Financial Management: NASA's Financial Reports Are Based on Unreliable Data.

摘要

This report presents the results of GAO's review of the National Aeronautics and Space Administration's (NASA) financial management operations. It discusses a number of systems and internal control weaknesses which have resulted in unreliable data for managing and reporting on NASA's operations, as well as the status of related improvement efforts. GAO undertook this review at NASA's four largest Centers and its headquarters offices to evaluate NASA's high-risk areas that are vulnerable to waste, abuse, and mismanagement. The Office of Management and Budget (OMB) has designated NASA's financial management systems to be at risk, and OMB and GAO have designated NASA's contract administration as high risk because of previously identified weakness and NASA's increased reliance on its contractors for data.