NASA Certification of Funds
Highlights
GAO reviewed the National Aeronautics and Space Administration's (NASA) internal controls and financial management systems and operations, focusing on the certification of funds for obligations. GAO found that NASA: (1) did not follow proper procedures for certifying funds for obligation; (2) did not certify reduced allotment levels until after the Office of Management and Budget notified it that its calculations exceeded available amounts; (3) avoided overobligations, since it notified its offices of reduced allotments and cancelled obligations accordingly; and (4) improperly certified and released funds for obligations 2 days earlier than legislation permitted. GAO also found that there was no evidence that NASA improperly obligated the funds.