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AFMD-93-30ML 1 (1992-11-09)

handle is hein.gao/gaobachpz0001 and id is 1 raw text is: United States GAO General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-241514I II November 9, 1992 147942 Mr. Gary B. Allison Acting Comptroller National Aeronautics and Space Administration Dear Mr. Allison: As part of our audit of the National Aeronautics and Space Administration's (NASA) internal controls and financial management systems and operations,1 we conducted work at NASA headquarters in the Agency Accounts and Reports Branch and the Budget Operations Office. During our work, we identified two instances where NASA did not follow proper procedures for certifying funds for obligation. We are bringing the instances to your attention because the certification of funds is a key control designed to ensure that appropriations are used in accordance with the will of the Congress. In the first instance, Agency Accounts and Reports Branch staff, who are responsible for certification of allotments, did not promptly certify reduced allotment levels. On November 8, 1989, NASA's Budget Operations Office prepared revised allotments to reduce funds originally allotted under a continuing resolution because the Office of Management and Budget (OMB) had advised NASA that the amounts NASA had calculated exceeded available amounts. The Agency Accounts and Reports Branch, however, did not certify and release the allotments until November 30, 1989. NASA avoided overobligations because, at the same time the Budget Operations Chief presented the revised allotments to the Branch for certification, he notified NASA's Centers and offices that their allotments would be reduced, and they canceled obligations accordingly. Had this informal action not been taken, NASA might have incurred overobligations. 'Financial Management: NASA's Financial Reports Are Based on Unreliable Data, (GAO/AFMD-93-3, October 29, 1992). GAO/AFMD-93-30ML c' /I L41 9 2

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