Financial Management
NASA's Decisions Are Based on Unreliable Systems Data and Reports Gao ID: T-AFMD-92-9 May 7, 1992NASA's internal controls, policies and procedures, and financial management systems do not ensure that tens of billions of dollars in appropriations and contractor-held property are properly and accurately accounted for or adequately safeguarded. This testimony addresses weaknesses in four broad areas of NASA financial management. GAO indicates that NASA lacks (1) accurate and reliable contractor data for managing its programs, formulating its budgets, and ensuring that its contractor-held property is adequately controlled and the value accurately reported by contractors; (2) effective controls over the use of budget funds; (3) accounting systems that facilitate reliable financial reporting; and (4) adequate financial management oversight.