The document outlines NASA's plan to improve its implementation of internal controls as required by OMB Circular A-123. It proposes changes to NASA's governance structure including making the Director of the Office of Program and Institutional Integration (OPII) the chair of the Senior Assessment Team to better integrate controls across the agency. The plan is to assess internal controls at more discrete "assessable units" and have program managers work closely with institutional counterparts to ensure requirements are met.