Reply
to Attn
of:
National Aeronautics and Space AdministrationHeadquartersWashington,
DC
20546-0001
OLIAl2011-00370:KHS:eelThe Honorable Darrell
E.
IssaChainnanCommittee on Oversightand Government RefonnU.S. House
of
RepresentativesWashington, DC20515Dear Mr. Chainnan:April
7,
2011This is in response to your letter
of
March
8,
2011, to Elizabeth Robinson, the NASAChief Financial Officer, signed jointly
by
Representatives Platts, Jordan and Lankford,requesting infonnation related to the systems and reporting practices
of
NASA. Enclosedis a spreadsheet that contains NASA's responses to each
of
your questions.During thepast decade, NASA has strategically modernized its integrated financialmanagement system in order to provide a re-engineered financial management systeminfrastructure using industry "best practices" that deploys enabling technology to providemanagement'infonnation on a real time basis. NASA has also integrated the corefinancial system with procurement, human capital, travel, and asset management, forimproved reporting and analysis. The core financial system accounting platform includethe Standard General Ledger, Accounts Receivable, Accounts Payable, Purchasing, CostManagement, Facilities Maintenance and Asset Accounting; and the NASA EnterpriseApplications Competency Center (NEACC) provides centralized operations.NASA's core financial system supports its budget fonnulation, execution, and fundscontrol, consistent with the requirements
ofOMB
Circular
A-II,
Preparation,Submission, and Execution
of
the budget. In addition, NASA consistently providestimely and reliable budget and other financial reports for management throughout theagency, using infonnation generated from its financial system, on which Agencyexecutives and operating managers rely for decision making.NASA's core financial system is supported
by
ancillary feeder systems with commondata elements that adhere to government-wide standards for reporting. A comprehensiveset
of
internal controls are in place to maintain integrity and reliability
of
the infonnationgenerated
by
the system. NASA's independent audit
of
the
FY
2010 financial statementshas found no material weaknesses or misstatements.
NASA's
internal control compliance framework, the Comprehensive ComplianceStrategy (CCS), serves as the basis for ensuring effective agency-wide financialmanagement, financial reporting, and financial control.
It
encompasses guidingprinciples for executing effective financial management functions and activities withinternal control and compliance solutions inherently embedded
in
the process.Monitoring and oversight
of
the effectiveness
of
the CCS is conducted through theContinuous Monitoring Program (CMP) as well as through ongoing EvaluationMonitoring and Testing (EMT) periodic compliance reviews.The EMT reviews provide another level
of
management assurance regarding compliancewith CCS, while at the same time serving as a review program used to periodicallymeasure the effectiveness
of
CMP and validate the operating effectiveness
of
internalcontrols over financial reporting.
2
In FY 2010,
NASA's
comprehensive set
of
internal controls safeguarded its assets fromloss, misappropriation, or destruction. Internal control activities are monitored monthlyfor operating effectiveness, and any identified deficiencies are corrected
in
a timelymanner and existing controls are strengthened as necessary. As a result, there are noknown instances
of
asset loss, misappropriation, or destruction attributable to thefinancial system.
NASA's
integrated financial management system is in substantialcompliance with Federal Financial Management Information Act (FFMIA) requirements.Sincerely,
~~
.
Seth StatlerAssociate Administratorfor Legislative and Intergovernmental AffairsEnclosurecc: The Honorable Elijah CummingsRanking MemberCommittee on Oversight and Government Reform
Bureau
NASANASANASANASANASANASASystem NameSAP-EnterpriseResources Planning(ERP) SuiteTreasuryAutomated Clearinghouse. ACH)Health and HumanServices (HHS)lPaymentManagement System(PMS)Web Based TimeAttendance andDistribution System
I
WebTads)Agency LaborDistribution System
rATn,,)
m
::::I
n
0-
VI
c
......
(J)
Question 1Identify
and
briefly describeeach
of
your
bureau's
business
and
accounting systems.
(For the
purpose
of
this
data
call, "business and accountingsystems" is
interpreted
to
mean
"financial
management
systems," as defined in OMBCircular A-I27.)NASA has implemented thefollowing modules: FundsManagement (FM); FinancialAccounting (FI); Sales
&
Distribution; InvestmentManagement; MaterialsManagement, Controlling (Cost);Project Systems; and Real Estate.Pay info
of
vendor/travelpaymentsInterface to retrieve confirmationfiles from GOALSAdministers Letter
of
Credit
(LOC)
Time and Attendance systemLabor distribution systemQuestion 2Question 3
For
each system identified in responseto Question 1:Explain how
the
businessState whether information
At whatand
accounting systemsfound in
that
system is intervalsidentified in response toregularly
or
periodically do theseQuestion 1 interact with onesubmitted to any
ofhe
submissionanother.Government-wide
stoFMS
accounting systems occur?maintained
by
FMS (e.g.,GFRS, FACTS I, FACTSII, IFCS, IRAS, etc.).Explain how thesesubmissions to FMSsystems occur (describe
both manual and
automated processes).As transactions are recorded Yes. Trial Balance (T/B) Monthly/in different modules,info from FI consolidated quarterly/accounting records are and submitted to DOT and annuallyupdated in FM
&
FI modules gov't-wide accounting
of
SAPsystems. Manual submissioninclude IFCS, GFRS, PARand TROR. Automatedsubmission includes IPAC,SF 224, FACTS I
&
IT
and,IRASReferences non-agencyNoN/AsystemsN/ANoN/AReferences non-agencyNoN/AsystemsData recorded
in
ALDS NoN/AData recorded in SAP ERPNoN/AFMlFI modulesQuestion 4Question 5Question 6
For
each system identified in
For
each system identified in response to Question 1,
In
addition to
yourbureau's
submissionsresponse to Question 1:describe recent,
current, and
planned migration
or
to
FMS's
Government-wide accountingmodernization projects.systems and to OMB's MAX system (as
rlp,
.
ih"rl
i.
your
rponono"o
to OuestionsState whether
At what
Recent
Current Planned
Is
any
of
If
o, how is
In
whatinformation foundintervals dothis samethis format
is
thisin
that
system is theseinformatioinformation informationregularly
or
submissionsnpublished publishedperiodically to MAXpublished online? online?submitted to occur?online for
OMB'sMAX
publicsystem.viewing?Explain how thesesubmissions toMAX occur(describe
bothmanual
andautomatedprocesses).Yes.
TIB
info from Quarterly/The SAP Enterprise The SAP ERP is The SAP ERP
is
Yes Agency's PARPDFSAP-FI
is
annually Resource Planning in a "steady
in
a "steadyand budget infoconsolidated
&
(ERP)
isina
state"
of
state"
of
is
found
on
reported periodically "steady state"
of
operation.operation. agency'soperation.website. TheFederalFinancialManagementSystemsStrategy may befound
on
page252.
.
No N/A None None NoneNo N/AN/A
.
No N/A None None NoneNoN/A N/ANoN/A None NoneNone NoN/A N/ANo N/A NoneNoneNone NoN/A N/ANo N/A None None NoneNo N/A N/A
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