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 )

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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

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Digital Aerospace Collection

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NASA OFFICE OF INSPECTOR GENERALSEMIANNUAL REPORTOctober 1, 2012March 31, 2013

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A-3 Rocket Engine Test Stand at Stennis International Space Station in orbit Space Exploration Technologies Falcon 9 rocket lifts off from Cape Canaveral NASAs Curiosity rover on the Martian surface The Sun captured by NASAs Solar Dynamics Observatory

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October 1, 2012March 31, 2013 FROM THE INSPECTOR GENERALThe successful landing of the Curiosity rover on the surface of Mars in August 2012 energized the public about NASAs activities

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NASA Oce of Inspector General Semiannual Report

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Contents Oce of Inspector General .................................... 1 Special Review ................................................ 3 Audits and Investigations Infrastructure and Facilities Management ............. 5 Acquisition and Project Management ................ 11 Human Exploration and Space Operations ........... 18 Information Technology Security and Governance .... 20 Financial Management .............................. 23 Other Matters ....................................... 26 NASAs Top Management and Performance Challenges ........ 28 Congressional Testimony ..................................... 33 Legal Issues .................................................. 34 Regulatory Review ........................................... 35 Outreach Activities ........................................... 36 Awards ....................................................... 38 Appendixes .................................................. 45 A. Inspector General Act Reporting Requirements .... 47 B. Statistical Information ............................ 48 C. Peer Reviews ..................................... 56 D. Glossary and Acronyms ........................... 57 E. NASA OIG Oces of Audits and Investigations ..... 61

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1 OFFICE OF INSPECTOR GENERAL EXECUTIVE OFFICERRenee N. Juhans INSPECTOR GENERALPaul K. MartinDEPUTY INSPECTOR GENERALGail A. Robinson INVESTIGATIVE COUNSELJames MitzelfeldOFFICE OF MANAGEMENT AND PLANNING ASSISTANT INSPECTOR GENERAL Hugh J. Hurwitz OFFICE OF AUDITS ASSISTANT INSPECTOR GENERAL James L. Morrison OFFICE OF INVESTIGATIONS ASSISTANT INSPECTOR GENERAL Kevin H. WintersCOUNSEL TO THE INSPECTOR GENERALFrancis P. LaRoccaFIELD OFFICES 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 FIELD OFFICES 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 THE NASA OFFICE OF INSPECTOR GENERAL (OIG) THE INSPECTOR GENERAL

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NASA Oce of Inspector General Semiannual Report2 THE OFFICE OF MANAGEMENT AND PLANNING THE OFFICE OF AUDITS THE OFFICE OF INVESTIGATIONS THE OFFICE OF COUNSEL TO THE INSPECTOR GENERAL provides legal advice and assistance

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October 1, 2012March 31, 2013 3 SPECIAL REVIEWNASAs Efforts to Encrypt Its Laptop Computers NASAs Efforts to Encrypt its Laptop Computers (Special Review, December 17, 2012) http://oig.nasa.gov/Special-Review/SpecialReview(12-17-12).pdf

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.

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5 AUDITS AND INVESTIGATIONSInfrastructure and Facilities Management NASAs Effort to Reduce Unneeded Infrastructure infrastructure as a high priority and top struggled with reducing its infrastructure and Agency continues to retain real property that is Built in 1965, Marshalls Advanced Engine Test Facility was last used in 1999. Source: NASA.

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6 and organizational changes to centralize decision authority over infrastructure the Agency to strategically assess divest itself of facilities that are effect on the Agencys ability to reduce its real property portfolio noted that the Agencys efforts the cultural and political obstacles reduce unneeded infrastructure and that an independent outside NASAs Efforts to Reduce Unneeded Infrastructure and Facilities (IG-13-008, February 12, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-008.pdf Due to uncertain requirements for its new heavy-lift rocket development project, NASA will not know until after 2015 whether it needs to retain Kennedys Booster Recovery Slip. Until a decision is made, the Agency plans to maintain the facility at a cost of nearly $2.6 million per year. Source: NASA.

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October 1, 2012March 31, 2013 7 NASAs Environmental Remediation Efforts at the Santa Susana Field Laboratory publicly stated that it intends to preserve its portion for use as open space site to a level that exceeds the generally accepted standard necessary to protect

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NASA Oce of Inspector General Semiannual Report 8 NASAs Environmental Remediation Efforts at the Santa Susana Field Laboratory (IG 13-007, February 14, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-007.pdf Review of NASAs Explosives Safety Program

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October 1, 2012March 31, 2013 9 Review of NASAs Explosives Safety Program (IG-13-013, March 27, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-013.pdf

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NASA Oce of Inspector General Semiannual Report 10 Ongoing Audit Work NASAs Environmental Remediation Efforts

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October 1, 2012March 31, 2013 11 Acquisition and Project Management Mars Atmosphere and Volatile Evolution (MAVEN) Project 1 successfully addressed several of these challenges by using a disciplined Artists concept of MAVEN in orbit of Mars. Source: NASA. 1 NASA OIG, NASAs Challenges to Meeting Cost, Schedule, and Performance Goals (IG-12-021, September 27, 2012).

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NASA Oce of Inspector General Semiannual Report 12 Mars Atmosphere and Volatile Evolution (MAVEN) Project (IG-13-009, February 21, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-009.pdf NASAs Internal Controls for Awards with Small Businesses

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October 1, 2012March 31, 2013 13 Review of NASAs Internal Controls for Awards with Small Businesses (IG-13-010, February 28, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-010.pdf NASA Contractor Employees Plead Guilty Company Executives Indicted for Defrauding the U.S. Government

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14 Government Contractors Agree to Civil Settlement and Default Judgment Civil Settlement with Government Contractor University Agrees to Civil Settlement Contractor Agrees to Civil Settlement

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October 1, 2012March 31, 2013 15 Former NASA Scientist Enters into Civil Settlement Florida Entities Resolve Misuse of NASA and Department of Commerce Grants Contractors Suspended from Doing Business with the U.S. Government

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16 Former Principal Investigator Debarred for Misuse of Funds Former NASA Program Manager Debarred for Ethics Violations Ongoing Audit Work Audit of NASAs Orbiting Carbon Observatory-2 Project NASAs Use of Award-Fee Contracts

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October 1, 2012March 31, 2013 17 NASAs Strategic Sourcing Program Budget directed Federal agencies to develop strategic sourcing plans that would NASAs Award Closeout Process NASAs Management of Space Act Agreements

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NASA Oce of Inspector General Semiannual Report 18 Human Exploration and Space Operations Alaska Moon Rock Returned Ongoing Audit Work

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October 1, 2012March 31, 2013 19 NASAs Efforts to Fully Utilize the U.S. Segment of the International Space Station NASAs Development of the Multi-Purpose Crew Vehicle NASAs 2010 Authorization Act led to changes in national space exploration NASAs Decision Process for Space Launch System Core Stage Testing to refurbish the test stand resulted in the best value for the taxpayer and best

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NASA Oce of Inspector General Semiannual Report 20 Information Technology Security and Governance NASAs Process for Acquiring Information Technology Security Assessment and Monitoring Tools process to enable greater visibility over existing inventory and planned

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October 1, 2012March 31, 2013 21 Audit of NASAs IT Security Assessment and Monitoring Tools (IG-13-006, March 18, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-006.pdf Fiscal Year 2012 Audit of NASAs Compliance with the Federal Information Security Management Act Security Training Federal Information Security Management Act: Fiscal Year 2012 Evaluation (IG-13-001, October 10, 2012) http://oig.nasa.gov/audits/reports/FY13/IG-13-001-summary.pdf

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NASA Oce of Inspector General Semiannual Report 22 Romanian National Arrested and Indicted Ongoing Audit Work NASAs IT Governance NASAs Progress in Adopting Cloud-Computing Technologies Security of NASAs Mobile Computing Devices

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October 1, 2012March 31, 2013 23 Financial Management NASA Receives Clean Opinion on FY 2012 Financial Statements The Inspector Generals transmittal letter and PwCs audit reports can be found in the Financials section of NASAs FY 2012 Agency Financial Report http://www.nasa.gov/pdf/707292main_FY12_AFR_121412_FINALv508.pdf Audit of NASAs Compliance with the Improper Payments Information Act for Fiscal Year 2012

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NASA Oce of Inspector General Semiannual Report 24 NASAs Compliance with the Improper Payments Information Act for Fiscal Year 2012 (March 14, 2013) http://oig.nasa.gov/audits/reports/FY13/IG-13-011.pdf

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October 1, 2012March 31, 2013 25 Purchase Card Investigation Results in Recommendations for Improvement Ongoing Audit Work Audit of Fiscal Years 2011 and 2012 NASA-Sponsored Conferences Audit of NASAs FY 2013 Financial Statements

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NASA Oce of Inspector General Semiannual Report 26 Other MattersNASAs Compliance with Federal Export Controls The Inspector Generals Annual Federal Export Control Compliance Letter to Congress (January 29, 2013) http://oig.nasa.gov/readingRoom/LettertoCongressReviewofNASAsCompliancewithFederalExportControlLaws(NA).pdf Former Langley Exchange Employee Debarred for Theft Former Contractor Pleads Guilty to Theft

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October 1, 2012March 31, 2013 27 Former NASA Contractor Employee Charged with theft of personal property following a joint investigation by NASA security NASA Employee Sentenced for Forgery

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NASA Oce of Inspector General Semiannual Report 28 NASAS TOP MANAGEMENT AND PERFORMANCE CHALLENGES 1. Future of U.S. Human Space Flight

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October 1, 2012March 31, 2013 29 2. Project Management

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NASA Oce of Inspector General Semiannual Report 30 3. Infrastructure and Facilities Management distribution of facilities and other infrastructure consistent with the Agencys NASA leadership in this area is to reduce unneeded and duplicative property in

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October 1, 2012March 31, 2013 31 4. Acquisition and Contract Management contracts to procure goods and services and provide funding to grant and award are continually challenged to ensure that the Agency pays contractors and that it included unallowable costs in calculating overhead rates and another

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NASA Oce of Inspector General Semiannual Report 32 5. Information Technology Security and Governance 2012 Report on NASAs Top Management and Performance Challenges (November 8, 2012) http://oig.nasa.gov/NASA2012ManagementChallenges.pdf

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October 1, 2012March 31, 2013 33 CONGRESSIONAL TESTIMONY IG Statements: Top Challenges for Science Agencies: Report from Inspectors General Part 1 http://oig.nasa.gov/congressional/HouseHearing_02_28_2013.pdf IG Statements: Oversight of the National Aeronautics and Space Administration http://oig.nasa.gov/congressional/FinalWrittenStatement_03_13_2013.pdf

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34 LEGAL ISSUESWhistleblower Protection Ombudsman Contractor Employee Whistleblower Protection

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October 1, 2012March 31, 2013 35 REGULATORY REVIEW NASA Procedural Requirements (NPR) 9640 Draft 1, Settling Claims Against NASA General Programs NASA Policy Directive (NPD) 9710.1W, Delegation of Authority to Audit of NASA Purchase and Travel Card Programs Delegation of Authority Travel Self-Authorization/Self-Approval NPR 100.1A, NASA Protective Services Program Requirements

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NASA Oce of Inspector General Semiannual Report 36 OUTREACH ACTIVITIES and Budget on revisions to a variety of the circulars that govern federal

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37

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38 AWARDSCIGIE Awards Ceremony Back row: IG Paul K. Martin, Gerardo Saucedo, Jiang Yun Lu, Tiffany Xu, AIGA Jim Morrison. Front row: Simon Chan, Ron Yarborough, Stephen Siu, Raymond Tolomeo.

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October 1, 2012March 31, 2013 39 Back row: IG Martin, Sean Zadig, Paul Arnold, Robert Steinau, Michael Ball, AIGI Kevin H. Winters. Front row: Frank Gore, Haley Hawkins, Anthony Pavlik, Elaine Mylod, Defense Contract Audit Agency Investigative Auditor.

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NASA Oce of Inspector General Semiannual Report 40 Left to right: IG Martin, Sean Zadig, Michael Ball, Jamease Todd, Robert Steinau, AIGI Kevin H. Winters.

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October 1, 2012March 31, 2013 41 Left to right: AIG Hugh Hurwitz, IG Martin, Charles Cephas, Steve Clevenger, William Todd, James Akers.

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NASA Oce of Inspector General Semiannual Report 42 Left to right: U.S. Attorney Neil H. McBride, Eastern District of Virginia; Assistant U.S. Attorney Craig P. Wittman, Civil Division; AIGI Kevin H. Winters; SAC Michael W. Sonntag; Managing Assistant U.S. Attorney Robert J. Seidel, Jr.

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43 Left to right: IG Martin, Lunar Curator (retired) Dr. Gary Lofgren, JSC Director Ellen Ochoa. Left to right: IG Martin, Executive Assistant Diana Norman, JSC Director Ochoa. Left to right: IG Martin, Attorney Rebecca Bresnik, JSC Director Ochoa.

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45 AppendixesA. Inspector General Act Reporting Requirements .............. 47 B. Statistical Information Table 1: Audit Products and Impact ......................... 48 Table 2: Prior Audit Recommendations Yet to Be Implemented ............................. 50 Table 3: Audits with Questioned Costs ....................... 52 Table 4: Audits with Recommendations that Funds Be Put to Better Use .......................... 52 Table 5: Status of A-133 Findings and Questioned Costs Related to NASA Awards ...................... 52 Table 6: Legal Activities and Reviews ........................ 53 Table 7: Oce of Investigations Activities .................... 53 Table 8: DCAA Audit Reports with Questioned Costs and Recommendations that Funds Be Put to Better Use; Amounts Agreed To .......................................... 55 C. Peer Reviews ............................................... 56 D. Glossary and Acronyms ..................................... 57 E. NASA OIG Oces of Audits and Investigations ............... 61

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NASA Oce of Inspector General Semiannual Report

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47 Appendix A. Inspector General Act Reporting Requirements INSPECTOR GENERAL ACT CITATION REQUIREMENT DEFINITION CROSSREFERENCE PAGE NUMBERS Section 4(a)(2) Review of Legislation and Regulations 37 Section 5(a)(1) Signicant Problems, Abuses, and Deciencies 5 Section 5(a)(2) Recommendations for Corrective Actions 5 Section 5(a)(3) Prior Signicant Audit Recommendations Yet to Be Implemented 53 Section 5(a)(4) Matters Referred to Prosecutive Authorities 58 Sections 5(a)(5) and 6(b)(2) Summary of Refusals to Provide Information None Section 5(a)(6) OIG Audit Products Issued Includes Total Dollar Values of Questioned Costs, Unsupported Costs, and Recommendations that Funds Be Put to Better Use 51 Section 5(a)(7) Summary of Signicant Audits and Investigations 5 Section 5(a)(8) Total Number of Reports and Total Dollar Value for Audits with Questioned Costs 55 Section 5(a)(9) Total Number of Reports and Total Dollar Value for Audits with Recommendations that Funds Be Put to Better Use 56 Section 5(a)(10)Summary of Prior Audit Products for which No Management Decision Has Been Made 56 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 Section 5(a)(14) Peer Review Conducted by Another OIG 60 Section 5(a)(15) Outstanding Recommendations from Peer Reviews of the NASA OIG None Section 5(a)(16) Outstanding Recommendations from Peer Reviews Conducted by the NASA OIG NoneDebt Collection

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4848 Appendix B. Statistical InformationTable 1: Audit Products and Impact REPORT NO./ DATE ISSUED TITLE IMPACT Audit Area: Infrastructure and Facilities Management IG-13-008 NASAs Eorts to Reduce Unneeded Infrastructure Identied issues that NASA must address 02/12/13 and Facilities to manage the Agencys underutilized infrastructure and facilities. IG-13-007 NASAs Environmental Remediation Eorts at the Identied issues that NASA must address to 02/14/13 Santa Susana Field Laboratory eectively utilize its limited environmental remediation program resources. IG-13-013 Review of NASAs Explosives Safety Program Identied internal control deciencies that 03/27/13 need improvement to protect NASA personnel, property, and the public from the potentially catastrophic eects of energetic materials. Audit Area: Acquisition and Project Management IG-13-009 Review of Mars Atmosphere and Volatile Evolution Recognized the management, initiatives, and 02/21/13 (MAVEN) Project tools used to successfully control Project cost and schedule and encouraged NASA to capture and share lesson learned. IG-13-010 Review of NASAs Internal Controls for Awards with Recognized and pointed out the fraud 02/28/13 Small Business potential in the Government-wide selfcertication process and referred the issue to the Government Accountability Oce and the Small Business Administration for further consideration. Audit Area: Information Technology Security and Governance IG-13-001 Federal Information Security Management Act: Veried progress and identied areas for 10/10/12 Fiscal Year 2012 Evaluation improvements in NASAs IT security controls. IG-13-006 NASAs Process for Acquiring Information Assessed NASAs process for acquiring IT 03/18/13 Technology Security Assessment and assessment and monitoring tools and identied Monitoring Tools opportunities to capitalize on eciencies and leverage purchasing power on critical IT security investments.

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49 Table 1: Audit Products and Impact (continued) REPORT NO./ DATE ISSUED TITLE IMPACT Audit Area: Financial Management IG-13-002 Transmittal of the Final Report, NASA Network Improvements in the security of the Agencys 10/25/12 Penetration Testing Report, Prepared by PricewaterhouseCoopers, in Connection with the Audit of NASAs Fiscal Year 2012 Financial Statements nancial systems. IG-13-003 Audit of the National Aeronautics and Space Improvements in NASAs ability to provide auditable 11/15/12 Administrations Fiscal Year 2012 Financial Statements nancial statements and sucient evidence to support the nancial statements throughout the scal year and at year end. IG-13-004 FY 2012 NASA Special-Purpose Financial Statement Improvements in NASAs ability to provide auditable 11/16/12 Audit (IG Transmittal Letter and IPA Report) special-purpose nancial statements and sucient evidence to support the nancial statements throughout the scal year and at year end. IG-13-005 12/12/12 FY 2012 Financial Statement Audit Management Letter Improvements in the eectiveness of the controls over nancial reporting and the information technology control environment. IG-13-011 Audit of NASAs Compliance with the Improper Identied specic areas of focus to ensure the 03/14/13 Payments Information Act for Fiscal Year 2012 Agencys compliance with the Improper Payments Information Act of 2002 and the Improper Payments Elimination and Recovery Act of 2010. Audit Area: Other Audits No number NASAs Compliance with Federal Export Controls Notied Congress of security weaknesses 01/29/13 that may aect NASAs compliance with export control laws

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50 Table 2: Prior Audit Recommendations Yet to Be Implemented REPORT NO./ DATE ISSUED TITLE DATE RESOLVED NUMBER OF RECOMMENDATIONSLATEST TARGET CLOSURE DATEOPEN CLOSEDNEW SINCE LAST REPORTING PERIOD Audit Area: Acquisition and Project Management IG-12-019 Audit of NASA Grant Awarded to HudsonAlpha 9/20/2012 4 4 11/23/2013 8/3/12 Institute for Biotechnology IG-12-018 Audit of NASA Grants Awarded to the Philadelphia 7/26/2012 5 3 4/30/2013 7/26/12 College Opportunity Resources for Education IG-12-016 Audit of NASA Grants Awarded to the Alabama 6/22/2012 1 0 8/1/2013 6/22/12 Space Science Exhibit Commissions U.S. Space and Rocket Center Audit Area: Infrastructure and Facilities Management IG-12-020 NASAs Infrastructure and Facilities: An Assessment 8/9/2012 8 0 9/30/2013 8/9/12 of the Agencys Real Property Leasing Practices Audit Area: Information Technology Security and Governance IG-12-017 Review of NASAs Computer Security Incident 8/7/2012 3 0 9/30/2014 8/7/12 Detection and Handling Capability Audit Area: Financial Management IG-12-015 5/1/12 NASAs Eorts to Identify, Report, and Recapture Improper Payments 7/26/2012 4 5 11/30/2013REPORTED IN PREVIOUS SEMIANNUAL REPORTS Audit Area: Acquisition and Project Management IG-12-013 3/1/12 Audit of NASAs Process for Transferring Technology to the Government and Private Sector 3/1/2012 2 4 9/3/2013 IG-12-012 3/6/12 Review of NASAs Lessons Learned Information System 3/6/2012 3 1 10/31/2013 IG-12-009-R 2/2/12 NASAs Management of Small Business Innovation Research and Small Business Technology Transfer Contracts Funded by the Recovery Act (Redacted) 2/2/2012 3 2 3/31/20131IG-09-017 7/27/09 Opportunities to Improve the Management of the Space Flight Awareness Honoree Launch Conference Event 7/27/2009 1 0 8/31/20131 The OIG is working with management to determine a revised target closure date.

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51 Table 2: Prior Audit Recommendations Yet to Be Implemented (continued) REPORT NO./ DATE ISSUED TITLE DATE RESOLVED NUMBER OF RECOMMENDATIONS LATEST TARGET CLOSURE DATE OPEN CLOSED Audit Area: Space Operations and Exploration IG-11-016 Preparing for the Space Shuttle Programs 3/15/2011 4 3 6/15/2013 2/17/11 Retirement: Review of NASAs Controls over Public Sales of Space Shuttle Property Audit Area: Infrastructure and Facilities Management IG-12-008 12/19/11 NASAs Infrastructure and Facilities: An Assessment of the Agencys Real Property Master Planning 12/19/2011 3 0 9/30/2013 IG-11-024 8/4/11 NASA Infrastructure and Facilities: Assessment of Data Used to Manage Real Property Assets 8/4/2011 1 2 6/30/2013 Audit Area: Information Technology Security and Governance IG-12-006 12/5/11 NASA Faces Signicant Challenges in Transitioning to a Continuous Monitoring Approach for Its Information Technology Systems 12/5/2011 7 0 3/29/20132IG-11-017 3/28/11 Inadequate Security Practices Expose Key NASA Network to Cyber Attack 3/28/2011 1 2 8/30/2013 IG-10-024 9/16/10 Review of NASAs Management and Oversight of Its Information Technology Security Program 9/16/2010 2 1 6/29/2013 IG-10-019 9/14/10 Audit of NASAs Eorts to Continuously Monitor Critical Information Technology Security Controls 9/14/2010 2 0 9/30/2013 IG-10-013 5/13/10 Review of the Information Technology Security of [a NASA Computer Network] 5/13/2010 2 0 9/30/2013 IG-10-013-a 7/1/10 Addendum Audit Area: Financial Management IG-12-010 Audit of NASAs Purchase and Travel Card Programs 8/31/12 6 9 5/1/2013 2/16/12 Audit Area: Other IG-11-026 9/12/11 NASAs Grant Administration and Management 3/8/2012 5 4 8/1/2013 IG-11-023 8/10/11 NASAs Payments for Academic Training and Degrees 10/27/2011 6 0 9/30/2013 IG-11-004 12/13/10 Review of the Jet Propulsion Laboratorys Occupational Safety Program 1/18/2011 3 12 10/31/2013 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 11/13/2008 1 4 6/30/20132 The OIG is reviewing managements request for closure.

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52 Table 3: Audits with Questioned Costs NUMBER OF AUDIT REPORTS TOTAL QUESTIONED COSTS No management decision made by beginning of period 2 $261,487 Issued during period 0 $0 Needing management decision during period 2 $261,487 Management decision made during period Amounts agreed to by management Amounts not agreed to by management 2 0 $261,487 No management decision at end of period Less than 6 months old More than 6 months old 0 0 n/aTable 4: Audits with Recommendations that Funds Be Put to Better Use NUMBER OF AUDIT REPORTS TOTAL FUNDS TO BE PUT TO BETTER USE No management decision made by beginning of period 0 n/a Issued during period 0 n/a Needing management decision during period 0 n/a Management decision made during period Amounts agreed to by management Amounts not agreed to by management 0 0 n/a No management decision at end of period Less than 6 months old More than 6 months old 0 0 n/a 0Table 5: Status of A-133* Findings and Questioned Costs Related to NASA Awards Total audits reviewed 13 Audits with ndings 13 Findings and Questioned Costs NUMBER OF FINDINGS QUESTIONED COSTS Management decisions pending, beginning of reporting period Findings added during the reporting period Management decision made during reporting period Agreed to by management Not agreed to by management Management decisions pending, end of reporting period 299 22 (11) (22) 288 $18,451,677 $365,955 ($2,092) $2,511,795 $16,303,745 Oce of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Prot Organizations, requires Federal award recipients to obtain audits of their Federal awards.

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53 Table 6: Legal Activities and Reviews Freedom of Information Act matters 9 Appeals 0 Inspector General subpoenas issued 74 Regulations reviewed 13Table 7: Oce of Investigations Activitiesa. Complaint Intake Disposition SOURCE OF COMPLAINT ZERO FILES1ADMINISTRATIVEINVESTIGATIONS2MANAGEMENTREFERRALS3PRELIMINARYINVESTIGATIONS4TOTAL Hotline 44 7 6 14 71 All others 48 14 3 75 140 Total 92 21 9 89 2111 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 noncriminal 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 investigations1301 Full investigations evolve from preliminary investigations that result in a reasonable belief that a violation of law has taken place.c. Cases Pending at End of Reporting Period Preliminary investigations 90 Full criminal/civil investigations 98 Administrative investigations 43 Total 231d. Qui Tam1 Investigations2 Opened this reporting period11 Pending at end of reporting period2101 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 76 Indictments/criminal information 13 Convictions/plea bargains 10 Sentencing 4 Civil settlements/judgments 9

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54 NASA Oce of Inspector General Semiannual Report Table 7: Oce of Investigations Activities (continued)f. Administrative Actions Recommendations to NASA management for disciplinary action 16 Involving a NASA employee 11 Involving a contractor employee 3 Involving a contractor rm 1 Other 1 Administrative/disciplinary actions taken 21 Against a NASA employee 8 Against a contractor employee 3 Against a contractor rm Procedural change implemented 10 Recommendations to NASA management on program improvements 8 Matters of procedure 6 Safety issues or concerns 2 Referrals to NASA management for review and response 12 Referrals to NASA management information only 11 Referrals to the Oce of Audits 13 Referrals to Security or other agencies 12 Suspensions or debarments from Government contracting 14 Involving an individual 6 Involving a contractor rm 8g. Investigative Receivables and Recoveries Judicial $24,212,718 Administrative1$1,273,474 Total $25,486,192 Total to NASA $6,251,0091 Includes amounts for cost savings to NASA as a result of investigations.

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55 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; Amounts Agreed To1, 2 AMOUNTS IN ISSUED REPORTS AMOUNTS AGREED TO3Questioned costs $5,460,000 $6,374,000 Funds to be put to better use $1,182,000 $12,480,0001is data is provided to the NASA Oce of Inspector General 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.2 e data presented does not include statistics on audits that resulted in contracts not awarded or in which the contractor was not successful.3 Amounts agreed to include amounts from reports issued in previous semiannual reporting periods.

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56 Appendix C. Peer Reviews No external peer reviews of another federal audit organization were conducted

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57 Appendix D. Glossary and AcronymsGlossary Administrative Investigation. Investigative Recoveries. Investigative Referrals. Judicial Actions. Latest Target Closure Date. The

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58 A cost that is Recommendation Resolved. Qui Tam. An unsupported cost is a cost

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59 AcronymsAIGA AIGI AIGMP APM APT CFO CIGIE CIO CPIC DCAA Defense Contract Audit Agency ELMT ESO FY IG IPERA IPIA ISS IT JPL JSC MAVEN NPD NPR NRA NSF National Science Foundation OA OCIO

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60 OCO-2 OI OIG OMP OPS PwC SBIR SLS TRDA

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61 October 1, 2012March 31, 2013 APPENDIXES Appendix E. NASA OIG Oces of Audits and InvestigationsNASA OIG Headquarters Ames Research Center Glenn Research Center at Lewis Field Goddard Space Flight Center Code 190 Jet Propulsion Laboratory Johnson Space Center Kennedy Space Center Langley Research Center Marshall Space Flight Center Stennis Space Center Ames Research Center California Jet Propulsion Laboratory California Johnson Space Center Texas Stennis Space Center Mississippi Marshall Space Flight Center Alabama Kennedy Space Center Florida Langley Research Center Virginia NASA Headquarters Washington, DC Goddard Space Flight Center Maryland Glenn Research Center Ohio 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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OIG HOTLINE1 / TDD: 1 GO TO: http://oig.nasa.gov/hotline.html WRITE: NASA Ofce of Inspector General P.O. Box 23089, LEnfant Plaza Station Washington, DC 20026 WEBSITE: http://oig.nasa.gov