IG-00-050

AUDIT

REPORT NASA'S USE OF

SMARTPAY PURCHASE CARDS

September 25, 2000

National Aeronautics and

Space Administration

OFFICE OF INSPECTOR GENERAL
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at (202) 358-1232, or visit www.hq.nasa.gov/office/oig/hq/issuedaudits.html.

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Code W

NASA Headquarters

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Reader Survey

Please complete the reader survey at the end of this report or at

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Acronyms

APC Agency Program Coordinator

EAGLS Electronic Account Government Ledger System

FAR Federal Acquisition Regulation

GSA General Services Administration

IMPAC International Merchant Purchase Authorization Card
W September 25, 2000

TO: A/Administrator

FROM: W/Inspector General

SUBJECT: INFORMATION: Audit of NASA's Use of SmartPay Purchase Cards

Report Number IG-00-050

The NASA Office of Inspector General has completed an audit of NASA’s use of SmartPay

purchase cards. Overall, the NASA SmartPay Purchase Card program was effective.

Management had implemented appropriate controls over the majority (more than 95 percent) of

sampled purchases, and the purchases were efficient and cost-effective. We believe that Center

managers must continue their vigilance over purchases, however, because we found a small

number of sampled purchases of various items that did not meet the intent of the Federal

Acquisition Regulation (FAR) and other Federal guidance. (During the audit, my office also

received a Hotline complaint on another five purchases made with a purchase card.) The eight

purchases were for personal items, such as food or holiday decorations, or for other

questionable purposed prohibited by the FAR and Comptroller General guidance.

Consequently, the Agency cannot be assured that the Centers properly used appropriated funds

in these cases.

Background

NASA is participating in the SmartPay Purchase Card program in response to Executive Order

12352, "Federal Procurement Reforms," March 17, 1982, which called for reduced

administrative costs and burdens for both the Government and the private sector. As of July

28, 2000, NASA has 4,055 account holders participating in the purchase card program. In

fiscal year 1999, cardholders completed about 138,000 transactions valued at about $70.5

million.

The General Services Administration (GSA) administers the SmartPay Purchase Card Program.

GSA provides the control framework for the program, including use of the cards and the

approval and payment process. GSA policy addresses the purchase limits and management

approvals required by the program and other controls designed to minimize inappropriate use of

purchase cards.
2

NASA has implemented controls over the use of SmartPay Purchase Cards. The NASA FAR

Supplement, part 1813, “Simplified Acquisition Procedures,” 1 provides guidance for carrying

out model procedures for using the card. NASA Centers have implemented additional controls

in their local credit card programs. Contracting personnel at each Center are responsible for

program administration, which includes development of internal operating procedures. A

designated agency program coordinator (APC) at each Center is responsible for overall

management of the Center's credit card program. Approving officials for each cardholder serve

as key internal control points as they review individual cardholder purchases. Other controls

include: single purchase limits, monthly purchase limits, reconciliation of monthly invoices,

monitoring and training by APC’s, and supervisory review of credit card statements.

Recommendations

We recommended that the Associate Administrator for Procurement expand NASA guidance

on the use of purchase cards to include more specific examples of prohibited purchases and

approving officials' responsibilities. We also recommended that the Associate Administrator for

Procurement expand the required purchase card training to include additional emphasis on

approving officials' responsibilities in reviewing purchase card transactions for prohibited

purchases and on the use of purchase cards for food and refreshments, including the

combination of retirement and awards functions.

Management's Response ******

Management concurred with the finding and recommendations. The Associate Administrator

for Procurement plans to amend the NASA FAR Supplement to identify the areas to be

addressed in training. Additionally, he plans to require procurement officers to: (1) ensure that

training and guidance on the use of the purchase card include specific examples of prohibited

purchases and (2) continue to emphasize the importance of the role of the approving official in

reviewing purchase card transactions for detecting prohibited purchases in the initial training and

all subsequent refresher training and periodic audits.

The George C. Marshall Space Flight Center (Marshall) has already initiated action in recent

training sessions for approving officials by placing special emphasis on reviewing purchases to

ensure prohibited items are not acquired. In addition, Marshall guidance on the use of purchase

cards has been revised to increase controls over the process and to subject personnel who

misuse their card to disciplinary action.

 

1

 The NASA FAR Supplement implements FAR, Part 13, “Simplified Acquisition Procedures,” which

prescribes simplified procedures for the acquisition of supplies and services, the aggregate amount of which

does not exceed the simplified acquisition threshold of $100,000. The purpose of these procedures is to

reduce administrative costs and avoid unnecessary burdens for agencies and contractors.
3

The actions taken by management are responsive to the recommendations. We consider both

recommendations to be resolved for reporting purposes and will continue to monitor them until

they have been dispositioned. The actions planned and taken should ensure that NASA as an

organization and individual NASA installations effectively use SmartPay Purchase Cards in

pursuing the NASA mission.

[Original signed by]

Roberta L. Gross

Enclosure

Final Report on Audit of NASA's Use of SmartPay Purchase Cards
FINAL REPORT

AUDIT OF NASA'S USE

OF SMARTPAY PURCHASE CARDS
W September 25, 2000

TO: H/Associate Administrator for Procurement

FROM: W/Assistant Inspector General for Auditing

SUBJECT: Final Report on NASA's Use of SmartPay Purchase Cards

Assignment Number A0002200

Report Number IG-00-050

The subject final report is provided for your information and use. Please refer to the Results in

Brief for the overall audit results. Our evaluation of your responses has been incorporated into

the body of the report. Management comments were responsive to the recommended

corrective actions. For recommendations 1 and 2, we request that you notify us of the actions

taken, including the extent of testing performed to ensure corrective actions are effective.

Those recommendations will remain open.

If you have questions concerning the report, please contact Mr. Lorne A. Dear, Program

Director, Procurement Audits, at (818) 354-3360, Mr. Tony A. Lawson, Program Manager,

at (301) 286-6524, or Mr. Walter K. Curtis, Auditor-in-Charge, at (818) 354-9746. We

appreciate the courtesies extended to the audit staff. The final report distribution is in

Appendix D.

[Original signed by]

Russell A. Rau

Enclosure

cc:

B/Chief Financial Officer

G/General Counsel

JM/Acting Director, Management Assessment Division
NASA Office of Inspector General

IG-00-050

 A0002200 September 25, 2000

NASA’s Use of

SmartPay Purchase Cards

Introduction

NASA is participating in the SmartPay Purchase Card program in response to Executive Order

12352, "Federal Procurement Reforms," March 17, 1982, which called for reduced

administrative costs and burdens for both the Government and the private sector. As of July

28, 2000, NASA has 4,055 account holders participating in the purchase card program. In

fiscal year 1999, cardholders completed about 138,000 transactions at a value of

approximately $70.5 million.

The GSA administers the SmartPay Purchase Card Program. The GSA awarded a contract to

the Bank of America against which agencies write specific task orders. The NASA task order

on this contract was first awarded in November 1998 and currently extends through November

2000, with eight 1-year options. The GSA also provides the control framework for the

program, including use of the cards and the approval and payment process. The GSA policy

addresses the purchase limits and management approvals required by the program and other

controls designed to minimize inappropriate use of purchase cards.

NASA has implemented controls over the use of SmartPay Purchase Cards. The NASA FAR

Supplement, part 1813, “Simplified Acquisition Procedures,” provides guidance for carrying

out model procedures for using the card. NASA Centers have implemented additional controls

in their local credit card programs. Contracting personnel at each Center are responsible for

program administration, which includes development of internal operating procedures. A

designated APC at each Center is responsible for overall management of the Center's credit

card program. Approving officials for each cardholder serve as key internal control points as

they review individual cardholder purchases. Other controls include: single purchase limits,

monthly purchase limits, reconciliation of monthly invoices, monitoring and training by APC’s,

and supervisory review of credit card statements.

The overall audit objective was to evaluate the effectiveness of NASA’s credit card program.

Details on the audit objective, scope, and methodology are in Appendix A.
2

Results in Brief

Overall, the NASA SmartPay Purchase Card program was effective. Management had

implemented appropriate controls over the majority (more than 95 percent) of sampled

purchases, and the purchases were efficient and cost-effective. Center managers must remain

vigilant over purchases, however, because we found 8 of 234 sampled purchases of various

items that did not meet the intent of the FAR and other Federal guidance. With such purchases,

the proper use of appropriated funds is not assured.

Background

Federal Acquisition Regulation. FAR Part 1.104 states that the FAR applies to all

acquisitions as defined in Part 2 of the FAR, except where expressly excluded.2 FAR, Part

13.003, states that “agencies shall use the Governmentwide commercial purchase card and

electronic purchasing techniques to the maximum extent practicable in conducting simplified

acquisitions.”3 Part 13.201 states that the Governmentwide commercial purchase card shall be

the preferred method to purchase and to pay for micropurchases (that is, purchases less than

$2,500). Part 13.301 states that the Governmentwide commercial purchase card is authorized

for use in making and/or paying for the purchase of supplies, services, or construction. The

card may be used only for purchases that are otherwise authorized by law or regulation.

Comptroller General of the United States. In Ruling B-270199 dated August 6, 1996, the

Comptroller General of the United States stated that, “in general, appropriated funds are not

available to provide food to government employees at their official duty stations, unless specific

authority exists.” Two exceptions to this ruling allow food to be provided for selected training

sessions and meetings. Food may be provided at Government expense to employees attending

an authorized training program when the provision of that food is necessary to achieve the

objectives of the training program or for the employees to obtain the full benefit of the training.

According to the Comptroller General’s ruling:

A threshold test for providing food for employees at meetings and

conferences is whether the food in question was provided at a formal

conference or meeting involving topical matters of general interest to

governmental and nongovernmental participants, rather than at a

routine business meeting primarily involving day-to-day agency

operations and concerns.

Office of Federal Procurement Policy. The Administrator of the Office of Federal

Procurement Policy recommended, in a March 14, 1997 memorandum, that agency

 

2

FAR Part 2.101 defines “acquisition” as acquiring supplies or services (including construction) by and for

the use of the Federal Government by contract with appropriated funds.

3

 Simplified acquisitions are the acquisitions of supplies and services, including construction, research and

development, and commercial items that do not exceed the simplified acquisition threshold of $100,000.
3

procurement executives provide the option of using the purchase card and other electronic

payment methods appropriate for orders over the micropurchase threshold. He also asked that

the procurement executives work within their respective agencies to make program personnel

with access to purchase cards aware of the significant price savings and time savings available

by buying products through electronic catalogs rather than retail outlets.

General Services Administration. GSA provides management guidance to NASA and other

agencies participating in the SmartPay Purchase Card program. The guidance addresses

management controls over the card program including use of the cards and the approval and

payment process. The guidance also provides information on the savings available by using the

purchase card to effect more efficient procurement practices. A March 1999 report by the

Office of Intergovernmental Solutions, a part of the Office of Government Policy within GSA,

summarizes the required management controls in the purchase card program.

Controls over Use of Purchase Cards

Finding. Of 234 sampled purchases that we reviewed, 8 were for personal items, such as food

or Christmas decorations, or for other questionable purposes that are prohibited by the FAR,

the NASA FAR Supplement, and the Comptroller General’s guidance. The purchases

occurred because local guidelines did not specifically prohibit such items, local managers did not

adequately review planned or actual uses of the purchase cards, and training may not have

adequately addressed managers’ review and approval responsibilities. As a result, the Agency

cannot be assured that the Centers properly used appropriated funds in these cases.

NASA Guidance

NASA FAR Supplement, Part 1813.301, provides the following guidance regarding the use of

the Governmentwide commercial purchase card:

The procurement officer shall designate individual cardholders in

accordance with Center procedures, subject to the following limitations:

(i) Personnel other than contracting officers may be designated as

cardholders for micro-purchases and for individual orders under

[blanket purchase agreements]4 up to $5,000, provided they complete

training adequate to ensure appropriate use of the purchase card.

(ii) The procurement officer's designation shall be in writing and shall

specify the scope of the cardholder's authority.

(iii) The Center shall establish and maintain administrative procedures

and management controls required by the GSA. Purchases made with

the Governmentwide commercial purchase card shall comply with the

instructions and procedures issued by GSA as well as applicable parts

of the FAR and NASA FAR Supplement.

 

4

 The FAR, Part 13.303-1, defines a blanket purchase agreement as a simplified method of filling anticipated

repetitive needs for supplies or services by establishing “charge accounts” with qualified sources of

supply.
4

This section further states that the approving official for purchases made by the purchase card is

the individual who reviews and approves a cardholder’s monthly statement of purchases. The

approving official shall be the cardholder’s immediate or higher level supervisor; in no case shall

cardholders approve their own statement of purchases. Unless Center procedures otherwise

provide for their designation, the procurement officer shall designate approving officials.

As stated earlier, individual cardholders must receive adequate training to ensure appropriate

use of the purchase cards. Although the Office of Procurement makes training materials

available through its Internet library, each Center is responsible for developing a training

program. The NASA APC stated that NASA does not have a standard Agency-wide training

program on purchase cards use.

Use of Purchase Cards

Generally, cardholders are following NASA guidance and are making efficient use of the

SmartPay Purchase Cards. However, we found cases in which cardholders did not comply

with the NASA FAR Supplement and/or the Center guidance or made otherwise questionable

purchases, as illustrated below:

• One purchase of 150 mouse pads totaling $1,035. The invoice shows that the vendor had

been requested to deliver the mouse pads to a house located in a residential neighborhood

off the Center. The local approving official did not adequately review the documentation

associated with this purchase.

• Three purchases of Christmas decorations totaling $548. The cardholder believed these

were permissible purchases because they were not specifically prohibited by local guidance.

• Two purchases of flowers totaling $362 for a Christmas party and retirement reception.

The cardholder believed these were permissible purchases because they were for an office

function and were not specifically prohibited by local guidance.

• One purchase of “moon pies” (a snack item) totaling $115 for participants in a “fun run”

during a Center’s safety and total health day. In requesting and approving this transaction,

local management believed this purchase of food was permissible because the activity was

associated with a training-type activity. This expenditure does not meet the Comptroller

General’s allowable exceptions cited in Ruling B-270199 for either training sessions or

formal meetings and conferences.

• One purchase of a registration package totaling $5,000 for a political organization’s annual

convention. Although the approving official believed this transaction was permitted as part

of NASA’s community outreach efforts, the official may not have

adequately evaluated the specific, potentially political, purposes of the organization to which

the payment was made. Our discussion with management and the supporting

documentation did not identify evidence of a legal review of this transaction.
5

Control Weaknesses. Our review of these transactions identified two primary reasons for the

questionable purchases:

• First, Center approving officials did not adequately review and/or question the proposed or

actual transactions that did not comply with existing NASA and local guidance. Had the

approving officials conducted an adequate review of the transaction documentation and

criteria, the officials would have identified the inappropriateness of purchases such as

Christmas decorations.

• Second, although APC’s at each Center train cardholders and approving officials before

issuing purchase cards, the individuals we interviewed were not sufficiently knowledgeable

about appropriate and inappropriate uses of the purchase cards. This pertains especially to

the purchase of food items, which are permissible for certain functions and not permissible

for others. Some Centers clearly prohibited all food purchases, while other Centers

provided guidance on the use of purchase cards for food. Further, cardholders and/or

managers may be combining functions such as awards ceremonies with retirement

celebrations in an effort to justify the purchase of food for the retirement functions. For

example, at one Center a cardholder purchased a cake that included an inscription

congratulating awardees and offering best wishes to a retiree. The cardholder and the

approving official relied on generic guidance provided by the Center’s counsel to justify the

purchase of the cake under local guidelines because it was in conjunction with an awards

ceremony. The Comptroller General has stated that, generally, retirement functions are not

to be considered award ceremonies and, therefore, the Agency should not use appropriated

funds to purchase refreshments for retirement functions. Our concern is that without

clarifying guidance cardholders may expand the purchase of food for combined functions.

Effect of Inappropriate Purchases. As a result of the questionable purchases, the Agency

cannot be assured that the Centers properly used appropriated funds. While NASA has done a

good job overall in ensuring that SmartPay Purchase Cards are used as intended, vigilance is

essential to maintain a low rate of questionable transactions in the future.

Recommendations, Management’s Response, and Evaluation of

Response

The NASA Associate Administrator for Procurement should:

1. Expand NASA guidance on the use of purchase cards to include more specific

examples of prohibited purchases and approving officials’ responsibilities.

2. Expand the NASA FAR Supplement required training on the use of a purchase

card to include additional emphasis on:
6

• approving officials’ responsibilities in reviewing purchase card transactions

for prohibited transactions, and

• the use of purchase cards for food and refreshments, including the

combination of retirement and awards functions.

Management's Response. Concur. Regarding both recommendations, NASA management

stated the Associate Administrator for Procurement plans to amend the NASA FAR

Supplement to identify the areas to be addressed in training and to require Procurement Officers

to:

• ensure that training and guidance on the use of the purchase card include specific examples

of prohibited purchases and

• continue to emphasize the importance of the role of the approving official in reviewing

purchase card transactions for detecting prohibited purchases in the initial training and all

subsequent refresher training and periodic audits.

The complete text of management’s comments is in Appendix C.

Evaluation of Management's Response. The actions planned by management are

responsive to both recommendations. We consider Recommendations 1 and 2 resolved but

undispositioned and open until the agreed-to actions are completed.
7

Appendix A. Objectives, Scope, and Methodology

Objectives

The overall audit objective was to evaluate the effectiveness of NASA’s credit card program.

The specific objectives were to determine whether:

• NASA has implemented the appropriate controls over the use of SmartPay Purchase Cards

and

• SmartPay Purchase Cards are being used efficiently and cost-effectively.

Scope and Methodology

Our review of purchase card transactions covered the period October 1999 through January

2000, with expanded coverage, when necessary, to analyze potential problems. To establish

the audit universe, we contacted the Bank of America and received on-line access to selected

segments of the Bank’s Electronic Account Government Ledger System (EAGLS). EAGLS is

the Bank’s database containing all transactions related to SmartPay Purchase Cards.

From the EAGLS database, we determined the universe of purchase card activity for the period

of our review. We analyzed the universe for purchasing patterns5 or categories6 that might be

questionable. From this analysis, we randomly selected transactions for detailed review during

the initial phase of the work at NASA Headquarters (Headquarters), John H. Glenn Research

Center at Lewis Field (Glenn), Goddard Space Flight Center (Goddard), John F. Kennedy

Space Center (Kennedy), and Marshall. Because of issues developed during the initial field

work, we expanded the scope to include work at Lyndon B. Johnson Space Center (Johnson)

and Langley Research Center (Langley). The extent of work at each location is summarized in

the following table.

 

5

 Examples of questionable purchasing patterns include weekend and holiday purchases, multiple purchases

from the same vendor on the same day, and purchases from vendors not located within a reasonable

proximity to the cardholder.

6

 Examples of questionable categories include flower shops, political organizations, grocery stores, toy

stores, and department stores.
8

Appendix A

Overview of Purchase Card Transactions

Location

Total Charges

During

Sample Period

Total Transactions

During

Sample Period

Total Sampled

Transactions1

Questionable

Transactions2

Initial Sample

NASA Headquarters

Glenn

Goddard

Kennedy

Marshall

$ 737,560

477,898

490,618

287,988

387,786

1,094

1,329

1,057

261

647

14

18

20

30

30

1

0

0

0

6

3,4

Subtotals $ 2,381,850 4,388 112 7

Expanded Sample

Johnson

Langley

 $ 623,210

1,865,513

1,304

4,840

72

50

1

0

Subtotals $ 2,488,723 6,144 122 1

Totals $ 4,870,573 10,532 234 8

1

 The total value of the sampled transactions was $148,368.

2

The total value of the questioned transactions was $7,060.

3 During the audit, the NASA Office of Inspector General received a Hotline complaint regarding the

possible misuse of the NASA SmartPay Purchase Card for five purchases of office furniture and furnishings

totaling $3,638 at Marshall. The five purchases are not included in the six questionable transactions.

4 One cardholder made all six questionable purchases. A Marshall management review determined that the

cardholder was misusing the purchase card, and management cancelled the individual's card.

During both the initial and expanded samples, we supplemented the random selections with

judgmentally selected transactions when we determined a need to review particular transactions.

The selected transactions were representative of the NASA-wide SmartPay Purchase Card

program current at the time of the audit. We made no projections based on our sample results.

We relied on computer-generated reports from the EAGLS to assess the accuracy and

reliability of recorded purchase card transactions. We did not evaluate the applicable general

and administrative controls for the EAGLS to determine the reliability of its computer-generated

data because it was outside the scope of this audit.
9

Appendix A

Management Controls Reviewed

We reviewed management controls related to procurements using the SmartPay Purchase

Cards as described in the FAR Part 13, NASA FAR Supplement Part 1813, GSA guidance,

and the credit card guidance from the NASA Centers selected for audit. Cardholders’ records

were specifically reviewed to evaluate the following controls:

• purchases appeared reasonable in terms of types of goods and services acquired,

• cardholders were observing the single purchase limit,7

• and approving officials were certifying the purchases in accordance with Center

guidance.

Audit Field Work

We conducted our field work at Headquarters, Goddard, Glenn, Johnson, Kennedy, Langley,

and Marshall from January through August 2000. We performed the audit in accordance with

generally accepted Government auditing standards.

 

7

 The single purchase limit is generally $2,500 for cardholders whose job classifications are not GS-1102,

contracting series, or GS-1105, purchasing series, and do not have contracting warrants. For cardholders

having GS-1102 and GS-1105 classifications, the single purchase limit may be as much as $100,000, although

it is usually in the range of $10,000 to $25,000.
10

Appendix B. Summary of Prior Coverage

The NASA Office of Inspector General has issued reports relating to the use of purchase cards.

The reports are summarized below. (Copies of the reports are available at

www.hq.nasa.gov/office/oig/hq/issueaudits.html.)

“NASA's International Merchant Purchase Authorization Card Program,” Report

Number IG-98-011, May 4, 1998. Purchase controls were weak at the 10 locations audited.

Specifically, program coordinators did not conduct periodic reviews of purchases, maintain

adequate records,or use available reports to monitor the program or establish adequate training

guidelines. These weaknesses contributed to $467,000 of sampled credit card transactions

involving improper purchases from August through October 1996. Also, credit card payments

at seven locations were made without the required certifications and/or verification of

authenticity. As a result, there was no assurance that (1) monthly statements were accurate, (2)

payments made for goods and services were actually received, and (3) the approving officials

were authorized to certify the statements. Management concurred with our recommendation

that the NASA Program Coordinator define specific duties and responsibilities of the Program

Coordinators at each Center. Management also concurred with our recommendation that the

Associate Administrator for Procurement work with financial management personnel and

establish internal control procedures to ensure the authenticity of certifications.

“Use of Credit Card by Someone Other Than the Cardholder,” Report Number IG98-003, December 5, 1997. During our review of the NASA International Merchant

Purchase Authorization Card (IMPAC) program, we found 16 cases at 4 NASA locations

where 11 cardholders allowed other employees and contractor personnel to use their IMPAC

card or account number for purchases of supplies. Credit card procedures prohibit the

cardholder to allow anyone else to use his/her card or account number. NASA management

agreed that action was required and proposed to remind and emphasize in training the

prohibition against allowing anyone else to use the card.

“Credit Card Split Purchases,” Report Number M-IG-97-014, September 11, 1997.

This report addresses split purchases that were structured in that manner to allow the

cardholder to acquire a large quantity of goods or services and yet remain within the limit for

single purchases. The limit for nonprocurement personnel is generally $2,500 for a single

purchase, and for procurement officers is either $10,000 or $25,000 per single purchase. We

found violations in both categories of employees. NASA management agreed with our

suggestion to take appropriate action to improve the cardholders’ and approving officials’

compliance with the intent of the credit card program and to minimize future occurrences of split

purchases.

“NASA Procurement Initiatives--Credit Card Program,” Report Number IG-97-007,

November 22, 1996. One directorate at Kennedy used NASA credit cards to purchase 80
11

computer systems over a 3-month period. The 80 systems totaled $167,925, but were

processed as individual procurements of under $2,500 each in order to use the

Appendix B

credit card. The splitting of purchases in this manner is expressly forbidden by the FAR, NASA

FAR Supplement, and the Kennedy "Credit Card Users Guide." NASA management

concurred with our recommendation that the Associate Administrator for Procurement issue a

letter to Kennedy clarifying the definition of single purchases and reemphasizing that

requirements are not to be split. The Associate Administrator for Procurement also stated that

a second letter would be sent to the other Associate Administrators and other Center Directors

requiring that the same emphasis be added to the training for all new cardholders and approving

officials.
12

Appendix C. Management's Response
13

Appendix C
14

Appendix C
15

Appendix D. Report Distribution

National Aeronautics and Space Administration (NASA) Headquarters

A/Administrator

AI/Associate Deputy Administrator

B/Chief Financial Officer

B/Comptroller

BF/Director, Financial Management Division

G/General Counsel

H/Associate Administrator for Procurement

HK/Director, Contract Management Division

HS/Director, Program Operations Division

J/Associate Administrator for Management Systems

JM/Acting Director, Management Assessment Division

L/Associate Administrator for Legislative Affairs

M/Associate Administrator for Space Flight

NASA Centers

Director, John H. Glenn Research Center at Lewis Field

Director, Goddard Space Flight Center

Director, Lyndon B. Johnson Space Center

Director, John F. Kennedy Space Center

Director, Langley Research Center

Director, George C. Marshall Space Flight Center

Chief Counsel, John F. Kennedy Space Center

Non-NASA Federal Organizations and Individuals

Assistant to the President for Science and Technology Policy

Deputy Associate Director, Energy and Science Division, Office of Management and

 Budget

Branch Chief, Science and Space Programs Branch, Energy and Science Division, Office

 of Management and Budget

Associate Director, National Security and International Affairs Division, Defense

 Acquisitions Issues, General Accounting Office

Professional Assistant, Senate Subcommittee on Science, Technology, and Space
16

Appendix D

Chairman and Ranking Minority Member – Congressional Committees and

Subcommittees

Senate Committee on Appropriations

Senate Subcommittee on VA, HUD, and Independent Agencies

Senate Committee on Commerce, Science, and Transportation

Senate Subcommittee on Science, Technology, and Space

Senate Committee on Governmental Affairs

House Committee on Appropriations

House Subcommittee on VA, HUD, and Independent Agencies

House Committee on Government Reform and Oversight

House Subcommittee on Government Management, Information, and Technology

House Subcommittee on National Security, Veterans Affairs, and International Relations

House Committee on Science

House Subcommittee on Space and Aeronautics, Committee on Science

Congressional Member

Honorable Pete Sessions, U.S. House of Representatives
NASA Assistant Inspector General for Auditing

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Major Contributors to the Report

Lorne A. Dear, Program Director, Procurement Audits

Tony A. Lawson, Program Manager, Procurement Audits

Walter K. Curtis, Auditor-in-Charge

Amy E. Larkin, Auditor

Mark J. Zielinski, Auditor

Nancy C. Cipolla, Report Process Manager

Debra A. Schuerger, Program Assistant

Christina Head, Program Assistant