The National Aeronautics and Space Administration's Reimbursable Work
NSIAD-87-171FS, Jun 17, 1987
Pursuant to a congressional request, GAO provided information on the National Aeronautics and Space Administration's (NASA) budget reimbursements, focusing on: (1) how reimbursements impact NASA funding requirements; (2) the amount of estimated total reimbursements for fiscal year (FY) 1987; and (3) the amount, type, and source of FY 1985 reimbursements for several NASA appropriations accounts.
GAO found that NASA relies on two categories of reimbursements, including: (1) additive reimbursements, which are separate from direct programs and do not affect NASA funding; and (2) offsetting reimbursements, which are integral to direct program funding. GAO also found that: (1) NASA requested $7.7 billion for its FY 1987 budget and expected to receive about $1.1 billion in additive reimbursements and about $0.7 billion in offsetting reimbursements; (2) it could not readily identify the amount of reimbursements applicable to individual accounts; and (3) FY 1985 reimbursements totalled about 27.2 percent of the NASA space flight appropriation account and about 31.8 percent of the NASA research and development account.