United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-11-21 monographic deposited born digital 28 p. GA 1.13:GAO-04-118 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-118 P0b002ee180384b6c f:d04118 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-04-118 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-118 GAO-04-118 Budgetary reserves Cost control Financial management systems Future budget projections Life cycle costs Internal controls Program management NASA Integrated Financial Management Program Other Written Product A08904 The National Aeronautics and Space Administration (NASA) has struggled to implement a fully integrated financial management system. The lack of such a system has affected the agency's ability to control program costs, raising concerns about the management of its most costly programs, including the space shuttle program and the International Space Station. In April 2000 NASA initiated the Integrated Financial Management Program (IFMP)--its third effort to improve the agencywide management of its resources. Implementation is expected by fiscal year 2006 with an estimated life-cycle cost of nearly $1 billion. This report (1) assesses NASA's methodology for preparing the current life-cycle cost estimate for implementing IFMP, (2) determines whether NASA's current schedule is reasonable, and (3) evaluates NASA's processes for ensuring adequate cost contingencies. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-118/html/GAOREPORTS-GAO-04-118.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-118/pdf/GAOREPORTS-GAO-04-118.pdf GAO-04-118 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-118 Other Written Product GAO-04-118; Business Modernization: Disciplined Processes Needed to Better Manage NASA's Integrated Financial Management Program; Budgetary reserves Cost control Financial management systems Future budget projections Life cycle costs Internal controls Program management NASA Integrated Financial Management Program