102-118.415—Will the widespread mandatory use of prepayment audits eliminate postpayment audits?
No, the mandatory use of prepayment audits will not eliminate postpayment audits because:
(a)
Postpayment audits will continue for those areas which do not lend themselves to the prepayment audit; and
(b)
The GSA Audit Division will continue to review and survey the progress of the prepayment audit by performing a postpayment audit on the bills. The GSA Audit Division has a Congressionally mandated responsibility under 31 U.S.C. 3726 to perform oversight on transportation bill payments. During the early startup period for prepayment audits, transportation bills are subject to a possible postpayment audit to discover the effectiveness of the prepayment audit process.