Transportation Audits: GSA's Accounting for Transportation Overcharges
AFMD-89-47
Published: Aug 30, 1989. Publicly Released: Oct 12, 1989.
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Highlights
Pursuant to a congressional request, GAO examined the General Services Administration's (GSA) accounting procedures for and disposition of funds it collected as transportation overcharges.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status Sort descending |
|---|---|---|
| General Services Administration | The Acting Administrator of General Services should take steps to ensure that Treasury's fund restoration process, subsequent transportation overcharge collections, and historical claims experience are considered when estimating contingency reserves. These factors should be included in formalized written procedures covering the transportation overcharges collection and transfer process. |
Closed – Implemented
Formalized written procedures have been implemented to include consideration of the Treasury funds restoration process, overcharge collections, and historical claims experience when estimating contingency reserves.
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Topics
Accounting proceduresAuditsBudgetary reservesClaims settlementFederal agency accounting systemsGovernment collectionsInteragency relationsOverpaymentsReceipt accountsTransportation costs