Why NASA's Property Accounting and Control System Should be Improved: Report to the Congress |
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accountable control accounting and control accounting and property accounting and related accounting for property Accounting Office Aeronautics and Space APPENDIX I APPENDIX Audit Office August 11 brought to NASA capital equipment Carbon monoxide detector Center Attn classifications of equipment Comptroller control accounts corrective action cost Deficient physical inventory detailed property records equipment and material equipment listings equipment valued equipment visibility system erty establishing accountability executive agencies identified idle equipment Improper classifications improvement inactive equipment investigation items valued Johnson Space Center Kennedy Space Center located Marshall officials ment million NASA centers NASA contractors NASA installations NASA management NASA's accounting NASA's property accounting National Aeronautics Oscilloscope periodic physical personnel physical inventory procedures physical inventory team principles and standards property accounting system property administrator property custodians property losses property management property management system property officer's organization received recommend recorded equipment recorded property redistributed Skylab Space Flight Center space vehicles unused equipment voltmeters weaknesses
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Page 1 - aeronautical and space activities" means (A) research into, and the solution of, problems of flight within and outside the Earth's atmosphere, (B) the development, construction, testing, and operation for research purposes of aeronautical and space vehicles...
Page 38 - Responsibility for assigned duties and functions should be appropriately segregated, as among authorization, performance, keeping of records, custody of resources, and review, so as to provide proper internal checks on performance and to minimize opportunities for carrying out unauthorized, fraudulent, or otherwise irregular acts.
Page 1 - National Aeronautics and Space Administration (NASA) was established by the National Aeronautics and Space Act of 1958 to plan, direct, and conduct aeronautical and space activities for peaceful purposes for the benefit of all mankind.
Page 38 - General, other than legal decisions, are published in the General Accounting Office "Policy and Procedures Manual for Guidance of Federal Agencies.
Page 2 - Act of 1950, each executive agency is responsible for establishing and maintaining adequate systems of accounting and internal control for the programs and activities for which it is responsible.
Page 46 - We appreciate the opportunity to comment upon the GAO draft report entitled "Oil and Gas Royalty Collection—Serious Financial Management Problems Need Congressional Attention." The Department concurs with the basic thrust of the GAO report and agrees that the collection of oil and gas royalties is a problem of serious proportion.
Page 45 - We made our review primarily at the Goddard Space Flight Center, Greenbelt, Maryland; the Johnson Space Center, Houston, Texas; the Marshall Space Flight Center, Huntsville, Alabama; and at three contractors having custody of NASA property.
Page 1 - NASA's personal property accounting systems in operation at the Goddard Space Flight Center, Greenbelt, Maryland; the Johnson Space Center, Houston, Texas; and the Marshall Space Flight Center, Huntsville, Alabama.