Window on Waste: Atrophy in NASA Management : Hearing Before the Subcommittee on Investigation and Oversight of the Committee on Science, Space, and Technology, U.S. House of Representatives, One Hundred Second Congress, Second Session, May 7, 1992, Volume 4U.S. Government Printing Office, 1992 - 152 pages |
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Accounting and Financial Accounting Office accounting system action agency agency's Agencywide Reporting System AIM Program AIM-NAFIS-DID-08 NAFIS Project Alpha site analysis Anti-Deficiency Act appropriate audit AWRS BOEHLERT Breakdown Structure budget CAMPBELL Chairman changes COLVIN CONG CONGRESS THE LIBRARY contract administration contract cost contract management contracting officers corporate correct CSCI Daniel Goldin DCAA DCMC delegated Development Installation DIPM documentation DRUYUN ensure field centers Financial Information fiscal floor checks functions GEBICKE Government HOWARD WOLPE ILAS implementation improve Inspector integrated interface investigations IPUC issue Johnson Space Center leasing LIBRA LIBRARY OF CONGRE LIBRARY OF CONGRESS million NAFIS Project Plan NAFIS system NASA NASA Accounting NASA Centers operations oversight percent performance personnel problems procedures Product Assurance program offices RARY recommendation Reimbursable requirements response RESS Rockwell Rockwell Collins schedule standard Subcommittee suspension System/Software testimony WOLPE Wurtz
Fréquemment cités
Page 45 - Feeney is a certified public accountant, a member of the American Institute of Certified Public Accountants, and the New York State Society of Certified Public Accountants.
Page 9 - This concludes our prepared statement. I will be happy to respond to any questions the Subcommittee may have. Thank you. Mr.
Page 74 - Complies with such policies and requirements as may be prescribed by the Director of the Office of Management and Budget.
Page 32 - Financial Management: Actions Needed to Ensure Effective Implementation of NASA'S Accounting System GAO/AFMD-91-74 Aug.
Page 62 - Thank you, Mr. Chairman. Mr. Wolpe. Thank you very much, Mr.
Page 40 - The Anti-deficiency Act and Office of Management and Budget Circular A-34 ' require agencies to establish controls over the use and management of appropriations to ensure that obligations and expenditures comply with the purpose, amount, and time restrictions — all of which must be met for an obligation or expenditure to be legal. Under the Anti-deficiency Act, an officer or employee of the government may neither make nor authorize an obligation or expenditure in excess of the amount available...
Page 45 - Frederick D. Wolf, Director of the Accounting and Financial Management Division of the US General Accounting Office.
Page 38 - NASA'S lack of timely and accurate cost information calls into question its ability to manage individual programs and projects and to prepare reliable annual Project Status Reports to the Congress. In 1990, we reported ' significant inaccuracies in these reports. Accurate cost information is especially important for controlling the cost of developmental projects for which a fixed price cannot be initially determined. The estimated costs for one such project we reviewed had increased by 900 percent.
Page 34 - ... In addition to their other duties, program managers in the field Centers have important financial management responsibilities. Program offices prepare operating plans and budgets for programs, projects, and contracts. They also prepare status reports on ongoing projects for management review. They are responsible for key contract management functions, including verifying contractor estimates; assisting in the negotiation of contracts and contract modifications; and analyzing and adjusting contractor...
Page 37 - ... also exceeded the available resource authority for the project. NASA headquarters did not provide additional resource authority to cover the contract change in fiscal year 1987. As a result, to avoid recording $582,000 in obligations that exceeded resource authority, the program analyst improperly charged portions of the project's fiscal year 1987 costs to the fiscal year 1988 and 1989 appropriations, in effect concealing fiscal year 1987 overobligations of resource authority. We also found that,...