Citation
Office of inspector general semiannual report

Material Information

Title:
Office of inspector general semiannual report
Alternate Title:
NASA office of inspector general semiannual report
Creator:
United States -- National Aeronautics and Space Administration. -- Office of Inspector General
Place of Publication:
Washington, D.C
Publisher:
NASA Office of Inspector General
Publication Date:
Frequency:
Two issues yearly
semiannual
regular
Language:
English
Physical Description:
v. : ; 28 cm.

Subjects

Subjects / Keywords:
Auditing, Internal ( lcsh )
NASA PROGRAMS ( nasat )
INVESTIGATION ( nasat )
Auditing, Internal ( fast )
Genre:
serial ( sobekcm )
federal government publication ( marcgt )

Notes

Dates or Sequential Designation:
1986-
General Note:
Title from cover.

Record Information

Source Institution:
University of Florida
Holding Location:
University of Florida
Rights Management:
This item is a work of the U.S. federal government and not subject to copyright pursuant to 17 U.S.C. §105.
Resource Identifier:
21631971 ( OCLC )
ocm21631971

UFDC Membership

Aggregations:
Digital Aerospace Collection

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Full Text

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OFFICE OF INSPECTOR GENERALHOTLINE1-800-424-9183 / TDD: 1-800-535-8134G O TO : http://oig.nasa.gov/hotline.htmlW RITE : NASA Ofce of Inspector GeneralP.O. BOX 23089, LEnfant Plaza Station Washington, DC 20026 Beyond reporting safety issues through NASAs safety channels, including the NASA Safety Reporting System, employees and contractors may report safety issues to the NASA Office of I nspector General Hotline. I f requested, anonymity is assured to the extent permitted by law. I nformation is confidential. NP-2008-08-540-HQ O FFICE O F INSPECTOR GENERAL SEMIANNUAL REPORT OCTOBER 1, 2008MARCH 31, 2009

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Ten gray images of Mt. Cotopaxi, Ecuador, appear on the cover of this report. Ranging from 25 to 800 megapixels, the highly detailed images of this volcano and volcanic zone of the Andes were taken by Space Shuttle Endeavour on February 19, 2000 during the Shuttle Radar Topography Mission.

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October 1, 2008March 31, 2009 FROM THE INSPECTOR GENERAL

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October 1, 2008March 31, 2009 3 Contents Organization ......................................................... 5 NASAs Most Serious Management and Performance Challenges ............................................ 7 Signicant Audits and Investigations Space Operations and Exploration (Transition) .............. 11 Safety (Managing Risk) ..................................... 13 Financial Management ..................................... 15 Acquisition and Contracting ................................ 17 Information Technology .................................... 22 Other Audit and Investigative Matters ...................... 24 Legal Matters ........................................................ 28 Regulatory Review .................................................. 29 Signicant Outreach Activities ....................................... 30 Awards .............................................................. 32 Appendixes ......................................................... 35 Inspector General Act Reporting Requirements ....................... 37 Statistical Information ............................................... 38 Glossary and Acronyms .............................................. 47 NASA OIG Oces of Audits and Investigations ........................ 52

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5 October 1, 2008March 31, 2009 ORGANIZATION INSPECTOR GENERAL ACTING Thomas J. Howard DEPUTY INSPECTOR GENERAL Thomas J. Howard EXECUTIVE OFFICER Renee N. Juhans COUNSEL TO THE INSPECTOR GENERAL Francis P. LaRocca OFFICE OF AUDITS ASSISTANT INSPECTOR GENERAL Evelyn R. Klemstine OFFICE OF INVESTIGATIONS ASSISTANT INSPECTOR GENERAL Kevin H. Winters OFFICE OF MANAGEMENT AND PLANNING ASSISTANT INSPECTOR GENERAL Alan J. Lamoreaux THE NASA OFFICE OF INSPECTOR GENERAL THE INSPECTOR GENERAL (IG)

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Oce of Inspector General Semiannual Report 6 THE OFFICE OF COUNSEL TO THE INSPECTOR GENERAL THE OFFICE OF AUDITS THE OFFICE OF INVESTIGATIONS THE OFFICE OF MANAGEMENT AND PLANNING

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October 1, 2008March 31, 2009 NASAS MOST SERIOUS MANAGEMENT AND PERFORMANCE CHALLENGES 7 Transitioning from the Space Shuttle to the Next Generation of Space Vehicles Effectively planning, implementing, and monitoring transition activities while maintaining the capabilities Managing Risk to People, Equipment, and Mission Ensuring that effective risk management, safety, and mission assurance controls are in place to provide robust and reliable operations in the context of very challenging

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Oce of Inspector General Semiannual Report 8 Financial Management Ensuring that the Agency implements the appropriate Acquisition and Contracting Processes Ensuring that adequate requirements and cost estimates are developed, program costs are adequately managed, and the most advantageous acquisition and procurement strategies and safeguards are in place to promote competi tion and ensure programs and projects are within schedule

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October 1, 2008March 31, 2009 9 Information Technology Security Continuing efforts to address weaknesses and to implement effective controls to protect the information Challenges

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October 1, 2008March 31, 2009 11 SIGNIFICANT AUDITS AND INVESTIGATIONS Space Operations and Exploration (Transition) OIG Urges NASA to Ensure Independence of Review Board Members Vehicle Project (IG-08-018, April 28, 2008) f Addendum (IG-08-018-a, February 9, 2009) f

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12 Oce of Inspector General Semiannual Report NASA Agrees with OIGs Recommendations to Ensure SRB Independence

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October 1, 2008March 31, 2009 13 Safety (Managing Risk) OIG Urges NASA to Enhance Sensor Screening Process to Reduce Risk

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Oce of Inspector General Semiannual Report 14 Business Owner Convicted of Fraud Involving Space Vehicle Parts Business Owner Charged with Fraud Involving Space Vehicle Parts NASA Subcontractor Agrees to Civil Settlement of $40,000 NASA Subcontractor Agrees to Civil Settlement of $13,215

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October 1, 2008March 31, 2009 15 Financial Management Continued Internal Control Weaknesses Noted in Disclaimer on FY 2008 Financial Statements

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Oce of Inspector General Semiannual Report 16 NASA Continues to Improve IT Control Environment for Financial Management OIG Urges NASA to Improve Conference Planning Process

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October 1, 2008March 31, 2009 17 October 29, 2008) Acquisition and Contracting OIG Encourages NASA to Strengthen Oversight of Life-Cycle Assessments

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Oce of Inspector General Semiannual Report 18 October 31, 2008) OIG Warns NASA of Risk to SOFIA Program from Potential Overruns and Delays

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October 1, 2008March 31, 2009 19 OIG Finds NASA Contractor Oversight Needs Improvement

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Oce of Inspector General Semiannual Report 20 Former NASA Chief of Staff Indicted University Agrees to Civil Settlement of $7.6 Million Contractor Agrees to Civil Settlement of $1.5 Million Two Former NASA Managers Sentenced NASA Contractor and Four Employees Indicted and Suspended

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October 1, 2008March 31, 2009 21 Former NASA Contractor Employee Debarred for Embezzlement page 11 Former NASA Contractor Employee Debarred for Fraud

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Oce of Inspector General Semiannual Report 22 Information Technology

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October 1, 2008March 31, 2009 23 Romanian Citizen Convicted and Sentenced for Unlawful Access of Government Computers Computer Intrusion Resulted in Loss of Sensitive Data Former Contractor Employee Sentenced on Child Pornography Charges Former NASA Scientist Sentenced in Child Pornography Case

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Oce of Inspector General Semiannual Report 24 Other Audit and Investigative Matters NASA OGC to Eliminate Required Conference Fee January 29, 2009) OIG Finds Goddard Lacks Proper Procedures for Reporting Stolen Property

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October 1, 2008March 31, 2009 25 Senior Executive Improperly Received Education Funds NASA Senior Executive Favoritism

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Oce of Inspector General Semiannual Report 26 Improper Hiring Under the Intergovernmental Personnel Act NASA Employee Indicted for False Claims and Wire Fraud NASA Contractors Placed in Pre-Trial Diversion Program NASA Contractor Employee Arrested and Charged with Drug Distribution

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October 1, 2008March 31, 2009 27 Two Individuals Indicted in Surplus Equipment Scam Former Contract Security Guard Sentenced

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Oce of Inspector General Semiannual Report 28 LEGAL MATTERS Whistleblower Legislation Whistleblower Refresher Course and Updates FAR Reporting Requirement for Conference Approval and Processing Procedures

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October 1, 2008March 31, 2009 29 REGULATORY REVIEW FAR Cases Implementing Recovery Act Coordination of Remedies for Fraud and Corruption Related to NASA Acquisition Activities Headquarters Occupant Emergency Plan

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Oce of Inspector General Semiannual Report 30 SIGNIFICANT OUTREACH ACTIVITIES

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October 1, 2008March 31, 2009 31

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Oce of Inspector General Semiannual Report 32 AWARDS (left to right), seated: standing: Assistant IG for Investigations Kevin Paul Conlon (Energy),

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October 1, 2008March 31, 2009 33

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October 1, 2008March 31, 2009 35 Appendixes A. Inspector General Act Reporting Requirements ................... 35 B. Statistical Information Table 1: Audit Products and Impact ................................. 38 Table 2: Allegations Unsubstantiated or Without Merit .............................................. 40 Table 3: Prior Signicant Audit Recommendations Yet to Be Implemented ..................................... 41 Table 4: Monetary Accomplishments Regarding OIG Recommendations ..................................... 43 Table 5: Status of A-133 Findings and Questioned Costs Related to NASA Awards . . . . . . . . . . . . . . . 44 Table 6: Legal Activities and Reviews ................................ 44 Table 7: Investigations Activities ..................................... 44 Table 8: DCAA Audits Reports with Questioned Costs and Recommendations that Funds Be Put to Better Use, and Amounts Agreed To . . . . . . . . . . . . . . . . . . . . . . . . . 46 C. Glossary and Acronyms .......................................... 47 D. NASA OIG Oces of Audits and Investigations .................... 52

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October 1, 2008March 31, 2009 37 APPENDIXES Appendix A. Inspector General Act Reporting Requirements I NSPECTOR G ENERAL A CT C ITATION R EQ U IREMENT D EFINITION C ROSS R EFERENCE P AGE NU MBER S Section 4(a)(2) Review of Legislation and Regulations 29 Section 5(a)(1) Signicant Problems, Abuses, and Deciencies 7 Section 5(a)(2) Recommendations for Corrective Actions 11 Section 5(a)(3) Prior Signicant Audit Recommendations Y et to Be Implemented 41 Section 5(a)(4) Matters Referred to Prosecutive Authorities 45 Sections 5(a)(5) and 6(b)(2) Summary of Refusals To Provide Information None Section 5(a)(6) OIG Audit Products IssuedIncludes Total Dollar Values of Questioned Costs, Unsupported Costs, and Recommendations that Funds Be Put to Better Use 38 Section 5(a)(7) Summary of Signicant Audit and Investigations 11 Section 5(a)(8) Total Number of Reports and Total Dollar Value for Audits with Questioned Costs 43 Section 5(a)(9) Total Number of Reports and Total Dollar Value for Audits with Recommendations that Funds Be Put to Better Use None Section 5(a)(10) Summary of Prior Audit Products for which No Management Decision Has Been Made None Section 5(a)(11) Description and Explanation of Signicant Revised Management Decisions None Section 5(a)(12) Signicant Management Decisions with which the Inspector General Disagreed None Section 5(a)(13) Reporting in Accordance with Section 5(b) of the Federal Financial Management Improvement Act of 1996 Remediation Plan None Debt Collection

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38 Oce of Inspector General Semiannual Report Appendix B. Statistical Information Table 1: Audit Products and Impact R EPORT N O. / D ATE I SS U ED T ITLE IMPACT Audit Area: Space Operations and Exploration (Transition) IG-08-018-a 2/9/09 Addendum to Final Memorandum on the Standing Review Board for the Orion Crew Exploration Vehicle Project Improvements in addressing conict of interest and independence issues on the Orion SRB. IG-09-011 2/25/09 NASAs Constellation Standing Review Boards Established Without Due Regard for Member Independence Requirements Formal procedures and processes for reducing the risk of conicts of interest on SRBs. Audit Area: Safety (Managing Risk) IG-09-009 1/5/09 Final Memorandum on the Review of the Space Shuttle Liquid Hydrogen Fuel Tank Sensors Nonconforming fuel tank sensors removed from inventory to reduce unnecessary risk of use on subsequent Shuttle missions. Audit Area: Financial Management IG-09-002 10/29/08 NASAs Conference Planning Process Needs Improvement Improvements in the use of Agency resources to ensure cost control and financial reporting of conference activity at NASA. IG-09-006 11/17/08 Audit of the National Aeronautics and Space Administrations Fiscal Year 2008 Financial Statements Improvements in NASAs ability to provide audit able nancial statements and sucient evidence to support the nancial statements throughout the scal year and at year end. IG-09-007 12/15/08 Ernst & Young LLP Final Report, Information Technology Management Letter Comments Improvements in the eectiveness of the infor mation technology control environment. Audit Area: Acquisition and Contracting IG-09-004 10/31/08 More Stringent Entrance Criteria Needed for Project Life-Cycle Reviews Improvements in NASAs life-cycle review process. IG-09-004-a 1/27/09 Addendum IG-09-012 3/19/09 Evaluation and Oversight of NASAs UniversityAliated Spaceport Technology Development Contract Needed Improvement Improvements in the management of the USTDC by improved performance evaluation factors, monitoring, and controls. IG-09-013 3/27/09 Final Memorandum on Audit of the Stratospheric Observatory for Infrared Astronomy (SOFIA) Program Management Eectiveness Reduced risk of cost overruns and schedule delays for the SOFIA Program.

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39 October 1, 2008March 31, 2009 APPENDIXES Table 1: Audit Products and Impact (continued) R EPORT N O. / D ATE I SS U ED T ITLE IMPACT Audit Area: Information Technology IG-09-001 11/6/08 Final Memorandum on Review of NASAs Consolidation of Information Technology Purchases under the Outsourcing Desktop Initiative Process established for negotiating price reduc tions when appropriate. Audit Area: Other IG-09-003 11/13/08 Final Memorandum on the Review of NASA Stolen Property at Goddard Space Flight Center and Marshall Space Flight Center Procedures revised to provide greater control and visibility and ensure consistent report ing and recording of Center stolen property incidents. IG-09-010 1/29/09 Required Registration Fee for the 2008 NASA General Counsel Conference IG-09-010-a 3/31/09 Addendum Termination of inappropriate mandatory fee Audit Area: Quality Control Reviews IG-09-005 11/7/08 Quality Control Review of the Howard, Wershbale & Company Audit of the Glenn Research Center Exchange Financial Statements for the Fiscal Year Ended September 30, 2007 Corrective actions to ensure compliance with generally accepted Government audit standards. IG-09-008 12/23/08 Quality Control Review of the PricewaterhouseCoopers LLP and the Defense Contract Audit Agency OMB Circular A-133 Audits of the Jet Propulsion Laboratory for the Fiscal Year Ended September 30, 2007 Corrective actions to ensure compliance with generally accepted Government audit standards and OMB Circular A-133 requirements. Audit Area: Initial Reviews ML-09-001 10/2/08 Initial Review of Shelly Felt, CPA, LLC, Audit Report on the Regional Development Corporation for the Fiscal Year Ended June 30, 2007 Ensure compliance with generally accepted Government auditing standards and OMB Circular A-133 requirements.

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40 Oce of Inspector General Semiannual Report Table 2: Allegations Unsubstantiated or Without Merit D ATE C LOSED A LLEGATION C ONCL U SION 10/16/08 Supervision of contractor employees by NASA civil service personnel. No evidence to substantiate the complainants allegations that contractors were being directly supervised by civil service personnel. 10/30/08 Environmentally unsafe building An independent evaluation, performed by another Federal agency, determined that there was no evidence that the building was environmentally unsafe. 10/30/08 Center Director granted physical and logical access to individuals who had not been approved in accordance with procedural requirements. No evidence to substantiate the complainants allegations that individuals were inappropriately granted physical and logical access to NASA facilities and systems. 11/7/08 Questionable engineering and procurement practices at Jet Propulsion Laboratory. Referred allegations specic to Jet Propulsion Laboratory subcontracting practices to the NASA Management Oce at the laboratory. The remaining allegations were without merit. 12/11/08 Poor business practices by contractor using NASA funds to pay retention bonuses. The contractors policy for retention bonuses did not constitute an improper business activity. 12/17/08 Contractor employee was required to submit personal information in excess of that required by the employees position designation. Allegations were substantiated, but the Agency took appropriate corrective actions. 12/17/08 NASA program misuse of travel funds to attend conferences. No evidence to substantiate the complainants allegations. 1/9/09 NASA employees supervising contractor employees as though they were civil service employees. Recommended that NASA consider taking steps to renew awareness about what constitutes an appropriate relationship with contractor employees. 1/9/09 Performance irregularities in the award and oversight of task orders and questionable qualications of contract personnel. No evidence to substantiate the complainants allegations of irregularities. Contractor personnel were qualied and adequately trained. 1/29/09 NASAs practice of supporting dierent computer platforms unnecessarily increases costs. The Agency made a conscious decision to support a multiplatform computing environment and has taken steps to achieve economies of scale and contain cost growth. 2/5/09 Validity and accuracy of data questioned in regard to NASAs ability to build Shuttle exter nal tanks. Sucient components are on hand or scheduled to be manufactured to assemble the external tanks needed to complete the manifest. 2/5/09 Acquisition set-aside for small businesses awarded to a large business. Allegations were substantiated, but the Agency took appropriate action to update contractor information and is developing policies to address contractor coding. 2/5/09 Possible nancial wrongdoing by a contractor at Marshall Space Flight Center. No evidence to substantiate the complainants allegation.

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41 October 1, 2008March 31, 2009 A PPENDI X ES Table 2: Allegations Unsubstantiated or Without Merit (continued) D A T E C L OSED A LLEGA TION C ONCL U SION 2/5/09 Misuse of Federal travel dollars, to include unnecessary and excessive trips by senior ocials at four Centers. Travel consistent with the duties of the senior ocials positions. 3/5/09 Travel associated with an international confer ence was unreasonable, inappropriate, and not in compliance with NASA guidance. Allegations were partially substantiated but overcome by events (recently issued NASA guidance). 3/19/09 Employee idle time charged as a direct activity to a NASA contract and other allegations of labor irregularities. Although the allegations were substantiated, actions taken by the Agency and contractor and planned activ ity by the Defense Contract Audit Agency suciently mitigated the allegations and further action by our oce was not warranted. 3/26/09 Potential conict of interest and noncompliance with NASA regulations involving a member of a mishap investigation board. The individual in question was not a voting member of the board, and his participation as support sta was, therefore, in compliance with NASA regulations. Table 3: Prior Signicant Audit Recommendations Yet to Be Implemented R E P O R T N O / D A TE I SS U ED T ITLE D AT E R ESOL V ED NU MBER OF R EC OMMEND A TIONS L A TEST T AR GE T C L OS U RE D A TE O PEN C L OSED N E W S I N C E L A S T R E P O R T I N G PE R I O D A udit A r ea: Spac e Oper a tions and Explor a tion ( T r ansition) IG-08-018 4/28/08 F i n a l M e m o r a n d u m o n t h e S t a n d i n g R e v i e w B o a r d f or the Or ion C r ew Explor a tion V ehicle P r ojec t 4/28/2008 7 1 1 / 2 9 / 2 0 1 0 A udit A r ea: S af et y (M anag ing R isk) IG-08-027 9/3/08 Glenn Research Center Needs to Better Dene Roles and Responsibilities for Emergency Response 9/3/2008 6 0 12/10/2009 IG-08-025 9/19/08 [A NASA] Centers Security Program Needed Improvement 9/19/2008 4 4 7 / 1 / 2 0 1 1 A udit A r ea: A c quisition and C on tr ac ting IG-08-021 7/8/08 Final Memorandum on the Review of NASAs Plan to Build the A-3 Facility for Rocket Propulsion Testing 7/8/2008 2 0 8 / 3 0 / 2 0 0 9 A udit A r ea: O ther IG-08-017 6/2/08 Actions Needed to Ensure Scientic and Technical Information Is Adequately Reviewed at Goddard Space Flight Center, Johnson Space Center, Langley Research Center, and Marshall Space Flight Center 7/16/2008 1 6 9 / 3 0 / 2 0 1 0

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42 Oce of Inspector General Semiannual Report Table 3: Prior Signicant Audit Recommendations Yet to Be Implemented (continued) R EPORT N O. / D ATE I SS U ED T ITLE D ATE R ESOL V ED NU MBER OF R ECOMMENDATIONS L ATEST T ARGET C LOS U RE D ATE O PEN C LOSED REPORTED IN PREVIOUS SEMIANNUAL REPORTS Audit Area: Space Operations and Exploration (Transition) IG-07-013-a 2/19/2008 Addendum to Final Memorandum on Marshall Space Flight Centers Approach to Establishing Product Data Management and Mechanical Computer-Aided Design Software Tools as Standard Center-Wide (IG-07-013, July 24, 2007) 2/19/2008 1 2 1/29/2010 IG-07-005 1/29/2007 NASAs Plan for Space Shuttle Transition Could Be Improved by Following Project Management Guidelines 5/7/2007 1 3 5/31/2009 Audit Area: Safety (Managing Risk) IG-08-014 3/31/2008 National Aviation Operations Monitoring Service 3/31/2008 1 2 6/30/2009 Audit Area: Financial Management IG-08-005 12/11/2007 NASAs Accounting for Capitalized Real Property Designated as Inactive 12/11/2007 4 0 9/30/2009 IG-08-004 12/11/2007 NASAs Accounting for Real Property Leased to Other Entities 12/11/2007 4 0 9/30/2009 IG-08-001 11/15/2007 Audit of the National Aeronautics and Space Administrations Fiscal Year 2007 Financial Statements Performed by Ernst & Young LLP 11/15/2007 3 24 11/30/2009 IG-07-025 8/14/2007 Audit of NASAs Compliance with Federal Internal Control Reporting Requirements 8/14/2007 1 7 3/31/2009 1 ML-07-005 3/13/2007 Follow-Up Review of the Management of the Headquarters Exchange 3/13/2007 2 5 5/31/2009 IG-07-003 11/21/2006 Governance of the Systems, Applications, and Products Version Update Project Needs Improvement 11/21/2006 1 5 9/30/2009 Audit Area: Acquisition and Contracting IG-07-029 9/18/2007 Audit of NASA Education and Training Grants 9/18/2007 1 2 12/31/2009 1 e OIG is reviewing managements request for closure.

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43 October 1, 2008March 31, 2009 A PPENDI X ES Table 3: Prior Signicant Audit Recommendations Yet to Be Implemented (continued) R EPORT N O. / D ATE I SS U ED T ITLE D ATE R ESOL V ED NU MBER OF R ECOMMENDATIONS L ATEST T ARGET C LOS U RE D ATE O PEN C LOSED Audit Area: Information Technology IG-07-024 8/28/2007 NASAs Implementation of the Privacy Provisions of the Electronic Government Act 8/28/2007 1 1 3/31/2009 2 IG-07-014 6/19/2007 Controls over the Detection, Response, and Reporting of Network Security Incidents Needed Improvement at Four NASA Centers Reviewed 6/19/2007 4 4 5/31/2010 IG-06-007 3/17/2006 NASAs Implementation of Patch Management Software Is Incomplete 3/17/2006 2 0 9/30/2009 IG-05-016 5/12/2005 NASAs Information Technology Vulnerability Assessment Program 5/12/2005 1 3 9/30/2009 Audit Area: Other IG-04-025 9/7/2004 NASAs Implementation of the Mission Critical Space System Personnel Reliability Program 9/7/2004 1 6 1/31/2010 2 e OIG is working with management to determine a revised target closure date. Table 4: Monetary Accomplishments Regarding OIG Recommendations NUMBER OF AUDIT REPORTS TOTAL QUESTIONEDCOSTS No management decision made by beginning of period 0 0 Issued during period 2 $369,600 Needing management decision during period 2 $369,600 Management decision made during periodAmounts agreed to by managementAmounts not agreed to by management 00 00 No management decision at end of periodLess than 6 months oldMore than 6 months old 20 $369,6000

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44 Oce of Inspector General Semiannual Report Table 5: Status of A-133 1 Findings and Questioned Costs Related to NASA Awards Total audits reviewed 274 Audits with recommendations 69 Total disallowed/questioned costs $22,110,047 Total disallowed/questioned costs recovered/sustained $38,641 Recommendations: Beginning balance 18 New recommendations 210 Recommendations dispositioned 1 Ending balance 227 1 OMB Circular A-133, Audits of States, Local Governments, and Non-Prot Organizations, requires Federal award recipients to obtain audits of their Federal awards. Table 6: Legal Activities and Reviews FOIA matters 22 Appeals 3 IG subpoenas issued 31 Regulations reviewed, including 3 withdrawn 25 Table 7: Investigations Activities a. Complaint Intake Disposition S O U RCE OF C OMPLAINT Z ERO F ILES 1 A DMINISTRATI V E I N V ESTIGATIONS 2 M ANAGEMENT R EFERRALS 3 P RELIMINAR Y I N V ESTIGATIONS T OTAL Hotline 42 3 11 13 69 All others 53 7 8 54 122 Total 95 10 19 67 191 1 Zero les are complaints for which no action is required or that are referred to NASA management for information only or to another agency. 2 Administrative investigations include non-criminal matters initiated by OI as well as hotline complaints referred to OA. 3 Management referrals are complaints referred to NASA management for which a response is requested. 4 Preliminary investigations are complaints where additional information must be obtained prior to initiating a full criminal or civil investigation. b. Full Investigations Opened this Reporting Period Full criminal/civil investigations 1 33 1 Full investigations evolve from preliminary investigations that result in a reasonable belief that a violation of law has taken place.

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45 October 1, 2008March 31, 2009 A PPENDI X ES Table 7: Investigations Activities (continued) c. Cases Pending at End of Reporting Period Administrative investigations 35 Preliminary investigations 68 Full criminal/civil investigations 121 Total 224 d. Qui Tam 1 Investigations Opened this reporting period 2 Pending at end of reporting period 2 20 1 A qui tam is a civil complaint led by an individual on behalf of the U.S. Government under the civil False Claims Act. 2 e number of qui tam investigations is a subset of the total number of investigations opened and pending. e. Judicial Actions Cases referred for prosecution 61 Indictments/informations 29 Convictions/plea bargains 7 Sentencing/pre-trial diversions 10 Civil settlements/judgments 6 Court-ordered recoveries from criminal/civil cases 1 $9,724,192 NASA attributions $359,458 1 Restitutions, nes, penalties, and settlements. f. Administrative Actions Case results referred to NASA management for disciplinary action 28 Involving NASA employees 14 Involving a contractor rm 1 Involving contract employees 13 Other 0 Administrative/disciplinary actions 20 Against NASA employees 15 Against a contractor rm 0 Reported action taken by contractor against contractor employees 5 Recommendations made to NASA management 10 Cases referred to other agencies 5 Suspensions or debarments from Government contracting 8 Involving individuals 7 Involving contractor rms 1 Total administrative recoveries 1 $72,361 NASA attributions $7,867 NASA property $64,494 1 May include administrative recoveries resulting from criminal or civil cases.

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46 Oce of Inspector General Semiannual Report Defense Contract Audit Agency Audits of NASA Contractors DCAA Audit Reports Issued Table 8: DCAA Audit Reports with Questioned Costs and Recommendations that Funds Be Put to Better Use, and Amounts Agreed To 1, 2 1 is data is provided to the NASA OIG by DCAA and may include forward pricing proposals, operations, incurred costs, cost accounting standards, and defective pricing audits. Because of limited time between availability of management information system data and legislative reporting requirements, there is minimal opportunity for DCAA to verify the accuracy of reported data. Accordingly, submitted data is subject to change based on subsequent DCAA authentication. AMO U NTS IN ISS U ED REPORTS AMO U NTS AGREED TO Questioned costs $4,911,000 $5,364,000 Funds be put to better use $183,737,000 $9,696,000 2 e data presented does not include statistics on audits that resulted in contracts not awarded or in which the contractor was not successful.

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47 October 1, 2008March 31, 2009 A PPENDI X ES C. Glossary and Acronyms Glossary Investigative Recoveries. Investigative Referrals. Judicial Actions. Latest Target Closure Date. Material Weakness. Recommendation Resolved.

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48 Oce of Inspector General Semiannual Report A Qui Tam.

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49 October 1, 2008March 31, 2009 A PPENDI X ES Acronyms ABA AEDC AIP ARMD ATK CAIB CCS CMP COTR CSSS CxP DCAA DOJ E&Y EAR ECIE EPP FACA FAEC FAR FFMIA FISMA FOIA

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50 Oce of Inspector General Semiannual Report FY GAAP GAO GSA GSFC HPR IAM/PP&E ICE ICS IG IPA ISS IT ITAR LH2 LPT M&IE MOA MOU NAOMS NASA NORS NPD NPR

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51 October 1, 2008March 31, 2009 A PPENDI X ES NRPTA OA OACIS OCFO ODIN OGC OI OIG OMB OMP PBS PCIE PM PP&E RFP RPTMB SFFAS SMD SOFIA SRB STI TOC USTDC WSTF

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52 Web Site Address: http://oig.nasa.gov Cyberhotline: http://oig.nasa.gov/hotline.html Toll-Free Hotline: 1-800-424-9183 or TDD: 1-800-535-8134 Glenn Research Center Ohio Goddard Space Flight Center Maryland Ames Research Center NASA Headquarters California Washington, DC Jet Propulsion Laboratory Langley Research Center California Virginia Kennedy Space Center Florida Johnson Space Center Texas Stennis Space Center Marshall Space Flight Center Mississippi Alabama Appendix D. NASA OIG Oces of Audits and Investigations NASA OIG Headquarters Ames Research Center Glenn Research Center Goddard Space Flight Center Jet Propulsion Laboratory Johnson Space Center Kennedy Space Center Langley Research Center Marshall Space Flight Center Stennis Space Center AMES DRYDEN FLIGHT RESEARCH CENTER GLENN RESEARCH CENTER GLEN RESEARCH CENTER PLUMBROOK STATION GODDARD INSTITUTE FOR SPACE STUDIES GODDARD SPACE FLIGHT CENTER JET PROPULSION LABORATORY JOHNSON SPACE CENTER KENNEDY SPACE CENTER LANGLEY RESEARCH CENTER MARSHALL SPACE FLIGHT CENTER STENNIS SPACE CENTER ALABAMA CALIFORNIA FLORIDA LOUISIANA MARYLAND MISSISSIPPI NEW MEXICO NEW YORK OHIO TEXAS VIRGINIA WEST VIRGINIA

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Ten gray images of Mt. Cotopaxi, Ecuador, appear on the cover of this report. Ranging from 25 to 800 megapixels, the highly detailed images of this volcano and volcanic zone of the Andes were taken by Space Shuttle Endeavour on February 19, 2000 during the Shuttle Radar Topography Mission.

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OFFICE OF INSPECTOR GENERA L HOTLINE 1-800-424-9183 / TDD: 1-800-535-8134 G O TO : http://oig.nasa.gov/hotline.html W RITE : NASA Ofce of Inspector General P.O. BOX 23089, LEnfant Plaza Station Washington, DC 20026 Beyond reporting safety issues through NASAs safety channels, including the NASA Safety Reporting System, employees and contractors may report safety issues to the NASA Office of Inspector General Hotline. If requested, anonymity is assured to the extent permitted by law. Information is confidential. NP-2008-08-540-HQ O FFICE O F INSPECTOR GENERAL SEMIANNUAL REPORT OCTOBER 1, 2008MARCH 31, 2009