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We are required by the Consolidated Appropriations Act of 2008 (Act) to audit NASA’s FY 2008 conference with costs exceeding $20,000. The Act requires the NASA Administrator to submit quarterly reports to the Inspector General with detailed cost and contracting information for use by us in conducting our work. The overall objective will be to review and analyze the reports to assess whether NASA complied with the requirements of the law; submitted complete, accurate, and reliable information to the Inspector General; and followed Federal contracting procedures and Federal travel regulations to minimize conference costs.

Determine whether project requirements have been adequately defined to ensure that the IAM/PP&E module provides: (1) an accurate, timely valuation of PP&E; (2) improved valuation, capitalization, and depreciation processes; (3) improved audit trail for capitalized PP&E; (4) standardization of NASA-held and contractor-held property management processes; (5) elimination of manual processes; and (6) reduced operational costs.

To determine whether the Constellation Program’s FY 2008 budget was prepared in accordance with Office of Management and Budget Circular No. A-11, “Preparation, Submission, and Execution of the Budget,” and NASA Financial Management Requirements and was supported.

To determine whether the audit work for the NASA Exchange – Kennedy Space Center financial statement audit was performed in accordance with generally accepted government auditing standards for financial audits as issued by the Comptroller General of the United States.

Ernst & Young LLP, an independent public accounting firm, is contracted to perform NASA’s fiscal year 2008 consolidated financial statement audit with oversight by the OIG staff. The audit will be conducted in accordance with generally accepted government auditing standards and Office of Management and Budget Bulletin No. 07-04, “Audit Requirements for Federal Financial Statements,” September 4, 2007, and subsequent issuances.

To evaluate the effectiveness of NASA’s processes for Personal Identity Verification (PIV) cards to ensure that required safeguards are in place to prevent unauthorized access to Agency facilities, systems, and data.

Evaluate NASA's compliance with Federal Information Security Management Act and Agency Privacy Management requirements and provide the Office of Management and Budget with our independent assessment.

To determine the extent to which NASA has implemented DCAA audit recommendations during the administration of cost-reimbursable procurement actions.

To evaluate whether the International Space Station contracting officers effectively used cost and price analyses to ensure NASA contracts and applicable contract modifications were negotiated at fair and reasonable costs and prices.

To determine whether NASA effectively assessed test operations requirements for rocket propulsion systems testing and components testing and employed a valid cost-benefit analysis in determining which test sites to include within the Test Operations Contract.

To determine whether security services provided under the Joint Base Operations Support Contract (JBOSC) at Kennedy Space Center comply with NASA Security Program requirements. Specifically, we will assess the basis and process for determining reductions in force; whether existing security service staffing levels and physical security procedures adequately address Federal and Agency threat and risk assessments; and whether security services comply with applicable NASA policies and procedures.

To determine whether NASA is effectively managing the SOFIA Project to accomplish the near- and long?term objectives while meeting established milestones and controlling costs.

To determine whether NASA is working effectively with the Joint Planning and Development Office to accomplish the NextGen development. This audit will be conducted with the assistance of the Department of Transportation Office of Inspector General.

To evaluate whether NASA contractors and grantees, including universities, have effectively controlled the transfer of critical technologies and technical information to foreign nationals and countries of concern and whether NASA adequately reviewed publications and presentations for export-controlled technology prior to their release.

To evaluate the management of the Orion Crew Exploration Vehicle (Orion) acquisition.

To evaluate the pre-acquisition planning for the Constellation Space Suit System, to include the acquisition approach, design architecture, cost and schedule estimates, contracting vehicle, and oversight structure. We will also review internal controls as they relate to the overall objective.

To determine whether the roles and responsibilities for the review, approval, and release of Scientific and Technical Information are adequately defined and documented and whether NASA has effectively implemented those processes in accordance with established guidance.