NASA Office of Inspector General

The Office of Audits Financial Management Directorate will oversee an audit of NASA's fiscal year 2013 consolidated financial statements, which will be performed by an independent public accounting firm.

We are initiating an audit of NASA’s FY 2012 compliance with the Improper Payments Information Act of 2002 (IPIA), as required by the Improper Payments Elimination and Recovery Act of 2010. The overall objective will be to determine whether NASA has complied with the requirements of IPIA and to evaluate whether the Agency implemented the recommendations made in the OIG May 2012 improper payments audit.

This audit, required by Senate Report 112-78, adopted as part of the Conference Report to the Consolidated and Further Continuing Appropriations Act, 2012 (Public Law 112-55), will assess NASA's compliance with Federal and Agency requirements for planning and conducting NASA-sponsored conferences, as well as reporting the costs and contracting procedures.

Our objective for this review of NASA's smartphones and tablet computers is to determine whether the Agency has implemented appropriate security controls and taken appropriate actions to reduce unneeded and duplicative mobile computing devices and services.

Cloud computing offers the potential for significant cost savings through faster deployment of computing resources, a decreased need to buy hardware or rely on data centers, and enhanced collaboration capabilities. However, these benefits come with potential risks, such as loss or compromise of information. Our audit is evaluating NASA's efforts to adopt secure, cost-effective cloud-computing solutions.

This audit will examine NASA's IT governance practices and develop recommendations for improving oversight of the full range of the Agency's IT assets.

Our objective is to determine whether NASA could improve its IT security processes by standardizing the use of IT security tools across the Centers and Mission Directorates.

The overall objective will be to determine whether NASA has adequate procedures in place to ensure that award instruments are closed in a timely manner and in accordance with established requirements, and that any unused funds are appropriately identified and de-obligated.

The overall objective of this audit is to determine whether NASA has implemented a Strategic Sourcing Program to address the Federal Strategic Sourcing Initiative and whether the Program has resulted in cost savings for NASA.

NASA initiated policy changes concerning the use of award-fee contracts in response to guidance issued by the Office of Management and Budget in December 2007. The objective of this audit is to determine whether NASA's use of award-fee contracts is consistent with requirements, policies, and procedures and whether NASA is effectively using award fees to motivate contractor performance.

The overall objective will be to evaluate whether NASA effectively managed, monitored, and controlled energy savings performance contracts to ensure that payments made have not exceeded energy savings realized.

The overall objective is to evaluate NASA's oversight of awards to small and disadvantaged businesses. Specifically, we will determine whether those awards contain unallowable or unsupported costs; contractors met the Agency's technical, cost, and schedule requirements; and NASA has adequate and effective controls to manage the risks of fraud and abuse.

The Office of Inspector General is initiating an audit of NASA's environmental remediation efforts. The overall objective will be to determine the extent of NASA's environmental remediation needs and whether the Agency has an effective program to address those needs.

To support NASA missions, NASA Centers and test facilities procure, store, transport, and handle explosive materials, pyrotechnics, and propellants. Such materials, referred to as "energetic materials," are extremely hazardous and include any chemical compound or mixture that when subjected to heat, impact, friction, or electrical initiation can result in detonation. This audit will examine NASA's internal controls for the procurement, transportation, storage, and handling of energetic materials.

The overall objective is to determine the status of the Project and examine NASA's efforts to meet cost, schedule, and performance metrics. We will also examine whether NASA has properly tracked and accounted for American Recovery and Reinvestment Act funds associated with the Project.

The overall objective is to evaluate NASA's management of its Space Act Agreements.

The overall objective is to determine whether NASA is making rocket propulsion testing decisions in accordance with applicable agreements and policies.

The objective of this audit is to assess NASA's management of these programs, progress made, and challenges remaining.

The overall objective will be to evaluate NASA's efforts to fully utilize the U.S. segment of the International Space Station (ISS) and management of a balanced portfolio of research projects that increase the United States' return on its investment in the ISS.

The overall objective is to evaluate how NASA is managing the development of the Multi-Purpose Crew Vehicle in response to the 2010 Authorization Act and subsequent changes in national space exploration priorities, program focus, and funding profiles and also examine whether NASA has properly tracked and accounted for associated American Recovery and Reinvestment Act funds.