Federal Reports

The Office of Inspector General evaluated NASA’s development of exploration ground systems software, a critical component of the Agency’s human space flight program.

The Federal Managers’ Financial Integrity Act (FMFIA), P.L. 97-255, as well as the Officeof Management and Budget’s (OMB) Circular No. A-123, Management Accountability andControl, establish specific requirements for management controls. Each agency head mustestablish controls to reasonably ensure that: (1) obligations and costs are in compliancewith applicable laws; (2) funds, property and other assets are safeguarded against waste,loss, unauthorized use, or misappropriation; and (3) revenues and expenditures applicableto agency operations are properly recorded and accounted for to permit the preparation ofaccounts and reliable financial and statistical reports and to maintain accountability overthe assets. FMFIA further requires each executive agency head, based on an evaluationconducted in accordance with applicable guidelines, to prepare and submit a signedstatement to the President and the Congress disclosing whether the agency’s system ofinternal accounting and administrative control fully complies with requirementsestablished in FMFIA.

OIG reviewed AMS’ oversight of the grants it issued through its Farmers Market and Local Food Promotion Program.