United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1999-07-07 monographic deposited born digital 28 p. GA 1.13:GGD-99-116 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-99-116 P0b002ee1803922d1 f:gg99116 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-99-116 machine generated eng fdlp REPORT GAOREPORTS-GGD-99-116 GGD-99-116 Prices and pricing Federal supply systems Cost analysis Cost control GSA Retail Packaging Program General Supply Fund Federal Supply System Letter Report GGD A51844

The General Services Administration (GSA) sells 27 retail packaging products, which include boxes, envelopes, and shipping sacks, to federal agencies. The Postal Service is its largest customer. GSA is not required to, nor does it set prices to, recover all estimated costs associated with selling retail packaging products on an item-by-item basis. GAO's analysis of the 27 retail packaging products shows that GSA's prices for most of these products fell short of recovering all estimated costs associated with each item. GAO agrees with GSA that the method it has chosen to achieve full cost recovery is within its discretion as long as the money obtained from all the products and services sold under the General Supply Fund covers the fund's operating expenses. On the other hand, a question that remains unanswered is whether GSA should be selling the majority of its products at prices that do not recover all selling costs. GSA's ongoing study of its stock program may shed some light on this issue. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-99-116/html/GAOREPORTS-GGD-99-116.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-99-116/pdf/GAOREPORTS-GGD-99-116.pdf GAO/GGD-99-116 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-99-116 Letter Report GAO/GGD-99-116; General Services Administration: Information on Pricing; Prices and pricing Federal supply systems Cost analysis Cost control GSA Retail Packaging Program General Supply Fund Federal Supply System Title 40 Section 472 Title 40 Section 491 Title 40 Section 756 Title 40 Section 756(a) Title 40 Section 756(b) 40 U.S.C. 472 40 U.S.C. 491 40 U.S.C. 756 40 U.S.C. 756(a) 40 U.S.C. 756(b) Volume 101 Page 1329-427 101 Stat. 1329-427 Public Law 100-202 S. Rept. 105-251