DISCUSSION DRAFT AUDIT REPORT Assignment Number A-03-0XX-00

September 24, 2004 NASA’s Travel Module Lacks Management Control Structure and Compliance With Federal Requirements (IG-04-027) Released by: Original Signed By David M. Cushing, Assistant Inspector General for Auditing In Brief What We Did What We Found We performed an audit of the travel We found that the travel module was not module to determine if the module in compliance with JFMIP requirements for Federal travel systems in two key (1) complied with requirements areas: (1) required reporting capabilities, established by the Joint Financial Management Improvement Program and (2) interface with the core financial (JFMIP)—a joint and cooperative system. The lack of compliance with Federal undertaking of the JFMIP requirements in those two areas created a management control weakness Department of the Treasury, the in which NASA management was Government Accountability Office, the Office of Management and unable to monitor and document Agency Budget, and the Office of Personnel travel expenditures and transactions from initiation through final posting to Management designed to improve Agency accounting records. In addition, financial management practices in because of the reporting and integration Government, and (2) contained appropriate management controls limitations, it was impossible to for monitoring NASA’s determine whether, in ...