NASA's policy is to comply with Office of Management and Budget Circular A-123, Management's Responsibility for Internal Control, which provides government-wide requirements for internal control and accountability, based on the Federal Managers' Financial Integrity Act. Specifically, it is NASA's policy to
a. Develop and maintain internal control policies, procedures, plans and assessments to provide reasonable assurance that the objectives of effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations are achieved.
b. Hold Officials-in-Charge and center directors responsible for the development, implementation and effectiveness of internal controls, and for annually assessing and reporting on the effectiveness of internal controls.
c. Ensure that internal control and accountability underpin decisive governance over organizational structure; policies and procedures; processes for managing programmatic, financial, and institutional activities; checks and balances; and tools and techniques to uphold the agency's integrity, efficiency and effectiveness.
d. Ensure that internal controls are well integrated into new or revised activities when making changes to ongoing activities and implementing new activities in programmatic and institutional operations or financial management processes.