Why We Performed This Audit
We performed this audit to assess the GSA Public Buildings Service’s (PBS’s) use of building studies for GSA-owned federal buildings. This audit was included in the GSA Office of Inspector General’s Fiscal Year 2024 Audit Plan. Our objectives were to determine if PBS building studies: (1) result in effective federal building management at the best value for taxpayers and (2) are conducted in accordance with applicable laws and regulations.
What We Found
During our 5-year audit period ended September 30, 2024, PBS obligated more than $133 million for building studies commissioned by its Office of Portfolio Management alone. Building studies fill a critical need for PBS’s management and oversight of its large and diverse real property portfolio. PBS hires consultants to conduct building studies to investigate and document building conditions, develop and evaluate improvement options, and provide program guidance. PBS uses these studies to inform management decisions about acquiring, renovating, operating, and maintaining buildings. Further, building studies are federal records and must be preserved in accordance with the Federal Records Act of 1950 and associated GSA records-retention policies.
However, PBS is not effectively managing its building studies. We found that PBS is neither comprehensively tracking nor monitoring its building studies. We also found that PBS does not have complete, accurate, and reliable data on the studies performed, or on the actions taken as a result of the studies. Because of these deficiencies, we were unable to determine if building studies result in effective building management at the best value for taxpayers or if the studies were conducted in accordance with applicable laws and regulations.
PBS is currently undergoing a major reorganization, under which it will move to a centralized management structure with fewer personnel. Under this new structure, PBS will need complete, accurate, and reliable information about all aspects of its operations, including its building studies, to effectively and efficiently allocate resources to manage its nationwide portfolio of buildings.
What We Recommend
We recommend that the PBS Commissioner:
- Develop and implement a method to track and monitor building studies and ensure that PBS can retrieve all studies efficiently.
- Develop and implement policies and procedures to ensure that:
- PBS building study data is complete, accurate, and reliable;
- PBS is not wasting tax dollars on unnecessary or duplicative building studies; and
- Building studies are preserved in accordance with the Federal Records Act of 1950 and GSA records-retention policies.
The PBS Acting Commissioner stated that GSA agrees with the report recommendations. His written comments are included in their entirety in Appendix C.
