U.S. General Services Administration
Postpayment Audits
Since the enactment of the Transportation Act of 1940, GSA’s Transportation Audits Division has been required to perform a postpayment audit on all federal agencies’ paid transportation bills. A postpayment audit is a thorough review and validation of transportation related bills. During an audit, bills are examined for validity, propriety, and conformity of the charges using tariffs, quotations, agreements, or tenders as appropriate.
Federal agencies are required to submit all paid transportation bills monthly to GSA. Agencies are strongly encouraged to submit their paid transportation bills through the Transportation Audits Management System (TAMS). However, submission by email to QMCATariffs@gsa.gov is an acceptable alternative. Emailed reports should include the subject line: “[insert Agency Name] Post Payment Audit Report [Month, Year]”.
Paper and analog copies should be converted to an electronic format and submitted as above or submitted on a compact disc to:
General Services Administration
FAS Transportation Audits Division (QMCAB)
1800 F Street, NW Room 1033
Washington, DC 20405
Also, when paid transportation bills are submitted via email or CD a completed Agency Invoice Log Report and Standard Form 1186 -- Transmittal for Transportation Schedules are required. All documents should be submitted by the 15th of each month. Reference the Transportation Handbook and Regulations web page for the Agency Invoice Log Report and Standard Form 1186.
GSA’s postpayment audit includes, but is not limited to:
- Audit selected TSP bills after payment.
- Audit selected TSP bills before payment, as needed to protect the Government’s interest (i.e., bankruptcy, fraud).
- Examine, settle, and adjust accounts involving payment for transportation and related services for the account of agencies.
- Adjudicate and settle transportation claims by and against agencies.
- Offset an overcharge by any TSP from an amount subsequently found to be due that TSP.
- Issue a Notice of Overcharge stating that a TSP owes a debt to the agency.
- Issue a GSA Notice of Indebtedness when a TSP owes an ordinary debt to an agency.
The Transportation Audits Division reviews, on average, over 12 million transportation invoices per year. Any funds recovered during the post payment audits process are returned to the Treasury Department.