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 2007-03-01 monographic deposited born digital 16 p. GA 1.13:GAO-07-306R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-306R P0b002ee1803924f2 f:d07306r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-07-306R machine generated eng fdlp REPORT GAOREPORTS-GAO-07-306R GAO-07-306R Accountability Assets Facility repairs Federal facilities Federal property Internal controls Lessons learned Program evaluation Real estate leases Real property Research and development facilities Transparency Correspondence A66384 In 2003, the National Aeronautics and Space Administration (NASA) was authorized to demonstrate enhanced use leasing (EUL) at two centers, allowing the agency to retain the proceeds from leasing out underutilized real property and to accept in-kind consideration in lieu of cash for rent. NASA selected Ames Research Center and Kennedy Space Center for the demonstration program. The agency had requested that Congress extend this authority to additional NASA centers during formulation of the NASA Authorization Act of 2005. NASA's request was not granted. Instead, Section 710 of the NASA Authorization Act of 2005 (Public Law 109-155) directed GAO to review NASA's EUL program. We examined (1) the financial impact of the EUL authority on NASA and whether EUL revenue and other financial benefits would have been realized without the authority, (2) NASA's use of the authority and whether the arrangements made under the authority would have been made in the absence of the authority, and (3) what controls are in place to ensure accountability and transparency and to protect the government. The act also directed GAO to report back to the Congress by December 30, 2006. We presented our preliminary findings to Congress in December 2006. Because of Congress's interest in how NASA is implementing its EUL authority, we are enclosing the full briefing that supported that December presentation with this report, along with a summary of our findings and conclusions. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-306R/html/GAOREPORTS-GAO-07-306R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-306R/pdf/GAOREPORTS-GAO-07-306R.pdf GAO-07-306R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-306R Correspondence GAO-07-306R; NASA: Enhanced Use Leasing Program Needs Additional Controls; Accountability Assets Facility repairs Federal facilities Federal property Internal controls Lessons learned Program evaluation Real estate leases Real property Research and development facilities Transparency Public Law 109-155