U.S. General Services Administration

Administrator’s Semiannual
Management Report to Congress


Report No. 43

April 1, 2010
To September 30, 2010


U.S. General Services Administration
Martha Johnson
Administrator

Office of the Chief Financial Officer
Alison L. Doone
Chief Financial Officer

Office of the Controller
Faye C. Basden
Controller

Internal Control and Audit Follow-up Division
Ralph L. Boldt
Director

November 2010

This report is in the public domain. Authorization to reproduce it in whole or in part is 
granted. While permission to reprint this publication is not necessary, the citation should be:
U.S. General Services Administration, Office of the Chief Financial Officer, Office of the 
Controller, Internal Control and Audit Follow-up Division, Administrator’s Semiannual 
Management Report to Congress, No. 43, Washington, DC 20405.

To obtain copies of this report or for any questions,

Write to: U.S. General Services Administration, Office of the Chief Financial Officer, Office 
of the Controller, Internal Control and Audit Follow-up Division (BEI) Room 471, 1275 First 
Street, NE Washington, DC 20417

E-mail your request to: Travis.Lewis@gsa.gov;
Call in your request: (202) 219-3078; or
Obtain a copy of this report on the Agency’s Web site at: 
http://insite.cfo.gsa.gov/backpages.php?c=54


 


In accordance with the Inspector General Act of 1978, as amended, the Administrator of 
General Services Administration (GSA) submits this report to Congress on final actions 
regarding audit recommendations. The report covers the period from April 1, 2010 through 
September 30, 2010. The Act requires the Administrator to report directly to the Congress on 
management decisions and final actions taken on audit recommendations. The report must 
provide an explanation in cases where final action has not been taken on an audit one year 
after the date of the management decision. The report also summarizes management's 
implementation of the recommendations contained in audit reports issued by General Services 
Administration's Office of Inspector General.

During the reporting period, management decisions were issued on 65 audit reports. Of this 
total, 40 audit reports included $7,725,111 in disallowed costs and $206,356,167 in funds to be 
put to better use. The latter category is comprised of estimated and actual cost avoidance 
determined to have no impact on the agency's budget. There were no management decisions 
this period that included actual cost avoidance determined to have a potential impact on the 
budget.

During the six-month period, GSA took final action on 36 audits with management decisions 
identifying disallowed costs or funds to be put to better use. These audits represent the 
recovery of $1,506,699 and $1,043,704 of actual cost avoidance determined to have no impact 
on the agency's budget. No cost avoidance determined to have a potential impact on the budget 
was implemented during the period.

As of September 30, 2010, 41 audit reports remained open without final action one year after 
the management decision. Of this total, four were under formal administrative or judicial 
appeal. The reasons no final actions have been taken with respect to the remaining 37 audits 
are provided in the report.


 


Page

Contents
Overview	5
U.S. General Services Administration Organization	5
Agency Audit Follow-up Process	5
Senior Agency Official	6
The Chief Financial Officer	6
Heads of Services and Staff Offices and Regional Commissioners	6
Organization Chart	7
Administrator’s Comments on the Office of the Inspector General’s Semiannual Report to 
the Congress	8
For the Six-Month Period Ending September 30, 2010	9
American Recovery and Reinvestment Act Audits	13
Audits with Management Decisions Before	14
September 30, 2009 &	14
Final Action Not Taken by September 30, 2010	14
Audits with Management Decisions Before	16
September 30, 2009 &	16
Final Action Not Taken by September 30, 2010	16
Glossary	20


 

Overview
This report, submitted pursuant to the Inspector General Act of 1978, as amended, presents 
management's perspective on audit resolution and follow-up activity at the General Services 
Administration (GSA) from April 1, 2010, through September 30, 2010. GSA's audit follow-up 
efforts continue to play a significant role in the effective management of GSA operations and 
the accomplishment of its mission.

U.S. General Services Administration Organization
GSA is organized around two major business functions represented by the Federal Acquisition 
Service (FAS) and the Public Buildings Service (PBS). In addition, there are 11 Regions and a 
number of Staff Offices that provide support to GSA organizations.

The Administrator of GSA directs the execution of all functions pertaining to the agency. 
Members of her office, as well as Regional Administrators and Heads of Services and Staff 
Offices, advise and make recommendations on policy or operational issues of national scope.

PBS and FAS are each led by a Commissioner located in Washington, DC. The 
Commissioners are responsible in their respective functional areas for policy development, 
program direction, funding, and working with Congressional staffs, clients and other 
constituents regarding issues of policy of national importance.

GSA is organized as a matrix. One vector is the functional area, Public Buildings Service or 
Federal Acquisition Service. The other vector is geographical. Regional Commissioners have 
direct functional line to the respective FAS/PBS Commissioner. The Regional Commissioners 
also report to the Regional Administrator.

Agency Audit Follow-up Process
GSA has effective systems in place for keeping track of audit recommendations. In addition, 
GSA has senior management commitment to ensure that appropriate corrective action is 
taken. Agency managers have the responsibility to act upon the auditor's recommendations, 
with the audit resolution process being supervised by the agency audit follow-up official. The 
following provides a description of the responsibilities of GSA officials involved in the audit 
follow-up process.


Senior Agency Official
The Deputy Administrator is the Senior Agency Official responsible for audit follow-up in the 
agency. As such, she has overall responsibility for ensuring the adequacy of the agency's 
follow-up system, monitoring the resolution of audit recommendations, and ensuring the 
prompt implementation of corrective actions. She also makes final decisions to resolve 
differences between agency management and the Office of Inspector General.

The Chief Financial Officer
The Chief Financial Officer provides direction to Office of the Chief Financial Officer staff who 
manages the GSA Audit Resolution and Follow-up System. Their responsibilities include:
  Acting as the liaison with the Government Accountability Office (GAO) for the 
coordination of GAO audits and for preparation of responses and reports for the 
signature of the Administrator on GAO recommendations as required by law;
  Ensuring timely resolution and implementation of internal and external audit 
recommendations made by the Office of Inspector General as well as GAO;
  Overseeing the collection, and proper accounting of amounts determined due to the 
Government as the result of audit-related claims;
  Analyzing GSA programs upon request from the Administrator, particularly as related 
to past or present audit recommendations; and,
  Maintaining an automated report control system for both internal and external audits 
that provides an accurate means for tracking and documenting actions taken in 
implementing audit recommendations.

Heads of Services and Staff Offices and Regional 
Commissioners
Heads of Services and Staff Offices and Regional Administrators have primary responsibility 
for resolving and
implementing recommendations promptly that pertain to their organization. Their 
responsibilities include:
  Ensuring controls are in place to provide timely, accurate, and complete responses to 
audit reports;
   Developing, advocating, and documenting agency positions on audit recommendations;
  Preparing responses to draft and final GAO reports in coordination with the Office of 
the Chief Financial Officer; and
  Providing comments on audit decision papers prepared by the Office of Inspector 
General to ensure that management's position on unresolved audit recommendations is 
properly stated.


Organization Chart







National 
Services


Regional 
Services


C
e
n
t
r
a
l
 
O
f
f
i
c
e



 	   	   


 	   	   






Under the Office of the 
Administrator



Administrator’s Comments on the Office of the Inspector 
General’s Semiannual Report to the Congress
The Office of Inspector General in its Semiannual Report to the Congress includes financial 
reporting among the management challenges facing the GSA. Specifically, the report states 
that GSA continues to rely heavily on significant adjusting entries to prepare the financial 
statements and related note disclosures. This management challenge was based on a
significant deficiency reported in the Fiscal Year (FY) 2009 Independent Auditors’ Report. 
The independent auditors eliminated the adjusting entries significant deficiency in the FY 
2010 Independent Auditors’ Report because GSA no longer relied on significant adjusting 
entries to prepare its financial statements and related note disclosures.


 


For the Six-Month Period Ending September 30, 2010

Timely closing of audits remains a priority for GSA. Office of the Chief Financial Officer 
(OCFO) staff worked with contracting officers and audit liaisons to close out numerous 
internal and contract audits. From April 1, 2010 through September 30, 2010, GSA closed 24 
percent, or 54 internal and contract audits, of 223 open audits. The remaining 169 audits are 
open because of ongoing litigation, negotiation, collections, and implementation of corrective 
actions. GSA closed a smaller percentage of audits in FY 2010 from previous years because of 
the increased number of internal and contract audits issued by the OIG related to the 
American Recovery and Reinvestment Act.




 



Final action for the six months 
Ending September 30, 2010

Number of 
Audit 
Reports

Disallowed 
Costs
A. Audit reports for which final action had 
not been taken by the commencement of the 
reporting period.
33
$38,516,204
B. Audit reports on which management 
decisions were made during the reporting 
period.
12
$7,725,111
C. Audit reports on which final action was 
taken during the reporting period.
11
$2,113,130
(i) the dollar value of disallowed costs
that were recovered by management 
through:


$1,506,699
-
collections	$1,506,69
9


- offset…	$0


- property in lieu of cash	$0


- other	$0


(ii) the dollar value of disallowed costs 
that were written off by management.


$9,666
D. Audit reports for which no final action
has been taken by the end of the reporting 
period.
34
$44,128,185


 



Final action for the six months 
ending September 30, 2010

Number of 
Audit 
Reports

No Budget 
Impact – Actual 
and Estimated

Budget 
Impact
A. Audit reports for which final 
action had not been taken by the 
commencement of the reporting 
period.
86
$586,991,318
$5,438,769
B. Audit reports on which 
management decisions were made 
during the reporting period.
28
$206,356,167
$0
C. Audit reports for which final 
action was taken during the 
reporting period.
25
$75,310,453
$0
(i) the actual dollar value of 
recommendations that were 
actually completed.

$1,043,704
$0
(ii) the actual dollar value of 
recommendations that 
management has subsequently 
concluded should not or could 
not be implemented or 
completed.

$384,205
$0
(iii) the actual dollar value of 
recommendations that 
management has subsequently 
concluded should not or could
not be determined (calculated).

$0
$0
(iv) the estimated dollar value of 
“funds to be put to better use” as 
agreed to by GSA management
and the OIG.

$73,882,544
N/A
D. Audit reports for which no final 
action had been taken by the end of 
the reporting period.
89
$718,037,032
$5,438,769


 


The American Recovery and Reinvestment Act of 2009 (Recovery Act) authorized the GSA 
Public Buildings Service (PBS) to invest $5.5 billion in federal public building projects. This 
includes $4.5 billion to transform federal facilities into high-performance green buildings,
$750 million to renovate and construct new federal offices and courthouses, and $300 million 
to construct and renovate border stations. As a result of this increased spending, GSA is 
developing and implementing risk assessments and control methodologies to ensure Recovery 
Act funds are awarded and distributed in a prompt, fair, and reasonable manner; recipients 
and uses of Recovery Act funds are transparent to the public; and public benefits of the funds 
are reported clearly, accurately, and in a timely manner. To assist in the implementation of 
these goals, all Recovery Act monies are tracked and reported. As of September 30, 2010, 
there are 38 GSA Recovery Act audits, totaling $152,060,851 in dollars audited. The Recovery 
Act audits are summarized in the chart on the following page.


American Recovery and Reinvestment Act Audits


Audit Number
Total Dollars 
Reviewed
Question
ed 
Amount
 Funds to
Better Use 
Total
 Funds to
 Better Use 
Unsupported
A090172PRR10001

$0
$0
$0
A090172PRR10005

$0
$0
$0
A090193P9X09078
$14,061,886
$0
$514,132
$0
A090194P2X10012
$1,003,523
$0
$11,044
$0
A090195P2X10052
$1,633,359
$0
$214,844
$0
A090199P9X09080
$6,423,655
$0
$70,762
$0
A090200P2X10026
$2,736,790
$0
$244,702
$0
A090201P9X09079
$1,680,117
$0
$395,337
$0
A090214P9X09083
$1,974,984
$0
$92,869
$0
A090224P2X10027
$422,295
$0
$87,881
$0
A090225P2X10068
$506,839
$0
$0
$0
A090228PCX09094
$2,652,206
$0
$53,000
$0
A090229PCX09117
$6,169,039
$0
$192,302
$0
A090230PCX09103
$210,22,391
$0
$124,032
$0
A090231PCX09114
$2,399,864
$0
$45,134
$0
A090232PCX09101
$863,859
$0
$11,762
$0
A090233PCX09109
$2,258,920
$0
$45,178
$0
A090234PCX09102
$13,541,780
$0
$809,387
$192,400
A090235PCX09127
$1,439,293
$0
$24,739
$0
A090236PCX09112
$1,021,306
$0
$0
$0
A090237PCX09111
$1,789,942
$0
$310,194
$0
A090238PCX09105
$2,313,490
$0
$0
$0
A090239PCX09108
$1,269,754
$0
$90,385
$12,500
A090240PCX10023
$29,364,836
$0
$4,254,124
$0
A090241PCX09121
$8,706,741
$0
$222,987
$0
A090242PCX09106
$1,994,671
$0
$100,894
$0
A090243PCX09126
$5,433,000
$0
$295,245
$0
A090244PCX09124
$1,760,528
$0
$254,455
$21,763
A090245PCX09118
$2,853,806
$0
$93,612
$0
A090246PCX09113
$1,020,274
$0
$30,608
$0
A090247PCX09120
$788,848
$0
$28,621
$0
A090248PCX09129
$719,353
$0
$278,256
$206,450
A090249PCX10001
$1,761,984
$0
$629,199
$0
A090250PCX09122
$887,966
$0
$49,601
$0
A090251PCX09125
$931,012
$0
$32,710
$0
A090252PCX09116
$886,509
$0
$88,996
$0
A090253PCX09115
$1,925,000
$0
$606,342
$0
A090254PCX09097
$5,841,031
$0
$118,000
$0
Totals
$152,060,851
$0
$10,421,334
$433,113


 

Audits with Management Decisions Before 
September 30, 2009 &
Final Action Not Taken by September 30, 2010



REPORT NUMBER 
TITLE OF REPORT


DATE OF 
REPORT
MANAGEMENT 
DECISION 
AMOUNTS

REASON 
FOR NO 
FINAL 
ACTION

PROJECTED 
COMPLETION 
DATE


Disallowed 
Costs
Better
 Use 
Funds



A060190Q6P07004
MAS Contract 
Workload


07/31/2007


$0


$0
FAS
submitted a 
revised 
action plan
for OIG 
review.


03/31/2012
A070180OTW0700 
1
GSA'S Electronic 
Messaging 
Services and 
National Notes 
Infrastructure 
(GEMS) and
(GNNI)



09/12/2007



$0



$0
Re-opened 
based on 
implementat 
ion review.
GSA is 
tracking 
action plan
until 
complete.



03/31/2011
A060228OTF0800 
7
Improvements to 
the GSA Privacy 
Act to Protect PII

03/31/2008

$0

$0
Action plan 
is being 
implemented
.

02/05/2011
A080081OTF0801 
6
FISMA Review Of
IT Security 
Program

09/11/2008

$0

$0
Action plan 
is being 
implemented
.

03/15/2011
A070113OTF0900 
7
GSA IT Support 
Services 
Consolidation 
(GITGO)


06/18/2009


$0


$0
Negotiations 
ongoing 
between 
Contracting
Officer and 
contractor.


12/01/2010


 


REPORT NUMBER 
NAME OF 
CONTRACTOR
DATE OF 
REPORT
MANAGEMENT DECISION AMOUNTS


Disallowed Costs
Better Use Funds
A030140FWX03056
Science Applications Int’l 
Corp.

03/25/2003

$0

$1,028,099
A080084P7X08061
Kenmore Electrical 
Company, LP

04/29/2008

$0

$312,148
A080077Q5X08087
Gartner, Inc.
08/05/2008
$0
$5,753,000
A090111P6X10011
Midtown Development
10/30/2009
$0
$3,280,021


 


Audits with Management Decisions Before 
September 30, 2009 &
Final Action Not Taken by September 30, 2010



REPORT NUMBER 
NAME OF 
CONTRACTOR

DATE OF 
REPORT
   MANAGEMENT 
DECISION AMOUNTS

REASON FOR NO 
FINAL ACTION


Disallowed 
Costs
Better Use 
Funds

A010127P6X01079
DKW Construction, 
Inc.

04/30/2001

$303,193

$0
GSA is collecting funds
owed the government 
from the contractor.

A63630FWX02004
The Presido 
Corporation

10/18/2001

$273,000

$0
GSA is collecting funds 
owed the Government 
from the contractor.
This is in collection at 
DOJ.

A030140FWX03056
Science Applications 
Int'l Corp.

03/25/2003

$0

$1,028,099
The contractor has 
appealed the 
Contracting Officer's
decision, and the audit 
is in litigation.
A030186F5X04054
NOVA Solutions, 
Inc.

03/09/2004

$46,805

$0
GSA is collecting funds 
owed the government 
from the contractor.

A040162F5X04053
NOVA Solutions, 
Inc.


03/09/2004


$0


$17,000
GSA is collecting funds 
owed the government 
from the contractor 
(collections are being 
tracked through OIG 
audit A030186 – listed
above).
A050105F6X06006
BCOP Federal

10/12/2005

$882,549
$29,550,00 
0
GSA is collecting funds 
owed the government
from the contractor.
A050248T9X06056 
INFORMATION 
SYSTEMS
SUPPORT, Inc.

03/30/2006

$3,138,873

$0
GSA is in settlement 
discussions with the 
contractor's attorneys.




A050122F6X06059
Fasternal Company


04/18/2006


$35,274


$0
Investigation Process - 
An investigation has 
been opened by the OIG 
and the Justice 
Department regarding 
actions taken by the
contractor
A060206T9X07012
Information
Systems Support 
Inc.

10/31/2006

$4,026,287

$0
GSA is in settlement 
discussions with ISS 
legal representatives.
A060245F6X07065 
COMSTOR, Div. of
Westcon Grp N. A., 
Inc.

04/30/2007

$0

$0
Under investigation by 
DOJ.
A060196P9X07091
Tigard Electric, Inc.

08/28/2007

$0

$988,088
Negotiations ongoing 
between Contracting
Officer and contractor.
A070168Q6X08057
MSC Industrial 
Direct Co., Inc.

04/10/2008

$0
$22,294,05 
8
Negotiations ongoing 
between Contracting 
Officer and contractor.

A080084P7X08061
Kenmore Electrical 
Company, LP

04/29/2008

$0

$312,148
The contractor has 
appealed the 
Contracting Officer's 
decision, and the audit
is in litigation.
A080107Q3X08063
Superior Protection 
Service, Inc.

05/05/2008

$0

$811,315
Negotiations ongoing 
between Contracting
Officer and contractor.

A070095Q3X08073
GTSI Corporation


06/05/2008


$0


$9,700,000
Agreement reached 
between OIG and 
Contracting Officer on 
the Decision Record.
Awaiting PNM and 
award documentation.

A040224F3X08077
ADT Security 
Services, INC.

06/11/2008

$1,846,647

$0
Agreement has not 
been reached between 
OIG and Contracting
Officer on the Decision 
Record.

A080077Q5X08087
Gartner, Inc.

08/05/2008

$0

$5,753,000
The contractor 
appealed the 
Contracting Officer's 
decision, and the audit 
is in litigation.
A080151Q7X09009
SeaArk Marine, Inc.

10/29/2008

$0

$1,835,327
Negotiations ongoing 
between Contracting 
Officer and contractor.


A080001Q3X09006
SunGard 
Availability 
Services, LP

10/30/2008

$4,601

$0
Negotiations ongoing 
between Contracting 
Officer and contractor.
A080177Q9X09015
Tecolote Research, 
Incorporated

12/12/2008

$0

$658,765
Negotiations ongoing
between Contracting 
Officer and contractor.
A080185P9X09016
Pacific Coast Steel

12/16/2008

$0

$2,199,853
Mediation is being 
conducted. Awaiting
legal advice.

A080191Q6X09020
Corporate Lodging 
Consultants, Inc.

12/31/2008

$0

$31,700,75 
4
Unresolved - 
Agreement not reached 
between OIG and 
Contracting Officer on
the Decision Record.
A080220P9X09022
Bovet Door and 
Hardware

01/09/2009

$0

$526,039
Mediation conducted.
Awaiting Legal 
Opinion.
A080136Q2X09028
Dynamic Decisions, 
Inc.

01/20/2009

$0

$0
Negotiations ongoing 
between Contracting
Officer and contractor.

A090005Q9X09033
Nitrate Computer 
Inc.


01/28/2009


$0


$0
Agreement reached 
between OIG and 
Contracting Officer on 
the Decision Record.
Awaiting PNM and 
award documentation.
A080067Q5X09035
Haworth, Holland, 
MI

02/04/2009

$0
$65,000,00 
0
Negotiations ongoing
between Contracting 
Officer and contractor.
A080085Q6X09043
The HON Company

03/03/2009

$0
$31,298,14 
0
Negotiations ongoing 
between Contracting
Officer and contractor.
A080212Q3X09047
Phillips Corporation
-- Federal Division

03/23/2009

$27,429

$1,445,916
Negotiations ongoing 
between Contracting 
Officer and contractor.
A080181Q2X09054
i2, Inc.

04/07/2009

$8,775

$0
GSA is collecting funds 
owed the government 
from the contractor.
A090068Q3X09052
BAE Systems 
Specialty Group, 
Inc.

04/10/2009

$40,475

$0
Awaiting final contract 
modification from 
contracting officer.
A080203Q4X09061
SimplexGrinnell LP

04/23/2009

$0
$18,373,17 
9
Negotiations ongoing 
between Contracting 
Officer and contractor.


A080210Q6X09062
Immix Technology, 
Inc.

04/27/2009

$711,525

$0
Negotiations ongoing
between Contracting 
Officer and contractor.
A080077Q5X09071
Gartner, Inc. 
Stamford, CT

06/11/2009

$1,486,750

$1,486,750
Negotiations ongoing 
between Contracting
Officer and contractor.


A090007Q6X09075
Booz Allen 
Hamilton, Inc.



07/08/2009



$806,948


$68,696,73 
2
Negotiations ongoing 
between Contracting 
Officer and contractor. 
Awaiting Price 
Negotiation 
Memorandum and 
award document from
contracting officer.
A090090Q2X09086
Azania!, Inc.

08/21/2009

$0

$0
 Negotiations ongoing 
between Contracting
Officer and contractor.
A090215P9X09110
 Ross Cusenbery 
Architecture, Inc.

09/16/2009

$0

$74,638
Negotiations ongoing 
between Contracting 
Officer and contractor.


 

Glossary

The following definitions, based on the Inspector General Act Amendment of 1988, apply to 
terms used in this Semiannual Management Report:

Questioned Costs. Costs questioned by the OIG as a result of:

  an alleged violation of a provision of a law, regulation, contract, grant, cooperative 
agreement, or other agreement or document governing the expenditure of funds;

  a finding that, at the time of an audit, such cost is not supported by adequate 
documentation; or

  a finding that the expenditure of funds for the intended purpose is unnecessary or 
unreasonable.

Disallowed Cost. Questioned costs that GSA management in a management decision 
sustained or agreed should not be charged to the Government.

Recommendation that Funds be Put to Better Use. A recommendation by the OIG that 
funds could be used more efficiently if management took action to implement and complete the 
recommendations, including:

  reductions in outlays;

      de-obligation of funds from programs or operations;
  withdrawal of interest subsidy costs on loans or loan guarantees, insurance or bonds; 
  costs not incurred by implementing recommended improvements related to the
operations of the establishment, a contractor or grantee;

  avoidance of unnecessary expenditures noted in pre-award reviews of contract or grant 
agreements; or

  any other savings that are identified specifically.

Management Decision. The evaluation by management of the findings and 
recommendations included in an audit report and the issuance of a final decision by 
management concerning its response to such findings and recommendations, including 
planned corrective actions to remedy weaknesses identified in the report.


Final Action. The completion of all actions that GSA management concluded in its 
management decision were necessary with respect to the findings and recommendations 
included in the audit report. In the event that GSA management concluded no action was 
necessary, final action occurred when the management decision was made.

Management Actions – Questioned Costs. The following is a list of the different 
management actions used by GSA management to resolve questioned costs in an audit report.

  Audit reports on which management decisions were made during the period: 
Data pertaining to the number of audit reports on which management decisions were 
made during the period and the associated amount of disallowed costs was furnished by 
the OIG.

      Write-offs: For the purposes of this report, write-offs are interpreted to 
represent the difference between the disallowed cost and the amount successfully 
recovered.

Management Actions – Better Use Funds. The following is a list of the different
management actions used by GSA management to resolve the “better use” of funds in an audit 
report.

  Better Use Funds: The figure represents amounts cited as “cost avoidance” and
“funds to be put to better use,” as agreed to by GSA management and the OIG. Prior to 
April 1990, no funds were identified by the OIG specifically as “funds to be put to better 
use,” and no management decisions were issued based on the consideration of “better
use” of funds.

  Budget Impact Funds: Funds identified as “budget impact” involve the obligation 
process. Audit-related savings of these funds, depending on the particular fund 
involved, may be available for reprogramming.

  No Budget Impact Funds: Funds identified as “no budget impact” are composed of 
estimated and actual amounts, and do not involve obligated monies, and, therefore, 
cannot be construed as having a material effect on GSA’s appropriated funds.

  Audit reports on which management decisions were made during the period: 
Data pertaining to the number of audit reports on which management decisions were 
made during the period and the associated dollar amounts agreed to by management 
were furnished by the OIG.

  Value of recommendations that management concluded should not or could 
not be calculable: Management was unable to determine the award amounts and 
“better use funds” implemented since the amount is included in the overall award to the 
prime contractor and savings could not be determined.


 







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