U.S. General Services Administration
Administrator�s Semiannual
Management Report to Congress
Report No. 41
April 1, 2009
to September 30, 2009
U.S. General Services Administration
Paul F. Prouty
Acting Administrator
Office of the Chief Financial Officer
Kathleen M. Turco
Chief Financial Officer
Office of the Controller
Faye C. Basden
Controller
Internal Control and Audit Division
Ralph L. Boldt
Director
November 2009
This report is in the public domain. Authorization to reproduce it in whole or in
part is granted. While permission to reprint this publication is not necessary,
the citation should be: U.S. General Services Administration, Office of the
Chief Financial Officer, Office of the Controller, Internal Control and Audit
Division, Administrator�s Semiannual Management Report to Congress, No. 41,
Washington, DC 20405.
To obtain copies of this report,
Write to: U.S. General Services Administration, Office of the Chief Financial
Officer, Office of the Controller, Internal Control and Audit Division (BEI), 1800
F St., N.W., Washington, DC 20405-0001;
Fax your request to: (202) 208-7378;
E-mail your request to: Travis.Lewis@gsa.gov;
Call in your request: (202) 219-3078; or
Obtain a copy of this report on the Agency�s Web site at:
http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentType=GSA_BASIC&co
ntentId=22877&noc=T
In accordance with the Inspector General Act of 1978, as amended, the
Administrator of the U.S. General Services Administration submits this report
to Congress on final actions regarding audit recommendations. The report
covers the period from April 1, 2009 through September 30, 2009. The Act
requires the Administrator to report directly to the Congress on management
decisions and final actions taken on audit recommendations. The report must
also explain as to why final action on any audit has not been taken one year
after the date of the management decision. This report statistically summarizes
management's implementation of the recommendations contained in audit
reports issued by GSA�s Office of Inspector General.
During the reporting period, management decisions were issued on 58 audit
reports. Of this total, 45 audit reports represented $8,242,177 in disallowed
costs and $303,929,970 in funds to be put to better use. The latter category
includes $302,443,220 in estimated and actual cost avoidance determined to
have no impact on the agency�s budget and $1,486,750 in actual cost avoidance
determined to have potential impact on the budget.
During the six-month period, final action was achieved for 30 audits with
management decisions identifying disallowed costs or funds to be put to better
use. These audits represent the recovery of $71,229 and the implementation of
$4,353,088 of actual cost avoidance determined to have no impact on the
agency's budget. No cost avoidance determined to have a potential impact on
the budget was implemented during the period.
As of September 30, 2009, 47 audit reports remained open without final action
one year after the management decision. Of this total, five were under formal
administrative or judicial appeal. Explanations of the reasons why final actions
have not been taken with respect to the remaining 42 audits are provided in the
report.
Page
Introduction
Overview 1
U.S. General Services Administration Organization 1
Agency Audit Follow-up Process 2
Organization Chart 3
Progress of Audit Closure 4
Audits with Disallowed Costs 5
Audits with Better Use Funds 6
American Recovery and Reinvestment Act (ARRA) Audits 7
Internal Audits 9
Audits under Appeal/Litigation 11
Contract Audits 12
Glossary of Terms 16
Overview
This report, submitted pursuant to the Inspector General Act of 1978, as
amended, presents management's perspective on audit resolution and follow-up
activity at the General Services Administration (GSA) for the period beginning
April 1, 2009 through September 30, 2009. This is the agency's 41st report to
the Congress since the implementation of the Act (Public Law 100-504). The
data in the report indicates that GSA's audit follow-up efforts continue to play a
significant role in the effective management of the agency's operations and the
accomplishment of its mission.
U.S. General Services Administration Organization
GSA is organized around two major business functions represented by the
Federal Acquisition Service and the Public Buildings Service. In addition, there
are 11 Regions and a number of Staff Offices that provide support to the other
GSA organizations.
The Administrator of GSA directs the execution of all functions pertaining to
the agency. Members of his office, as well as Regional Administrators and
Heads of Services and Staff Offices, advise and make recommendations on
policy or operational issues of national scope.
Each Service is lead by a Commissioner located in the Central Office in
Washington, DC. The Commissioners are responsible in their respective
functional areas for policy development, program direction, funding, and
interfacing with Congressional staffs, clients and other constituents regarding
issues of policy of national scope.
Each Region has a Regional Administrator who reports directly to the
Administrator and is responsible for managing the Regional functions. GSA's
structure requires a matrixed approach to management where communication
between the Region and Central Office organizations is critical to the effective
management of the agency.
Agency Audit Follow-up Process
GSA has effective systems in place for keeping track of audit recommendations.
It also has senior management commitment to ensure that appropriate
corrective action is taken and agency managers have an unambiguous
responsibility to act on the audit recommendations. The following provides a
description of the responsibilities of GSA officials involved in the audit follow-up
process.
Senior Agency Official
The Deputy Administrator is the Senior Agency Official responsible for audit
follow-up in the agency. As such, he has overall responsibility for ensuring the
adequacy of the agency's follow-up system, monitoring the resolution of audit
recommendations, and ensuring the prompt implementation of corrective
actions. He is also responsible for final resolution of any differences between
agency management and the Office of Inspector General.
The Chief Financial Officer
The Chief Financial Officer provides administrative direction to the officials in
the Office of the Chief Financial Officer who manage GSA�s Audit Resolution
and Follow-up System. Their responsibilities include:
* Acting as the liaison with the U.S. Government Accountability Office
(GAO) for the coordination of GAO audits in progress within GSA and for
preparation of responses and reports for the signature of the
Administrator on GAO recommendations as required by law;
* Ensuring timely resolution and implementation of internal and external
audit recommendations made by the Office of Inspector General as well
as GAO;
* Overseeing the collection, and proper accounting of amounts determined
due to the Government as the result of audit-related claims;
* Maintaining an automated report control system for both internal and
external audits that provides an accurate means for tracking and
documenting actions taken in implementing audit recommendations.
Heads of Services and Staff Offices and Regional Administrators
Heads of Services and Staff Offices and Regional Administrators to whom audit
recommendations pertain, have primary responsibility for resolving and
implementing recommendations promptly. Their responsibilities include:
* Ensuring controls are implemented to provide timely, accurate, and
complete responses to audit reports;
* Developing, advocating, and documenting agency positions on audit
recommendations;
* Preparing responses to draft and final GAO reports in coordination with
the Office of the Chief Financial Officer; and
* Providing comments on audit decision papers prepared by the Office of
Inspector General to ensure that management's position on unresolved
audit recommendations is properly stated.
Organization Chart
Services Regions Staff Offices
Under the Office of the
Administrator
FOR THE SIX-MONTH PERIOD ENDING SEPTEMBER 30, 2009
Timely closing of open audits remains a priority for the U.S. General Services
Administration. In keeping with that focus, the Office of the Chief Financial
Officer (OCFO) staff worked with contracting officers and audit liaisons in
obtaining supporting documentation to close out numerous internal and
contract audits. During the reporting period of April 1, 2009, through
September 30, 2009, OCFO staff successfully closed 20 percent, or 47 internal
and contract audits out of 237 audits that were reported as open. The
remaining 190 audits that could not be closed are due to litigation, negotiation,
collections, and implementation of corrective actions. The decreased percentage
of total closed audits from previous years is due to the increased number of
contract audits issued by the OIG during the period relating to the Recovery
Act.
Final action for the six-month period
Ending SEPTEMBER 30, 2009
A. Audit reports for which final action had
not been taken by the commencement of the
reporting period.
Number of
Audit
Reports
17
Disallowed
Costs
$16,604,861
B. Audit reports on which management
decisions were made during the reporting
period.
Number of
Audit
Reports
15
Disallowed
Costs
$8,242,177
C. Audit reports on which final action was
taken during the reporting period.
(i) the dollar value of disallowed costs that were
recovered by management through:
- collections� $71,229
- offset� $70,500
- property in lieu of cash� $0
- other� $0
(ii) the dollar value of disallowed costs that were
written off by management.
3
$2,834,784
$141,729
$2,763,555
D. Audit reports for which no final action
has been taken by the end of the reporting
period.
29
$22,012,254
AUDITS WITH BETTER USE FUNDS
Number of
No Budget
Final action for the six-month
Audit
Impact � Actual
Budget
period ending SEPTEMBER 30,
Reports
and Estimated
Impact
2009
A. Audit reports for which final
74
$539,573,467
$109,092
action had not been taken by the
commencement of the reporting
period.
B. Audit reports on which
30
$302,443,220
$1,486,750
management decisions were made
during the reporting period.
C. Audit reports for which final
27
$191,322,659
$0
action was taken during the
reporting period.
(i) the actual dollar value of
$4,353,088
$0
recommendations that were actually
completed.
(ii) the actual dollar value of
$11,212,053
$0
recommendations that management
has subsequently concluded should not
or could not be implemented or
completed.
(iii) the actual dollar value of
$2,655,936
$0
recommendations that management
has subsequently concluded should not
or could not be determined (calculated).
(iv) the estimated dollar value of �funds
$173,101,582
N/A
to be put to better use� as agreed to by
GSA management and the OIG.
D. Audit reports for which no final
action had been taken by the end of
the reporting period.
77
$650,694,028
$1,595,842
AMERICAN RECOVERY AND
REINVESTMENT ACT (ARRA) AUDITS
The American Recovery and Reinvestment Act of 2009 (Recovery Act)
authorized the General Services Administration�s (GSA) Public Buildings
Service (PBS) to invest $5.5 billion in Federal public building projects. This
includes $4.5 billion to transform Federal facilities into exemplary high-
performance green buildings, $750 million to renovate and construct new
Federal offices and courthouses, and $300 million to construct and renovate
border stations. Due to this increased agency spending, GSA is developing and
implementing risk assessments and control methodologies to ensure Recovery
funds are awarded and distributed in a prompt, fair, and reasonable manner,
recipients and uses of all Recovery funds are transparent to the public, and
public benefits of these funds are reported clearly, accurately, and in a timely
manner. To assist in the implementation of these goals, all Recovery Act
monies are being tracked and reported. As of September 30, 2009, there are 29
GSA ARRA-related audits, totalling $111,494,253 in dollars audited. A
summary of these audits in are summarized in the chart on the following page.
American Recovery and Reinvestment Act
(ARRA) Audits
Audit #
Total Dollars
Questioned
Amt
Funds Put to Better
Use
Reviewed
Total
Unsupp.
Total
Unsupp.
A090214P9X09083
$ 1,974,984.00
$0.00
$0.00
$92,869.00
$0.00
A090199P9X09080
$ 4,942,327.00
$0.00
$0.00
$70,762.00
$0.00
A090242PCX09106
$ 1,994,671.00
$0.00
$0.00
$100,894.00
$0.00
A090201P9X09079
$ 1,680,117.00
$0.00
$0.00
$395,337.00
$0.00
A090254PCX09097
$ 5,841,031.00
$0.00
$0.00
$118,000.00
$0.00
A090232PCX09101
$ 863,859.00
$0.00
$0.00
$11,762.00
$0.00
A090228PCX09094
$ 2,652,206.00
$0.00
$0.00
$53,000.00
$0.00
A090230PCX09103
$ 21,022,391.00
$0.00
$0.00
$124,032.00
$0.00
A090234PCX09102
$ 13,541,780.00
$0.00
$0.00
$809,387.00
$192,400.0
0
A090238PCX09105
$ 2,313,490.00
$0.00
$0.00
$0.00
$0.00
A090233PCX09109
$ 2,258,920.00
$0.00
$0.00
$45,178.00
$0.00
A090239PCX09108
$ 1,269,754.00
$0.00
$0.00
$90,385.00
$12,500.00
A090237PCX09111
$ 1,789,942.00
$0.00
$0.00
$310,194.00
$0.00
A090236PCX09112
$ 1,021,306.00
$0.00
$0.00
$0.00
$0.00
A090231PCX09114
$ 2,399,864.00
$0.00
$0.00
$45,134.00
$0.00
A090253PCX09115
$ 1,925,000.00
$0.00
$0.00
$606,342.00
$0.00
A090246PCX09113
$1,020,274.00
$0.00
$0.00
$30,608.00
$0.00
A090252PCX09116
$ 886,509.00
$0.00
$0.00
$88,996.00
$0.00
A090193P9X09078
$ 12,406,242.00
$0.00
$0.00
$313,462.00
$0.00
A090245PCX09118
$2,853,806.00
$0.00
$0.00
$93,612.00
$0.00
A090247PCX09120
$ 788,848.00
$0.00
$0.00
$28,621.00
$0.00
A090250PCX09122
$ 887,966.00
$0.00
$0.00
$49,601.00
$0.00
A090241PCX09121
$ 8,706,741.00
$0.00
$0.00
$222,987.00
$0.00
A090251PCX09125
$ 931,012.00
$0.00
$0.00
$32,710.00
$0.00
A090244PCX09124
$ 1,760,528.00
$0.00
$0.00
$254,455.00
$21,763.00
A090235PCX09127
$ 1,439,293.00
$0.00
$0.00
$24,739.00
$0.00
A090243PCX09126
$ 5,433,000.00
$0.00
$0.00
$295,245.00
$0.00
A090248PCX09129
$ 719,353.00
$0.00
$0.00
$278,256.00
$206,450.0
0
A090229PCX09117
$ 6,169,039.00
$0.00
$0.00
$192,302.00
$0.00
Totals
$ 111,494,253.00
$0.00
$0.00
$4,778,870.00
$433,113.0
0
AUDITS WITH MANAGEMENT DECISIONS MADE
PRIOR TO SEPTEMBER 30, 2008, BUT WITH
FINAL ACTION NOT TAKEN AS OF SEPTEMBER 30, 2009
REPORT
NUMBER TITLE
OF REPORT
DATE OF
REPORT
MANAGEMENT
DECISION
AMOUNTS
REASON FOR
NO FINAL
ACTION
PROJECTED
COMPLETION
DATE
Dis-
allowed
Costs
Better
Use
Funds
A020161F3V03003
03/18/2003
$0
$0
Action plan is
currently being
implemented.
02/15/2010
Consolidation of
Distribution Center
Operations
A060149QTP07002
Electronic Contract
Proposal/
Modification system
03/06/2007
$0
$0
Action plan is
currently being
implemented.
01/15/2010
A070067F9V07003
Unused Airline
Tickets
05/17/2007
$0
$0
Action plan is
currently being
implemented.
01/15/2010
A060190Q6P07004
MAS Contract
Workload
07/31/2007
$0
$0
Action plan is
currently being
implemented.
10/15/2010
A060170PWR07005
09/13/2007
$0
$0
Action plan due
dates have been
significantly
revised. Delays are
caused by the
decision to
implement
corrective actions
through a new
1/15/2010
Heating Operation
and Transmission
District's Operations
and Finance
OCFO financial
systems initiative.
A070164QAP08004
Inventory
Management
Software
03/21/2008
$0
$0
Action plan is
currently being
implemented.
10/15/2010
A060228OTF08007
Improvements to the
GSA Privacy Act to
Protect PII
03/31/2008
$0
$0
Action plan is
currently being
implemented.
01/15/2010
A070094BTF08009
Fully Integrated
Pegasys
06/23/2008
$0
$0
Action plan is
currently being
implemented.
10/15/2010
REPORT NUMBER
NAME OF
CONTRACTOR
DATE OF
REPORT
MANAGEMENT DECISION
AMOUNTS
Disallowed Costs
Better Use Funds
A030140FWX03056
Science Applications Int'l
Corp.
03/25/2003
$0
$1,028,099
A050138P3X05082
Nason and Cullen, Inc.
07/08/2005
$0
$770,701
A050147F5X06018
Herman Miller, Inc.
11/30/2005
$50,410
$0
A070141P6X07090
Logicvision, Inc.
08/27/2007
$0
$616,112
A080084P7X08061
Kenmor Electrical Company,
LP
04/29/2008
$0
$312,148
AUDITS WITH MANAGEMENT DECISIONS MADE
PRIOR TO SEPTEMBER 30, 2008, BUT WITH
FINAL ACTION NOT TAKEN AS OF SEPTEMBER 30, 2009
REPORT
NUMBER
NAME OF
CONTRACTOR
DATE OF
REPORT
MANAGEMENT
DECISION AMOUNTS
REASON FOR NO
FINAL ACTION
Disallowed
Costs
Better Use
Funds
A000971P5X00107
Midwest Curtainwalls
Inc.
06/01/2000
$0
$488,953
The contractor has
appealed the Contracting
Officer's decision and the
audit is now in the
litigation process.
A010127P6X01079
DKW Construction, Inc.
04/30/2001
$303,193
$0
GSA is in the process of
collecting funds owed the
government from the
contractor.
A63630FWX02004
The Presidio Corporation
10/18/2001
$273,000
$0
GSA in process of
collecting funds owed the
Government from the
contractor.
A030140FWX03056
Science Applications Int'l
Corp.
03/25/2003
$0
$1,028,099
The contractor has
appealed the Contracting
Officer's decision and the
audit is now in the
litigation process.
A030186F5X04054
NOVA Solutions
03/09/2004
$46,805
$0
GSA is process of
collecting funds owed the
government from the
contractor.
A040162F5X04053
NOVA Solutions, Inc.
03/09/2004
$0
$17,000
GSA in process of
collecting funds owed the
government from the
contractor (collections are
being tracked through OIG
audit A030186).
A040085F7X04085
OnBoard Software, Inc.
06/28/2004
$348,158
$0
GSA is in the process of
collecting funds owed the
government from the
contractor.
A050112F7X05068
Entrust Inc.
05/10/2005
$0
$3,300,000
Negotiations are
proceeding between
contracting officer and
contractor.
A050138P3X05082
Nason and Cullen, Inc.
07/08/2005
$0
$770,701
Audit case is pending with
GSA Civilian Board of
Contract Appeals.
A050105F6X06006
BCOP Federal, Inc.
10/12/2005
$0
$29,550,000
Negotiations are
proceeding between
contracting officer and
contractor.
A050147F5X06018
Herman Miller, Inc.
11/30/2005
$50,410
$0
Audit case is pending an
outcome from litigation
brought by the Air Force.
A050248T9X06056
Information Systems
Support, Inc.
03/30/2006
$3,138,873
$0
Negotiations are
proceeding between
contracting officer and
contractor.
A050122F6X06059
Fasternal Company
04/18/2006
$35,274
$0
Negotiations are
proceeding between
contracting officer and
contractor.
A060181F7X06100
Haverstick Government
Solutions, Inc.
09/07/2006
$0
$765,634
Negotiations are
proceeding between
contracting officer and
contractor.
A060148F6X07007
Kimball International,
Inc.
10/24/2006
$0
$33,731,457
Negotiations are
proceeding between
contracting officer and
contractor.
A060206T9X07012
Information Systems
Support, Inc.
10/31/2006
$4,026,287
$0
Negotiations are
proceeding between
contracting officer and
contractor.
A060115F2X07025
WFI Government
Services, Inc.
12/08/2006
$0
$771,178
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070107P5X07060
Linear Electric Company
04/20/2007
$0
$204,334
Negotiations are
proceeding between
Contracting Officer and
contractor.
A060245F6X07065
Comstor, Division of
Westcon group N.A., Inc.
04/30/2007
$0
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070183P9X07088
Perkins + Will
08/23/2007
$0
$108,380
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070141P6X07090
LogicVision, Inc.
08/27/2007
$0
$616,112
The contractor has
appealed the Contracting
Officer's decision and the
audit is now in the
litigation process.
A060196P9X07091
Tigard Electric, Inc.
08/28/2007
$0
$988,088
Negotiations are
proceeding between
Contracting Officer and
contractor.
A060239F2X07101
Emtec Federal, Inc.
09/27/2007
$0
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070144Q2X08004
Aquilent, Inc.
10/04/2007
$0
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070176Q9X08032
T-Mobile USA, Inc.
12/18/2007
$0
$2,456,420
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070202P9X08047
Dick Corporation/Matt
Construction Company, a
Joint Venture
03/07/2008
$0
$2,591,204
Negotiations are
proceeding between
Contracting Officer and
contractor.
A080080Q9X08054
Science Applications Int'l
Corp.
03/31/2008
$2,210,597
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
A070168Q6X08057
MSC Industrial Direct
Company, Inc.
04/10/2008
$0
$22,294,058
Negotiations are
proceeding between
Contracting Officer and
contractor.
A080083P5X08056
H.J. Martin & Son, Inc.,
subcontractor to Mid
Canada Millwork, Ltd.
04/10/2008
$0
$2,024,061
Negotiations are
proceeding between
Contracting Officer and
contractor.
A080084P7X08061
Kenmor Electrical
Company, LP
04/29/2008
$0
$312,148
The contractor has
appealed the Contracting
Officer's decision and the
audit is now in the
litigation process.
A070219Q4X08062
Navarro Research &
Engineering, Inc.
05/05/2008
$0
$2,535,432
Negotiations are
proceeding between
Contracting Officer and
contractor.
A080107Q3X08063
05/05/2008
$0
$811,315
Agreement has been
reached between OIG and
Contracting Officer.
Negotiations are
proceeding.
Superior Protection
Service, Inc.
A070218Q7X08067
05/20/2008
$0
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
KPMG, LLP
A070229Q4X08068
05/22/2008
$0
$7,376,859
Negotiations are
proceeding between
Contracting Officer and
contractor.
Citrix Systems, Inc.
A080115Q6X08074
06/06/2008
$0
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
Home Depot U.S.A., Inc.
A080088P9X08076
06/10/2008
$0
$2,869,291
Negotiations are
proceeding between
Contracting Officer and
contractor.
Control Air Conditioning
Corporation
A040224F3X08077
06/11/2008
$1,846,647
$0
Negotiations are
proceeding between
Contracting Officer and
contractor.
ADT Security Services,
Inc.
A070217Q5X08084
07/23/2008
$0
$11,000,000
Negotiations are
proceeding between
Contracting Officer and
contractor.
Compuware Corporation
A080092Q9X08088
08/08/2008
$0
$73,378,534
Negotiations have been
completed between
Contracting Officer and
contractor.
Agilent Technologies,
Inc.
The following definitions, based on the Inspector General Act of 1978, as
amended, apply to terms used in this Semiannual Management Report:
Questioned Costs. Costs questioned by the OIG as a result of:
* an alleged violation of a provision of a law, regulation, contract, grant,
cooperative agreement, or other agreement or document governing the
expenditure of funds;
* a finding that, at the time of an audit, such cost is not supported by
adequate documentation; or
* a finding that the expenditure of funds for the intended purpose is
unnecessary or unreasonable.
Disallowed Cost. Questioned costs that GSA management in a management
decision sustained or agreed should not be charged to the Government.
Recommendation that Funds be Put to Better Use. A recommendation by
the OIG that funds could be used more efficiently if management took action to
implement and complete the recommendations, including:
* reductions in outlays;
* de-obligation of funds from programs or operations;
* withdrawal of interest subsidy costs on loans or loan guarantees,
insurance or bonds;
* costs not incurred by implementing recommended improvements related
to the operations of the establishment, a contractor or grantee;
* avoidance of unnecessary expenditures noted in pre-award reviews of
contract or grant agreements; or
* any other savings that are identified specifically.
Management Decision. The evaluation by management of the findings and
recommendations included in an audit report and the issuance of a final
decision by management concerning its response to such findings and
recommendations, including planned corrective actions to remedy weaknesses
identified in the report.
Final Action. The completion of all actions that GSA management concluded
in its management decision were necessary with respect to the findings and
recommendations included in the audit report. In the event that GSA
management concluded no action was necessary, final action occurred when the
management decision was made.
Management Actions � Questioned Costs. The following is a list of the
different management actions used by GSA management to resolve questioned
costs in an audit report.
* Audit reports on which management decisions were made during
the period: Data pertaining to the number of audit reports on which
management decisions were made during the period and the associated
amount of disallowed costs was furnished by the OIG.
* Write-offs: For the purposes of this report, write-offs are interpreted to
represent the difference between the disallowed cost and the amount
successfully recovered.
Management Actions � Better Use Funds. The following is a list of the
different management actions used by GSA management to resolve the �better
use� of funds in an audit report.
* Better Use Funds: The figure represents amounts cited as �cost
avoidance� and �funds to be put to �better use,� as agreed to by GSA
management by the OIG.
* Budget Impact Funds: Funds identified as �budget impact� involve the
obligation process. Audit-related savings of these funds, depending on
the particular fund involved, may be available for reprogramming.
* No Budget Impact Funds: Funds identified as �no budget impact� are
composed of estimated and actual amounts, and do not involve obligated
monies, and, therefore, cannot be construed as having a material effect on
GSA�s appropriated funds.
* Audit reports on which management decisions were made during
the period: Data pertaining to the number of audit reports on which
management decisions were made during the period and the associated
dollar amounts agreed to by management were furnished by the OIG.
* Value of recommendations that management concluded should
not or could not be calculable: Management was unable to determine
the award amounts and �better use funds� implemented since the amount
is included in the overall award to the prime contractor and savings could
not be determined.
U.S. General Services Administration
1800 F Street, NW
Washington, DC 20405
www.gsa.gov