Special audits are one-time audits of identified problem areas that are performed on a priority basis. These audits relate to proposed or awarded contracts and can include preaward and postaward audits, price reduction and defective pricing reviews, contractor claims and termination reviews, and lease escalation evaluations.Ĭ. Contract audits are audits of contractor records and proposals in support of GSA contracting officials.
These audits generally determine whether an entity is using resources economically and efficiently, achieving desired program results, and complying with applicable laws and regulations.ī. Program audits are independent appraisals of GSA programs, financial management, operations, and activities that can be performed at any location where the agency conducts business. The office conducts contract audits in support of GSA contracting officials to carry out their procurement responsibilities and obtain the best value for federal customers and American taxpayers.Ī. The Office of Audits provides comprehensive coverage of GSA operations through program audits, including financial, regulatory, and system audits and assessments of internal controls. In addition, the Office of Audits meets annually with the Heads of Services and Staff Offices and the Regional Administrators to discuss areas of concern for internal audit consideration and specific contract or proposal information for contract audits.ģ. GSA managers and contracting officials can request audits of agency programs and activities, and contractor records or proposals at any time. This part provides guidance for agency officials needing information regarding audit requests, types of audits, steps in the audit process, audit resolution, and implementation reviews.Ģ. To facilitate the process of gaining access to information, auditors, analysts, inspectors, and attorneys carry credentials identifying them as OIG officials. OIG Special Agents carry a badge and credentials.ġ. When performing reviews of contractor records and proposals, access to information is provided by-statute, contract terms, and agreement between the contractor and the Government. OIG auditors, analysts, inspectors, criminal investigators, and attorneys have unrestricted access to all records, reports, reviews, documents, papers, and materials available to GSA and pertaining to agency programs and activities. Potentially illegal or improper activities can be reported confidentially, where the identity of the person is not disclosed outside the OIG, or anonymously.Ĥ.
AGENT ACTIVITY AUDIT FREE
Suspected fraud, waste, and mismanagement can be reported to any Special Agent in Charge, or by contacting the OIG Hotline Officer in Washington, DC on 20, toll free on 80, or through the mail (GSA/OIG/Hotline, Washington, DC 20405). The OIG receives allegations and complaints about GSA operations nationwide. The review of legislation is performed by the Counsel to the Inspector General, while the review of regulations and directives is carried out by the OIG Clearance officer.ģ. New and proposed legislation and regulations, concerning the programs and activities of GSA are reviewed by the OIG regarding their impact on economy and efficiency, and fraud prevention and detection. Audit, inspection, and investigative activities are discussed in parts 2, 3, and 4.Ģ. Reviews are performed by OIG employees with posts of duty in regional and Headquarters locations. The OIG pursues a two-fold mission in performing audit, inspection, and investigative activities: improving the economy, efficiency, and effectiveness of GSA programs and detecting and preventing fraud, waste, and mismanagement. The Office of Inspector General (OIG) conducts independent and objective reviews of GSA programs and activities. OFFICE OF INSPECTOR GENERAL, AUDIT, INSPECTION, AND INVESTIGATIVE ACTIVITIES
Slight language changes to Part 4, Section 5, which changes the meaning of the third sentence.
This Order cancels and supersedes GSA Order, OIG 5410.2 CHGE 1.ĥ. This policy sets for the activities of the various components of the Office of Inspector General.ģ.
AGENT ACTIVITY AUDIT UPDATE
This update primarily adds the activities of the Office of Inspections but includes updates to all sections of the policy.Ģ. SUBJECT: Office of Inspector General, Audit, Inspection, and Investigative Activitiesġ. 5410.2 OIG CHGE 2 Office of Inspector General, Audit, Inspection, and Investigative Activities