Effective Date: July 15, 2011
Expiration Date: January 15, 2017
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11.1.1 The primary objective of measuring aircraft operations is to provide Agency stakeholders with the key indicators of aircraft operational effectiveness and safety. A secondary objective is to meet the reporting requirements of OMB Circular A-126 and GSA for collection of aircraft information, including aircraft cost data.
11.2.1 Center Directors are responsible for reporting the aircraft operational and cost data to the HQ AD and for ensuring that the reported data is accurate and auditable.
11.2.2 The HQ AD is responsible for compiling Center inputs into an annual Agency aircraft report, as well as submitting compiled aircraft information to GSA.
11.3.1 General. Centers shall use the NASA Aircraft Cost and Performance worksheets in Appendix G to report aircraft data to HQ AD within 45 days after the end of each quarter. . This data-reporting requirement is only for capitalized aircraft assets (as defined in NPR 9020.1, Definitions of Financial Management Terms) and excludes experimental projects; i.e., X-type aircraft. Aircraft data reporting consists of the following:
18.104.22.168 Aircraft Inventory Data Reporting. Centers shall use the Aviation Inventory Report worksheet in Appendix G to report the number and type of aircraft operated.  Aircraft value requested will be the capitalized values recorded in the NEMS database. Additional blank sheets may be used in addition to the comment block of the attached Aviation Inventory Data worksheet to highlight projects, programs, or campaigns supported during the fiscal year. For contracted Commercial Aviation Services (CAS), Centers will provide information on only the aircraft flown, hours flown, utilization category, program supported, and contract performance period. CAS includes leased aircraft, chartered aircraft, fractional ownership aircraft, otherwise-contracted aircraft, and aircraft services provided by other agencies.
22.214.171.124 Aircraft Performance Data Reporting. The Centers shall use the NASA Aircraft Cost and Performance worksheets in Appendix G to report aircraft operational data, unless an Agency-wide aircraft operations data-reporting system is utilized.  Due to the different natures of aircraft operations, two Aircraft Cost and Performance worksheets will be used--one for passenger transportation and another for all other NASA operations.
126.96.36.199 Aircraft Safety Data. The Centers shall use the Aircraft Cost and Performance worksheets in Appendix G-4 to report aircraft operational safety metrics, unless an Agency-wide aviation safety reporting system is utilized.  Costs of mishaps must be reported to the nearest dollar.
188.8.131.52 Aircraft Cost Data Reporting. The Centers shall use the Aircraft Cost and Performance worksheets in Appendix G-5 to report aircraft costs, including contracted CAS.  Accrued costs, as opposed to disbursements or obligations, must be reported for each aircraft type operated during the fiscal year. One worksheet will be used to report one aircraft type and primary mission utilization category. Using the F/A-18 example, one worksheet is to be used for F/A-18 (PS) and another for F/A-18 (R&D). Costs must be reported to the nearest dollar.
a. The first priority in assembling aircraft costs is to extract cost data, using aircraft function codes defined in NASA Financial Management Policy directives and procedural requirements, from the Core Finance Business Warehouse and to verify the accuracy of the aircraft cost data extracted. While it is not necessary to backtrack and correct the data in the Business Warehouse to report costs as requested, any data errors observed in the Business Warehouse and any data adjustments necessary to formulate and report accurate aircraft costs must be documented. Center CFOs shall implement actions to correct any financial errors uncovered in the Business Warehouse. 
b. In most cases, cost data extracted using aircraft function codes from the Core Finance Business Warehouse should be further broken down and allocated into the reportable aircraft cost categories on the Aircraft Cost and Performance worksheets. Each Center will establish and document local processes and the underlying rationale used to assess the Business Warehouse aircraft cost data into reportable cost categories.
c. The data requested in the Aircraft Cost and Performance worksheets is based on the November 2002 revision of the U.S. Government Aircraft Cost Accounting Guide published by GSA. The Aircraft Cost and Performance worksheets breaks costs into three broad categories: investment expenditures, fixed costs, and variable costs. Investment expenditures are expenses that lead to ownership of an aircraft or major asset. Fixed costs are those that would be incurred whether aircraft are flown or not. Typical fixed costs are calendar based; e.g., depot maintenance. Variable costs are those incurred as aircraft are flown. Typical variable costs are flight hour based; e.g., fuel.
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