Amazon.com description: Product Description: This fiscal year (FY) Summary of Performance and Financial Information is an excerpt from the FY 2014 Agency Financial Report, which provides an overview of NASA’s major programmatic and financial results for FY 2014. It integrates financial and program performance to demonstrate stewardship and accountability and highlights FY 2014 achievements. NASA demonstrates stewardship with re-sources and accountability for results through compliance with the Chief Financial Officers Act (CFO Act) and the Government Performance and Results Act Modernization Act of 2010 (GPRAMA). Financial aspects of the Agency’s business operations are accounted for according to the U.S. generally accepted accounting principles and Federal Accounting Standards Advisory Board standards. NASA presents both performance and financial results of operations by strategic goal. Highlights of key program activities contributing to each strategic goal are provided in the Mission Performance discussion (page 15) of the AFR. A high-level summary of the linkage between program results and cost of operations is provided in the Statement of Net Cost (SNC), which can be found in the Financial Section (page 71) of the AFR. The SNC presents comparative net cost of operations during FY 2014 and FY 2013 by strategic goal and for the Agency as a whole. In addition, the Financial Section explains any significant changes in NASA’s financial condition from FY 2013 to FY 2014. Financial systems that meet requirements of the Federal Financial Management Improvement Act (FFMIA) are vital to NASA’s financial management program. The AFR describes NASA’s compliance with the FFMIA, as well as the built-in checks and balances required by the Office of Management and Budget’s (OMB) Circular A-123. Circular A-123 places responsibility for internal controls over financial reporting on Agency management for the purpose of safeguarding assets and improving efficiency and effectiveness of operations.