NASA is Finally Getting Its Accounting Under Control
Audit of the NASA Fiscal Year 2013 Financial Statements (IG-14-006)
“The audit resulted in an unmodified opinion on NASA’s fiscal year (FY) 2013 financial statements. An unmodified or “clean” audit opinion means that the financial statements present fairly, in all material respects, the financial position and the results of the entity’s operations in conformity with U.S. generally accepted accounting principles. PwC also issued its reports on internal control and compliance with laws and regulations. PwC reported no material weaknesses or significant deficiencies in internal control. In FY 2013, NASA resolved its sole remaining significant deficiency from prior years related to environmental liability estimation. During the audit, PwC also identified no instances of significant noncompliance with applicable laws and regulations.”
Attached is a pie chart of the NASA FY 2012 actual budget. This is data from the FY 2014 budget estimates PDF. I displayed the 2012 because it is the last year with an available itemization. FY 2013 data is incomplete due to continuing resolutions. Also the total is similar to what 2014 is likely to be and hopefully what Planetary Science will finally receive. [Shuttle costs are not in 2013, 14 but is diverted to manned flight dev/ops]
No matter if you were glued to the screen watching every Saturn launch and lunar landing, ditto for Shuttle and admire the grandeur of ISS, in my opinion, NASA Science (28%) is the crown jewel of the Agency. In terms of data collected, expanding our view and understanding of the Universe, let alone our Solar System, and revealing the beauty of the Earth and everything beyond, the Science Mission Directorate (SMD) has made NASA worth continuing and its budget worthwhile to the public – to Humankind.
Manned Flight has its place and purpose but looking at the pie chart, annual cost of ISS – $3 Billion, SLS and Orion development $3 Billion, plus excessive costs to support infrastructure (Cross Agency Support) – $3 Billion, amounts to $9 Billion of $17.7 Billion, that is 51% of the whole budget. This maintains some research by 6 astronauts (3 being American) on ISS and will lead to first manned flight beyond LEO in 8 years from now (2021, maybe).
If NASA chooses wisely the retirement date of ISS, reduces its annual cost, chooses to abandon SLS and Orion now rather than later and goes fully commercial, it is conceivable that $1B to $2B could be carved out of that $9 Billion and diverted to SMD. Even if only $500M of say $2B was given to Science, $1.5B could be directed to building hardware for enabling manned flight beyond LEO… lifted by commercial heavy launch vehicles (the future of manned space flight).