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Highlights

GAO made a study to determine if there were weaknesses in the cost estimating process of the National Aeronautics and Space Administration (NASA) which, if corrected, would result in more accurate and reliable estimates to provide Congress with more complete cost information in its annual budget justification documents. NASA had underestimated the costs for some of its major projects. As a result NASA had to request supplemental appropriations to continue the development of the space shuttle program and is anticipating a cost overrun on another project.

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Recommendations

Matter for Congressional Consideration

Matter Status
The various congressional committees with responsibility for NASA programs should require NASA to include, in its budget justification documents, an expanded format to show the total funds used on a project as well as projected funding requirements through completion of a project.
Closed
The various congressional committees with responsibility for NASA programs should require NASA to include, in its budget justification documents for those projects for which no project status report is prepared, a project cost history that includes all project related costs and a comparison of each project's planning or development estimate with the current estimate and an explanation of the differences between the two estimates.
Closed
The various congressional committees with responsibility for NASA programs should require NASA to include in its cost estimates the cost associated with the direct civil service personnel requirements.
Closed

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