Validation and Verification of Selected NASA Fiscal Year 2001 Performance Data Related to the Government Performance and Results Act

The audit report, “Validation and Verification of Selected NASA Fiscal
Year 2001 Performance Data Related to the Government Performance and
Results Act,” (IG-02-025) has been posted to the NASA Office of
Inspector General Web site at:
http://www.hq.nasa.gov/office/oig/hq/ig-02-025.pdf

We audited the accuracy and reliability of performance data for
selected Government Performance and Results Act (GPRA) annual
performance goals (APG’s) in the Agency’s fiscal year (FY) 2001
Performance Report. The Performance Report is intended to be used by
NASA, Congress, and the Office of Management and Budget to assess the
Agency’s overall performance and to make decisions on programs and
funding levels. The NASA Chief Financial Officer (CFO) obtains and
aggregates performance results from NASA organizations and prepares the
Performance Report.

Results of Audit

For 12 (63 percent) of the 19 APG’s reviewed, we considered the
supporting data and information to be adequate and did not identify any
significant problems with reported actual performance. However, for
seven APG’s, we found that either the initially reported performance
was not fully reliable or the presentation of results was unclear and
imprecise. For example, three NASA organizations initially reported
that certain projects had been accomplished when, in fact, supporting
data showed the projects either were not completed or were not
completed within the subject fiscal year. In addition, NASA
organizations did not always disclose limitations in the data that
supported the reported performance results. Based on the current
finding and similar results from previous GPRA audits, it is possible
that reported performance for some of the 69 APG’s not reviewed may
also not be fully reliable or clearly presented.

Recommendations

We recommended that the NASA Deputy CFO for Financial Management
emphasize in the data call letter to NASA organizations that they
verify and validate actual performance to ensure that reported
performance results accurately reflect supporting data and performance
achieved during the subject fiscal year. We also recommended that the
Deputy CFO for Financial Management emphasize that reported results be
aligned with planned performance and that data limitations be
disclosed.

Management’s Response

Management concurred with all the recommendations, and we consider
management’s comments responsive.

To comment on this report, please send e-mail to igrelease@hq.nasa.gov.