Reforme

The National Aeronautics and Space Administration: What Went Wrong; Hearing before the Subcommittee on Government Efficiency Financial Management and Intergovernmental Relations of the Committee on Government Reform House of Representatives One Hundred Seventh Congress Second Session March 20 2002 Serial No. 107-158

2003 · réf. 91222 — Washington DC: U.S. Government Printing Office 2003. Presumed First Edition First Printing. Wraps. Very good. iii 1 83 1 pages. Illustrations. This item includes the statements of Gregory Kutz Alan Lamoreaux Patrick McNamee and Paul Pastorek. This year the status of two agencies deteriorated. One of these agencies is the National Aeronautics and Space Administration. For the last 5 consecutive years NASA had received unqualified or clean audit opinions on its financial statements. Similarly for the last 5 consecutive years NASA received a grade of A on the subcommittee's score card on Federal financial management. For fiscal year 2001 however NASA was unable to provide timely documentation to substantiate the accuracy and classification of its obligations expenses property plant and equipment and materials. These problems were so severe that NASA's new auditor PricewaterhouseCoopers was unable to provide an opinion on whether the amounts on the fiscal year 2001 financial statements were reasonable. The auditors also found that the agency had significant material weaknesses in its system of internal controls. For the first time since fiscal year 1997 auditors reported that NASA's systems were not in compliance with the Federal Financial Management Improvement Act of 1996. The GAO the General Accounting Office had questioned NASA's compliance with the act in two reports last year. In addition the General Accounting Office found that NASA could not provide detailed support for amounts obligated against the space station or the shuttle. In another report the General Accounting Office found that NASA could not provide support for amounts on its fiscal year 1999 statement of budgetary resources. In this same report the General Accounting Office questioned NASA's previous auditor Arthur Andersen's support for an unqualified opinion on this statement. The status of NASA's financial management has been consistently questioned by the General Accounting Office and others yet Arthur Andersen continued for years to give NASA a clean bill of health. Is NASA a Government Enron Did the Agency's financial management problems begin in fiscal year 2001 or were they always present In this hearing we will focus on what went wrong at NASA for fiscal year 2001 and what actions are being taken to resolve the financial management issues. U.S. Government Printing Office paperback