Office of Audits

The Office of Audits focuses its audit efforts on key aspects of GSA programs and operations. In particular, the Office examines procurement issues facing the Agency, as well as GSA’s asset management and use of technology. The Office also provides contract audit services to assist GSA contracting officials in carrying out their procurement responsibilities and obtaining the best value for federal customers and the American taxpayer. Furthermore, the Office provides oversight of the annual audits of GSA’s financial statements and GSA’s information technology security program for Federal Information Security Management Act (FISMA) compliance.

Resources

FY 2026 Audit Plan

Audit Reports

Management Challenges Documents

Peer Review Reports

Procurement Fraud Handbook

Performance Audits

These audits assess GSA programs, systems, operations, and internal controls; respond to requests from GSA management; and fulfill legislatively mandated audit requirements. They provide objective analysis, findings, and conclusions to improve program performance and operations, reduce costs, facilitate decision making, and contribute to public accountability. The types of audits we normally perform on GSA programs or functions include:

• Program Audits – Broad-based audits of GSA operations, programs, or activities. They assess how well the program is meeting legislative, Agency, and customer expectations and if the program is operating in a cost-responsible manner. These audits also look at whether the program could be accomplished in a better way.
• Information Systems Audits – Complex audits of information technology systems and applications, including computer hardware and software and automated data processing activities. These audits evaluate whether these systems: (1) assist the Agency in meeting customer needs, (2) allow management to assess the efficiency and effectiveness of operations, and (3) meet all user requirements. 
• Management Control Audits – Audits of the existing system of management controls. They assess whether these controls can reasonably ensure that program assets will be adequately safeguarded, efficiently used, and appropriately monitored, and that expected outcomes will be achieved.
• Regulatory Audits – Audits mandated by law or regulation, including audits of GSA’s Payment Integrity Act reporting, travel card activities, and Geospatial Data Act compliance.
• Compliance Audits – The Office of Audits has historically performed these audits to evaluate conformance with applicable laws, regulations, and policies while providing safeguards against fraudulent activities.
   

Contract Audits

The Office of Audits performs contract audits to assist contracting officials in awarding and administering GSA contracts.

• Pre-Award Audits – Designed to assist GSA officials in negotiating fair and reasonable contract prices for the government. We conduct pre-award audits of architect/engineer (A/E) proposals, cost or pricing data, change order proposals, claims, leases, and concession contracts. 
• Post-Award Audits – Performed to help contracting officials administer contracts and ensure that the government receives value for what it pays for. We conduct post-award audits of defective pricing, billing, unqualified labor, Industrial Funding, and cost reimbursable contracts.
   

Other Oversight Activities 

• Financial Statements Audit Oversight – The Office of Audits provides oversight of GSA’s financial statements audit. To meet our oversight responsibilities, we assess the independent public accountant’s (IPA’s) audit work to ensure that GSA’s annual financial statements audit is performed in accordance with generally accepted government auditing standards for financial audits and other applicable requirements.
• Federal Information Security Modernization Act Audit Oversight – The Office of Audits provides oversight of an IPA’s audit of GSA’s information security program and practices. To meet our oversight responsibilities, we assess the IPA’s work to ensure that the IPA is independent, qualified, and performs the audit in accordance with applicable guidance and appropriate standards.
• Management and Performance Challenges – To fulfill the requirements of the Reports Consolidation Act of 2000, the Office of Audits develops, coordinates, and consolidates the OIG’s assessment of GSA’s management and performance challenges. The OIG provides this assessment to GSA annually.
• Implementation reviews – We perform these reviews to determine whether appropriate corrective actions, as stated in GSA management’s approved Corrective Action Plan, have been taken to implement performance audit recommendations.
• Assistance on Criminal and Civil Issues – Reflects the Office’s ongoing efforts to pursue cases involving procurement fraud and practices that threaten the integrity of the government procurement process. We assist the OIG Office of Investigations and the Counsel to the Inspector General in proving criminal and civil fraud activities by contractors.