"Similar to the OIG's conclusions 5 years ago, the OIG found that NASA failed to follow its internal policies or its agreement with the DOD when it decided to spend approximately $352 million to refurbish and test the SLS core stage on the B-2 test stand at Stennis. Moreover, the OIG found that NASA did not adequately support its decision given that refurbishing the B-2 stand will be more costly and take longer than two other possible options: an Air Force test stand at Edwards Air Force Base in California and a test stand at the Marshall Space Flight Center. In addition, although SLS Program managers spent considerable time and money studying the B-2 option, they gave the joint NASA-DOD testing board minimal time to assess the cost, schedule, and risks of the other test stand options."
NASA OIG: Final Memorandum on the Review of NASA's Plan to Build the A-3 Facility for Rocket Propulsion Testing (2008)
"We found that NASA's Upper Stage Engine (USE) Element Manager, located at Marshall Space Flight Center in Alabama, reviewed the J-2X rocket propulsion testing options and selected the A-3 test stand to be built at Stennis without the required formal reviews or recommendations of the NRPTA, or NASA's RPTMB."
"NASA will complete a $350 million tower to test rocket engines for a program that was canceled in 2010. The A-3 test stand will be finished early this year at Stennis Space Center in Mississippi. Its funding survived thanks to Senator Roger Wicker, a Republican from that state who supported the test stand's completion even though NASA doesn't need it."
"Congress ordered NASA to complete a $350 million rocket-testing structure that may never be used, Bloomberg News reports. The 300-foot tower at the Stennis Space Center in Mississippi was designed to test how the Ares I and Ares V engines would work at high altitudes, for rockets under development that would send people into space and up to the moon. But the project was scrapped after the Constellation program spearheaded by former President George W. Bush was cancelled in 2010."
"Federal watchdogs today criticized NASA for spending $352 million to refurbish a Mississippi test stand for critical upcoming tests on the Space Launch System when cheaper test stands were available faster in Huntsville and California. NASA responded by admitting it didn't follow its own rules and agreements, but "is confident it made the right decision."