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Highlights

The General Services Administration (GSA) requested a decision concerning its plan to change estimating and auditing procedures for its utility bills to: (1) combine fast pay procedures and statistical sampling to precertify utility payments; (2) discontinue the 100-percent post-payment audit of paid utility invoices; and (3) waive the ceiling amount for transactions subject to statistical sampling. GAO held that GSA should modify its plan to ensure that: (1) economic benefits exceeded the risk of loss to the government; (2) audit emphasis was commensurate with the risk to the government; (3) the sampling of all invoices not subject to 100 percent audit was meaningful; and (4) it contained a basis for payment certification. Accordingly, GSA should incorporate these changes in its plan with the appropriate modifications.

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