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Selected GSA Real Property Operations Contain Internal Control Weaknesses

AFMD-83-35 Published: Jan 14, 1983. Publicly Released: Jan 14, 1983.
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Highlights

Pursuant to a congressional request, GAO reviewed selected real property operations of the General Services Administration (GSA).

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
General Services Administration The Administrator of General Services should emphasize to managers at all levels the importance of complying with existing lease acquisitions procedures and provide oversight to ensure adherence.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of General Services should require the Office of Acquisition Policy's contract clearance directorate to refer to the Deputy Administrator of General Services the names of those who do not comply with clearance officials' mandatory preaward requirements for appropriate administrative action and those proposed lease actions on which the contracting office and the Office of Acquisition Policy disagree for final review and decision.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of General Services should enforce the provisions of the Penalty Guide when contracting officers and realty specialists willfully or negligently disregard lease acquisition procedures and contract clearance requirements.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of General Services should direct contracting officers to correct problems identified during contract clearance and clearance officials to follow up and make sure that the regions take the recommended corrective actions.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of General Services should require and enforce existing requirements for field officials to properly allocate charges for labor and materials for reimbursable jobs so that the data entered into the financial management system are accurate.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for field offices to keep all source documents related to reimbursable work, such as cost estimates, reimbursable work authorizations, job order control sheets, daily timesheets, inspection reports, vendor invoices, contractual documents, and National Electronic Accounting and Reporting System transmittal forms, to provide an adequate audit trail for completed and terminated jobs.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for shop personnel to promptly forward copies of the job order control sheets for completed jobs to the building manager's office so the jobs can be closed.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for the automated reporting system to identify any completed job that has had no actual charges against it for 3 months so that excess funds do not remain available for charging.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for field offices to keep an inventory of materials and supplies, such as copper wire, sheetrock, paint, and other items that have personal or commercial use, so that building managers and others can readily determine whether such items are being properly used.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for cost estimates prepared by GSA field offices to be fully justified and backed by supporting documentation.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for duties to be segregated so that: (1) the person preparing the cost estimate is not the one who is responsible for doing the work and for inspecting the completed job; and (2) the person obtaining bids is not the one placing orders or picking up materials.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration The Administrator of General Services should require or enforce existing requirements for: (1) customer approval on all work within a specified time after completion and before final payment is made; and (2) strict adherence to the existing $500 limit on purchasing via certified invoice, so that purchases are not split to circumvent this requirement.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Other The Inspector General of GSA should, using multidisciplined staffs of auditors and technical personnel, make comprehensive reviews of field offices' reimbursable work, both the paperwork and the actual work done, to determine whether records are reliable and the reimbursable program is auditable.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration With respect to operating equipment managed by the Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for a wall-to-wall inventory of equipment at all field and regional offices.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration With respect to operating equipment managed by Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for reconciliation of property records, Equipment Depreciation and Inventory Control System, and the general ledger.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration With respect to operating equipment managed by Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for proper segregation of the duties of inventory, property control, purchasing, and receiving.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration With respect to operating equipment managed by Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for defining and listing sensitive items that fall under the capitalization threshold to ensure accountability for equipment with a high personal use value.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration With respect to operating equipment managed by Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for attendance at GSA property management training programs of those responsible for Government property.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration With respect to operating equipment managed by the Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for consolidation and updating of the various manuals by those responsible for property management so that one comprehensive publication is available for use GSA-wide.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.
General Services Administration With respect to operating equipment managed by Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for guaranteeing that information put into the property management system for operating equipment (Equipment Depreciation and Inventory Control System) is accurate and properly describes the individual items of equipment.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration With respect to operating equipment managed by the Public Buildings Service, the Administrator of General Services should require or enforce existing requirements for participation by staff of the Director of Finance in inventory taking, on a sample basis, to ensure the integrity of the physical counts.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Other The GSA Inspector General staff should review operating equipment to ensure that sound controls over this equipment are implemented.
Closed – Implemented
GAO considers this recommendation closed based upon information obtained from a GSA audit resolution official.

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Topics

Accounting proceduresEquipment managementFinancial managementInternal controlsLeasing policiesOverpaymentsReal propertyFederal propertyInventoriesFraud, Waste and Abuse