General Services Administration

GSA was found to be compliant in the most recent OIG Annual Compliance Review. Currently, GSA doesn't have any programs in Phase 2. GSA completed three risk assessments in FY25. All of the risk assessments found that the programs were not likely to be susceptible to significant improper payments.


GSA achieves and maintains Payment Integrity Act compliance using multiple methods which includes monitoring all GSA programs through Data Act reporting, ongoing risk assessments, internal control reviews, assurance statements, researching incidents of reported improper payments, monitoring claims activities, and ongoing recovery audit activities. In addition, GSA continued recovery audit activities with ongoing audits of rental of space activities and continues to track claims related to improper payments. Finally, GSA continues to analyze and expand audit recovery areas when warranted based on evidence found during the course of the year.

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Recovery information

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Overpayment amount identified for recapture
Overpayment amount recovered

Recovery of overpayments

Please note: Overpayment amounts recovered are reported in the year they were recovered, not the year they were identified. Therefore it is possible in some years to have a recovery rate greater than 100%.

Overpayment amount identified through recovery activities $13.16 M
Overpayment amount recovered through recovery activities $16.28 M
Recovery activities recovery rate 123.71 %
Overpayment amount identified through recovery audits $2.17 M
Overpayment amount recovered through recovery audits $2.2 M
Recovery audit recovery rate 101.38 %
Overpayment amount identified for recapture $15.33 M
Overpayment amount recovered $18.48 M
Overpayment recovery rate 120.55 %

Conditions giving rise to improper payments identified in recovery audits, how those conditions are being resolved, and the methods used to recover those payments

Recovery Audit and recovery method
GSA's Recovery Audit contractor reviews GSA’s rental of space program. The auditor develops a detailed, monthly rental payment schedule from lease contracts and other lease documentation. This payment schedule is compared to actual payments by month from the lease commencement date to the most recent payment. If discrepancies are discovered, they are quantified and identified as to the nature and origin. A review of real estate tax adjustments is also done for each lease. Tax adjustments are reviewed for accuracy on the part of the Lessor’s submission of tax bills.

Conditions and Resolutions for GSA’s rental of space program
Condition 1: The payment of real estate taxes in most leases is designed to be a passthrough from the landlord’s real estate tax bill. The landlord pays the taxing authority and GSA pays the landlord for its share based on percentage occupancy of the building. The real estate payment is incorporated into the GSA annual rent payment. If the actual taxes are more than the amount paid through rent, GSA owes the landlord the difference. If the actual taxes are less than the amount paid through rent, the landlord owes GSA the difference. Recoveries arise when Lessor fails to report either of these two scenarios by not sending GSA the appropriate tax bills.
Resolution 1: GSA has established agencywide procedures to perform annual reviews of all leases when the landlord does not send in taxes. These procedures have significantly decreased improper payments in this area in recent years.


Condition 2: There are several variables that can cause overpayments at the start up of a lease such as broker commission credits, free rent credits, and credits for holdover payments on a preceding lease, etc. The overpayments exist if these credits are not entered in the billing system (REXUS) or not properly transferred from the billing system to the payment system (Pegasys).
Resolution 2: Checklists have been developed in GSA's regions to ensure that all credits are entered into the billing system (REXUS). Also, in July of 2020, the REXUS to Pegasys interface automatically transfers data from REXUS to Pegasys so that it is no longer a manual process of entering credit data for leases into Pegasys which has helped reduce errors.

GSA’s recovery audit contractor receives contingency-based fees from the overpayments recovered. The remaining recoveries are returned to the original account - (i.e. Rental of Space program).
Recovery audit amount identified this reporting period that remains outstanding $0.26 M
Recovery audit amount rate outstanding 11.98 %
Recovery audit amount this reporting period that remains outstanding for 0-6 months $0.26 M
Recovery audit amount identified this reporting period that remains outstanding for 6 months to 1 year $0.0 M
Recovery audit amount identified in this reporting period determined not collectible during this reporting period $0.0 M
Recovery audit rate identified in this reporting period determined not collectible during this reporting period 0 %

Supplemental Information

Treasury screens each of GSA's summary schedules against the Do Not Pay system daily. Very few matches are returned. Most matches are for salary payments and are false positives (there is a valid reason for the payment). The Financial Management Systems Operations and Maintenance Division sends the GSA’s financial management system, Pegasys, vendor table to the Do Not Pay portal on the 10th of each month. The matches are researched in Pegasys to verify that the vendor has been marked "Debarred" or "Inactive". The Debarment flag is interfaced from SAM. The Inactive flag is manually adjusted in Pegasys if the Debarment has not yet interfaced into Pegasys or if a vendor on the Death Master List (provided by Treasury) is identified. The Do Not Pay initiative continues to help reduce improper payments at GSA.

The Working System has reduced/prevented improper payments:

The Working System strives to maintain accurate data. However, the past year, GSA has identified incorrect information in the Working System Daily.

GSA was found compliant during the most recent PIIA compliance review.

Show full list of compliant programs Expand

Compliant programs:

  • Acquisition Workforce Training
  • Allowances, Pensions, And Office Staff
  • American Rescue Plan
  • Assisted Acquisition Services (AAS)
  • Audit Contracts And Contract Administration
  • Building Operations
  • Construction and Acquisition of Facilities
  • Digital Services
  • Direct Program Activity
  • Disaster Emergency Funds
  • Disposal of Federal Surplus Real Property
  • Donation of Federal Surplus Personal Property
  • Electronic Government
  • Employee Payments
  • Federal Citizen Services Fund
  • General Supplies and Services (GSS)
  • Government-wide Policy
  • Government-wide Policy (Reimbursable)
  • IT Modernization and Development
  • Inflation Reduction Act
  • Information Technology Category
  • Infrastructure Investment and Jobs Act
  • Installment Acquisition Payments
  • Integrated Award Environment
  • Lapsed Balances
  • Multiyear 2021-2025 ARP
  • Office of Products and Programs
  • Operating Expenses (Direct)
  • Operating Expenses (Reimbursable)
  • Pre-Election Transition
  • Presidential Transition
  • Professional Services and Human Capital
  • Purchase Cards
  • Real Property Relocation
  • Real Property Utilization And Disposal
  • Reimbursable Program Activity
  • Rental of Space
  • Repairs and Alterations
  • Sale of Federal Surplus Personal Property
  • Space Management
  • Special Services and Improvements
  • Technology Modernization Fund
  • Technology Transformation Service
  • Travel Cards
  • Travel, Transportation, and Logistics Categories
  • Unconditional Gifts
  • Working Capital Fund (Direct)
  • Working Capital Fund (Reimbursable)

Program name When was the last improper payment risk assessment conducted? Likely to be susceptible to significant improper payments? Substantial changes made to the assessment methodology used for the reporting cycle
Acquisition Workforce Training 2025 No No
Allowances, Pensions, And Office Staff *
American Rescue Plan *
Assisted Acquisition Services (AAS) 2024 No No
Audit Contracts And Contract Administration 2025 No No
Building Operations 2024 No No
Construction and Acquisition of Facilities 2024 No No
Digital Services *
Direct Program Activity 2019 No No
Disaster Emergency Funds 2024 No No
Disposal of Federal Surplus Real Property *
Donation of Federal Surplus Personal Property *
Electronic Government *
Employee Payments 2023 No No
Federal Citizen Services Fund 2024 No No
General Supplies and Services (GSS) 2024 No No
Government-wide Policy 2024 No No
Government-wide Policy (Reimbursable) 2024 No No
Inflation Reduction Act 2025 No No
Information Technology Category 2024 No No
Infrastructure Investment and Jobs Act 2024 No No
Installment Acquisition Payments *
Integrated Award Environment 2024 No No
IT Modernization and Development 2019 No No
Lapsed Balances *
Multiyear 2021-2025 ARP 2024 No No
Office of Products and Programs 2024 No No
Operating Expenses (Direct) 2024 No No
Operating Expenses (Reimbursable) *
Pre-Election Transition *
Presidential Transition *
Professional Services and Human Capital *
Purchase Cards 2023 No No
Real Property Relocation *
Real Property Utilization And Disposal *
Reimbursable Program Activity 2019 No No
Rental of Space 2024 No No
Repairs and Alterations 2024 No No
Sale of Federal Surplus Personal Property 2024 No No
Space Management *
Special Services and Improvements 2024 No No
Technology Modernization Fund *
Technology Transformation Service 2024 No No
Travel Cards 2024 No No
Travel, Transportation, and Logistics Categories 2024 No No
Unconditional Gifts *
Working Capital Fund (Direct) *
Working Capital Fund (Reimbursable) 2024 No No

* Assessment year is not displayed because one or more of the following statements is true:

  1. Not required to conduct a risk assessment under the Payment Integrity Information Act of 2019,
  2. Already assessed for improper payment risk under a different name in a prior reporting period, and/or
  3. New and planning to perform a risk assessment in the future.