Audit of the CPSC’s Internal Controls Over Space Utilization

Perform and document a risk assessment on the agency’s space utilization and need for real property.

Develop and utilize an occupancy renewal schedule that aligns with General Services Administration guidance.

Establish and operate monitoring activities of the policies and procedures to evaluate if the procedures are operating effectively. Remediate any deficiencies identified during monitoring activities as applicable.

Relinquish space equal in value to the $2.258 million of funds put to better use related to the 25,380 useable square feet of space associated with General Services Administration Public Building Service’s 2019 recommendation of space reduction at CPSC headquarters or demonstrate usage in line with General Services Administration’s benchmarks.

Determine whether questioned costs for prior expenditures of $29.573 million and future expenditures of $69.199 million are supported and allowable.

Design and implement a real property data quality program that ensures accurate and complete data are available to drive agency management decisions

Adopt policies and procedures that establish a process to have an organization outside of the office of the Senior Real Property Official provide independent triannual data validation and verification.

Identify useful indicators for measuring, monitoring, and improving organizational performance to support agency assessments of current and future work environments

Develop a comprehensive needs assessment in sufficient detail for the reader to understand how the agency assessed its real property needs.

Establish and detail the link between the agency’s priority scheme and the agency’s strategic priorities.

Determine and detail how the agency assesses whether asset types within its business lines, and the agency as a whole, have sufficient capacity to meet mission requirements. Additionally, describe how asset types for each business line are assessed for utilization.

Establish standard operating procedures to ensure the real property capital plan is completed annually by August 15, covers the appropriate five year period, and meets all of the Office of Management and Budget’s criteria.

Train employees on the standards of conduct related to time and attendance keeping.

Hold entity personnel accountable for performing assigned internal control responsibilities regarding time and attendance keeping.

Determine whether the expenditure of $4.473 million in questioned costs spent on 28,122 useable square feet of office space are reasonable and necessary in the circumstances.

Determine the appropriate utilization rate for the agency’s leased office spaces.

Take appropriate action to right-size the agency’s leased office space in order to meet the agency’s targeted utilization and occupancy rates and promote the efficient utilization of space at an economical cost to the government.

Determine whether the expenditure of $486,000 of questioned costs spent on 3,000 useable square feet on the fitness center are reasonable and necessary in the circumstances.

Conduct a survey of the fitness needs of CPSC employees.

Evaluate alternative usage, including relinquishment, of the fitness center space.

Based on results of the evaluations performed in conjunction with recommendation numbers 40 and 41, take action to adopt strategies that promote the efficient delivery of a fitness program for agency employees at an economical cost to the government.

Based on the results of the evaluation performed for recommendation number 43, take action to utilize each space in their respective best and highest use in a cost-effective manner.

Based on reported results in recommendation number 45, adopt strategies to promote the efficient utilization of space at National Product Testing and Evaluation Center at an economical cost to the government.