NASA Certification of Funds
AFMD-93-30ML: Published: Nov 9, 1992. Publicly Released: Nov 9, 1992.
- Full Report:
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.