulations it could not pay for employee parking. With respect to article four it took the position that a section of the space handbook portion of the Internal Revenue Manual provided that Respondent could reserve up to 10 percent of available parking spaces for management. IRS Houston District proposed that in this instance it reserve 14 spaces for the District Director and his staff rather than the entire 10 percent. NTEU Chapter 222 did not agree. On January 27, 1983, Ovalle had a conversation with Wallace during which Wallace again reiterated the position, regarding union proposal number two, that IRS Houston District could not pay for employee parking under GSA regulations. In regard to proposal number four pertaining to the reservation of spaces, Wallace stated that it was nonnegotiable the way it was written. During this conversation, Ovalle also again requested a copy of the lease agreement between GSA and the landlord for the Briarpark facility. On or about January 31, 1983, Deats also called Wallace in an effort to clarify management's position regarding the parking issues. In regard to the payment for employee parking issue, Wallace stated that he knew of no specific authority that allowed Respondent to pay for employee parking. In regard to the reservation of spaces issue, Wallace stated that the NTEU Chapter 222 proposal was of questionable negotiability since management had the right under the Internal Revenue Manual to reserve up to 10 percent of the spaces for managers and that he felt that IRS had a management right to reserve spaces for managers. However, when Deats inquired as to whether IRS Houston District was declaring the proposal to be nonnegotiable Wallace declared that this was not the case and he was just saying there was some question. Deats indicated that he felt that article four could be redrafted to meet some of Wallace's objections. Thereafter, on or about February 2, 1983, Ovalle presented Wallace with new proposals regarding union proposals two, four, and seven. Ovalle also indicated to Wallace that he wished to schedule another negotiating session as soon as possible in order to bring the negotiations to a conclusion. The new proposal regarding the payment for employee parking provided: To the extent it has legal authority to do so the agency will provide these rental spaces to employees at a cost not to exceed the amount charged by Allright (or other parking management company) to administer the parking facility. To the extent the agency has no legal authority to provide parking in the above manner the rental cost of parking to employees will not exceed the cost to the agency for securing such parking. The new proposal regarding the reservation of spaces provided: All parking spaces not reserved for visitors parking or government vehicles parking will be available to bargaining unit employees on a first come first serve basis, except that the agency may reserve spaces for the District Director and the Assistant District Director. A second negotiating session regarding the issue of parking at Briarpark was then scheduled for February 10, 1983. At the opening of the session, Respondent's negotiators presented the union with the portion of the Briarpark lease agreement which pertained to parking. /8/ Ovalle recognized after examination of the portion of the lease which related to parking that some of the information regarding parking which had been submitted in IRS Houston District's October 12, 1982 response to NTEU Chapter 222's request for information was inconsistent with the terms of the lease, such as the amount of rental fees to be charged. Ovalle also observed that certain other items of information which NTEU Chapter 222 had requested and which IRS Houston District had claimed it did not possess at the time of the relocation negotiations in November 1982, such as escalation of the rental fees, were covered in the lease. During the negotiating session, IRS Houston District took the position, with respect to the union's new proposal relating to payment for employee parking, that under GSA regulations IRS could not pay for employee parking. With respect to the new proposal regarding reservation of spaces, IRS Houston District stated that it could not agree to the proposal because this was a matter which was reserved to the landlord and was therefore a matter outside of IRS Houston District's control. Also at this session NTEU Chapter 222 submitted a written request for six items of information relating to the parking situation at Briarpark. The first item requested was a copy of the specific law or statute which prohibits GSA or any other Federal agency from paying for employee parking. In response to this question, IRS Houston District's representatives admitted that a section of the Internal Revenue Manual gave the IRS Regional Commissioner the power to pay for employee parking. However, IRS Houston District's negotiators stated that the Regional Commissioner would not pay for employee parking. The second item of information which was requested was a copy of the tentative agreement between IRS Houston District and Allright parking. IRS Houston District's representatives replied that as soon as they obtained a copy of the agreement they would provide it. The third item of information requested IRS Houston District to clarify what responsibility it had or GSA had for parking spaces which were not rented. Crowley responded that if spaces were not rented they would revert to the landlord. The fourth item requested that IRS Houston District provide a copy of any agreement whereby the landlord granted to an employee the right to solicit or reserve a parking space. IRS Houston District's representatives answered this question by stating that there was no agreement regarding this matter and that the right rested with the landlord. The fifth item of information requested a copy of the agreement between GSA and the landlord whereby GSA agreed to pay for the 100 visitor and official vehicle spaces. IRS Houston District agreed to provide a copy of the agreement if it succeeded in obtaining one. Item number six asked if the NTEU Chapter 222 could negotiate directly with the landlord to administer the 550 employee parking spaces. IRS Houston District's negotiators indicated they would get back to NTEU Chapter 222 regarding this item of information. Following the negotiating session, Ovalle called Douglas Tollett, one of the owners of the Briarpark office, and during this conversation Tollett informed Ovalle that contrary to the information he had been given during the negotiating session if parking spaces were not rented they would not revert to the landlord. On February 16, 1983, Ovalle called Wallace to arrange for another negotiating session for February 22, 1983. Following Ovalle's call to Wallace, Deats received a phone call from IRS Houston District's chief spokesman, Peterson. In this conversation, Peterson stated that IRS Houston District was more or less set in its position on the remaining proposals and he was not sure there would be much movement at another negotiating session. Peterson reaffirmed that IRS did have the discretion at the regional level to authorize payment for employee parking but that such authority existed at the regional level and so IRS Houston District lacked the discretion to negotiate at the district level. Deats replied that there was a national bargaining agreement and a national unit and that Peterson was negotiating for IRS. He pointed out that the only reason they were negotiating at the local level was that the collective bargaining agreement set up that procedure. /9/ In regard to the reservation of spaces issue, Peterson stated that IRS Houston District had no discretion to negotiate regarding this issue because the landlord had ultimate control over whether or not spaces would be reserved. Deats replied that IRS Houston District had discretion to ask the landlord to reserve spaces and that he did not believe the landlord would reserve any spaces unless so requested. Deats then stated that he felt there was room for movement and suggested that the parties meet again. Peterson replied once again that he felt the positions were firmly fixed. Thereupon Deats indicated that even if the positions were fixed as long as IRS Houston District was not declaring the union's proposals to be nonnegotiable the parties had to meet again for the purpose of getting mediation and arranging impasse procedures. At that point, Deats and Peterson agreed to hold another negotiating session on February 22, 1983. At the start of the February 22, 1983 negotiating session some remaining problems with respect to articles five and seven were resolved. The parties then turned their attention to resolution of article two, payment for employee parking, and article four, reservation of parking spaces. With respect to article two, IRS Houston District adopted the position initially that it had no discretion to negotiate the payment of employee parking at the district level since that authority rested at the regional level. Deats reiterated the NTEU Chapter 222 position that there was a national bargaining unit and that IRS was obligated to have negotiators at the bargaining table who could negotiate for it. At that point, Wallace articulated a new position which had not been raised in any previous bargaining session. He stated that he thought there might not be an obligation to negotiate concerning the payment of parking because there had been no change as to paid parking. Wallace explained that this position was based upon the fact that IRS Houston District had never undertaken the obligation to pay for employee parking at the downtown office or at the Westpark office. Deats replied that there were definitely changes regarding the employment conditions of bargaining unit employees. With respect to article four, IRS Houston District took the position that it needed to reserve spaces for the District Director's staff so that if the District Director wanted to meet with his Division Chief and that Division Chief was in another office he could find a parking space without any difficulty. Deats responded by saying that he was not sure that need outweighed the need of employees to have parking spaces available. At that point, IRS Houston District took the position that in any event since the building owner controlled the parking lot and made the decision regarding whether or not to reserve spaces that IRS Houston District did not have the discretion to negotiate regarding article four. Deats replied that it was his understanding of the law that IRS Houston District was obligated to negotiate if it had discretion to do so, and in this instance Respondent had the discretion to request the landlord to reserve spaces or not to reserve spaces. The parties then recessed the negotiating session while they took a lunch break. When the negotiators returned, Wallace informed the NTEU Chapter 222 negotiators that after much soul searching they had decided that there had been no change regarding the payment of parking and therefore they would not negotiate regarding the NTEU Chapter 222's proposal. IRS Houston District negotiators also took the position that they were not going to negotiate regarding the issue of reservation of spaces. Also, at this negotiating session, at Deats' request, IRS Houston District provided the NTRU Chapter 222 with a copy of the Internal Revenue Manual, section 482(2)(a), which authorized IRS to pay for employee parking at the level of the Regional Commissioner. This section provides as follows: Vehicle parking may be provided for employee use only after official use requirements have been met and when it is determined by the Regional Commissioner or Assistant Commissioner (RM) for National Office installations, to be necessary to the operational effectiveness of the Service. This includes necessary parking requirements for executive personnel and persons who are assigned unusual hours as authorized in Temporary FPMR P-65. This determination may be designated to District Directors and Service Center Directors. In addition, at this session, IRS Houston District provided the NTEU Chapter 222 with a copy of the agreement between the Internal Revenue Employees Association and Allright Auto Parks, Inc. The date on the agreement was November 15, 1982, and the agreement was signed by Crowley, as Acting Chairman of the Association. Deats pointed out that the date on the agreement indicated that it had been entered into prior to January 6, 1983, when NTEU Chapter 222 agreed to the interim parking agreement on the basis of the District Director's assurance to Ovalle that such an agreement was necessary in order to allow IRS Houston District to contract with Allright. Following the conclusion of the February 22, 1983 negotiating session, the union and Respondent exchanged position letters regarding their respective versions of what had taken place during the negotiations. NTEU Chapter 222's letter, dated February 23, 1983 stated that at the last negotiation session IRS Houston District "declared that it had no obligation to negotiate the remaining two proposals placed on the table by NTEU . . . " The letter asserted that management had stated that it had no obligation to negotiate concerning payment of employee parking because the agency "is not altering that practice with regard to parking at Briarpark . . . " Further, the letter asserts, that IRS Houston District's team stated that "it had no obligation to negotiate the second union proposal, dealing with the agency's reservation of 14 spaces for upper level managers, because the agency cannot control the reservation of spaces at the facility since such control is left with the lessor . . . . " The letter advised to IRS Houston District that an unfair labor practice had been filed and that if IRS feels the letter mistates its position, it should so advise NTEU Chapter 222. By letter Dated March 16, 1983, IRS Houston District responded to the February 23, 1983 letter. The letter states in part: The position of the Agency regarding NTEU proposals on Briarpark Office parking was misstated in your February 23, letter. To clarify the matter, the Agency's position regarding its bargaining obligation is summaried below: NTEU Proposal: "To the extent it has legal authority to do so, the Agency will provide these rental spaces at a cost not to exceed the amount charged by Allright (or other parking management company) to administer the parking facility. To the extent the Agency has no legal authority to provide parking in the above manner the rental cost of the parking to employees will not exceed the cost to the Agency for securing such parking." Agency Position: (1) The Agency does not currently pay nor has it previously undertaken the financial obligation of paying for employee parking at its Downtown and Westpark Offices. Therefore, no change in working conditions has occurred or is proposed for those employees relocating to the Briarpark Office. (2) There arelimited circumstances in which the cost of employee parking can be paid by the Agency as outoined in Internal Revenue Manual (IRM) 1(14)50. A copy of this provision was furnished to NTEU during negotiations. The authority to authorize such payment rests with the IRS Regional Commissioner. It is our position that the delegated authority to negotiate a local agreement does not supersede this delegation of authority, and therefore, the Houston District cannot locally negotiate such payment. NTEU Proposal: "All parking spaces not reserved for visitors parking or government vehicles parking will be available to bargaining unit employees on a first come first-serve basis, except that the Agency may reserve spaces for the District Director and the Assistant District Director." Agency Position: This proposal deals with a matter outside of the control of the Agency. The lease agreement between General Services Administration (GSA) and Berne Associates clearly specifies the retained right of the lessor to designate employee and guest parking. Discussion and Conclusions of Law When an employer makes a change in conditions of employment, even when it need not bargain about the change itself, it must bargain about the means for implementing the change and the reasonably foreseeable impact upon the employees, so long as any such impact is more than de minimis. Cf. United States Department of Treasury, Bureau of Alcohol, Tobacco, and Firearms, Washington, D.C. and Central Region, 16 FLRA No. 73 (1984). In the subject case the consolidation of the IRS District Office and the relocation of the facilities and employees from the downtown Federal Building and Westpark to Briarpark, was such a change in employment conditions that had foreseeable and real impact on employees. This impact was clearly more than de minimis. Those employees moving from Westpark were moving from a facility where they had parking provided at no expense to them and those moving from the Federal Building were moving from a facility that had extensive bus service and a variety of daily, weekly and monthly parking facilities available in the area. The Briarpark office was a substantial distance from both the Federal Building and Westpark offices, had only bus transportation from downtown Houston and had a very limited variety of parking arrangements available in the vicinity of the Briarpark office. Thus the moving of employees to the new facility would foreseeably, and in fact did, have an impact on the employees' travel arrangements to their place of employment. In these circumstances I conclude that the parking arrangement that is available to the employees is a matter about which IRS Houston District was obliged to bargain. It was a matter that was substantially affected by the move of the employees. NTEU Chapter 222 made a number of proposals concerning the impact of the move and the parties reached agreement on all but two. These two are the subject of this proceeding and in the final form, as submitted by the NTEU Chapter 222, were: /10/ Section 2 To the extent it has legal authority to do so the Agency will provide these rental spaces to employees at a cost not to exceed the amount charged by Allright (or other parking management company) to administer the parking facility. To the extent the Agency has no legal authority to provide parking in the above manner the rental cost of the parking to employees will not exceed the cost to the Agency for securing such parking. Section 4 All parking spaces not reserved for visitors parking or government vehicles parking will be available to bargaining unit employees on a first come first serve basis, except that the agency may reserve spaces for the District Director and the Assistant District Director. During this course of bargaining concerning Section 2 and its predecessors, /11/ IRS Houston District first contended that it would violate GSA or other regulations for IRS Houston District to pay for employee parking spaces. Only after repeated requests from NTEU Chapter 222 did IRS Houston District at the February 10, 1983 meeting, refer the union to Internal Revenue Manual, which authorizes the Regional Commissioner to determine whether to pay for the employee parking. In its final response to the proposal IRS Houston District, in its March 16, 1983 letter, explained that it would not bargain because the "agency" had not paid for employee parking and therefore there had been no change in working conditions when the employees were relocated to the Briarpark office. Further the IRS Houston District Office contended that the IRM only authorized payment for employee parking in limited circumstances, that this determination rests with the IRS Regional Commissioner and that the "delegated authority to negotiate a local agreement does not supersede this delegation . . . and therefore the Houston District cannot locally negotiate such payment." It is concluded that IRS Houston District failed and refused to bargain in good faith with NTEU Chapter 222 concerning the provision of paid parking for employees transferred to the Briarpark Office. In this regard I rely inter alia, upon the fact that initially IRS Houston District originally took the position that it was not able to agree to the proposal because IRS could not lawfully pay for employee parking and then, later during bargaining, switched reasons and stated that it would not bargain about paying for employee parking spaces because there had been no change in working conditions with respect to paying for employee parking and because IRS Houston District did not have authority to agree to pay for such parking, that such authority lay with the Regional Commissioner. /12/ These final reasons relied upon by IRS Houston District did not justify its refusal to bargain concerning the NTEU Chapter 222 proposal concerning the payment for employee parking. As discussed above, as a result of the transferring of employees from the two offices to the Briarpark Office there was a substantial impact on the employees. They were affected by the move with respect to the availability of parking and public transportation. The test is the impact upon the employees, not whether the employer who effected the underlying change subsequently does anything differently. Thus it is irrelevant that IRS Houston District had never paid for employee parking. The determining factor is that the change, the move, had impact on employees, or would foreseeably have an impact on employees. However, it is noted, IRS Houston District was, through GSA, etc., setting new parking arrangements. Thus it is clear, as a result of the move, the employees were affected and the provision of paid parking facilities was one way of softening the impact of the move on the employees. /13/ Similarly, the IRS Houston District contention that it could not bargain about the paid parking proposal because the discretion to pay for employee parking was placed with the Regional Commissioner and that is a level above the IRS Houston District Office, does not justify its refusal to negotiate. The NTEU recognition is for a nationwide unit, but NTEU and IRS, agreed in Article 39 Section 3 of the NORAD that where there is a change affecting one location, the parties will bargain at the local level concerning the change. Both parties, at the national level, agreed to delegate to their local representatives the authority to bargain concerning the local changes. Such an arrangement is common and sensible because it permits both sides to delegate the authority to bargain to representatives that have the most knowledge and understanding of the local office and changes. However, it is clear that the negotiators are bargaining as representatives of their respective national organizations. Both sides, by the NORAD, therefore agree to delegate to their local representatives adequate authority to negotiate concerning all relevant matters. In such circumstances IRS can not, after agreeing to local negotiations for local changes, delegate the necessary authority to its local representatives. Similarly it can not require the local NTEU representative to locate and identify the appropriate level at which to bargain concerning each different proposal depending upon the level at which IRS, internally, delegated the discretion to negotiate the matters involved. Such an arrangement not only clearly violates the IRS' contractual undertaking, but it would totally frustrate any reasonable collective bargaining relationship. IRS Houston District, as the local representative, was responsible for either making sure that either it had the delegated authority from the Regional Commissioner to negotiate concerning the payment for employment parking or that the Regional Commissioner was represented at the bargaining. Accordingly IRS Houston District is not permitted to refuse to bargain about payment for employee parking because the discretion to pay lies with Regional Commissioner. Respondents contend that the payment for employee parking by IRS is nonnegotiable because it would obligate the IRS to reimburse employees for increased commuting costs. See American Federation of Government Employees, AFL-CIO and General Services Administration, 9 FLRA No. 108 (1982) and National Treasury Employees Union and Department of the Treasury, Internal Revenue Service, 9 FLRA No. 88 (1982) and National Federation of Federal Employees, Local 29 and U.S. Army Engineer District, Kansas City, Missouri, 13 FLRA No. 4 (1983). These cases are inapposite with respect to the subject case. NTEU Chapter 222 is requesting that management provide free or low priced parking for employees, not that it reimburse employees for commuting costs. The IRM specifically recognized that IRS can, in certain situations provide free or reduced rate parking. Further the final proposal was phrased in terms that IRS will provide the parking spaces to the extent permitted by law or at a cost not to exceed the amount charged by the management company, to the extent IRS has the authority to do so. Thus both the subject of the proposal and the language of the proposal were negotiable and IRS Houston District was obligated under the Statute to bargain with NTEU Chapter 222 concerning its pay parking proposal. Cf. United States Department of Labor, Case No. 7-CA-40017(1)(2)(3) and (4), OALJ 85-011 (November 14, 1984) and the cases cited therein. Respondents' further contention that the pay parking proposal was nonnegotiable because GSA regulations provided that only GSA could secure parking and IRS had no such authority, is rejected. The proposal did not involve IRS securing or going out and leasing space, but rather that IRS pay for the spaces already leased by GSA. Hence the proposal sought IRS' agreement to pay (in whole or in part) for spaces already leased by GSA. /14/ Similarly I reject the contention that this subject proposal was nonnegotiable because it interfered with the IRS' right to determine its own budget. In effect it is contended that because the proposal would cost money, it inters with the budget determination. /15/ A great many proposals that unions traditionally make agencies agree to cost money. Cf. American Federation of Government Employees, AFL-CIO and Air Force Logistics Command Wright-Patterson Air Force Base, Ohio, 2 FLRA 604 (1980). Finally all the other various arguments made Respondents to justify its refusal to bargain about the pay parking proposal are rejected. With respect to the proposal concerning assignment of parking spaces, NTEU Chapter 222 had a real interest in assuring that the maximum number of spaces were available for employees. Thus for all the reasons set forth in connection with the pay parking proposal it is concluded that the assignment of parking spaces proposal deals with conditions of employment and deals with an appropriate subject of bargaining. See Veterans Administration Medical Center, Northport, N.Y., Case No. 2-CA-793, OALJ 82-63 (1982) and the analysis therein. Respondents contend that the parking assignment proposal violates 41 C.F.R. 101-20.117-2 which sets forth parking priorities for the handicapped and to encourage car pools. The record fails to establish that these matters were even raised, that there were in fact handicapped employees or car pools or that NTEU Chapter 222 would not have agreed to setting aside parking spaces for such employees. In the absence of any showing that there were any employees in the priority categories, it can not be concluded that the proposal violated any government wide regulation. Finally IRS Houston District contends that the reservation of parking spaces was solely within the control of the lessor and that therefore IRS Houston District did not have the authority to agree to the proposal. During negotiations NTEU Chapter 222 representative Deats specifically proposed that the proposal could be changed to provide IRS Houston District would ask to have the parking places not be assigned. Further whether the 10 or 14 or none of the 550 spaces were specifically assigned would be of no real interest to the lessor, rather it appears that the spaces that were assigned, were assigned at the request of IRS Houston District. Thus it is clear that IRS Houston District was being asked to agree only to what it could agree to and to use its best efforts to achieve what was agreed to. Finally Respondents contend that NTEU Chapter 222 did not, in light of its overall conduct, bargain in good faith and therefore relieved IRS Houston District from its obligation to bargain in good faith. The record establishes just the contrary. NTEU Chapter 222 appeared eager to negotiate and bargain concerning the impact and implementation of the move. It tried to cooperate and meet when convenient for IRS Houston District. NTEU Chapter 222 made proposals and new proposals and agreed to a long number of items. However, it was continually frustrated in its attempts to obtain from IRS Houston District various information and documents relating to the parking arrangements and needs. NTEU Chapter 222 agreed to meet and agreed to an interim arrangement concerning parking because IRS Houston District stated it needed such an agreement. Nevertheless NTEU Chapter 222 continued to be frustrated in obtaining information and in getting IRS Houston District to bargain about the two outstanding parking proposals. Instead IRS Houston District had continued to change its reasons for refusing to negotiate concerning the two parking proposals in question. In light of all of the foregoing, I conclude that Respondents failed and refused to bargain in good faith with NTEU Chapter 222 concerning the two parking proposals, and thereby violated Sections 7116(a)(1) and (5) of the Statute. Because the changes affecting employees were the result of the move and involved the establishment of a new parking system, rather than the changing of an existing system, I conclude that neither a status quo ante nor a reimbursement remedy would be appropriate. Cf. United States Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms, Washington, D.C. and the Central Region, 16 FLRA No. 74 (1984). Having concluded that Respondents violated Sections 7116(a)(1) and (5) of the Statute, I recommend that the Authority issue the following: ORDER Pursuant to Section 2423.29 of the Federal Labor Relations Authority's Rules and Regulations and Section 7118 of the Statute, the Authority hereby Orders, that the United States Department of the Treasury, Internal Revenue Service and United States Department of the Treasury, Internal Revenue Service, Houston District, shall: 1. Cease and desist from: (a) Failing and refusing, upon request, to bargain with National Treasury Employees Union and National Treasury Employees Union Chapter 222, the exclusive collective bargaining representatives of its employees, concerning the impact and implementation of the consolidation and move of the Houston District, including, to the extent permitted by law and regulation, National Treasury Employees Union Chapter 222's proposals involving payment for parking and parking space allocations. (b) In any like or related manner interfere with, restrain, or coerce any employee in the exercise of rights assured by the Statute. 2. Take the following affirmative action in order to effectuate the purpose and policies by the Statute. (a) Upon request bargain and reach agreement with National Treasury Employees Union and National Treasury Employees Union Chapter 222, concerning the impact of the move and consolidation of the Houston District, including, to the extent permitted by law and regulation, National Treasury Employees Union Chapter 222's proposals involving payment for parking and parking space allocations. (b) Post at its facilities in the Houston District copies of the attached Notice on forms to be furnished by the Federal Labor Relations Authority. Upon receiving such forms, they shall be signed by an appropriate official of the Respondents and shall be posted and maintained by such official for 60 consecutive days thereafter, in conspicuous places, including bulletin boards and all other places where notices to employees are customarily posted. Reasonable steps shall be taken to insure that such notices are not altered, defaced, or covered by other material. (c) Pursuant to Section 2423.30 of the Authority's Rules and Regulations, notify the Regional Director, Region VI, in writing, within 30 days from the date of this Order, as to what steps are being taken to comply herewith. /s/ SAMUEL A. CHAITOVITZ Administrative Law Judge Dated: December 24, 1984 Washington, DC --------------- FOOTNOTES$ --------------- (1) In both its post-hearing brief and its Opposition to Respondent's Exceptions, the Charging Party requested that it be awarded attorney fees and costs in accordance with the Equal Access to Justice Act, 5 U.S.C. Section 504 (EAJA), and the Authority's Rules and Regulations. The Judge did not rule upon this request, and his failure to do so was not excepted to. Therefore, this issue is not properly before us in this proceeding. We do note, however, that our regulations provide that awards of attorney fees under the EAJA are available only to a respondent, other than the United States, who prevails against the General Counsel in an unfair labor practice proceeding. The Charging Party in this case clearly was not the respondent. See United States Department of the Treasury, Internal Revenue Service and Internal Revenue Service, Austin District, 23 FLRA No. 100 (1986), petition for review filed, No. 86-1712 (D.C. Cir. Dec. 22, 1986). (2) See unpublished Comptroller General Decision B-162021 (July 6, 1977); 55 Comp. Gen. 1197 (1976); and 49 Comp. Gen. 476 (1970). (3) IRS and IRS Houston District will hereinafter be referred to, collectively, as Respondents. (4) On or about October 14, 1982 GSA signed a lease with the owners of the Briarpark office, which provided that the landlord would make 650 parking spaces available for official, guest and employee use. 514 spaces were to be provided at the Briarpark office and 136 were to be within 3 blocks of the office. The lease provided that the spaces for employees was to be paid through an employee association and, for the first two years, covered spaces were to cost $20 per month and uncovered spaces were to cost $10 per month. For the second five years covered spaces were to cost $30 per month and uncovered spaces were to cost $20 per month. (5) Article 39, Section 3.C.2.e. provides: No new proposals nor changes in the substance of the original proposals shall be submitted by either party after the first day of negotiations; (6) Crowley contends that he informed Union President Tony Ovalle of the arrangements with Allright during a November 15, 1982 meeting of employees. Ovalle denies this information was disseminated at the November 15 meeting. In this regard I credit Ovalle because his version is more consistent with the surrounding circumstances and subsequent events than is Crowley's. (7) Although Respondents' witnesses at hearing confirmed that the agreement reached on January 6 was an interim agreement, they testified that they did not expect to receive additional proposals from the union at a later date. Rather, they apparently thought that the union team merely wanted to get the "approval" of Deats, the union attorney, before formalizing the agreement -- i.e., reducing it to writing. At the same time, however, the Respondents' witnesses admitted that the union did not in any way indicate during the session that the terms of the interim agreement would bind them, or that final negotiations would be limited to topics not covered by the interim agreement. Respondents' witnesses admitted that there were in fact no limits on the union's rights in negotiating a final parking agreement. It is thus unclear upon what the IRS Houston District's team based its assumption that the negotiations were more or less completed, especially since it had not yet provided NTRU Chapter 222 with all the requested information concerning parking. In this regard it is noted that the parties subsequently met to discuss Union proposals concerning parking, with no apparent protest by IRS Houston District that the parking issues had been settled. (8) Ovalle had already obtained a copy of that portion of the lease several days earlier from GSA because his previous requests that Respondent submit the lease to the union had not resulted in production of the document. (9) Article 39 of the NORAD provides, in part: Section 3 A. The Employer will give the NTEU National President advance notice of any proposed changes in the conditions of bargaining unit employees employment. Normally the Employer will provide three weeks notice of such changes and the Union will make any proposals it intends to make before the end of the notice period. The Employer will furnish notice to the National President either by certified mail or by hand delivery. B. 1. Where the Employer proposes to make a change in the conditions of employment that is limited just to one appointing office, (e.g., district, region, headquarters) the notice described in Section 3A above may be given to the local chapter president or joint council chairperson. This does not include the right to give the local offices notice of region-wide changes or changes implemented locally, but on a varied basis because the local management officials were given discretion to make changes within certain boundaries. Furthermore, this right to give local notice does not apply to any pilot projects or studies being conducted in just one appointing office. (10) These are the proposals in their final forms. During the course of negotiations the proposals changed in form and substance. (11) In its earlier forms Section 2 provided that IRS Houston District will provide the parking spaces at no substantial charge to the employees. (12) It must be noted that after NTEU Chapter 222 changed the pay parking proposal to meet the objection that it would be unlawful for the agency to pay for employee parking, by adding that any such payment would be to the extent permitted by law, IRS Houston District changed the grounds for its refusal to bargain concerning the proposal. (13) Respondents contend that paid parking is not a working condition and hence there is no obligation to bargain about it. However, this misconstrues the law. The obligation to bargain arises from the change in the condition of employment, i.e. the move, and the parking proposals involve minimizing the impact of the change on the employees. The impact itself, however, need not be a condition of employment. However, in the subject case parking is in fact a condition of employment. Any change in the manner in which parking was provided to unit employees is a condition of employment and therefore is negotiable. See e.g. United States Department of Labor, Case No. 7-CA-40017(1)(2)(3)(4), OALJ 85-011 (1984) and the cases cited therein; and Veterans Administration Medical Center, Northport, NY, Case No. 2-CA-793, OALJ 82-63 (1982). (14) 41 C.F.R. Section 101-17.101-6 relied upon by Respondents deal with the authority to procure space not the authority to pay for space. (15) I reject Respondents factual allegation that Deats asked for a line item in the IRS budget specifically referring to this parking. Such allegation is totally inconsistent with all the surrounding circumstances and discussions and makes no real sense. APPENDIX NOTICE TO ALL EMPLOYEES PURSUANT TO A DECISION AND ORDER OF THE FEDERAL LABOR RELATIONS AUTHORITY AND IN ORDER TO EFFECTUATE THE POLICIES OF CHAPTER 71 OF TITLE 5 OF THE UNITED STATES CODE FEDERAL SERVICE LABOR-MANAGEMENT RELATIONS STATUTE We hereby notify our employees that: WE WILL NOT fail and refuse, upon request, to bargain with National Treasury Employees Union and National Treasury Employees Union Chapter 222, the exclusive collective bargaining representatives of our employees, concerning the impact and implementation of the consolidation and move of the IRS Houston District, including, to the extent permitted by law and regulation, National Treasury Employees Union Chapter 222's proposals concerning payment for parking and parking space allocations. WE WILL NOT in any like or related manner, interfere with, restrain, or coerce our employees in the exercise of their rights assured by the Federal Service Labor-Management Relations Statute. WE WILL bargain, upon request, with National Treasury Employees Union and National Treasury Employees Union Chapter 222, concerning the impact and implementation of the consolidation and move of the IRS Houston District, including, to the extent permitted by law and regulation, National Treasury Employees Union Chapter 222's proposals concerning payment for parking and parking space allocations. (Agency or Activity) Dated: . . . By: (Signature) This Notice must remain posted for 60 consecutive days from the date of posting and must not be altered, defaced or covered by any other material. If employees have any questions concerning this Notice or compliance with any of its provisions, they may communicate directly with the Regional Director of the Federal Labor Relations Authority, Region VI, whose address is: P.O. Box 2640, Dallas, TX 75221, and whose telephone number is: (214) 767-4996.