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092435 1 (1972-02-04)

handle is hein.gao/gaobacwis0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE DALLAS REGIONAL OFFICE o ROOM 600. 251 NORTH FIELD STREET DALLAS, TEXAS 75202 FEB 4 1972 Dr. Christopher C. Kraft, Jr. Director, Manned Spacecraft Center National Aeronautics and Space Administration 2101 Webster-Seabrook Road Houston, Texas 77058 Dear Doctor Kraft: The General Accounting Office reviewed selected administrative operations and related financial transactions at the National Aero- nautics and Space Administration's (NASA) Manned Spacecraft Center (MSC), Houston, Texas, for the six-year period ended June 30, 1971. The purpose of the review was to determine the adequacy of the financial management system, including internal audit; to assure that expenditure and revenue transactions are valid, appropriate, and legal; and to serve as the basis for settlement of the certifying and collec- tion officer's accounts. The program activities of the various organi- zations were not included in this review. To test the effectiveness of the system, we used statistical sampling techniques to randomly select a representative sample of financial transactions for detailed examination in the areas of civilian pay, travel and commercial disbursements. Our review disclosed that MSC's management system adequately safeguarded the Government's interest except for certain practices and procedures relating to (1) authorization and control over tem- porary duty travelincluding travel expense vouchering, and (2) handling of cash collections. A summary of our findings and corrective actions initiated by Center officials follows. NEED TO STRENGTHEN CONTROLS OVER TRAVEL AND RELATED EXPENSES We found that (1) travel of employees was not being adequately coordinated to minimize rental vehicle expenses, (2) certain travel vouchers certified for payment did not contain essential data or support as required by the Standardized Government Travel Regulations (SGTR), and (3) rental car invoices were not being reviewed for pro- priety of amounts certified for payment.

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