Front Cover
ADMINISTRATOR’S SEMIANNUAL
MANAGEMENT REPORT TO CONGRESS
REPORT NO. 68
OCTOBER 1, 2022 – MARCH 31, 2023
U.S. General Services Administration
Robin Carnahan
Administrator
Office of the Chief Financial Officer
Nimisha Agarwal
Chief Financial Officer
Office of Audit Management and Accountability
Evan Farley
Director
May 2023
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 Audit
Management and Accountability, Administrator's Semiannual Management Report to Congress,
No. 68, Washington, DC 20405.
Copies of this report can be obtained using any of the following:
E-mail: GAO-IGAuditMgmtDiv@gsa.gov
Online: Semiannual Management Report to Congress
Contents
Message from the Administrator ..................................................................................................... 3
Overview ........................................................................................................................................ 4
Management’s Response to the OIG Semiannual Report to Congress .................................. 4
U.S. General Services Administration Organization ............................................................... 4
Audit Follow-up Program ................................................................................................................ 5
Organization of Audit Follow-up Program ............................................................................... 5
Agency Audit Follow-up Official .............................................................................................. 5
Chief Financial Officer (CFO) ................................................................................................. 5
Heads of Services and Staff Offices, Regional Administrators ............................................... 5
Synopsis of Audit Activity ............................................................................................................... 6
Audits with Disallowed Costs .................................................................................................. 7
Audits with Better Use Funds (Potential Cost Savings) .......................................................... 8
Audits under Appeal/Litigation ................................................................................................ 9
Contract Audits ............................................................................................................................. 10
Internal Audits .............................................................................................................................. 11
Open OIG Recommendations Not Fully Implemented as of March 31, 2023 ............................... 12
Glossary of Terms ........................................................................................................................ 27
Appendix ...................................................................................................................................... 29
Message from the Administrator
I am pleased to provide Congress with the U.S. General Services Administration’s (GSA)
Semiannual Management Report to Congress, which summarizes the agency’s audit-related
actions and accomplishments for the six months that ended March 31, 2023.
GSA greatly values the contributions of GSA Office of Inspector General (OIG) and takes their
recommendations seriously. GSA continues strengthening its oversight and is committed to driving
solutions that save taxpayer dollars and support agencies in delivering on their mission. This
commitment is reflected in its actions on auditor recommendations and many other initiatives.
GSA looks forward to continued work with GSA’s OIG and Congress to support an effective,
efficient, and accountable government for the public.
Signature - Robin Carnahan
Robin Carnahan
Administrator
U.S. General Services Administration
Overview
Management’s Response to the OIG Semiannual Report to Congress
This report, GSA's 68th report to Congress since the implementation of the reporting requirement, presents
management's perspective on audit resolution and follow-up activity for the semiannual reporting period, in
addition to general statistical summaries. The data in this report indicates that GSA's audit monitoring and
management activities continue to play a significant and valuable role in the effective management of GSA
operations, the accomplishment of the Agency mission, and the effective use of taxpayer dollars.
U.S. General Services Administration Organization
GSA's Public Buildings Service and Federal Acquisition Service provide Governmentwide delivery of real
estate, acquisition, and technology services. GSA's Office of Government-wide Policy manages the
development of specific Governmentwide policies and regulations and provides shared services across
the Government. GSA's 11 regions provide local support to Federal agencies nationwide, while GSA's
several staff offices provide support to other GSA organizations, other Federal agencies, and the public.
The Administrator of General Services directs the execution of all GSA functions. Members of the
Administrator's 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. Heads of Services and Staff
Offices also are responsible for the execution of programs and services within their offices, under the
leadership of the Administrator.
Audit Follow-up Program
Organization of Audit Follow-up Program
GSA has effective systems in place for tracking and managing audit recommendations, and enhancement
and modification of these systems is ongoing. GSA's management is accountable for ensuring prompt,
appropriate corrective action and works with supervisors and program managers who develop remedies
from identified findings and report progress in implementing solutions. Agency managers have the
responsibility to act on the auditor's recommendations, with the audit resolution process overseen by the
Agency Audit Follow-up Official. The descriptions of the duties of the GSA officials involved in the audit
follow-up process are below.
Agency Audit Follow-up Official
The GSA Deputy Administrator, as the Agency Audit Follow-up Official, has overall responsibility for the
audit follow-up program. This includes responsibility for ensuring the adequacy of the Agency's follow-up
system, monitoring the resolution of audit recommendations, and ensuring timely implementation of
corrective actions. The incumbent in this position also makes final decisions to resolve differences
between Agency management and the GSA OIG.
Chief Financial Officer (CFO)
The CFO provides direction and oversight to the officials in the Office of the Chief Financial Officer
(OCFO) who manage the GSA's Audit Resolution and Follow-up System. Their responsibilities are as
follows:
• Liaise with the GSA OIG and GAO for the coordination of OIG and GAO audits within GSA, and
coordinate preparation of responses and reports for the signature of the Heads of Service and Staff
Offices or the Administrator, as required;
• Ensure timely and effective resolution and implementation of audit recommendations made by the
GSA OIG and GAO;
• Ensure agency efficacy in the resolution of findings that cross multiple offices or agencies.
• Oversee the collection and proper accounting of monetary amounts determined due to the
Government as the result of audit-related claims;
• Upon request, review past or present audit recommendations concerning GSA programs;
• Maintain automated control systems for internal and external audits that provide an accurate
means for monitoring, analyzing, tracking, and documenting actions taken to implement audit
recommendations; and
• Provide analysis to identify trends, minimize repeat findings, and enable preventive action.
Heads of Services and Staff Offices, 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, and for the
following:
• Ensure controls are implemented to provide timely, accurate, and complete responses to audit
reports;
• Develop, advocate, and document agency positions on audit recommendations;
• Prepare responses to GSA OIG and GAO draft and final reports;
• Provide comments on audit decision papers prepared by the GSA OIG to accurately state
management's position on unresolved audit recommendations.
Synopsis of Audit Activity
The Inspector General Act of 1978, as amended, requires the Administrator of General Services to report
directly to Congress on management decisions and final actions taken on audit recommendations made
by the GSA OIG.
This report covers the period of October 1, 2022, through March 31, 2023. Included in the
report are summaries of GSA audit activities concerning:
• GSA implementation of GSA OIG audit report recommendations;
• Final actions not taken on audits 1 year after the date of the management decision; and,
• Audit reports and audit actions involving financial recommendations, including disallowed
costs, funds put to better use (better use funds), or both.
On October 1, 2022, GSA had 55 contract and internal audit reports pending final action. These
reports contained financial recommendations totaling $603,919,919.00 (sum of row A, pages 7
and 8).
• Financial recommendations for 33 contract audits totaled $601,706,734.00.
• Financial recommendations for 22 internal audits totaled $2,213,185.00.
Between October 1, 2022, through March 31, 2023, GSA finalized management decisions on 28 audit
reports concerning nationwide GSA programs and operations.
• In 19 of the 28 audits, a total of $2,016,843.00 in pre- and post-award contracts program
spending identified as having been incorrectly charged to the Government was determined to
be disallowed costs.
• GSA OIG recommended in 17 pre-award audits that $470,499,982.00 could be used more
effectively if management acted to fully implement and complete GSA OIG's
recommendations (see Appendix).
During this 6-month reporting period, GSA successfully took final action on 28 audits. GSA's audit
actions represent the recovery of $4,564,136.66 (row C, page 7) in Government funds and the
identification of $238,635,693.00 in potential future savings (row C, page 8).
As of March 31, 2023, GSA had 55 open internal and contract audits, with four audits in litigation.
Audits with Disallowed Costs
Final Action for the 6 Months Ending March 31, 2023
A. Audit reports where final action had not been taken by the commencement of the reporting period.
55 Audit Reports
Disallowed Costs
B. Audit reports where GSA/OIG made management decisions during the reporting period.
28 Audit Reports
Disallowed Costs $8,908,958.00
C. Audit reports where GSA took final action during the reporting period.
28 Audit Reports
Disallowed costs $4,564,136.66
(i) the dollar value of disallowed costs - $2,664,807.28
- collections……….……….. $2,134,377.95
- offset……….........................$493,1210.00
- property in lieu of cash…..…………$0.00
- surplus……….....…................$37,308.33
- other…….………….……...………...$0.00
(ii) the dollar value of disallowed costs written off by management. ($1,899,329.38)
D. Audit reports where GSA did not take final action by the end of the reporting period and includes audit reports issued during this reporting period.
53 Audit Reports
Disallowed Costs $6,129,757.00
Audits with Better Use Funds (Potential Cost Savings)
Final action for the 6 Months Ending
March 31, 2023
A. Audit reports where final action had not been taken by management by the commencement of the reporting period.
55 Audit Reports
No action during the reporting period. (Actual and Estimated) $595,010,961.00
Budget Impact Dollars $0.00
B. Audit reports where GSA/OIG made management decisions during the reporting period.
28 Audit Reports
No Budget Impact (Actual and Estimated) $470,499,982.00
Budget Impact Dollars $0.00
C. Audit reports where GSA took final action during the reporting period.
28 Audit Reports
No Budget Impact (Actual and Estimated) $238,635,693.00
Budget Impact Dollars $0.00
(i) the actual dollar value of recommendations that were completed.
$0
(ii) the actual dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed.
$0
(iii) the actual dollar value of recommendations that management has subsequently concluded should not or could not be determined (calculated).
$0
(iv) the estimated dollar value of
''funds to be put to better use'' as agreed to by GSA management and GSA OIG.
$238,635,693.00
D. Audit reports where GSA took no final action by the end of the reporting period and includes audit reports issued during this reporting period.
53 Audit Reports
No Budget Impact (Actual and Estimated) $582,736,252.00
Budget Impact Dollars $0.00
Audits under Appeal/Litigation
Financial recommendations are not included for contract awards or actions that are not completed.
The information is arranged as follows:
Audit Report Number and Name of Contractor
Issue Date of Report
Management Decision Amounts of Disallowed Costs
A200986P4X21014, Balfour Beatty Construction, LLC
2/11/2021
$0
A201000P4X21031, Berkel & Company Contractors, Inc.
6/9/2021
$0
A200997P4X21040, Kirlin Design Build, LLC
8/27/2021
$0
A210054P4X22013, Desbuild EG Management Services JV, LLC
3/3/2022
$0
Contract Audits
The information is arranged as follows:
Audits with Management Decisions made prior to March 31, 2022, with No Final Action as of March 31, 2023
Audit Report Number and Name of Contractor
Issue Date of Report
Management Decision Amounts of Disallowed Costs
Reason for No Final Action
A150001Q2X17033, Noble Sales Co., Inc.
3/30/2017
$285,906
An investigation was opened by either the OIG or the Justice Department regarding actions taken by the contractor.
A190070Q4X20035, KPaul Properties LLC
5/27/2020
$133,932
In the process of collection - GSA is collecting funds owed the Government.
A190088Q6X20050, United Rentals, Inc.
9/29/2020
$3,466,171
Negotiations are proceeding between Contracting Officer and contractor.
A200986P4X21014, Balfour Beatty Construction, LLC
2/11/2021
$0
Litigation in progress.
A201000P4X21031, Berkel & Company Contractors, Inc.
6/9/2021
$0
Litigation in progress.
A200997P4X21040, Kirlin Design Build, LLC
8/27/2021
$0
Litigation in progress.
A210024Q3X21048, Slalom, LLC
9/28/2021
$ 0
Negotiations are proceeding between Contracting Officer and contractor.
A210054P4X22013, Desbuild EG Management Services JV, LLC
3/3/2022
$0
Litigation in progress.
A210066Q9X22015, Koniag Technology Solutions, Inc.
3/30/2022
$ 0
Negotiations are proceeding between Contracting Officer and contractor.
Internal Audits
Audits with Management Decisions made prior to March 31, 2022, with No Final Action as of March 31, 2023
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Management Decision Amounts of Disallowed Costs
Reason for No Final Action
Projected Completion Date
A210020P6R22003, PBS Has Not Identified All High-Risk Uses of Space, Resulting in Potential Safety Risks
3/24/2022
$0
Audit is in the Pending Closure Stage
TBD
Open OIG Recommendations Not Fully Implemented as of March 31, 2023
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A210018PTR22004, Audit of the Security Controls for Building Automation Technologies in GSA Facilities
4/22/2022
004
OIG recommends the PBS Commissioner, in
coordination with the GSA Chief Information
Officer, implement controls to ensure that
conditions identified in the Acceptance of Risk
letters are tracked and remediated within the
time limits specified and in accordance with
GSA's IT Security Procedural Guide:
Managing Enterprise Cybersecurity Risk, CIO-
IT Security-06-30.
Original due date: 3/30/2030
Current due date: 4/21/2023
A210033P5R22006, Audit of Security Camera and Alarm Systems at GSA-Owned Buildings
6/22/2022
001B
In conjunction with the U.S. Department of
Homeland Security's Federal Protective
Service (FPS), develop and implement a plan
to repair, replace, and install the security
camera and alarm systems identified through
the nationwide assessment.
Original due date: 6/30/2023
Current due date: 6/30/2023
001C
In conjunction with the U.S. Department of
Homeland Security's Federal Protective
Service (FPS), revise GSA's Memorandum of
Agreement (MOA) with FPS to clearly define
responsibility for repairing and replacing
security camera and alarm systems within an
acceptable time frame.
Original due date: 12/30/2022
Current due date: 4/28/2023
002
In conjunction with FPS, GSA is not able to
secure funding to repair, replace, or install
security camera and alarm systems, GSA
should work with Congress to establish a
consistent funding stream to address current
and future security camera and alarm system
deficiencies.
Original due date: 6/30/2023
Current due date: 6/30/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A201045Q3P22001, FAS's Use of the 4P Tool on Contract and Option Awards Often Results in Noncompliant Price Determinations
7/27/2022
001
OIG recommends that the FAS Commissioner
develop and implement oversight controls to
ensure contracting personnel adhere to FAS Policy
and Procedures 2020- 02 and 2021-05, and only
use the 4P tool as part of a larger negotiation
strategy that seeks the lowest overall cost
alternative to meet the needs of the federal
government, as required by the Competition in
Contracting Act of 1984.
Original due date: 9/29/2023
Current due date: 9/29/2023
004
OIG recommends that the FAS Commissioner
develop and implement oversight controls to ensure
contracting personnel are following the updated 4P
Application User Guide.
Original due date: 9/29/2023
Current due date: 9/29/2023
005
OIG recommends that the FAS Commissioner
include commercial market pricing research on the
4P tool overview tab.
Original due date: 9/29/2023
Current due date: 9/29/2023
006
OIG recommends that the FAS Commissioner
include "no competitive research found" flags and a
competitive research rate in 4P reports, exclusive of
self-hits.
Original due date: 9/29/2023
Current due date: 9/29/2023
007
OIG recommends that the FAS Commissioner
design and implement procedures to ensure only
accurate, current pricing is included in 4P reports.
Original due date: 9/29/2023
Current due date: 9/29/2023
A210039PRR22007, Audit of the PBS NCR's Metropolitan Service Center Reimbursable Work Authorizations
9/23/2022
002C
OIG recommends that the Acting NCR Regional
Commissioner should coordinate with the OCFO to
ensure national RWA policies and goals are met for
substantial completion dates to be entered into
RWA Entry and Tracking Application (RETA).
Original due date: 3/31/2023
Current due date: 4/28/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A200975Q3P22002, FAS Cannot Provide Assurance that MAS Contract Pricing Results in Orders Achieving the Lowest Overall Cost Alternative
9/30/2022
004
OIG recommends that the FAS Commissioner
explore new pricing methodologies that can ensure
that its contracting personnel are able to leverage
aggregate government buying power to negotiate
and award MAS contracts that result in orders that
reflect the lowest overall cost alternative to meet the
needs of the government.
Original due date: 9/29/2023
Current due date: 9/29/2023
A201018P4R22008, COVID-19: PBS Faces Challenges in its Efforts to Improve Air Filtration in GSA-Controlled Facilities
9/30/2022
001A
OIG recommends that the PBS Commissioner for
GSA-owned facilities conduct an accurate and
complete assessment of HVAC systems to identify
deficiencies in air filtration. Based upon the
assessment, PBS should maximize central air
filtration in existing HVAC systems without
significantly reducing design airflow.
Original due date: 9/29/2023
Current due date: 9/29/2023
001B
OIG recommends that the PBS Commissioner for
GSA-owned facilities review and update current and
future operations and maintenance (O&M) contracts
to ensure that they clearly identify the required
Minimum Efficiency Reporting Value (MERV) air
filters and preventive maintenance schedules.
Original due date: 5/31/2023
Current due date: 5/31/2023
001C
OIG recommends that the PBS Commissioner for
GSA-owned facilities establish controls to ensure
that PBS obtains and maintains complete preventive
maintenance records.
Original due date: 5/31/2023
Current due date: 5/31/2023
001D
OIG recommends that the PBS Commissioner for
GSA-owned facilities ensure contracting officer
representatives conduct inspections of mechanical
rooms and preventive maintenance records to
ensure that air filters meet Minimum Efficiency
Reporting Value (MERV) requirements.
Original due date: 9/29/2023
Current due date: 9/29/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A201018P4R22008, COVID-19: PBS Faces Challenges in its Efforts to Improve Air Filtration in GSA-Controlled Facilities (continued)
9/30/2022
002A
OIG recommends that the PBS Commissioner for
GSA-leased space review and update current and
future lease agreements to ensure that they clearly
identify the required Minimum Efficiency Reporting
Value (MERV) air filters and preventive maintenance
schedules.
Original due date: 9/29/2023
Current due date: 9/29/2023
002B
OIG recommends that the PBS Commissioner for
GSA-leased space ensure that lessors maintain and
provide required preventive maintenance records and
provide timely access to mechanical rooms.
Original due date: 9/29/2023
Current due date: 9/29/2023
002C
OIG recommends that the PBS Commissioner for
GSA-leased space ensure that PBS representatives
inspect mechanical rooms and preventive maintenance
records to ensure that air filters meet Minimum
Efficiency Reporting Value (MERV) requirements.
Original due date: 9/29/2023
Current due date: 9/29/2023
A220037ATF23001, GSA Is Not Fully Complying with the Geospatial Data Act of 2018
10/5/2022
001B
OIG recommends that the GSA Administrator ensures
that the collection, maintenance, dissemination, and
preservation of GSA's geospatial data complies with
the Geospatial Data Act of 2018 Agency-wide by
conducting an Agency-wide assessment to identify and
inventory all geospatial data, including, but not limited
to, contracts purchasing geospatial data.
Original due date: 9/29/2023
Current due date: 9/29/2023
001C
OIG recommends that the GSA Administrator ensures
that the collection, maintenance, dissemination, and
preservation of GSA's geospatial data complies with
the Geospatial Data Act of 2018 Agency-wide by
incorporating all geospatial data into GSA's Geospatial
Data Strategy and Covered Agency Annual Report and
Self-Assessment.
Original due date: 9/29/2023
Current due date: 9/29/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A220037ATF23001, GSA Is Not Fully Complying with the Geospatial Data Act of 2018 (continued)
10/5/2022
002A
OIG recommends that the GSA Administrator
ensures that GSA adheres to the appropriate
geospatial data standards by developing a process
for reviewing and updating the Inventory of Owned
and Leased Properties (IOLP) and Federal Real
Property Profile Management System (FRPP MS)
MS datasets to ensure they comply with the
appropriate data standards.
Original due date: 12/30/2023
Current due date: 12/30/2023
002B
OIG recommends that the GSA Administrator
ensures that GSA adheres to the appropriate
geospatial data standards by working with submitting
agencies to obtain any incomplete data during the
next Federal Real Property Profile Management
System (FRPP MS) dataset reporting cycle.
Original due date: 12/30/2023
Current due date: 12/30/2023
002C
OIG recommends that the GSA Administrator
ensures that GSA adheres to the appropriate
geospatial data standards by reviewing and revising
the FRPP MS data verification process to ensure the
Federal Real Property Profile Management System
(FRPP MS) dataset contains complete and valid
data.
Original due date: 9/29/2023
Current due date: 9/29/2023
003C
OIG recommends that the GSA Administrator
ensures that GSA adheres to the appropriate
geospatial metadata standards by developing a
routine review process to ensure geospatial
metadata is accurate and complete.
Original due date: 9/29/2023
Current due date: 9/29/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A220037ATF23001, GSA Is Not Fully Complying with the Geospatial Data Act of 2018 (continued)
10/5/2022
004B
OIG recommends that the GSA Administrator
implements a comprehensive, formalized oversight
structure that ensures GSA's Agency-wide
compliance with the Geospatial Data Act of 2018
(GDA), including, but not limited to implementation
of mechanisms to ensure those responsible for
GDA compliance are fully aware of geospatial-
related activities Agency-wide.
Original due date: 9/29/2023
Current due date: 9/29/2023
004C
OIG recommends that the GSA Administrator
implements a comprehensive, formalized oversight
structure that ensures GSA's Agency-wide
compliance with the Geospatial Data Act of 2018
(GDA), including, but not limited to development of
oversight mechanisms that ensure the
completeness, accessibility, and usability of GSA
geospatial data uploaded to Data.gov and the
GeoPlatform.
Original due date: 9/29/2023
Current due date: 9/29/2023
004D
OIG recommends that the GSA Administrator
implements a comprehensive, formalized oversight
structure that ensures GSA's Agency-wide
compliance with the Geospatial Data Act of 2018
(GDA), including, but not limited to development of
oversight mechanisms to identify and exclude CUI
from the IOLP dataset.
Original due date: 7/31/2023
Current due date: 7/31/2023
JE23-001, Ventilation Issues Persist in Unrenovated Wings of GSA Headquarters Building
11/28/2022
001
OIG recommends that the Public Buildings Service
Commissioner should continue to monitor IAQ in
Wings 0 and 3 of the Headquarters Building, in
accordance with the PBS Desk Guide.
Original due date: 11/28/2023
Current due date: 11/28/2023
002
OIG recommends that the Public Buildings Service
Commissioner should expeditiously notify
Headquarters Building occupants of any IAQ results
that do not meet ASHRAE standards.
Original due date: 11/28/2023
Current due date: 11/28/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A210045P2R23001, The GSA Public Buildings Service's Special Programs Division Is Not Effectively Managing Reimbursable Work Authorizations
12/2/2022
001
OIG recommends that the PBS Commissioner takes
action to ensure that the SPD properly trains its
employees in the acceptance, execution, and
closeout of RWAs in accordance with applicable
laws, regulations, and GSA policies.
Original due date: 4/28/2023
Current due date: 4/28/2023
002
OIG recommends that the PBS Commissioner takes
action to ensure that the SPD properly oversees
project managers and other acquisition personnel
regarding any RWA contract administration,
including modifications and closeouts.
Original due date: 4/28/2023
Current due date: 4/28/2023
003
OIG recommends that the PBS Commissioner takes
action to ensure that the SPD Implements controls
to ensure that substantially completed RWAs are
identified and closed out according to applicable
GSA policies.
Original due date: 4/28/2023
Current due date: 4/28/2023
004
OIG recommends that the PBS Commissioner takes
action to ensure that the SPD Implements controls
to ensure that substantially completed RWAs are
identified and closed out according to applicable
GSA policies.
Original due date: 4/28/2023
Current due date: 4/28/2023
005
OIG recommends that the PBS Commissioner takes
action to ensure that the SPD Implements controls
to ensure that substantially completed RWAs are
identified and closed out according to applicable
GSA policies.
Original due date: 4/28/2023
Current due date: 4/28/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
A210053P2R23002, PBS Needs to Strengthen Its Training and Warranting Programs for Contracting Officers
12/30/2022
001
OIG recommends that the PBS Commissioner takes
appropriate action to address the deficiencies
described in this report by ensuring that the training
and development needs of contracting officers at the
GS-12 level and above are adequately addressed to
foster PBS's operational success in achieving GSA's
mission.
Original due date: 7/31/2023
Current due date: 7/31/2023
002
OIG recommends that the PBS Commissioner takes
appropriate action to address the deficiencies
described in this report by implementing a national
policy to establish a standardized process for
evaluating and verifying the contracting experience
and qualifications of warrant applicants.
Original due date: 10/31/2023
Current due date: 10/31/2023
003
OIG recommends that the PBS Commissioner takes
appropriate action to address the deficiencies
described in this report by implementing controls to
mitigate warrant authority risks created by the
limitations of the FAI CSOD system.
Original due date: 10/31/2023
Current due date: 10/31/2023
004A
OIG recommends that the PBS Commissioner takes
appropriate action to address the deficiencies
described in this report by ensuring that key
warranting records for the PBS acquisition workforce
are properly maintained.
Original due date: 10/31/2023
Current due date: 10/31/2023
004B
OIG recommends that the PBS Commissioner takes
appropriate action to address the deficiencies
described in this report by ensuring Heads of
Contracting Activity formally appoint acquisition
career managers via delegation appointment
memos and communicate their duties and
responsibilities.
Original due date: 10/31/2023
Current due date: 10/31/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audits with Management Decisions and Approved Due Dates
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Recommendation Text
Dates
JE23-002, GSA Oversight of Federal Surplus Firearms
1/19/2023
001
OIG recommends that the Assistant Commissioner
of the Office of General Supplies and Services
should review and revise GSA Order FSS P 4025.5
to establish the management objectives and
requirements of the Surplus Firearms Donation
Program, including GSA's roles and responsibilities
for surplus firearms.
Original due date: 5/31/2023
Current due date: 5/31/2023
002
OIG recommends that the Assistant Commissioner
of the Office of General Supplies and Services
should coordinate with the GSA Office of General
Counsel to revise internal procedural documents,
including the SOP, to reflect current practices and
ensure they are consistent with each other and with
federal requirements.
Original due date: 5/31/2023
Current due date: 5/31/2023
003
OIG recommends that the Assistant Commissioner
of the Office of General Supplies and Services
should establish a process to ensure GSAXcess
initial firearms data entered by federal agencies into
GSAXcess is both accurate and sufficient to allow
for the proper identification, tracking, and donation of
surplus firearms.
Original due date: 8/31/2023
Current due date: 8/31/2023
004
OIG recommends that the Assistant Commissioner
of the Office of General Supplies and Services
should establish a process to ensure GSA firearms
staff proactively screen and timely update
GSAXcess firearms data to avoid errors.
Original due date: 8/31/2023
Current due date: 8/31/2023
005
OIG recommends that the Assistant Commissioner
of the Office of General Supplies and Services
should implement a centralized records
management system to ensure both the consistent
storage and efficient access of documentation
supporting GSA's Surplus Firearms Donation
Program.
Original due date: 12/29/2023
Current due date: 12/29/2023
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses Awaiting OIG Feedback
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
JE21-002, OIG EVALUATION REPORT: Evaluation of the General Services Administration's Use of an Ad Hoc Appraisal Process for an Executive
9/14/2021
001
Take appropriate action to remedy the harm caused
by a tainted performance review process that
resulted in an unsatisfactory rating and in her
removal from the Associate Administrator position,
as well as the loss of any opportunity for a FY 2017
performance period pay increase or bonus.
002
Review current processes and procedures to ensure
sufficient oversight of employee misconduct and
disciplinary reviews, including timely referral to the
OIG.
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses in Development
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
A210064A3F23002, GSA's Administration of Performance-Based Contracts Puts the Government at Risk of Unsatisfactory Contractor Performance and Wasted Funds
2/9/2023
001A
OIG recommends that GSA Administrator,
through the FAS and PBS Commissioners, and
the Assistant Administrator for OAS, revise or
issue Agency policy to ensure the appropriate
oversight of acquisition planning activities for
performance- based service contracts, including
the creation of a quality assurance surveillance
plan (QASP) that complies with applicable
regulations.
001B
OIG recommends that GSA Administrator,
through the FAS and PBS Commissioners, and
the Assistant Administrator for OAS, revise or
issue Agency policy to ensure contracting
personnel have clear, descriptive instruction on
how to monitor and enforce quality assurance
surveillance plans (QASPs)during contract
administration to ensure compliance and improve
acquisition outcomes.
002
OIG recommends that GSA Administrator,
through the FAS and PBS Commissioners, and
the Assistant Administrator for OAS, require
contracting personnel to complete refresher
training on any revised policies and new training
on any policies issued in response to this audit
report.
003
OIG recommends that GSA Administrator,
through the FAS and PBS Commissioners, and
the Assistant Administrator for OAS, ensure
Contractor Performance Assessment Reporting
System assessments are supported by
justification narratives, accurately depict
contractor performance, and are timely.
004
OIG recommends that GSA Administrator,
through the FAS and PBS Commissioners, and
the Assistant Administrator for OAS, implement
management oversight to ensure contracting
personnel comply with policies and procedures
intended to ensure sufficient government
oversight of contractor performance.
A210030P5R23004, PBS Southeast Sunbelt Region's Lack of Planning Has Resulted in Chillers That Are Outdated, Inadequately Maintained, and Lack Redundancy
2/16/2023
001A
OIG recommends the PBS Regional
Commissioner (4P) assess the condition of all
chillers within PBS Region 4 to identify those that
have, or will soon, exceed their useful lives.
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses in Development
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
A210030P5R23004, PBS Southeast Sunbelt Region's Lack of Planning Has Resulted in Chillers That Are Outdated, Inadequately Maintained, and Lack Redundancy (continued)
2/16/2023
001B
OIG recommends the PBS Regional Commissioner
(4P) assess the condition of all chillers within PBS
Region 4 to identify those that are due for or behind on
manufacturer-recommended overhauls and are not
nearing or beyond their useful lives.
001C
OIG recommends the PBS Regional Commissioner
(4P) assess the condition of all chillers within PBS
Region 4 to identify those that lack required
redundancy.
002A
OIG recommends the PBS Regional Commissioner
(4P) develop and implement a plan to replace the
chillers that have exceeded, or will soon exceed, their
useful lives.
002B
OIG recommends the PBS Regional Commissioner
(4P) develop and implement a plan to perform the
identified manufacturer-recommended overhauls, as
well as ensure future overhauls are performed in a
timely manner.
002C
OIG recommends the PBS Regional Commissioner
(4P) develop and implement a plan to prioritize
redundancy in accordance with GSA's Facilities
Standards for the Public Buildings Services.
003
OIG recommends the PBS Commissioner perform a
similar assessment of the condition of all chillers
across PBS's nationwide portfolio.
004
OIG recommends the PBS Commissioner develop and
implement a plan to address the results of the
assessment.
A220026PRR23003, Audit of PBS's Oversight of Lease Periodic Services
2/16/2023
001
OIG recommends that the PBS Commissioner require
lease administration managers (LAMs) supervisors to
routinely ensure that LAMs are verifying that lessors
complete all periodic services.
002
OIG recommends that the PBS Commissioner require
lease administration managers (LAMs) supervisors to
routinely ensure that LAMs are verifying that lessors
complete all periodic services.
003
OIG recommends that the PBS Commissioner ensure
regional offices conduct the required Management
Analysis and Review Systems (MARS) reviews to
ensure lease administration managers (LAMs)
maintain all required records in the Lease
Management Tool (LMT), including the annual
schedule of periodic services.
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses in Development
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
A220026PRR23003, Audit of PBS's Oversight of Lease Periodic Services (continued)
2/16/2023
004
OIG recommends that the PBS Commissioner
require that upon assignment and on a regular
basis, the lease administration managers (LAMs)
communicate with the lessor and tenant agency
to obtain and verify the updated schedule of
periodic services.
A210069P6R23005, GSA Is Not Monitoring Data from Access Card Readers to Identify Risks to GSA Personnel and Federal Property
2/21/2023
001
OIG recommends that the GSA Administrator
develop and implement procedures for monitoring
access card data to identify repeated, failed
access attempts that require follow up.
002
OIG recommends that the GSA Administrator use
the access card data that is being collected to
produce trend data to inform building security
stakeholders of individuals with a significant
number of failed attempts over a specified period
of time.
003
OIG recommends that the GSA Administrator
create and disseminate guidance addressing how
building security stakeholders should handle
repeated, failed access attempts.
A210070P9R23006, Audit of the Calexico West Land Port of Entry Expansion and Modernization Project
3/2/2023
001
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region review
the contracts and site security procedures for the
Calexico West LPOE project and modify contracts
and site security procedures that contain
inconsistent or contradictory security
requirements.
002
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region perform
an internal review to identify all contractors for the
Calexico West LPOE project who did not undergo
HSPD-12 processing and submit all identified
personnel, including the 41 identified during this
audit, for HSPD-12 processing. In addition, review
the access rights for the eight contractors with
criminal histories identified during this audit and
take appropriate corrective action.
003
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region verify all
contract employees working on the Calexico West
LPOE project pass initial HSPD-12 screening, as
well as the U.S. Customs and Border Protection
Quick Check screening, if applicable, before
working on the project.
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses in Development
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
A210070P9R23006, Audit of the Calexico West Land Port of Entry Expansion and Modernization Project (continued)
3/2/2023
004
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region ensure
that contractors are not performing inherently
governmental functions.
005
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region
implement controls to carefully monitor
contractors performing acquisition activities that
are closely associated with inherently
governmental functions.
006
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region develop
and implement effective controls to ensure
contracting officers have performed all acquisition
activities necessary to determine fair and
reasonable pricing, establish the contractors'
technical abilities, and authorize funding when
awarding contract modifications.
007
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region require
that PBS officials perform an adequate number of
labor standards interviews for the Calexico West
LPOE project. In addition, review and validate all
labor standards interviews with available data,
including payroll, to ensure contractors comply
with labor standards requirements.
008
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region ensure
all contractors working at the Calexico West
LPOE are paid prevailing wages and their
corresponding benefits.
009
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region ensure
all awards below the simplified acquisition
threshold comply with Federal Acquisition
Regulation simplified acquisition procedures.
Open OIG Recommendations Not Fully Implemented (cont.)
Audit Responses in Development
The information is arranged as follows:
Audit Report Number and Title of Report
Issue Date of Report
Recommendation Number
Cited Recommendation
A210070P9R23006, Audit of the Calexico West Land Port of Entry Expansion and Modernization Project (continued)
3/2/2023
010
OIG recommends that the PBS Regional
Commissioner for the Pacific Rim Region
implement controls to ensure all contract
employees complete required safety orientation
training before accessing the Calexico West
LPOE site.
JE23-003, GSA Misled Customers on Login.gov's Compliance with Digital Identity Standards
3/7/2023
001
The FAS Commissioner should establish
adequate management controls over TTS.
002
The FAS Commissioner should ensure adequate
documentation of policies, decisions, procedures,
and essential transactions involving TTS
programs, including Login.gov, and records
management in accordance with GSA standards.
003
The FAS Commissioner should implement a
comprehensive review of Login.gov billings for
IAL2 services.
004
The FAS Commissioner should establish a
system for internal reviews of TTS programs to
ensure that they comply with relevant standards.
005
The FAS Commissioner should adopt a policy to
clearly notify each customer agency seeking
identity and authorization assurance services
whether Login.gov meets all applicable NIST
published standards and the services specified in
the interagency agreements.
Glossary of Terms
The following definitions, based on the Inspector General Act Amendment of 1978, apply to terms used
in this Semiannual Management Report:
Questioned Costs Costs questioned by the OIG because 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;
• 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 GSA 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;
• 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 and concurrence by
the OIG concerning its response to such findings and recommendations, including planned corrective
actions to remedy weaknesses identified in the report.
Final Action The completions 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.
If GSA concluded no action was necessary, final action occurred when the management decision was
made.
Management Actions - Questioned Costs The following are the different management actions
used by GSA management to resolve questioned costs in an audit report.
• Audit reports on which management decisions made during the period: Data
pertaining to the number of audit reports on which management decisions made during the period and the associated amount of disallowed costs furnished by GSA OIG.
• Write-offs: For the purposes of this report, write-offs represent a management decision not to recover the disallowed cost cited by the OIG report.
Management Actions - Better Use Funds The following are 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 and the OIG. Prior to April 1990, no funds were identified by the OIG specifically as "funds to be put to better use," and no
management decisions were issued based on the consideration of "better use" of funds.
• Budget Impact Funds: Funds identified as "budget impact" involve the obligation process.
Audit-related savings of these funds, depending on the fund involved, may be available for
another use.
• 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 made during the period: Data
pertaining to the number of audit reports on which management decisions made during the
period and the associated dollar amounts agreed to by management furnished by GSA 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.
Appendix
Office of Audits
Office of Inspector General
U.S. General Services Administration
April 4, 2023
MEMORANDUM FOR EVAN FARLEY
DIRECTOR, OFFICE OF AUDIT MANAGEMENT AND ACCOUNTABILITY (BA)
FROM: LISA L. BLANCHARD (signature of Lisa L. Blanchard)
DIRECTOR, AUDIT PLANNING, POLICY, AND OPERATIONS STAFF (JAO)
SUBJECT: Semiannual Report to the Congress on the Number of Management Decisions
This memo is intended to relate the total management decisions for the period October 1, 2022 through March 31, 2023. The totals are based on BA/JA Data Match Report, dated April 3, 2023 and JA’s AMIS database. The OIG’s management decision statistics are, as follows:
Type of Audit Number of audits Amount of Better Use Funds Amount of Disallowed Cost
Preaward 17 $ 470,499,982 $ 840,509
Postaward 2 $ 0 $ 1,176,334
Internal 7 $ 0 $ 0
Totals 26 $ 470,499,982 $ 2,016,843
Please acknowledge your agreement of the statistics by signing below and returning to JAO as soon as possible.
Evan Farley (electronic signature 2023.04.04 12:43:29 -04'00')
Back Cover
U.S. General Services Administration
1800 F Street NW, Washington, DC 20405