Procedural
Requirements
Effective Date: January 06, 2011
Expiration Date: January 06, 2016
|
|
NASA Procedural Requirements |
NPR 9250.1B Effective Date: January 06, 2011 Expiration Date: January 06, 2016 |
| | TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | AppendixC | ALL | |
This NASA Procedural Requirements (NPR) document provides the financial management requirements for the identification, valuation, recognition, and reporting of capitalized Property, Plant, and Equipment (PP&E) and Operating Materials and Supplies (OM&S).
This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to Jet Propulsion Laboratory, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.
The unique Work Breakdown Structure (WBS) requirements, which includes the Alternative Future Use Questionnaire (AFUQ), NASA Form 1739, in this NPR is not applicable to contracts awarded prior to October 1, 2007; however, the requirement is applicable to new work negotiated per contract modification after October 1, 2007, unless a written waiver is received from the Agency Director of Financial Management.
a. Chief Financial Officers (CFO) Act of 1990, Pub. L. No. 101-576, 104 Stat. 2838 (1990).
b. Government Management Reform Act (GMRA) of 1994, Pub. L. No. 103-356, § 403, 108 Stat. 3410 (1994).
c. Federal Financial Management Improvement Act (FFMIA) of 1996, Pub. L. No. 104-208, § 801, 110 Stat. 3009-314, 3009-389 (1996).
d. Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-profit Organizations, 2 C.F.R., pt. 215.
e. Federal Property Management Regulations (FPMR), 41 C.F.R. ch. 101.
f. Federal Acquisition Regulations (FAR), 48 C.F.R. ch.1.
g. OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, Section 33 and Appendix B.
h. OMB Circular No. A-110, Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations.
i. OMB Circular No. A-123, Management's Responsibility for Internal Control.
j. OMB Circular No. A-127, Financial Management Systems.
k. OMB Circular No. A-136, Financial Reporting Requirements.
l. NASA Policy Directive (NPD) 9010.2, Financial Management.
m. Accounting Standards Codification (ASC) 730, Research and Development.
n. Statement of Federal Financial Accounting Standards (SFFAS) No. 3, Accounting for Inventory and Related Property.
o. SFFAS No. 6, Accounting for Property, Plant, and Equipment (as amended by SFFAS Numbers 14, 16, and 23).
p. SFFAS No. 8, Supplementary Stewardship Reporting (as amended by SFFAS Numbers 16 and 23).
q. SFFAS No. 10, Accounting for Internal Use Software.
r. SFFAS No. 29, Heritage Assets and Stewardship Land.
s. SFFAS No. 35, Estimating the Historical Cost of General Property, Plant, and Equipment.
t. Federal Accounting Standards Advisory Board (FASAB), Federal Financial Accounting Technical Release 7, "Clarification of Standards Relating to the National Aeronautics and Space Administration's Space Exploration Equipment."
a. NASA FAR Supplement (NFS), 48 C.F.R. pts. 1801-1852.
b. NPD 9501.1, NASA Contractor Financial Management Reporting System.
c. NPR 1441.1, NASA Records Retention Schedules.
d. NPR 4200.1, NASA Equipment Management Procedural Requirements.
e. NPR 5800.1, Grant and Cooperative Agreement Handbook (14 CFR 1260).
f. NPR 7120.5, NASA Space Flight Program and Project Management Requirements.
g. NPR 7120.7, NASA Information Technology and Institutional Infrastructure Program and Project Management Requirements.
h. NPR 7120.8, NASA Research and Technology Program and Project Management Requirements.
i. NPR 8800.15, Real Estate Management Program.
j. NPR 9010.2, Financial Management Operating Procedures and the Continuous Monitoring Program.
k. NPR 9060.1, Cost Accruals.
l. NPR 9090.1, Reimbursable Agreements.
m. NPR 9260.1, Revenue, Unfunded Liabilities and Other Liabilities.
n. NPR 9501.2, NASA Contractor Financial Management Reporting.
Quality control reviews and analysis of financial and budgetary reports and data submitted through the continuous monitoring program shall be used to measure compliance with this NPR.
NPR 9250.1, Property, Plant, and Equipment and Operating Materials and Supplies, dated September 30, 2008.
/s/
Terry Bowie
NASA Deputy Chief Financial Officer
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | AppendixC | ALL | |
| | NODIS Library | Financial Management(9000s) | Search | |