Procedural
Requirements
Effective Date: September 30, 2008
Expiration Date: September 30, 2013
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NASA Procedural Requirements |
NPR 9260.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2013 |
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| Account Number | USSGL Account Title | Normal Balance Indicator | Federal/ Non Federal | Trading Partner | Exchange/ Non Exchange | Budget Sub-function | Custodial/ Non Custodial |
|---|---|---|---|---|---|---|---|
| 5200 | Revenue From Services Provided | C | Y | Y | X | Y | |
| 5209 | Contra Revenue for Services Provided | D | Y | Y | X | Y | |
| 5310 | Interest Revenue - Other | C | Y | Y | Y | Y | Y |
| 5311 | Interest Revenue - Investments | C | Y | Y | Y | Y | Y |
| 5318 | Contra Revenue for Interest Revenue - Investments | D | Y | Y | Y | Y | Y |
| 5319 | Contra Revenue for Interest Revenue - Other | D | Y | Y | Y | Y | Y |
| 5320 | Penalties, Fines, and Administrative Fees Revenue | C | Y | Y | Y | Y | Y |
| 5329 | Contra Revenue for Penalties, Fines, and Administrative Fees | D | Y | Y | Y | Y | Y |
| 5609 | Contra Revenue for Donations -Financial Resources | D | N | T | Y | ||
| 5619 | Contra Donated Revenue - Non-financial Resources | D | N | T | |||
| 5700 | Expended Appropriations | C | |||||
| 5720 | Financing Sources Transferred In Without Reimbursement | C | F | Y | |||
| 5730 | Financing Sources Transferred Out Without Reimbursement | D | F | Y | |||
| 5780 | Imputed Financing Sources | C | F | Y | |||
| 5900 | Other Revenue | C | Y | Y | Y | Y | Y |
| 5909 | Contra Revenue for Other Revenue | D | Y | Y | Y | Y | Y |
| 5990 | Collections for Others-Statement of Custodial Activity | D | Y | Y | Y | Y | S |
| 5991 | Accrued Collections for Others- Statement of Custodial Activity | D | Y | Y | Y | Y | S |
| 5993 | Offset to Non-Entity Collections - Statement of Changes in Net Position | D | F | Y | A | ||
| 5994 | Offset to Non-Entity Accrued Collections _ Statement of Changes in Net Position | D | F | Y | A | ||
| 7110 | Gains on Disposition of Assets | C | N | Y | Y | ||
| 7190 | Other Gains | C | Y | Y | Y |
Table A-2, Key to Above Table
| Column Heading | Field Values |
|---|---|
| Normal Balance Indicator | D represents debit balance
C represents credit balance |
| Federal/ Non Federal | Y means that the field must be populated with either F or N F means Federal N means Non Federal |
| Trading Partner | Y means that the field is required NASA must provide the Treasury Department Code of the other Federal entity involved in transactions with the reporting entity. |
| Exchange/Non Exchange | Y means that the field is required. T in this column means that the required indicator for this specific general ledger account. X indicates the revenue balance being reported is exchange revenue; T indicates that the revenue balance being reported is non-exchange revenue. |
| Budget Sub Function | Sub functions used in the classification of data according to major purpose served. Congressional Budget Act of 1974 requires these classifications. |
| Custodial/Non Custodial | - Indicates whether the balance being reported is custodial (S) or non custodial (A) in nature, and was reported in a Statement of Custodial Activity or separate footnote of custodial activity. NASA reports custodial activity in a separate footnote. |
For further Government wide guidance on the attributes for these accounts, refer to the Treasury USSGL.
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