What GAO Looks for

Most of the procurement audit work being done by GAO is being done prior to procurement. Congress wants to know whether the procurements are competitive, necessary, and cost effective when systems are in the conceptual stage or as far in advance of the procurement process as is possible. Audit criteria involve agency compliance with Federal directives and the agency's own implementing criteria. A 1977 report on problems found with Government acquisition and use of computers in procurement audits identified general problem areas that included: not adequately determining the scope of work to be performed; no cost-benefit analysis of alternative ways to meet needs; inaccurate assessment of current utilization; acquiring equipment sooner than necessary; procurement without competition; avoidance of authority to delegate procurement responsibility; communications applications not identified; and security requirements not considered. Areas being emphasized in procurement involve: competition, need, expected benefits, costs, privacy protection, and meeting agency needs.