GAO reviewed the General Services Administration's (GSA) method of recovering and reporting operating expenses of the Automated Data Processing (ADP) Revolving Fund. The fund is reimbursable and is authorized to recover approximate operating costs for services provided through established programs.
Recommendations for Executive Action
|General Services Administration||1. The Administrator of General Services should clearly distinguish ADP-related activities chargeable to the fund from those that are a normal part of the GSA mission.|
|General Services Administration||2. The Administrator of General Services should clearly identify the functions performed by each unit in support of fund programs and determine whether they directly support a specific fund program or are attributable to all fund programs.|
|General Services Administration||3. The Administrator of General Services should identify the staff performing fund functions and ensure that the salary and benefit expenses for only those personnel are paid from fund revenues.|
|General Services Administration||4. The Administrator of General Services should review costs associated with rates charged to benefiting agencies to ensure that they are reasonable, appropriate, and reflect approximate program costs.|
|General Services Administration||5. The Administrator of General Services should develop a method to revise user rates based on changes in actual costs.|
|General Services Administration||6. The Administrator of General Services should strengthen performance measures for individual program results by reviewing meaningful performance criteria in addition to dollar volume of business.|