Audit Report 

OIG-05-035 (Interim Report) 

TBARR: Cost of Employee Move Delays During Main Treasury 

Building Renovation Could Not Be Determined 

April 1, 2005 

Office of 

Inspector General 

Department of the Treasury 

Contents 

 Cost of Employee Move Delays During Main Treasury Building Renovation Page 1 

 Could Not Be Determined (OIG-05-035) 

Audit Report................................................................................................. 3 

Background ................................................................................................... 5 

Finding and Recommendation............................................................................ 7 

 Inadequate Documentation Supporting the Extent, Reasons, 

 and Associated Costs of Move Delays During Renovation ................................ 7 

 Prime Renovation Contract Modifications Due to Government Delays............ 8 

 Move Schedules Indicate Delays Occurred ................................................. 10 

 Interviews with Program Office Personnel.................................................. 12 

 Recommendation .................................................................................... 12 

Appendices

 Appendix 1: Objectives, Scope, and Methodology ...................................... 14 

 Appendix 2: Management Response ......................................................... 16 

 Appendix 3: Major Contributors To This Report .......................................... 18 

 Appendix 4: Report Distribution................................................................ 19 

Abbreviations

 H.R. House Report 

 OIG Office of Inspector General 

 Secret Service United States Secret Service 

 TBARR Treasury Building and Annex Repair and Restoration 

 Treasury Department of the Treasury 
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This page intentionally left blank. 
OIG Audit 

Report

The Department of the Treasury 

Office of Inspector General 

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 April 1, 2005 

 Jesus H. Delgado-Jenkins 

 Acting Assistant Secretary for Management 

This report provides the results of our efforts to determine the 

costs associated with employee delays on planned moves into 

alternative work space during the renovation phases of the 

Treasury Building and Annex Repair and Restoration (TBARR) 

Project. We performed this work as part of our continuing audit 

oversight of the TBARR Project and to address a requirement in the 

Conference Report (H.R.108-792) and the related House Report 

108-671 to the Consolidated Appropriations Act, 2005, that we 

identify such costs.1

This is the third Interim Audit Report we have issued on the TBARR 

Project. As discussed in our first Interim Audit Report issued in 

August 2004,2 a major reason causing project delays and increased 

costs was moving building occupants to and from “swing space” 

as the renovation work progressed. We were told by the former 

TBARR Director that the total costs due to these move delays were 

between $15 million and $20 million. We also reported that the 

TBARR Program Office did not maintain auditable records 

supporting the extent of delays and impact on project costs; 

 

1

 The Conference Report also directed that our office complete the audit of the TBARR Project, including 

building code compliance, by April 4, 2005. In a letter dated March 21, 2005, we informed the Senate 

and House Committees on Appropriations of a delay in reporting on building code compliance related to 

the need by our office to acquire the services of an independent inspector through a competitive bidding 

process. We expect that this process will take about 2 months and we anticipate reporting on building 

code compliance by July 29, 2005. 

2 GENERAL MANAGEMENT: Management of the Treasury Building and Annex Repair and Restoration 

Program Needs to Be Strengthened (OIG-04-039; issued August 9, 2004).
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therefore, we were unable at the time to validate the former 

TBARR Director’s assertion.3

To address the request in the Conference Report, we: (1) examined 

additional records related to the TBARR Project including 

modifications to the prime renovation contract and available move 

records maintained by the TBARR Program Office; and 

(2) interviewed TBARR officials and staff. Specifically, we 

interviewed staff with selected program offices in the Main 

Treasury building affected by the moves during renovation 

including staff with program offices specifically identified by the 

former TBARR Director as contributing to move delays and 

increased costs. We also interviewed TBARR move contractor 

personnel. We performed this work between January 2005 and 

March 2005. A more detailed description of our objectives, scope, 

and methodology is provided in Appendix 1. 

We were unable to determine the total cost associated with move 

delays. We identified 3 prime renovation contract modifications 

totaling $0.98 million that were issued because of Government 

delays. Available documentation for 2 modifications totaling $0.73 

million indicated the Government delays were related to employee 

relocation issues. For one modification, the documentation did not 

cite the specific circumstances and responsible parties for move 

delays. Documentation for the other modification attributed the 

move delays to the United States Secret Service (Secret Service). 

According to the Secret Service personnel, construction and other 

issues precluded moves when scheduled. The documentation for 

the third modification did not describe the circumstances of the 

Government delay and whether it was related to employee moves. 

Other TBARR move records we examined were not maintained in a 

complete and consistent manner and while those records indicated 

a number of move delays occurred, we could not determine the 

extent, reasons, responsible parties, and associated cost of the 

 

3

 Other findings in that report discussed: (1) inadequate planning of the TBARR Program at its inception; 

(2) delays and increased costs due to numerous amendments of the original TBARR scope; and 

(3) deficient TBARR accounting records, reconciliations, and reports. We issued a second interim report 

in September 2004 in which we concluded that sampled TBARR contract awards substantially complied 

with procurement requirements but certain deviations from contracting requirements and sound contract 

administration were noted (GENERAL MANAGEMENT: Treasury Building and Annex Repair and 

Restoration Program Procurement Practices Need to be Improved; OIG-04-043 issued September 23, 

2004). OIG reports are available on our website at www.ustreas.gov/inspector-general/. 
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move delays. Staff with program offices we interviewed 

acknowledged some responsibility by the program offices for 

delayed moves but they attributed most delays to the TBARR 

Program Office, and the “swing space” and renovation work being 

incomplete. Based on the above, we could not determine a total 

cost, other than for the 2 prime renovation contract modifications, 

of delayed employee moves. 

We are recommending that the Department implement procedures 

to improve the management and records for its move activities 

during the remainder of the TBARR Project and future renovation 

work of the Treasury Annex building, if funded. In its response, 

management agreed with this recommendation and has taken and 

planned corrective actions. The response is provided as 

Appendix 2. 

Pursuant to the Conference Report, we will be providing copies of 

this Interim Audit Report to the Senate and House Committees on 

Appropriations. 

Background 

After a June 1996 roof fire resulted in major damage to the Main 

Treasury building, Treasury decided to modernize the building. The 

TBARR Program was established in August 1998 for the purpose 

of: (1) repairing and restoring the Main Treasury building to correct 

the damage caused by the roof fire, (2) restoring the historic fabric 

of the building, and (3) modernizing the building and its systems to 

comply with current codes and standards. At the same time, 

Treasury established the TBARR Program Office within the Office 

of Management to procure related services, oversee the design and 

construction activities, and coordinate employee moves during the 

renovation. 

The renovation design plan provided that the interior building 

renovation would be carried out in 4 phases and the building was 

divided into quadrants for that purpose. Renovation of all floors in 

each quadrant was to be substantially completed before work 

started in the next quadrant. To accomplish the renovation, the 

occupants of each quadrant had to be temporarily relocated to 
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“swing space” within the Main Treasury building, the Treasury 

Annex, or leased facilities.

Starting with emergency funding received in fiscal year 1996 for 

the fire damage, Treasury has received funding each year since, in 

accordance with no-year and multi-year spending plans. Through 

fiscal year 2005, the Congress appropriated a total of $237 million 

for the TBARR Project. 

Renovation of the four building quadrants was initially projected to 

be completed in December 2003. In our September 2004 Interim 

Audit Report, we reported that the TBARR Project was expected to 

be completed in December 2005. This date has further slipped. 

According to a report by the Department to the Committees on 

Appropriations dated March 9, 2005, reduced fiscal year 2005 

funding from the budget request was: “too significant to be 

absorbed by the program and complete the program as scheduled 

in December 2005.”4,5 The Department also reported that available 

funding has been directed toward the completion of the third to 

fifth floors in the final quadrant as well as the associated 

infrastructure supporting those floors. The first and second floors 

along with the basement in this area are planned to be “stabilized.” 

According to TBARR officials, the first and second floors of the 

quadrant will remain uninhabitable without further funding. The 

fiscal year 2006 budget request for TBARR is for $10 million. 

According to the Department’s report, the additional funding is to 

complete the repair and renovation of the Main Treasury building to 

include finishing the second and first floors of the last quadrant and 

 

4

 Senate Report 108-342 directed the Department to provide a report to the House and Senate 

Committees on Appropriations by March 1, 2005, on: (1) the original plan and scope for the Treasury 

Department and Annex, (2) the final plan and scope of the project scheduled for completion in 2005, 

(3) a full assessment and explanation of cost variances by project compared to the original plan, (4) an 

assessment of all future requirements for new and deferred maintenance and repairs for the Main 

Treasury building and the Annex, and (5) all restoration work done to the Annex. As discussed in our 

first Interim Audit Report, no funds at the time had been budgeted for the complete renovation of the 

Treasury Annex building. The Department stated in its report to the Committees that a comprehensive 

Prospectus has not been done to establish a baseline for repairs and renovation work to the Annex. As 

a general comment, a comprehensive Prospectus is necessary to identify the estimated cost estimate 

and timeframe for such a renovation project. 

5

 The fiscal year 2005 TBARR budget request was for $20.3 million; the amount appropriated, after 

recission, was $12.2 million. 
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final work in the entire basement area involving removal or 

readjustment of overhead piping, conduits, and ducting. 

As noted in our prior Interim Audit Reports, there has been 

significant turnover in the senior leadership of the Department 

since the inception of the TBARR Project. Additionally, the former 

TBARR Director, who asserted that employee moves increased 

TBARR costs by $15 million to $20 million, retired in September 

2004 as did the Deputy Assistant Secretary (Organization and 

Change Management) who oversaw the TBARR Program. These 

duties have since been reassigned. However, vacancies in senior 

leadership remain a concern. We noted in our first Interim Draft 

Report that the Deputy Secretary’s direct involvement in office 

move issues related to Phases 3 and 4 seemed to improve 

cooperation for the efficient movement of employees to “swing 

space.” That position is now vacant. 

Finding and Recommendation 

Finding Inadequate Documentation Supporting the Extent, 

Reasons, and Associated Costs of Move Delays During 

Renovation 

The previous TBARR Director asserted that many of the TBARR 

construction delays occurred because employees would not move 

to and from “swing space” in a timely manner. We found that the 

TBARR Program Office issued three modifications to the prime 

renovation contract that specifically cited Government delays as 

part of the justification for extending the construction period and 

increasing the prime renovation contract cost by a total of 

$0.98 million.6

 The documentation, however, was inconclusive as 

to the reasons and responsible parties for the delays. Move 

schedules maintained by the TBARR Program Office that we 

reviewed showed that dates for planned moves were often 

changed/delayed during the renovation phases. However, the 

move schedules generally did not document the reasons for these 

changes and the responsible parties. The move schedules were 

also incomplete and inconsistent. Accordingly, we could not use 

 

6

 As of March 23, 2005, 241 modifications have been issued on this contract. 
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these records as a basis for estimating the cost associated with 

employee move delays. Personnel with program offices we 

interviewed stated that move delays occurred but attributed most 

delays to the “swing space” and renovation work being incomplete. 

Based on the above, we could not determine a total cost, other 

than the 2 prime renovation contract modifications, of delayed 

employee moves. 

Internal control should provide reasonable assurance that the 

objectives of a program are being achieved in: (1) the effectiveness 

and efficiency of operations including the use of program 

resources; (2) reliability of financial reporting, including reports on 

budget execution, financial statements, and other reports for 

internal and external use; and (3) compliance with applicable laws 

and regulations. Control activities occur at all levels and functions 

of a program and they include a wide range of diverse activities 

such as approvals, authorizations, verifications, reconciliations, 

performance reviews, maintenance of security, and the creation 

and maintenance of related records which provide evidence of 

execution of these activities as well as appropriate documentation. 

In this regard, internal control and all transactions and other 

significant events need to be clearly documented, and the 

documentation should be readily available for examination. With a 

project the size and as complex as TBARR, it is reasonable to 

expect that slippages may occur due to a variety of causes (e.g., 

construction delays). It is therefore necessary to maintain records 

that appropriately identify such slippages and the associated 

causes and responsible parties so appropriate remedial action can 

be taken in a timely manner. 

Prime Renovation Contract Modifications Due to Government

Delays

We found that the prime renovation contract was modified 3 times 

for Government delays. The 3 modifications extended the prime 

renovation contract period and increased the prime renovation 

contract cost by a total of $0.98 million. Additional details about 

these modifications follow: 

• Modification 115 dated October 10, 2002 The stated 

purpose of this modification, which increased the prime 
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renovation contract cost by $0.34 million, was to provide 

funding to compensate the contractor for costs associated 

with extending the Phase 2 completion date by 2 months 

because of the “impact of the Treasury staff not relocating 

from the Construction phase as scheduled for the Main 

Treasury Building project.” However, the modification did 

not indicate a specific office or offices that would not 

relocate from the construction phase and the reasons why, 

and such information was not available in the TBARR Project 

files we reviewed. 

• Modification 155 dated May 6, 2003 According to the 

modification document, the purpose of the modification was 

to extend the completion dates of Phases 2, 3, and 4 to 

July 28, 2003; June 14, 2004; and May 14, 2005; 

respectively. The modification also increased the prime 

renovation contract cost by $0.39 million. A memorandum 

in the TBARR prime renovation contract files signed by the 

contracting officer stated: “Under phase 2, the contractor 

has proposed a two month time extension due to 

government delay. This delay is due to delays in turnover of 

contract work space in phase II.” Another memorandum in 

the prime renovation contract file signed by a TBARR official 

and dated March 11, 2003, stated that the primary cause of 

the project being delayed by 48 days was the continued 

occupancy of first floor space by the Secret Service, which 

should have been turned over to the contractor by that time. 

According to Secret Service personnel, this first floor space 

housed its command center for the Main Treasury building, 

and the space could not be vacated until a new command 

center was completed and operational. The personnel also 

stated that the Secret Service’s move was rescheduled 

twice due to construction and communication issues with 

the new command center. 

• Modification 191 dated December 5, 2003 The modification 

document, which increased the prime renovation contract 

cost by $0.25 million stated 5 purposes for the modification. 

The first purpose was to extend the Phase 2 construction 

period by 49 days to September 15, 2003, as a “result of 

Government delays.” No specific information was included 
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in the modification document or the prime renovation 

contract files to explain the circumstances and responsible 

parties for the Government delay. The other four stated 

purposes related to setting new target dates for completing 

Phases 3 and 4. 

We interviewed TBARR Program Office personnel about these 

modifications. They were unable to provide any additional details 

about the circumstances surrounding the modifications. 

Move Schedules Indicate Delays Occurred

To manage move activities during renovation, the TBARR Program 

Office supervising architect prepared and periodically updated, 

spreadsheet schedules of planned moves (move schedules). The 

move schedules included the following information for each 

planned move: (1) a unique numerical identifier for the move, 

(2) the area from which the activity or program office was moving, 

(3) the area to which the office or activity was to move, (4) the 

target date of the move, (5) the contact person for the move, 

(6) the number of people to be moved, (7) the specific office or 

activity within the division to be moved, and (8) the status of the 

move. Generally, the column for the status of the move would 

only be filled in when the move was completed. Completed moves 

would generally be carried on the next schedule or two before 

being dropped from the schedule. In addition, the move schedules 

had a column in which notes or commentary could be made. 

Pre-dating TBARR, the Department established a Move Committee 

to coordinate all employee move activities within the Main Treasury 

building. Core members of the Move Committee included 

representatives of the Departmental Offices’ property and 

information technology (IT) support groups and the contracting 

officer for the moves. Once TBARR was established, the Move 

Committee was expanded to included TBARR personnel as well as 

representatives from the individual program offices involved in the 

moves. We were told that once TBARR started, this Move 

Committee met weekly during which the move schedules were 

discussed. The supervising architect made changes to the 

schedules as a result of the Move Committee discussions. We 
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were also told that no minutes or other records were maintained of 

the Move Committee discussions. 

Our review of the move schedules and other related documentation 

found that the documentation and records were incomplete and 

inconsistent. We therefore were unable to use these records to 

determine the extent and cost of move delays or to determine the 

parties responsible for the delays. We attribute the poor condition 

of the records to inadequate planning and monitoring of the 

activities. In this regard, the current TBARR Director told us that 

the move schedules were never intended to provide such an audit 

trail. Instead, the schedules were prepared to assist in executing 

the moves. The current TBARR Director also stated that no other 

records were maintained that could be used to determine the 

extent, reasons, responsible parties, and costs associated with 

move delays. 

We obtained the move schedules prepared between 

December 29, 1999, and September 28, 2004. In total, there 

were 546 move schedules covering this period. We examined the 

moves recorded on the move schedules for 6 program offices. The 

6 offices included 3 program offices specifically cited by the former 

TBARR Director as having delayed scheduled moves, and 3 other 

selected program offices. 

Our review of the move schedules for the 6 program offices found, 

for example, that: 

• For 73 planned moves, there was no record of the disposition of 

the move. Specifically, planned moves were recorded on one 

move schedule but not on subsequent schedules. To illustrate, 

we will use fiscal year 2000 moves for the Office of Tax Policy. 

Four moves (move numbers 29, 33, 36, and 39) listed a target 

date of February 25, 2000, on move schedules dated 

January 12, January 5, January 6, and January 19, 2000, 

respectively. A fifth move, number 53, on the January 19th 

schedule did not include a specific date. This move date was 

listed as “to be determined.” These 5 moves were not included 

on the next move schedule dated February 3, 2000, and did not 

appear on any subsequent schedules. 
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• For 7 planned moves, the move schedules specifically indicated 

that a delay had occurred. However, the reason for the delay 

and responsible party were not annotated. 

Our analysis of the move schedules also noted 22 moves that 

slipped from 2 weeks to up to 9 months from the original planned 

move date. 

Interviews with Program Office Personnel

We interviewed personnel who functioned as move coordinators for 

4 of the selected program offices about the events that transpired 

during their respective offices’ moves. The move coordinators for 

the other 2 selected program offices were no longer employed by 

Treasury. All 4 move coordinators interviewed stated that move 

delays occurred, but attributed most of the delays to space not 

being ready. One move coordinator did acknowledge that a 

1- to 2-week delay occurred because the office was working on a 

special project. The coordinator also commented that some 

personnel had to move multiple times during renovation instead of 

once as initially planned by the TBARR Program Office. 

In conclusion, we were unable to determine the extent, reasons, 

responsible parties, and total costs associated with employee move 

delays because of a lack of adequate documentation. 

Recommendation

The Assistant Secretary for Management and Chief Financial 

Officer should implement procedures and maintain documentation 

supporting changes and accountability/responsibility for planned 

future moves associated with the TBARR Project. Such changes 

should be monitored to ensure that changes are appropriate and 

action taken as necessary so that the changes do not impact 

project completion and cost. Similar procedures and records 

should be maintained for any renovation of the Treasury Annex 

building, if funded. 

Management Response Management agreed with the 

recommendation. Procedures were modified at the onset of the 

current phase to control and monitor changes and provide 
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accountability for planned future moves associated with the TBARR 

program. Personnel resources across the Office of Management 

organization have been aligned to ensure coordination with 

documented relocation milestones. To complement the modified 

procedures, more appropriate automation tools such as Microsoft 

Project, are used to capture the relocation planning effort. This 

tool enables the planning teams to track necessary shifts to the 

schedules and quickly assess the impact of those changes on the 

project. In instances where a change in relocation schedule is 

required, the ripple effect on the occupants and relocation 

milestones will be closely reviewed to minimize or negate any 

additional cost impact or schedule delay. Relocation progress will 

be monitored and reported weekly to senior management. As best 

practices continue to evolve, these procedures and any gained 

efficiencies from Phase IV, will be applied during future renovation 

projects. 

 

OIG Comment The actions taken and planned by the Office of 

Management, if implemented as described, are responsive to the 

intent of our recommendation. 

* * * * * 

We appreciate the courtesies and cooperation provided to our staff 

during the audit. If you wish to discuss this report, you may 

contact me at (202) 927-5400 or Thomas Byrnes, Director, 

Procurement Audits, at (202) 927-5904. Major contributors to this 

report are listed in Appendix 3. 

Marla A. Freedman 

Assistant Inspector General for Audit 
Appendix 1 

Objectives, Scope, and Methodology 

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Our audit objectives were to: (1) determine whether the TBARR 

renovation work conformed to applicable building codes and 

(2) identify the costs associated with employee delays on planned 

moves into alternative space during restoration phases. We 

initiated this work pursuant to Conference Report (House Report 

108-671) for the Consolidated Appropriations Act, 2005. 

We informed the Senate and House Committees on Appropriations, 

in a letter dated March 21, 2005, that our work related to building 

code compliance would be delayed. The delay was because our 

office needed to acquire the services of an independent inspector 

through a competitive bidding process. We anticipate completing 

this process and reporting on building code compliance by July 29, 

2005. 

Our audit work related to identifying the costs associated with 

employee delays on planned moves into alternative space during 

the restoration phases is addressed in this report. To accomplish 

this objective, we reviewed applicable documentation. This 

documentation included the modifications to the prime renovation 

contract and move schedules prepared by the TBARR Program 

Office to assist in scheduling and completing the moves. 

The prime renovation contract was awarded on February 18, 1999. 

The prime renovation contract had 241 modifications that were 

issued between February 18, 1999 and March 21, 2005. We 

reviewed all these modifications to identify if any related to 

Government delays associated with employee moves. We 

identified 3 modifications that indicated Government delays. These 

were modification numbers 115 (dated October 10, 2002); 155 

(dated May 6, 2003), and 191 (dated December 5, 2003). We 

obtained and reviewed all relevant documents that related to these 

3 modifications. 

We also reviewed the move schedules for 6 program offices that 

were relocated from or in the Main Treasury building as a result of 

TBARR renovation. These 6 offices were: Tax Policy, International 

Affairs, Legislative Affairs, Economic Policy, Domestic Finance, and 

Chief Information Officer. We selected 3 of these offices because 

we were informed by the former TBARR Director that these offices 

presented problems during the renovation. We selected the 3 other 
Appendix 1 

Objectives, Scope, and Methodology 

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offices to identify any trends among the offices during relocations. 

The move schedules we reviewed were dated from December 29, 

1999, to September 28, 2004, and covered fiscal years 2000 

through 2004 and Phases 1, 2, and 3 of the renovation work. 

We interviewed the contractor who was responsible for the 

planning and moving of personnel at Treasury during the early 

phases of the TBARR Project. We also reviewed documentation for 

the work that he performed on the TBARR Project; however, his 

work was related to the blocking and stacking of floors and offices. 

It did not include information that would enable us to determine 

whether specific offices were responsible for delaying the moves. 

Furthermore, we interviewed employees from the TBARR Program 

Office and representatives of 4 of the 6 offices for which we 

reviewed the move schedules. The 4 representatives that we 

interviewed were the contact points for the office relocations 

during the period in which their office moves occurred. 

Specifically, we interviewed representatives from the offices of Tax 

Policy, Economic Policy, Domestic Finance, and the Chief 

Information Officer. We did not interview representatives 

knowledgeable about the moves from the other 2 selected program 

offices because they were no longer employed by Treasury. In 

addition, we interviewed representatives with the Secret Service 

because the prime renovation contract modification number 155 

related to the Secret Service. 

We performed our fieldwork from January through March 2005. 

We had a scope limitation due to the inadequacy of the 

documentation in the TBARR Program Office relating to specific 

moves. Because of the deficiency of the documentation, we were 

unable to determine the reasons for, responsible parties, and costs 

associated with delays in employee moves. We performed our 

audit in accordance with generally accepted government auditing 

standards. 
Appendix 2 

Management Response 

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Appendix 2 

Management Response 

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Appendix 3 

Major Contributors To This Report 

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Office of Inspector General, Office of Audit

Thomas E. Byrnes, Director, Procurement Audits 

Delores V. Dabney, Audit Manager 

Leslye K. Burgess, Auditor-in-Charge 

Susan R. Sebert, Referencer 
Appendix 4 

Report Distribution 

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Department of the Treasury

Acting Assistant Secretary for Management 

Acting Chief Financial Officer 

Assistant Secretary for Legislative Affairs 

Office of Accounting and Internal Control 

Office of Strategic Planning and Performance Management 

Office of Management and Budget

OIG Budget Examiner 

United States Congress

Senate Committee on Appropriations 

Senate Committee on Appropriations, Subcommittee on 

Transportation, Treasury, the Judiciary, Housing and Urban 

Development, and Related Agencies 

House Committee on Appropriations 

House Committee on Appropriations, Subcommittee on 

Transportation, Treasury, and Housing and Urban Development, 

The Judiciary, District of Columbia