The Audit Liaison Team manages, tracks, and reports on NASA’s audit resolution and follow-up activities. The team is responsible for managing the Agency’s Government Accountability Office (GAO) and NASA Office of Inspector General (OIG) audit liaison, resolution, and follow-up program in accordance with requirements delineated in Office of Management and Budget (OMB) Circular A-50, “Audit Follow-up.”
The team serves as the Agency focal point for GAO and NASA OIG audit initiation and report dissemination. The team facilitates and coordinates audit resolution activities between NASA Headquarters organizations and field Centers, and the GAO and NASA OIG.
Audit Liaison Representatives (ALRs)
This page is intended to provide NASA Audit Liaison Representatives (ALRs) with tools and information to support NASA’s audit liaison, resolution, and follow-up activities at Headquarters, and Field Centers.
NASA’s audit liaison, resolution, and follow-up program consists of the policies, procedures and practices engaged in by NASA management, as well as the auditors, to resolve, implement, and bring to closure, agreed-upon corrective action in response to final audit reports issued by the Government Accountability Office (GAO), and NASA Office of Inspector General (OIG).
The Inspector General Act of 1978 and OMB Circular A-50, provide the statutory and regulatory framework for NASA’s audit liaison, resolution, and follow-up program.
NASA Policy Directive (NPD) 9910.1 entitled, “Government Accountability Office/NASA Office of Inspector General Audit Liaison, Resolution, and Follow-up” (NASA only) articulates NASA’s overall audit liaison, resolution, and follow-up program policy, and delineates specific responsibilities of agency management and employees.
A network of ALRs has been established to support and implement NASA’s audit liaison, resolution, and follow-up program. This “virtual team” of ALRs is comprised of Headquarters and Field Center staff responsible for performing the day-to-day liaison, resolution, and follow-up activities at NASA Headquarters and Field Centers. NASA’s ALRs are critical components of NASA’s integrated internal control program, and are key to the success of NASA’s audit liaison, resolution, and follow-up program.
Monthly ALR telecons are held on the 3rd Wednesday of each month at 1 p.m. (Eastern Time).
Reports
- FY 2022 NASA’s Annual OIG Audit Follow-up Activity Report
- FY 2023 NASA’s Annual OIG Audit Follow-up Activity Report
- FY 2024 NASA’s Annual OIG Audit Follow-up Activity Report
Useful Links
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- Audit and Assurance Information Reporting System (AAIRS) (NASA only)
- Government Accountability Office (GAO)
- GAO Audit Reports
- Government Auditing Standards (GAO Yellow Book)
- Standards for Internal Control in the Federal Government (PDF)
- NASA Office of Inspector General
- Office of Management and Budget
For more information contact Mark Jenson at mark.jenson@nasa.gov.