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NASA Procedures and Guidelines |
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P.1 Purpose
P.2 Applicability
P.3 Authority
P.4 Applicable Documents and Forms
P.5 Measurement/Verification
P.6 Cancellation
1.1 Overview
1.2 Roles and Responsibilities
2.1 Identification
2.2 Recognition
2.3 Recording Accounts Payable
2.4 Reconciliations and Verifications of Accounts Payable
2.5 Accounts Payable in Closed Appropriation Accounts
3.1 Overview
3.2 Disbursing Functions within NASA
3.3 Disbursing Requirements
4.1 Overview
4.2 Prompt Payment Requirements
4.3 Determining Invoice Receipt Date
4.4 Determining Payment Due Date
4.5 Late Payment Interest Penalties
4.6 Payment of Interest Penalties
4.7 Penalties Not Due
4.8 Additional Penalties
6.1 Discount Requirements
6.2 Payment Date
7.1 Accelerated Payments
7.2 Fast Payments
8.1 Agency Requirements
8.2 Review of the Purchase Card Invoice
8.3 Payment of the Purchase Card Invoice
8.4 Rebates
9.1 Payments Standards
9.2 Required Documentation for Construction Payments
10.1 Overview
10.2 Agency Requirements
11.1 Overview
11.2 Agency Requirements
11.3 Delegation Process for Disbursement Functions
12.1 Cos' Accountability
12.2 Reasonable Reliance
12.3 Secure Payment System (SPS) Data Entry Operators (DEOs)
12.4 Designation of COs and SPS DEOs
12.5 Designation
12.6 Renewal and Termination
12.7 Reorganization
13.1 Physical Loss/Deficiency of Funds
13.2 Reporting Repayments to CO Accounts
13.3 Reports on Physical Loss/Deficiency of Funds to GAO
13.4 Granting Relief for Physical Loss/Deficiency of Funds
13.5 The Settlement Process
This National Aeronautics and Space Administration (NASA) Procedural Requirements (NPR) provides the requirements for the proper management of accounts payable and disbursements. This includes the recognition, recording, and reporting of public and intragovernmental accounts payable, as well as the timely payment of invoices and the identification and reporting of irregularities.
This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory (JPL), other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.
In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" or "can" denote discretionary privilege or permission, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.
In this directive, all document citations are assumed to be the latest version unless otherwise noted.
a. Accounting Requirements Systems and Information, 31 U.S.C. §§ 3511, 3512, 3513.
b. Payments, 31 U.S.C. §§ 3321, 3322, 3325, 3328, 3329, 3331.
c. National Aeronautics and Space Act, 51 U.S.C. § 20113 (a).
d. Prompt Payment Act (PPA), 31 U.S.C. Chapter 39.
a. Limitations on Expending and Obligating Amounts, 31 U.S.C. § 1341.
b. Procedure for Appropriation Accounts Available for Definite Periods, 31 U.S.C. § 1552.
c. Availability of Appropriation Accounts to Pay Obligations, 31 U.S.C. § 1553.
d. Responsibilities and Relief from Liability of Certifying Officials, 31 U.S.C. §§ 3527, 3528, 3529.
e. Interest Penalties, 31 U.S.C. § 3902.
f. Contract Disputes, 41 U.S.C. §§ 7101-7109.
g. The Robert T. Stafford Disaster Relief Act and Emergency Assistance, Pub. L. 93-288, as amended, 42 U.S.C. § 5121 et seq.
h. The Comprehensive Environmental Response Compensation and Liability Act of 1980, Pub. L. 96-510, 42 U.S.C. § 9606.
i. Prompt Payment Regulation, 5 CFR pt. 1315.
j. What is the Difference Between a Government Bill of Lading (GBL) and a Bill of Lading, 41 CFR § 102-117.85.
k. Small Business Programs-Definitions, 48 CFR § 19.001.
l. Fast Payment Procedure, 48 CFR § 52.213-1.
m. General Accounting Office's Policy and Procedures Manual for Guidance of Federal Agencies, Title 7, "Fiscal Guidance," Transmittal Sheet No. 7-43, May 18, 1993.
n. Office of Management and Budget (OMB) Circular A-11, Preparation and Submission of Budget Estimates (07/01/2016).
o. OMB Circular A-123, Appendix B, Improving the Management of Government Charge Card Programs, 01/15/09.
p. OMB Circular A-127, Financial Management Systems (01/09/2009).
q. Federal Acquisition Regulation (FAR) pt. 13.404 Fast Payment Procedures.
r. FAR pt. 32.904 Determining Payment Due Dates.
s. FAR pt. 32.905 Payment Documentation and Process.
t. FAR pt. 42-12 Novation and Change-of-Name Agreements.
u. NPR 9010.3, Financial Management Internal Control.
v. NPD 9060.1A, Accrual Accounting - Revenues, Expenses, and Program Costs.
w. NPR 9680.1, NASA's Grants and Cooperative Agreements Advance Payments.
x. NPR 9090.1A, Reimbursable Agreements.
y. Treasury Financial Manual (TFM) Volume I, 2- 4200 Agency Year-End Reporting on Unexpended Balances of Appropriation Accounts.
z. TFM Volume I, 4A-2000 Overall Disbursing Rules for All Federal Agencies.
aa. TFM Volume I, 4A-3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service (BFS).
bb. TFM Volume I, 4-4535.10 Payments.
Quality control reviews and analysis of financial and budgetary reports and data submitted through the Continuous Monitoring Program (CMP) will be used to measure compliance with this NPR.
a. NPR 9050.4, Cash Management and Improper Payments, dated June 30, 2016.
b. NPR 9615.1, Accounts Payable, dated June 30, 2016.
c. NPR 9631.1, Disbursements, dated June 30, 2016.
NASA is required to maintain accurate accounts payable balances in accordance with the regulations and timeframes prescribed by this NPR. This NPR sets forth the requirements for NASA to follow regarding the recognition, recording, and reporting of payables, as well as coordinating the timely disbursement of payments via the Treasury BFS. The provisions of this chapter are designed to supplement existing regulations bearing on the subjects covered herein and do not relieve the Center Chief Financial Officers (CFOs) or NASA Shared Services Center (NSSC) personnel from compliance with Office of Management and Budget (OMB), Government Accountability Office (GAO), the Department of Treasury, and other applicable Federal regulations.
1.2.1 The NASA Administrator has delegated authority to the Agency CFO's designated representative, the Agency Deputy, Chief Financial Officer, Finance (DCFO(F)), to establish NASA payment certification and payment scheduling functions required by the Department of Treasury.
1.2.2 The Agency DCFO(F) has re-delegated payment certification and scheduling authority to the NSSC Executive Director who in turn shall designate officials at NSSC to perform Secure Payment System Data Entry Operator (SPS DEO) functions with the Department of Treasury.
1.2.3 NASA Agency, Office of the Chief Financial Officer (OCFO) shall:
a. Develop, maintain, issue, and interpret financial management policies for accounts payable and disbursements, including prompt payment regulation requirements.
b. Coordinate and monitor the processes and systems used to process, record, and report accounts payable and disbursements.
c. Maintain metrics to track progress in meeting prompt payment requirements.
d. Monitor late payments and interest penalties incurred.
e. Review and monitor the CMP control activity data provided by NASA Centers and the NSSC.
f. Perform quality control reviews to confirm controls are effective and processes are efficient. Additionally, ensure internal reviews of payment performance and system accuracy are conducted.
g. Establish and monitor policy on the foreign disbursements of the Centers.
h. Evaluate and approve requests for international disbursements.
i. Provide guidance on reports to GAO regarding physical loss/deficiency of funds and requests for relief.
j. Designate a person responsible for reporting to GAO physical loss/deficiency of funds and requests for relief.
1.2.4 NASA Center CFO's Office shall:
a. Perform and submit CMP activities in accordance with the current CMP manual.
b. Enter cost transactions for invoices that require costing by the Center's cost personnel or other appropriate Center personnel.
c. Identify and monitor all payments of accounts payable from canceled appropriation accounts to ensure that all payments are consistent with OMB Circular A-11 and the 31 U.S.C. § 1341.
1.2.5 NASA Center CFO's Office shall perform the following functions related to disbursements to avoid incurring prompt payment interest penalties:
a. Process goods receipt information in NASA's core financial system.
b. Ensure invoices are reviewed, costed, funded, and approved in time to avoid late payment penalties.
c. Provide Contracting Officers (COs) the assistance they need in order to ensure a payment is proper. This may include demonstration, documentation, or providing audit reports and evaluations that validate the systems, controls, and other methods used to process transactions and verify payments.
d. Ensure documentation is readily available for review by procurement personnel, auditors, NASA Headquarters, and Centers' financial management personnel.
e. Ensure adequate internal controls are in place, to include those limiting access to electronically transmitted data and establishing/maintaining appropriate separation of duties.
f. Forward requests for transactions that will require foreign disbursements to the Agency CFO and DCFO(F) for approval.
1.2.6 The NSSC Financial Management Services Division shall:
a. Ensure COs are informed of their responsibilities and liabilities before they begin certifying disbursements.
b. Ensure DEOs are informed of their responsibilities before they begin entering disbursement transactions.
c. Perform voucher examination and payment services including assembling, reviewing, processing, recording, reporting, and reconciling commercial and Government invoices in accordance with the PPA.
d. Process and schedule disbursements for all NASA Centers accurately within established timeframes and maintain accurate disbursement documentation as required in 5 CFR § 1315.9 and NASA policies and procedures.
e. Take action to prevent late payments and interest penalties.
f. Perform and document required CMP control activities.
g. Comply with State Department, Treasury BFS, and Kansas City Finance Center (KFC) requirements concerning international payments.
h. Follow the Treasury BFS payment procedures.
i. Ensure Intragovernmental Payment and Collection (IPAC) payments to Federal agencies are in accordance with NASA and Treasury's procedures for IPAC.
j. Abide by other regulations and business rules established by the Treasury, GSA, or OMB that affect disbursement activities.
k. Provide Treasury BFS the necessary information at the transaction level to allow Treasury to process payments and collections and to maintain the accurate status of NASA appropriation and fund accounts.
l. Submit waiver requests for waiver to specific provisions of these requirements to the Agency CFO and DCFO(F) for consideration. Such requests should identify the specific requirement, state the reason for the request, the period of time to be covered by the waiver, and any documentation in support of the request.
1.2.7 Agency Applications Office (AAO) shall:
a. Implement system requests relating to accounts payable and disbursing functions in accordance with established schedules.
b. Ensure the financial management system provides up-to-date, reliable, useful, complete, and consistent financial management information in accordance with OMB Circular A-127.
c. Post Treasury's confirmations and resolve issues with posting Treasury's confirmations.
1.2.8 NASA Center receiving offices or other responsible offices shall complete inspection reports, receiving reports, and/or certifications in accordance with the requirements in this NPR.
2.1.1 Accounts Payable are amounts owed by NASA for goods and services received from, progress in contract performance made by, and rents due to other entities.
2.1.2 Accounts Payable include the following:
a. Amounts owed for goods and other property purchased and received.
b. Amounts owed to vendors, contractors, grantees, and lessors for services performed and accepted.
c. Amounts owed at the end of the accounting period under programs for which no further performance of service by payees is required (such as annuities, insurance premiums, and some cash grants).
d. Interest incurred on late payments and refunds due but not paid.
2.2.1 When NASA accepts title to goods, whether the goods are delivered or in transit, the NASA Center shall recognize a liability for the unpaid amount of the goods. If invoices for those goods are not available when financial statements are prepared, the amounts owed will be estimated.
2.2.2 When NASA receives services performed by others that conform to the requirements of the contract or agreement, the NASA Center shall recognize a liability for the unpaid value of the services received.
2.2.3 NASA adheres to accrual-based accounting and Centers shall therefore not delay the recognition of a liability based on the availability of funds and disclose the accounts payable not covered by budgetary resources.
2.3.1 NASA records all accounting transactions in the core financial system using the appropriate United States Standard General Ledger (USSGL) accounts. Pro forma entries can be found on the Treasury BFS Web site.
2.3.2 The required documentation for recording accounts payable is the following:
a. For Goods. Documentation showing the quantities and a receiving document with the dates goods were received and accepted by NASA. Such quantities will be based on actual counts of the items delivered by the vendor.
b. For Service Performed. A confirmation that NASA has received the services and they were satisfactorily performed.
2.3.3 Documentation. Amounts recorded as payables will be supported by documentation showing the basis for the amount recorded and the terms of payment.
2.3.4 Intragovernmental Payables. Accounts Payable resulting from transactions with other Federal agencies are intragovernmental transactions and are recorded separately from amounts owed to the public.
2.3.5 Accrued Cost. In accordance with 31 U.S.C. § 3512(e), NASA uses accrual-based accounting and therefore records cost in relation to accounts payable. Refer to NPR 9060.1A for specific guidance on documenting and recording accrued cost by category of cost incurred.
2.3.5.1 Depending on the nature of that transaction, cost may be charged to operations immediately, i.e., recognized as an expense of the period, or to an asset account for recognition as an expense of subsequent periods.
2.4.1 Continuous verification and reconciliation of accounts payable balances are required to ensure the integrity of the accounts payable transaction data and the general ledger account balances in the core financial system.
2.4.2 NASA Headquarters has identified relationships and reconciliations used to validate proper general ledger account postings in the CMP. Refer to the CMP for detailed information on the account relationships, reconciliations, and other accounts payable control activities that are to be executed on a monthly, quarterly, and yearly basis.
2.5.1 Pursuant to 31 U.S.C. §1552, an appropriation account available for a definite period is closed and any remaining balances in the account are to be canceled on September 30th of the fifth fiscal year after the period of availability for obligation of the appropriation. Canceled balances are not available for obligation or expenditure for any purpose. An appropriation account may also be closed and balances canceled, whole or in part, by legislative action.
2.5.2 The NASA Centers are required to identify the accounts payable balance remaining on a legitimate obligation at the time the appropriation account is closed. NASA will adhere to OMB Circular A-11 and TFM Volume I, Part 2, Chapter 4200, when canceling accounts payable in closing appropriation accounts.
2.5.3 After an appropriation account is closed, valid canceled accounts payable may be paid from an unexpired account available for the same purpose as the closed account. Center CFO's shall ensure the amount of funds in each unexpired account used to pay obligations against canceled appropriation accounts is limited to one percent of the appropriation, as required by 31 U.S. Code §1553. The authority to pay canceled payables from one percent of an unexpired account cannot exceed the original appropriation.
2.5.4 Prior to the closing of the appropriation account, the NASA Centers will identify and validate accounts payable balances in the closing appropriation account.
2.5.5 Center CFO Offices in collaboration with Procurement Offices shall make every effort to solicit a payment request from vendors or other Government agencies, so as to avoid unnecessary cancelled payables.
2.5.6 When an appropriation account is closed and a valid accounts payable transaction arises from that account, NASA will:
a. Identify unexpired accounts from which it is permissible, both as to the purpose and amount, to make payments that would have been chargeable to the closed appropriation account.
b. Determine the total amount of payments that may be made consistent with OMB Circular A-11, the Anti-Deficiency Act, and Section 2.5.3 above.
3.1.1 This chapter provides an overview of the NASA requirements for the scheduling of disbursements for domestic transactions, Imprest Funds, foreign cash transactions, and Government cards. The principal objectives of control over disbursements are to ensure that all disbursements are legal, proper, and correct and that all disbursements are accurately recorded, reported, and reconciled in a timely and efficient manner.
3.1.2 It is NASA policy to make disbursements electronically using Electronic Funds Transfer (EFT) tools established by the Treasury BFS, unless a waiver is otherwise granted.
3.1.3 NASA procurement officers shall ensure applicable vendor EFT information and EFT clauses are in contracts/agreements.
3.2.1 NASA is not authorized to designate employees as Disbursing Officers. The disbursing function for NASA is performed by the Department of Treasury BFS. NASA is required to process and schedule disbursements according to procedures and regulations established by 1 Treasury Financial Manual (TFM) 4A: 2000 Overall Rules for All Federal Agencies and 1 TFM 4A: 3000 Requirements for Non-Treasury Disbursing Officers (NTDOs).
3.2.2 Accountable Official for Disbursements. Although Treasury employees serve as Disbursing Officers for NASA, Treasury BFS requires the appointment of accountable officials within NASA to appropriately manage this function. The appointment process documents the delegation of authority from the NASA Administrator, through the Agency CFO and the DCFO(F), resulting in the designation of the individuals at the NSSC who certify and process the payments through Treasury systems.
3.2.3 Delegations for Designation Authority. All authority to expend Agency funds, and to certify the disbursement of such funds through a Treasury disbursing office, resides with the NASA Administrator. Via FS Form 2958 and electronic delegation in the Digital Signature and Verification System (DSVS), the NASA Administrator actively delegates this role to accountable officials who then designate COs and other duly assigned individuals. The requirements for NASA delegations and designations are explained in more detail in section 11.3 of this NPR.
3.2.3.1 COs and SPS DEOs. NSSC Civil Servant COs certify to Treasury that payments are accurate, legal and proper while NSSC SPS DEOs directly enter payment data into Treasury's SPS for further processing. The requirements for designation of NASA COs and SPS DEOs are explained in section 12.4 of this NPR.
3.3.1 Once active designations are in place for payment processing, NASA uses the Treasury SPS to create payment-voucher schedules. The Treasury SPS is an automated system for voucher preparation, certification, transmission, and verification between Federal agencies and Treasury BFS. NSSC accountable officials shall contact the servicing Regional Finance Center (RFC) and obtain updated Secure Payment System Contracting Officer (SPS CO) Manuals and the SPS DEO Manuals and abide by these detailed operational policy and procedures.
3.3.2 When SPS is not available to create payment-voucher schedules, NSSC uses the manual Standard Form (SF) 1166 "Voucher and Schedule of Payments for Summary Payments" to certify payments to Treasury. One or more payments and related payment data can be scheduled for processing on an individual SF 1166.
3.3.3 Disbursing Limits. The maximum and minimum amounts for which an individual payment should be issued is dependent on the type of instrument as follows:
3.3.3.1 Paper Checks. The maximum amount for individual check payments is $99,999,999.99. In addition, the NSSC shall not issue individual checks for payments less than $5. 31 CFR § 208.3 requires all Federal payments made by an agency be made by electronic funds transfer. NASA may only issue paper checks when one of the waiver conditions in 31 CFR § 208.4 is met. Issuance of a paper check under one of the cited waiver conditions requires approval by DCFO(F) or delegate as an exception to the mandatory EFT requirement.
3.3.3.2 Automated Clearing House (ACH). The ACH electronic payment process is used to process individual payments up to $99,999,999.99.
3.3.3.3 Federal Reserve Wire Network (Fedwire). The Fedwire electronic payment process is used for payments certified via the SPS when either of the following conditions exist:
a. The payments are greater than $99,999,999.99. Individual Fedwire payments may not exceed $9,999,999,999.99.
b. NASA is required to make an emergency payment.
3.3.4 Emergency Payments. NASA should avoid making emergency payments unless it is essential to do so and the Agency DCFO(F) has approved the request to use Treasury emergency procedures. Payments related to emergencies and disasters may be made as soon as the contract, proper invoice, receipt and acceptance documents or any other agreement are matched. The authority for making emergency payments is found in the following:
a. Pub. L. 93-288, as amended (42 U.S.C. § 5121 et seq.).
b. Pub. L. 96-510, 42 U.S.C. § 9606.
3.3.4.1 In rare circumstances, it may be necessary for NASA to pick up or receive checks from a Treasury RFC, upon approval by a Disbursing Officer, for direct delivery to a recipient.
3.3.4.2 Only designated agents are permitted to pick up checks in person at a Treasury RFC. Refer to TFM Volume I: Part 4A: 3050 for instructions on in-person check pickups from Treasury.
3.3.5 Treasury does not permit the delivery of voucher schedules for payment in person or waiting at the disbursing center for the payment or payments to be prepared on a "walk-through" basis.
3.3.6 Emergency Manual Certification of Payments. NASA may need to certify payments manually because SPS is unavailable. Once NASA receives permission from the Director, RFC or designee to use the manual certification procedure, the CO or designated official submits a completed SF 1166 via fax or e-mail. The certification package also includes a one-time password provided to NASA by the Treasury RFC which NASA will enter in the "Password" block.
3.3.6.1 Procedures for emergency certification of payments apply to bulk files and summary certifications only. NASA is required to have a valid Fiscal Service (FS) Form 210 or FS Form 2958 on file with FS for the CO or designating official who certifies the payments. Refer to TFM Volume I: Part 4A 3095 for instructions.
3.3.7 Large Disbursements. Treasury BFS requires agencies to report large disbursements in advance of the request for disbursement. A minimum of two business days' notice is required for disbursements between $50 million and $500 million. If the disbursement will be over $500 million, a minimum of five business days is required. When specific disbursement information has not been finalized for large disbursements a NSSC, CO shall notify Treasury as soon as possible, but no later than 8:30 a.m. Eastern time on the transaction settlement date of the approximate amount and approximate deposit or disbursement date.
3.3.8 IPAC Payments. The NSSC shall review IPAC payments to ensure they are accurately recorded and timely disbursed to other Federal agencies. Users should refer to Treasury's Web site and NPR 9090.1A for additional information on IPACs.
3.3.9 Grant Payments. NASA currently uses the Department of Health and Human Services (DHHS) Payment Management System for grant payments. Refer to NPR 9680.1 for additional information.
3.3.10 Purchase Card Payments. NASA Purchase Cardholders shall use the purchase cards obtained through the GSA SmartPay program for official Government purchases unless another program is approved for NASA through the Procurement Office. Refer to Chapter 8 of this NPR for additional information pertaining to purchase card payments.
3.3.11 Imprest Funds and Third Party Drafts. Imprest funds have been eliminated for Federal use unless a specific waiver is granted. NASA may not use imprest funds or third party drafts.
3.3.12 Specially Designated Nationals List (SDN). The NSSC shall ensure payments are in compliance with Executive Order 13224, Blocking Property and Prohibiting Transactions with Persons who Commit, Threaten to Commit, or Support Terrorism. The SDN and Blocked Persons list on the Treasury Web site contains the names of the prohibited individuals or organizations NSSC shall not pay.
3.3.13 Do Not Pay (DNP). The NSSC shall access the DNP portal to verify payee eligibility at any time during the life cycle of a payment. See the Treasury BFS Web site for additional information on the DNP Portal.
4.1.1 The NSSC Financial Management Services Division shall process payments according to the regulations set forth by 5 CFR pt. 1315. The Prompt Payment Act (PPA) requires NASA to pay vendors and employee travel reimbursements in a timely manner and invokes an interest penalty for late payments. For NASA, PPA is applicable to payments for vendors and utilities with the following exceptions:
a. Contract Financing Payments. Contract financing payments are authorized disbursements prior to the acceptance of goods and services. Contract Financing Payments are defined in 5 CFR § 1315.2(h).
b. Payments related to emergencies (as defined in the Disaster Relief Act of 1974, Public Law 93-288, as amended (42 U.S.C. § 5121 et seq.)); military contingency operations (as defined in 10 U.S.C. § 101 (a)(13)); and the release or threatened release of hazardous substances (as defined in 4 U.S.C. § 9606, Section 106).
4.1.2 Interim payments under a cost-reimbursement service contract are treated as invoice payments and are subject to the requirements of the PPA unless otherwise provided by the rule.
4.2.1 NASA Responsibilities. Invoices, bills, or any other documents (hereafter referred to as "invoices") authorized for payment by a NASA Center will be reviewed and paid when due in accordance with the requirements stated in 5 CFR pt. 1315. Additionally, NASA is responsible for adhering to the following PPA requirements:
a. Monitoring the causes of late payments and take necessary corrective actions to prevent them in the future.
b. Ensuring a strong system of internal control procedures is in place to identify and prevent late payment interest penalties. The requirements for developing these internal controls can be found in NPR 9010.3. Additionally, the NASA OCFO Quality Assurance Division (QAD) shall ensure the core financial system is capable of providing accurate and reliable payment data.
c. Reviewing systems and payments to ensure they are consistent with the CFO Act requirements.
4.2.2 Required Documentation. NASA's Center OCFO Office and the NSSC Financial Management Services Division shall maintain paper or electronic documentation to support payments of invoices and interest penalties as required in 5 CFR § 1315.9.
4.2.3 Review of Invoice. Each invoice will be reviewed by the Designated NASA Billing Office as soon as practicable after receipt to determine whether the invoice is a proper invoice.
4.2.4 Notification of Improper Invoice. NASA should notify contractors/vendors of improper invoices within seven days of receipt of the invoice.
4.3.1 Receipt of Invoice. For the purposes of determining a payment due date upon which any late payment interest penalty will begin to accrue, an invoice will be deemed to be received on the later of: a. The day the NSSC (or other Designated Billing Office as specified in the contract) either physically receives a paper invoice or receives a legible electronic invoice. However, the payment due date can begin on the following business day if NASA receives the invoice after normal working hours.
b. On the date placed on the invoice by the contractor, when NASA fails to annotate the valid invoice with the date of receipt of the invoice at the time of receipt.
c. On the date of delivery, when the contract specifies that the delivery ticket may serve as an invoice.
d. The seventh day after the date on which the property is actually delivered or performance of the services is actually completed, unless:
(1) NASA has actually accepted the property or services before the seventh day in which case the acceptance date will substitute for the seventh day after the delivery date.
(2) A longer acceptance period is specified in the contract, in which case the date of actual acceptance or the date of which such a longer acceptance period ends will substitute for the seventh day after the delivery date.
4.3.2 Improper Invoices
4.3.2.1 The criteria for determining a proper invoice can be found in the Federal Acquisition Regulation (FAR) 32.905 or 5 CFR § 1315.9 (b). The NSSC Financial Management Services Division shall return an invoice determined to be improper to the vendor as soon as practicable after receipt, but no later than seven days after receipt as required by 5 CFR § 1315.4(c)(2).
4.3.2.2 When returning an improper invoice, the NSSC Financial Management Services Division shall notify the vendor of all specific reasons why the invoice is not proper and is being returned. This notification will include a request for a corrected invoice, clearly marked as such.
4.3.2.3 NASA does not need a hard copy invoice document to begin the payment process to a vendor. NASA accepts electronic invoices that meet all of the requirements of FAR 32.905 or 5 CFR § 1315.9 (b). NSSC shall maintain adequate safeguards and controls in the data entry process, as well as within the core financial system, to ensure only proper invoices are being paid and to prevent duplicate processing.
4.3.3 Acceptance of Goods and Services. NASA Centers shall accept items and services as promptly as possible. Unless otherwise stated in a contract, commercial items and services should not be subject to extended acceptance periods. Center offices performing acceptance functions shall forward acceptance notifications to the NSSC by the fifth working day after acceptance.
4.4.1 The period available to NASA to make a timely contract payment without incurring an interest penalty is generally 30 days after receipt of a proper invoice or acceptance, whichever is later, unless no invoice is required. However, calculation of the payment due date for each specific invoice varies depending on such factors as the type of contract, the type of goods or services being provided, and the type of invoice. The NSSC shall comply with the specific requirements found in FAR 32,904 when determining payment due dates.
4.4.2 Timely Payment
4.4.2.1 NASA should make payments no more than seven days prior to the payment due date, but as close to the due date as possible, unless the NASA Administrator or designee has determined on a case-by-case basis for specific payments that earlier payment is necessary. The Vendor Payment Processor shall perform a two or three-way match (comparing the invoice with the purchase order and, if applicable, the goods receipt) to confirm the quantity and dollar amount match the invoice and System Application Program (SAP) before approving a payment.
4.4.2.2 The Agency DCFO(F) shall use this authority cautiously weighing the benefits of making the payment early against the good stewardship inherent in effective cash management practices. Written determination to approve early payments will be retained in the payment file.
4.5.1 Payment Date. Payment will be considered to be made on the settlement date for an EFT payment or the date of the check for a check payment. Payments falling due on a weekend or Federal holiday may be made on the following business day without incurring late payment interest penalties.
4.5.2 The NSSC Financial Management Services Division shall calculate late payment interest as required by 5 CFR § 1315.10.
4.5.3 NASA employees are entitled to late payment interest in accordance with 41 CFR Parts 301-51, 52, 54, and 71, if their travel claim is not paid within 30 calendar days after the employee submits a proper travel claim to the designated approving office.
4.6.1 The NSSC Financial Management Services Division shall meet the following requirements in paying interest penalties:
a. Interest may be paid only after acceptance has occurred, or when title passes to the Government in a fast payment contract when title passing to the Government constitutes acceptance for purposes of when interest may be paid.
b. Late payment interest penalties paid without regard to whether the vendor has requested payment of such penalty and will include a notice stating the amount of the interest penalty, the number of days late, and the rate used.
c. The invoice number or other agreed-upon transaction reference number assigned by the vendor should be included in the notice to assist the vendor in reconciling the payment. Inclusion of the contract number in the notice to the vendor is optional.
d. The temporary unavailability of funds does not relieve an activity of the obligation to pay interest penalties or the additional penalties that may be required.
e. NASA will pay any late payment interest penalties (including any additional penalties described below) from the funds available for the administration of the program for which the penalty was incurred. The PPA does not authorize the appropriation of additional amounts to pay penalties.
f. NASA will report interest penalty payments to the Internal Revenue Service (IRS) on IRS Form 1099-MISC when payments to any one person, partnership, or trust total $600 or more.
g. Final payments on cost-type contracts are subject to interest penalties; they are not contract financing payments.
h. Interim payments under cost-reimbursement service contracts are treated as invoice payments. Interest penalties will be paid for interim payments under cost-reimbursement service contracts awarded on or after December 15, 2000, that are paid more than 30 days after a proper invoice has been received from the vendor.
i. Payments for partial deliveries are subject to PPA requirements. NASA will pay for partial delivery of supplies or partial performance of services after acceptance, unless specifically prohibited by the contract. Payment is contingent upon submission of a proper invoice.
4.6.2 Grant recipients. See 5 CFR § 1315.15 for information on grant recipients and interest penalties.
4.7.1 Interest penalties are not required:
a. When payment is delayed because of a dispute between a Federal agency and a vendor over the amount of the payment or other issues concerning compliance with the terms of a contract. Claims concerning disputes, and any interest that may be payable with respect to the period, while the dispute is being settled, will be resolved in accordance with the provisions in 41 U.S.C. §§ 7101-7109 et seq. except for interest payments required under 31 U.S.C. § 3902(h)(2).
b. When payments are made solely for financing purposes or in advance, except for interest payment required under 31 U.S.C. § 3902(h)(2).
c. For a period when amounts are withheld temporarily in accordance with the contract.
d. When an EFT payment is not credited to the vendor's account by the payment due date because of the failure of the Federal Reserve or the vendor's bank to do so.
e. When the interest penalty is less than $1.00.
4.8.1 Vendor Entitlements. A vendor will be entitled to an additional penalty payment when the vendor is owed a late payment interest penalty by NASA of $1.00 or more, if the vendor:
a. Receives a payment issued after the due date and NASA failed to include the late payment interest.
b. Is not paid the interest penalty payment within ten days after the actual payment date.
c. Makes a written request that NASA pay such an additional penalty that is postmarked, received by facsimile, or by electronic mail, by the 40th day after payment was made. If there is no postmark or if it is illegible, the request will be valid if it is received and annotated with the date of receipt by NASA by the 40th day. The written request includes the following:
(1) Specific assertion that late payment interest is due for a specific invoice, and request payment of all overdue late payment interest penalty and such additional penalty as may be required.
(2) A copy of the invoice on which late payment interest was due but not paid, a statement that the principal has been received, and the date of receipt of the principal.
4.8.2 Maximum Penalty. The additional penalty will be equal to one hundred percent of the original late payment interest penalty up to but not exceeding $5,000.
4.8.3 Minimum Penalty. Regardless of the amount of the late payment interest penalty, the additional penalty paid will not be less than $25. No additional penalty is owed, however, if the amount of the interest penalty is less than $1.00.
4.8.4 Penalty Basis. The penalty is based on individual invoices. Where payments are consolidated for disbursing purposes, the penalty determinations will be made separately for each invoice therein.
4.8.5 Utility Payments. The additional penalty does not apply to the payment of utility bills where late payment penalties for these bills are determined through the tariff rate-setting process.
5.1.1 Preventing Duplicate Payments. NASA should mark vouchers and supporting documents either electronically or manually to prevent duplicate payment processing.
5.1.2 Accounting Classification Codes. In all cases, the account symbol or other appropriate reference, which clearly identifies the appropriation or fund affected, is required to be included in the payment records. When the voucher is split between two or more appropriations the account symbol(s) or other appropriate references will identify the amounts applicable to each. The NSSC shall follow the rules below for the designation of payee(s) when making Government payments.
5.2.1 Individuals. Payee information to individuals should include first name, middle initials, and surname. Omit punctuation marks except for the use of commas to set off the names of more than two payees.
5.2.2 Joint Accounts. A joint account differs from several accounts when at least two payees are receiving the payment. Where two or more individuals are jointly entitled to receive payment, the voucher should include all names as payees by using the word "and" before the name of the last payee. Where the account is not joint but several, use the word "or" before the name of the last payee.
5.2.3 Corporations. When there has been a change in the corporate name as a result of a merger, consolidation, or other proceeding and a certificate verifying such a change has been obtained from the proper state official, the NSSC shall draw checks for payment in the new name.
5.2.4 Unincorporated Association. Use the official name.
5.2.5 Partnerships. Use the firm's name.
5.2.6 Trust Estates, Decedent's Estates, Trustees, Executors, and Administrators, and Guardians of Minors and Incompetents. See TFM, Volume I, 4-2000.
5.2.7 Doubtful cases. Refer any cases where there is doubt concerning proper payee information to the Agency DCFO(F).
5.2.8 Contract References. Reference contracts or agreements on the voucher by placing the contract number and the date executed in the spaces provided. If the agreement is unnumbered and attached to the voucher, this should be so indicated.
6.1.1 NASA should take economically justified discounts offered by vendors, whether stipulated in the contract or offered on an invoice, but only after acceptance has occurred.
6.1.2 Calculating the Discount. The Treasury BFS Web site offers a discount calculator that NASA should use to determine whether or not to accept the discount.
6.1.2.1 If NASA takes a discount after the deadline, the Agency will pay an interest penalty on any amount remaining unpaid as prescribed in 5 CFR § 1315.10(a)(6).
6.2.1 Payment date. When a discount is taken, payment will be made as close as possible to, but no later than, the discount date.
6.2.2 Start date. The period for taking the discount is calculated from the date placed on the proper invoice by the vendor. If there is no invoice date on the invoice by the vendor, the discount period will begin on the date a proper invoice is actually received and date stamped or otherwise annotated by the designated Agency office.
7.1.1 Accelerated payments are payments made prior to the normal due date. Payments made prior to the normal due date in order to take advantage of discount terms or rebate incentives offered by the payee are not considered accelerated payments. The use of accelerated payments has no bearing on the determination of the payment due date. Vendors will be entitled to interest penalties if invoice payments are made after the payment due date.
7.1.2 NASA may make accelerated payments in the following situations:
a. A single invoice under $2,500. Payments may be made as soon as the contract, proper invoice, receipt, and acceptance documents are matched except where statutory authority prescribes otherwise and except where otherwise contractually stipulated (e.g., government-wide commercial purchase cards).
b. Small business (as defined in 48 CFR § 19.001). NASA may pay a small business as quickly as possible when all proper documentation, including acceptance is received in the payment office and before the payment due date. Such payments are not subject to payment restrictions stated elsewhere in 5 CFR pt. 1315.
c. Emergency Payments. Payments related to the following, may be made as soon as the contract, proper invoice, receipt, and acceptance documents or any other agreements are matched:
(1) Payments related to emergencies and disasters (as defined in the Robert T. Stafford Disaster Relief Act and Emergency Assistance, Pub. L. 93-288, as amended (42 U.S.C. § 5121 et seq.).
(2) Payments related to the release of hazardous substances (as defined in the Comprehensive Environmental Response Compensation and Liability Act of 1980, Pub. L. 96-510, 42 U.S.C. § 9606).
(3) Payments made under a military contingency (as defined in 10 U.S.C. § 101(a)(13)).
(4) The PPA requirements for determining payment due dates described in section 4.4.4 do not apply to accelerated payments described in section 7.1. 7.2 Fast Payments
Fast payment is a payment without evidence that supplies have been received. NASA activities will not certify payments without receipt and acceptance of goods or services unless specifically provided by contractual agreement executed pursuant to law.
NASA COs and other designated individuals are authorized to utilize the purchase card to procure or pay for purchases of supplies, services, or construction at or above the micro-purchase threshold (refer to the FAR for the current micro-purchase threshold). Payments to the purchase card issuing bank are subject to the provisions of the PPA and OMB Circular A-123 Appendix B.
8.2.1 The cardholder shall promptly review and reconcile their monthly statements within the allotted timeframe, and the approving official shall review the cardholder statement of account received at the end of each monthly billing cycle and approve the transactions. Both the cardholder and approving official shall follow contract procedures for identifying discrepancies.
8.2.2 The Purchase Card Center Program Coordinator shall submit the validation spreadsheet and request for payment to the NSSC within a timeframe that allows the NSSC to process and pay the consolidated invoice within the Prompt Payment deadline.
8.2.3 Disputed Line Items. Disputed line items do not render the entire invoice an improper invoice for compliance with 5 CFR pt. 1315, Prompt Payment. Any undisputed items will be paid in accordance with 5 CFR § 1315.12(a).
8.2.4 NASA should abide by the contract provisions for reconciliation of discrepancies after payment of the invoices, including notifying the contractor in writing within the period prescribed in the contract.
8.3.1 Payment Date. After adjusting the consolidated invoice based on the cardholder statements received, NASA should pay the consolidated invoice in a timely manner. I TFM 4-4535.10 permits payment of the bill in full prior to verification that goods or services were received. All the provisions of the PPA apply, including interest penalties for late payment.
8.3.2 NASA Centers should use the P-Card Web Solution System and the electronic process made available through NASA's core financial system to make purchase card payments and manage the reconciliation of statements and transactions.
8.3.3 Documentation. The retention period for procurement records, to include purchase card records (regardless of the dollar value), will be maintained for a period of six (6) years after final payment.
8.4.1 The NSSC shall use the Treasury BFS rebate spreadsheet template to calculate the most economically beneficial payment date for the Government-wide commercial purchase card. The spreadsheet on Treasury's BFS Web site provides instructions and an example of the calculations. The results of the spreadsheet will show the NSSC how much the Government will save if they pay the statement as early as possible versus the savings they pay as late as possible - at the due date. The NSSC shall pay according to the result of the calculations.
8.4.2 NASA should take rebates if economically beneficial considering Government-wide commercial purchase card payment dates based on an analysis of the rebate spreadsheet results, unless specified otherwise in the contract.
9.1.1 NASA should follow these standards when making progress payments under construction contracts:
a. NASA may approve a request for progress payment if the application meets the requirements specified in Section 9.2, Required Documentation for Construction Payments, below.
b. The certification by the prime vendor, as defined in Section 9.2 below, is not to be construed as final acceptance of the subcontractor's performance.
9.1.2 NASA shall return any such payment request that is defective to the vendor within seven days after receipt, with a statement identifying the defect(s).
9.1.3 In the event the vendor's progress payment request contains an error and the vendor is paid more than entitled to under the terms of the contract, the vendor is obligated to pay interest to NASA on unearned amounts in its possession. The same holds true if NASA should mistakenly pay the vendor more than was authorized by the contract at the time of the payment. A vendor or subcontractor is obligated to pay interest to NASA on unearned amounts in its possession from:
a. The eighth day after receipt of funds from NASA until the date the vendor notifies NASA that the performance deficiency of the vendor has been corrected.
b. The eighth day after the receipt of funds from NASA until date the vendor reduces the amount of any subsequent payment request by an amount equal to the unearned amount in its possession when all or a portion of a payment received from NASA constitutes a payment for the vendor's performance that fails to conform to the specifications, terms, and conditions of its contract with the Agency, under 31 U.S.C. § 3905(a).
c. The eighth day after the receipt of funds from NASA until the date the performance deficiency of a subcontractor is corrected.
d. The eighth day after the receipt of funds from NASA until the date the vendor reduces the amount of any subsequent payment request by an amount equal to the unearned amount in its possession, when all or a portion of a payment received from the agency would constitute a payment for the subcontractor's performance that fails to conform to the subcontract agreement and may be withheld, under 31 U.S.C. § 3905(e).
9.1.4 Interest payments on unearned amounts due to the Government under 31 U.S.C. § 3905(a)(2) or § 3905(e)(6) should:
a. Be computed on the basis of the average bond equivalent rates of 91-day Treasury bills auctioned at the most recent auction of such bills prior to the date the vendor received the unearned amount.
b. Be deducted from the next available payment to the vendor.
c. Be deposited in the Miscellaneous Receipts Account and then revert to Treasury.
9.2.1 Substantiation required for construction payments shall include:
a. An itemization of the amounts requested related to the various elements of work specified in the contract.
b. A listing of the amount included for work performed by each subcontractor under the contract.
c. A listing of the total amount for each subcontract under the contract.
d. A listing of the amounts previously paid to each subcontractor under the contract.
e. Additional supporting data and detail in a form required by the contracting officer.
f. Certification by the prime vendor to the best of the vendor's knowledge and belief that:
(1) The amounts requested are only for performance in accordance with the specifications, terms, and conditions of the contract.
(2) Payments to subcontractors and suppliers have been made from previous payments received under the contract, and timely payments will be made from the proceeds of the payment covered by the certification, in accordance with their subcontract agreements and the requirements of 31 U.S.C. Subtitle III, Chapter 39.
(3) The application does not include any amounts which the prime vendor intends to withhold or retain from a subcontractor or supplier, in accordance with the terms and conditions of their subcontract.
10.1.1 This chapter provides the NASA requirements for processing payments for foreign transactions. Included are bilateral program transactions with foreign countries and international organizations involving procurement, research, co-development, co-production, or other transactions that require:
a. The outlay of U.S. dollars or U.S.-owned foreign currencies.
b. The exchange of U.S. dollars and U.S.-owned foreign currencies. NASA offices will contact the Agency OCFO as early as possible concerning any potential or pending negotiations, which will involve matters referred to in this chapter.
10.2.1 Disbursements - State Department. The Department of State pays on NASA's behalf some expenses incurred by NASA and/or its employees on overseas job assignments. The types of expenses include housing, TDY travel, education, and other expenses. The Department of State collects these funds each month by directly charging NASA's Appropriation of Funds (AOF) and reporting the charges on the FS 224: Statement of Transactions to the Department of Treasury. The charges are reported monthly on the Government-wide Accounting (GWA) Expenditure Activity Report obtained from Treasury's BFS the fifth business day after the month closes. NASA then posts a Journal Voucher in SAP each month to record the charges for the Agency, and the charges are distributed via the IPAC system to the applicable NASA Center.
10.2.2 Disbursements - Department of the Treasury. KFC is the primary processor for all payment transactions for Treasury BFS on behalf of Federal agencies. KFC will be the servicing RFC for all NASA foreign payments processed through Treasury. KFC uses the International Treasury Services (ITS.gov) system to make payments to vendors with foreign banking accounts.
10.2.2.1 If the KFC cannot issue a payment using ITS.gov, Treasury BFS will utilize the State Department to make the payment.
10.2.2.2 Issuance of checks in U.S. dollars to foreign recipients is not supported by ITS.gov. Those transactions will continue to be processed through SPS. Therefore, SPS will continue to be used by NASA for domestic payments (check and EFT), as well as U.S. dollar checks to foreign recipients, while all foreign transactions (with the one noted exception) will be processed through the KFC and ITS.gov.
10.2.3 Negotiating Financial Arrangements. Except for arrangements entered into for the sole purpose of implementing U.S. international monetary policy, Center CFOs and NSSC officials shall observe the following policies:
a. U.S. dollars will be retained in the account of the U.S. Treasury until actually required for immediate disbursement to minimize interest cost on the public debt.
b. Interest on U.S. Government funds should not be used to subsidize program activities. 10.2.4 Center CFOs and NSSC COs shall not permit the withdrawal of funds from the account of the U.S. Treasury for transfer to any recipient country or organization, prior to the need for the funds as determined by the actual immediate funding requirements of the recipient to carry out the project. Monthly payments are the norm.
10.2.5 NASA's share of funding required to support a program will not be derived from interest earned on U.S. contributions. Any interest earned will be promptly deposited to receipt account "801435, General Fund Proprietary Interest, Not Otherwise Classified."
10.2.6 Requests from a foreign country or international organization for the temporary deposit and safekeeping of dollars, in trust in an account of the U.S. Treasury, will be decided by Treasury. Treasury will make these determinations on an individual basis, after assessing the specific financial arrangements proposed and the relevant political and financial considerations.
This chapter prescribes NASA's requirements for the delegation of disbursement functions to accountable officials.
11.2.1 Although BFS employees serve as Disbursing Officers for NASA, BFS requires appointment of NASA accountable officials to appropriately manage the processing and certification of NASA disbursements. NASA Accountable Officials shall be delegated authority to appoint NASA personnel to process and certify NASA payments. This delegation of authority begins with the NASA Administrator who delegates this authority to the Agency CFO. The Agency CFO further delegates this authority to the Agency DCFO(F) who then redelegates this authority to NSSC officials. These NSSC officials then designate NSSC individuals to certify and process the payments through BFS systems.
11.2.2 The initial authority to expend NASA funds and to certify the disbursement of such funds through a Treasury Disbursing Officer resides with the NASA Administrator.
11.2.3 NASA has active delegations in place for Designation Officials who are then able to designate COs and DEOs. BFS has developed an automated system, known as the Digital Signature Storage and Verification system, to manage all delegations and designations of authority for disbursement-related functions. TFM Volume I, Federal Agencies, Chapter 4A: 3000 has detailed procedures that NASA personnel will follow in seeking, maintaining, or relinquishing delegations and designations. A valid FS Form 2958, will be on file with the BFS for each individual exercising delegation authority.
11.3.1 Delegation. NASA shall ensure each Treasury FS Form 2958, Delegation of Authority, is filled out promptly, accurately and completely. In addition:
a. All signatures are to be in black, non-erasable ink. All signatures should be within the signature block(s) provided. All signatures will be the official signature of the individual, nicknames' will not be accepted. Original signatures are required. All four signature blocks of the individual to whom authority is being delegated or who is being designated require original signatures.
b. NASA will retain a copy of the FS Form 2958 and forward the original to BFS, who will verify the delegation, sign it, and after making a copy, return it to the delegator. The receipt of the signed form by the Delegator signifies BFS' acceptance. On receipt of the signed FS Form 2958, the delegator shall verify the contents against the retained copy to ensure that no alterations occurred.
c. FS Form 2958 instructions are located on the back of the form.
11.3.2 Renewal and Termination.
11.3.2.1 Accountable Official delegations are valid for two years.
11.3.2.2 Action to Renew. BFS will notify the NASA official who has delegation authority of pending expiration, by mailing a "Letter of Notification of Pre-Expiration" to the address listed in Section VI of FS Form 2958 that documented the delegation. Prompt actions will be taken to renew the authority by submitting a new FS Form 2958 with the Re-Delegation block checked.
11.3.3 Expired delegations.
11.3.3.1 Delegations not renewed by their expiration date will become void as of that date, and no further delegations will be accepted from the individual without submission and approval of a new delegation using the FS Form 2958.
11.3.3.2 Notifications of expired delegations will be made by BFS via a "Letter of Notification of Expiration," mailed to the delegating official, at the address provided in Section VI of the original delegation or designation form.
11.3.3.3 NASA is required to submit a new FS Form 2958 when a delegation is expiring, to reinstate the respective delegation.
11.3.3.4 When an individual, for whom a delegation is on file with BFS, departs or otherwise becomes ineligible to act (including reassignment, retirement, departure, death, etc.), the responsible delegating official shall forward the appropriate FS Form 2958, revoking the delegation of the departing/ineligible designee to BFS. Revocations will be effective on the date received and processed by BFS.
11.3.4 Reorganization. If organization names or titles change, authority will be re-delegated to all affected positions. Although delegations will not expire until the required renewal date (two years), NASA will process appropriate FS Form 2958 for each official, checking the Re-delegation block, and noting in the "Name" block in Section II the word "Reorganization." as soon as the changes are official.
11.3.5 Head of the Agency. The NASA Administrator is the only person who can self-delegate. All authority to expend NASA funds and to certify the disbursement of such funds through a Treasury Disbursing Officer initially resides with the NASA Administrator.
11.3.5.1 Self-delegation. Completing FS Form 2958:
a. Check all authority blocks in Section I; this establishes the authorities of the NASA Administrator.
b. Check the appropriate block for type of action (delegation or re-delegation).
c. Complete Section II, with information on the individual designated as Head of Agency.
d. The NASA Administrator will manually sign all signature sample blocks and the Delegator block.
e. Head of Agency delegations are valid for a period of two (2) years from effective date, unless revoked earlier.
11.3.6 Revocation. When a NASA Administrator leaves that capacity for whatever reason, his/her authority for disbursement will be revoked. The following should be observed:
a. Forward FS Form 2958 revoking the NASA Administrator's delegation of the departing/ineligible designee to BFS. This form should be signed by the succeeding NASA Administrator or the departing NASA Administrator.
b. Revocations will be effective on the latter of the effective date requested by the Agency or the date received and processed by BFS.
c. Neither revocation nor expiration has an effect on the delegations and/or designations that were made.
11.3.7 Other Officials Delegated Authority. This covers the delegations from the Administrator to the Agency DCFO(F) and re-delegation from the Agency DCFO(F) to the NSSC officials to designate accountable officers to perform specific disbursing functions through BFS.
11.3.7.1 FS Form 2958 will be used to delegate authority so that accountable officials can be designated to perform specific disbursing functions through BFS.
11.3.7.2 Each FS Form 2958 will specify whether the authority MAY or MAY NOT be re-delegated.
11.3.7.3 Delegations of designation authority are valid for a period of two (2) years from the effective date, unless revoked earlier.
11.3.7.4 To designate an accountable official, a valid delegation and an up-to-date FS Form 2958 are required to be on file with BFS for the designating official.
11.3.7.5 When the delegating or designating official will no longer be in that capacity for whatever reason, their authority will be revoked. The following should be observed:
a. The responsible delegating official shall forward the FS Form 2958 revoking the authority.
b. Revocations will be effective on the latter of the effective date requested or the date received and processed by BFS.
c. Neither revocation nor expiration has an effect on other delegations and/or designations that were made.
11.3.8 FS Form 2958 Processing.
11.3.8.1 The FS Form 2958 is completed and signed (in the four signature blocks provided for Section III - SIGNATURE SAMPLES OF DESIGNEE) by the designee.
11.3.8.2 Agency DCFO(F) shall approve and sign the FS Form 2958 (in the signature block in Section IV-DELEGATORS SIGNATURE) delegation or revocation before it is submitted to BFS.
11.3.8.3 The NSSC Treasury Systems Administrator shall transmit the approved FS Form 2958 to Treasury's Chief Disbursing Officer.
11.3.8.4 Copies of the FS Form 2958 will be distributed to the Regional Disbursing Offices by the Chief Disbursing Officer.
12.1.1 COs have a responsibility to verify that proposed payments are legal, proper, and correct. The verification involves certifying a voucher upon which a disbursement will be made. The CO's certification of a voucher is an assertion of the appropriateness of each payment on the voucher and the CO's accountability for:
a. The correctness of the computations and facts stated in a voucher and its supporting records.
b. Preventing certifying payments made that are prohibited by law and that do not represent legal obligations under the appropriations or funds involved.
c. Any illegal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certification, as well as for any payment prohibited by law.
d. Compliance with internal controls established to safeguard and protect the interest of the Government.
12.1.2 The certification of a voucher is to be performed according to the informed judgment of the CO, based upon the facts establishing the legality and propriety of the claim.
12.1.3 Coercion or administrative pressure will not be used to obtain a certification. This does not prohibit discussing any facts or circumstances bearing on invoices with a view toward expediting settlement.
12.1.4 If improper payments cannot be recouped by collection, stop payment, or other means, unless relieved of liability, the CO is held personally liable for repayment for amounts on vouchers he/she approves with his/her certification where there is:
a. An illegal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certification made by the officer.
b. A payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved.
12.1.5 NASA Accountable Officials shall ensure COs are informed of their responsibility and liability before taking certification action.
12.1.6 Advance Decisions. NASA attorneys in the respective Centers Office of Chief Counsel and/or NASA OGC are trained to provide advice on appropriation law issues such as the proper expenditure of funds based upon time, purpose, and amount considerations and should be consulted if there is any doubt as to the legality of a particular expenditure. If the CO is uncertain whether the cited appropriation may legally be used to fund a particular payment, he/she may request an advance decision from the Comptroller General. Any such request for an advance decision will be routed via the Agency DCFO(F) or OCFO Director for Policy for review, comment, and forwarding to the Comptroller General.
12.1.6.1 Any questions of law involving payments of $100 or less, which cannot be resolved locally to the satisfaction of the CO, may be referred to the Agency DCFO(F) or OCFO Director for Policy for review and advice. COs may rely on written advice from the Agency DCFO(F) or OCFO Director for Policy, when concurred by NASA OGC, as to propriety of the payment. Such payments will be considered conclusive by the Agency in settlement of the accounts of the COs.
12.1.6.2 Referrals to the Agency DCFO(F) or OCFO Director for Policy should include a copy of the uncertified invoice or claim and other pertinent supporting documents. The CO shall include the following:
a. A statement of the facts out of which the claim arose.
b. A statement of the doubt or other reason for forwarding the claim.
c. A recommendation as to the disposition believed to be proper.
12.1.6.3 Upon reaching a decision, the Agency DCFO(F) or OCFO Director for Policy will provide a written response to the CO. The CO will include a copy of the decision with the payment records.
12.1.6.4 If the proposed payment is for more than $100 and the advice provided by Center Chief Counsel or Office of Agency General Counsel does not clarify the propriety of proposed payment to the satisfaction of the CO, the CO shall refer the question to the Comptroller General, via the Agency DCFO(F) and OCFO Director for Policy for review, comment, and forwarding for resolution.
12.2.1 Often due to a large number of transactions, automated systems, cross-servicing arrangements, and prompt payment considerations, it is not practical to perform a personal examination of each transaction certified. Nonetheless, NASA will ensure COs can reasonably rely on systems, controls, personnel, and other methods used to process transactions and verify payments. NASA Accountable Officials shall provide conditions whereby a CO can perform his or her duties with reasonable reliance.
12.2.2 Indicators that reasonable reliance is present, upon which COs can rely, include:
a. Well-defined organizational structure and flow of work, with appropriate separation of responsibilities and clearly written policies and procedures governing the examination, approval, and certification of disbursement vouchers.
b. Effective application of available technology with separation of duties and concepts to achieve efficient and effective voucher processing.
c. Reviews of the voucher processing procedures and controls conducted with sufficient scope, depth, and frequency that key processing procedures and controls are known to be working and reliable.
d. When performing certifying duties, the title "Authorized CO" shall be used. The date of certification and the name will be typed, stamped, or printed below the space for the signature on vouchers, schedule of payments, and on official correspondence. In automated systems, COs should request information showing that the system is functioning properly and can be relied on to produce payments that are accurate and legal. Reviews should be made at least annually or with interim checks of major system changes. Electronic certification is legal, as long as it has adequate safeguards. Each CO will use an electronic symbol or user signature which is capable of being verified, and under his or her sole control or custody. The Treasury's BFS offers electronic certification systems, which when used in accordance with applicable requirements, satisfy the statutory requirements for voucher certification and payment.
12.2.3 If the CO believes factors exist that prevent certification of vouchers including systems, controls, personnel, and methods that cannot be reasonably relied upon, the CO will point out the weaknesses to the appropriate NASA officials and use alternative procedures and/or controls that can be reasonably relied upon. Any such alternative procedures and/or controls will be fully documented, with concurrence of their Center DCFO or Agency DCFO, prior to use.
12.3.1 The SPS DEOs are individuals to whom authority to create and modify payment requests and transmit certified payment requests to a Treasury RFC has been delegated. They do not have authority to certify payments. Only COs have this authority.
12.3.2 The following are the responsibilities of the SPS DEOs:
a. Payment data entry and editing voucher-schedules.
b. Uploading voucher-schedules that have been approved by a NASA CO, created on other computer systems, into SPS.
c. At the option of NASA, SPS DEOs may be authorized to initiate and monitor transmission of certified voucher-schedules from the NASA Core Financial System to Treasury RFC.
12.3.3 NSSC Accountable Officials shall ensure that individuals designated SPS DEOs are informed of their responsibility before acting in that capacity.
12.4.1 A designation is an appointment of a person to perform a specific disbursing function through the Treasury BFS. COs and SPS DEOs are designated by NSSC officials.
12.4.2 An individual MAY NOT be designated as both an SPS DEO and a CO for the same Agency Location(s).
12.4.3 The FS Form 210CO, Designation of COs, is used to designate COs. The FS Form 210DEO is used to designate SPS DEOs.
12.4.4 Designations for COs and SPS DEOs are valid for a period of two (2) years from the effective date, unless revoked earlier.
12.4.5 Revocation. When a CO or SPS DEO will no longer be in that capacity for whatever reason, his or her authority will be revoked. The responsible designating official shall forward a FS Form 210CO or FS Form 210DEO revoking the authority.
12.4.6 Revocations will be effective on the latter of the effective date requested by the Agency or the date received and processed by BFS.
12.5.1 Designation establishes the authority to act. The designated official's identity, functionality, and signature is captured by BFS to certify and approve vouchers or perform other disbursing functions for data transmission and security or check custody. A valid FS Form 210 series (appended by letters for the particular official or duty) is submitted to designate these accountable officials. This section also covers additional procedures to access SPS. The Agency DCFO(F) and the Director of NSSC shall ensure the forms are completed including the following:
a. NASA Accountable Officials shall ensure that the required FS Form 210 is submitted promptly, accurately, and completely for each individual performing CO or SPS DEO functions.
b. Sections I, II, III, IV, V, and VI will be completed. Section I contains space for identification of the applicable Agency Location Codes (ALC) and also check-off boxes to indicate the type of designation action.
c. All signatures in Sections IV and V are to be in black non-erasable ink. All signatures should be within the signature block(s) provided. Treasury requires all signatures be the official signature of the individual, "nicknames" will not be used. All four signature blocks of the individual who is being designated require original signatures.
d. In all cases, NASA's ALCs, that are required to be listed on the form, will correspond correctly to ALCs established by NASA with BFS.
e. Complete FS Form 210 and retain a copy before forwarding them to BFS. BFS will verify the designation, sign it, make a copy, and return the original form to the NASA Designator. The receipt of the original FS Form 210 signed by the Treasury representative signifies BFS' acceptance. On receipt of the signed original, the Designator shall verify the contents against the retained copy to ensure that no alterations occurred.
f. SPS. Treasury has established SPS to transmit schedules via the internet. The following are requirements for NASA personnel to be granted access to SPS. Every SPS user at NASA will:
(1) Be a designated official (CO or SPS DEO).
(2) Have a Public Key Infrastructure (PKI) certificate and a smart card or token in order to access the system. PKI will also be used to sign certifications electronically. Smart cards or tokens are obtained through the designation process. The servicing BFS RFC will be contacted to provide instructions and policies for PKI enrollment. In order to obtain or renew suspended PKI certificates, in addition to contacting the servicing BFS RFC, users will appear in person at a PKI Registration Authority or a Fiscal Trusted Registration Agent designed by Agency and Center CFOs for NASA.
(3) Be provided a card reader or token that has been obtained from the Treasury BFS RFC for accessing SPS.
12.6.1 NASA will renew CO and SPS designations prior to the expiration date as estimated by BFS. The effective date of designation is that date from which BFS calculates the period until it expires. It will be the later of the effective date requested on the form or the date accepted by BFS.
12.6.2 Action to Renew. BFS will notify the NASA official who served as Designator of the pending expiration of the designation, by mailing a 'Letter of Notification of Pre-Expiration' to the address listed in Section V of the FS Form 210 series that documented the designation. Designators shall take prompt action to renew the authority.
12.6.3 When a renewal requires changes in the details of the designation, the designating official will resubmit the appropriate FS Form 210 series with the Re-Designation block checked.
12.6.4 Renewals without changes in the details of the designation may be submitted via either of the following:
a. Designations of authority that are about to expire and for which there are no changes in the details of the designation may be renewed by having an authorized Designating Official complete the "For Renewal Only" portion of the "Letter of Notification of Pre-Expiration" and returning it to BFS, at the address specified in the letter.
b. An "Agency Initiated Letter of Renewal" for designations of authority that are about to expire and for which there are no changes in the details of the designation may be submitted in lieu of preparing a new FS Form 210. All Agency Initiated Letters of Renewal shall:
(1) Be signed by the NSSC official with a valid FS Form 2958, Delegation of Authority on file with BFS for that type of designation.
(2) Be on NASA letterhead.
(3) Provide the name, type of designation, authorized ALCs, agency/bureau/division identification for the individual, and requested renewal date.
12.6.5 NASA may use a single Agency Initiated Letter of Renewal to renew multiple designations, at the same time.
12.6.6 Designations not renewed by their expiration date will become void as of that date, and no further disbursing actions (designations, certifications, etc.) performed by that individual will be accepted by Treasury.
12.6.7 Treasury will notify NASA of expired designations via a "Letter of Notification of Expiration," mailed to the designating official, at the address provided in Section V of the original designation form.
12.6.8 Once a designation expires, the NASA designating official shall submit a new FS Form 210 to reinstate that individual.
12.6.9 When an individual, for whom a designation is on file with BFS, departs or otherwise becomes ineligible to act (including reassignment, retirement, departure, death, etc.), the responsible designating official shall forward the appropriate FS Form 210 revoking the designation of the departing/ineligible designee to BFS. Revocations will be effective on the date received and processed by BFS.
12.7.1 When organization names or titles change, authority will be re-designated to all affected positions.
12.7.2 NSSC will accomplish the re-designation by submitting a new FS Form 210 for each affected position.
12.7.3 The NASA Accountable Official at a level above the areas affected by the organizational or title change submits the appropriate FS Form 210 for each CO and SPS DEO by checking the Re-designation block, and noting in the "Name" block in Section II the word "REORGANIZATION."
13.1.1 A loss or deficiency is a shortage of public funds in an account, including imprest or similar funds, resulting from such things as (1) theft (burglary, robbery, embezzlement, etc.), (2) loss in shipment, and (3) destruction by fire, accident, or natural disaster. An unexplained shortage (i.e., a shortage of funds with no apparent reason or explanation) is also treated as a physical loss.
13.1.2 Improper Payments. An improper payment is any payment that should not have been made or that was made in an incorrect amount under statutory, contractual, administrative, or other legally applicable requirements. Refer to NPR 9010.3, Financial Management and Internal Control, for additional information regarding improper payments.
13.1.3 Reporting Physical Loss/Deficiency of Funds. If it is determined that a physical loss/deficiency or improper payment has occurred, NASA will follow the reporting requirements identified in the May 18, 1993, revision to Title 7, "Fiscal Guidance," Transmittal Sheet No. 7-43, of GAO's Policy and Procedures Manual for Guidance of Federal Agencies. Chapter 8, Settlement of Accounts and Relief of Accountable Officers, of this document includes requirements for documenting and reporting fiscal irregularities as well as both Agency and GAO responsibilities for determining whether or not relief can be granted to Certifying and Disbursing officers. The document can be found at: http://www.gao.gov/assets/80/76194.pdf.
13.1.4 Internal Report on Physical Loss/Deficiencies
13.1.4.1 The Center CFO shall make an internal NASA report on each loss/deficiency to the Agency CFO and DCFO(F).
13.1.4.2 Each internal NASA report should include:
a. Type of loss/deficiency.
b. Date.
c. Amount.
d. Names and positions of the COs and others involved.
e. Reference to pertinent supporting documents.
f. Description of how the loss/deficiency occurred.
g. Description of the procedural deficiencies, if known, that caused the loss/deficiency and the corrective action taken or to be taken.
h. Information on any recoupment already made or being considered.
13.1.4.3 Documentation for resolution of irregularities will be filed with the internal NASA report on irregularities and includes:
a. Whether the questioned items were proper.
b. Whether recovery was made from the recipient or CO.
13.1.4.4 If waived (granted relief), documentation will also include:
a. Amount waived.
b. Statute allowing the waiver.
c. Credit granted was authorized by law.
d. Any administrative determinations required by the applicable relief statute, when relief is granted by NASA.
e. Other authorized administrative actions to resolve the loss/deficiency.
f. Any determinations denying relief.
13.2.1 If a CO is found liable for the loss/deficiency, NASA should report the following repayments in a report to GAO:
13.4.1.1 Single Repayment. If the CO's indebtedness is liquidated promptly by a single repayment, the repayment should be reported to GAO on a copy of the invoice.
13.4.2.1 Installment Repayments. When repayments are to be made in installments, the specific arrangements with the CO will be reported to the GAO. The OCFO will report installment repayments on a copy of the invoice as of June 30 and December 31, within 15 days of those dates. Other dates for reporting repayments are permissible if agreed to by GAO.
13.2.1.1 Timely Resolution of Irregularity. If repayment occurs within two (2) years after the date transactions are made available to GAO for audit, reporting to GAO is not necessary.
13.3.1 If a physical loss/deficiency is not resolved within two (2) years after the date the transactions are made available to GAO for audit, a copy of the internal report will be submitted to GAO by the OCFO or its designee. Reports to GAO are not needed if:
a. The loss/deficiency is $100 or less.
b. Duplicate check losses under $3,000.
c. The unrecovered portion of the loss is subject to routine ongoing collection mechanisms agreed to by the debtor.
13.4.1 The two principal statutes authorizing administrative relief from liability for the physical loss or deficiency of public funds are 31 U.S.C. §§ 3527(a) and 3527(b). Before relief may be considered, two threshold conditions should be satisfied: The loss will be a physical loss or deficiency and not an improper payment and the person for whom relief is desired must be an "accountable officer."
13.4.2 A CO may not escape the liability for losses resulting from an erroneous certification due to the inability to personally ascertain that the invoices were correctly stated or to rely upon the statements and computations of subordinates or others. A CO relying on actions of another employee is held responsible for losses resulting from an erroneous certification unless it is shown that the facts could not have been known in the reasonable exercise of care and diligence.
13.4.3 COs will not be held liable for payments made in accordance with advance settlement decisions issued by NASA Officials. 13.4.4 Relief for a physical loss of funds less than $3,000. The NSSC Executive Director may grant relief from liability due to physical loss of funds for either a CO or an accountable officer for physical loss of funds less than $3,000 provided that:
a. Upon discovery of the loss, the CO took every practical effort to recover the loss and advised the NSSC Executive Director of the occurrence of the loss.
b. NSSC Executive Director has:
(1) Examined the facts.
(2) Made a concerted effort to find and affix responsibility.
(3) Assured steps have been taken to recover the amount.
c. If a determination is made that, the responsibility for the physical loss/deficiency should not be placed on any employee or employees, the NSSC Executive Director should seek relief from liability for the CO from Agency CFO and DCFO(F).
13.4.5 For physical losses/deficiencies of $3,000 or higher the NSSC Executive Director shall submit a request for relief to the Agency CFO and DCFO(F). The request will be submitted by the end of the two-year period or sooner. The request will include:
a. A copy of the NASA internal report.
b. Description of collection actions taken.
c. Identification of an appropriation or fund to be charged if an account adjustment is deemed necessary.
d. Information showing that there was a reasonable basis for relying on the procedures and controls in an automated system if the relief requested is based on a contention that the loss resulted from such reliance.
e. Any administrative determinations required by the applicable relief statute.
f. Written statement by the CO or a notation by NASA that the CO chooses not to submit a separate statement.
13.4.6 If adjustment of accounts is deemed necessary by NASA, the request should indicate which appropriation or fund is to be charged, name and symbol.
13.5.1 The Comptroller General will grant relief or issue an exception to the request for relief from liability for irregularities. An exception will require repayment be made by the accountable officer and the repayment reported to GAO.
13.5.2 Standards of relief for physical loss of funds are:
a. The loss occurred while the officer was performing official duties or that the loss resulted from an act or omission by one of the officer's subordinates.
b. The loss was not the result of fault or negligence on the part of the accountable officer.
c. The loss was not the result of an improper payment.
Accelerated Payment. A payment made prior to the due date.
Acceptance. An acknowledgment by an authorized Government official that goods received and services rendered conform to the contract requirements. Acceptance also applies to partial deliveries.
Accountable Officer. A U.S. Government official or employee who, on behalf of the United States, receives and maintains public funds, certifies vouchers, or maintains or draws checks upon accounts of the United States, including those in depositary banks designated by the Secretary of the Treasury. Accountable Officers are individuals who either certify payments (COs) or have physical custody of Government funds. Accountable Officers include COs, Disbursing Officers, and Government officials that handle public moneys, authorize disbursements, and process collections.
Accounts Payable. Accounts payable are amounts owed for goods and services received (i.e., actual or constructive delivery). These accounts represent amounts owed to Federal or non-Federal entities for goods and property ordered and received and for services rendered by organizations and people other than employees.
Approving Official. An individual who reviews cardholder statement(s), is responsible for authorizing cardholder purchases (for official use only), and ensures that statement is reconciled and submitted to the designated billing office in a timely manner. This term also refers to an official who provides Government acceptance of specific goods or services needed for invoice payment.
Banking Information. Information necessary to facilitate an EFT payment, including the vendor's bank account number and the vendor financial institution's routing number.
Cardholder. The individual Government employee to whom a Government purchase card is issued. The card bears the employee's name and can be used only by that employee for official purchases, in compliance with the agency's policies and procedures and GSA's Government Commercial Credit Card Services contract.
Cardholder Statement. A statement, listing all transactions during the billing period sent to each cardholder.
Certifying Officer (CO). An employee of NASA to whom Treasury has granted the authority to approve vouchers on NASA's behalf for payment.
Cost. Cost is the monetary value of resources used, resources sacrificed, or liabilities incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or acquire a service.
Day. A calendar day including weekend and holiday, unless otherwise indicated.
Delegation of Authority. Authority established with Treasury to request Treasury to appoint officials for disbursing functions. A written delegation issued by responsible Agency personnel that establishes authorized cardholder(s), specifying spending and usage limitations unique to that cardholder.
Delivery Ticket. A vendor document supplied at the time of delivery that indicates the items delivered. A delivery ticket may serve as a proper invoice if based on contractual agreement.
Designating Official. A NASA employee to whom Treasury has granted authority to designate NASA employees as COs or SPS DEOs who create payment certifications in the Treasury SPS.
Discount. An invoice payment reduction offered by the vendor for early payment.
Discount Date. The date by which a specified invoice payment reduction, or a discount, can be taken.
Due Date. The date on which Federal payments should be made.
Duplicate Check Losses. When a payee reports non-receipt of an original check, the Government issues another, and both are negotiated.
Electronic Funds Transfer (EFT). Any transfer of funds, other than a transaction originated by cash, check, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape, for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes, but is not limited to, ACH and Fedwire transfers, credit or debit card, or the IPAC system.
Emergency Payment. A payment made under an emergency defined as a hurricane, tornado, storm, flood, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mud slide, snowstorm, drought, fire, explosion, or other catastrophe which requires Federal emergency assistance to supplement state and local efforts to save lives and property and ensure public health and safety and the release or threatened release of hazardous substances.
Fast Payment. A payment procedure under the FAR at Part 13.4 which allows payment under limited conditions to a vendor prior to the Government's verification that supplies have been received and accepted.
Foreign Currency. Money of a country other than the United States.
Foreign Exchange. The system by which one currency is exchanged for another. This enables international transactions to take place.
Government Purchase Card. Internationally accepted credit card available to all Federal agencies under a single GSA contract for the purpose of making small purchases of up to $25,000, with a minimum of paperwork. These credit card services are available under a contract awarded by GSA for Government-wide use.
Improper Payment. The term improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements. Improper payment includes any payment to an ineligible recipient, any payment for an ineligible service, any duplicate payment, payments for services not received, and any payment that does not account for credit for applicable discounts. When an agency's review is unable to discern whether a payment was proper as a result of insufficient or lack of documentation, this payment will also be considered an error.
Interim Payment. Any payment that is not a commercial advance payment or a delivery payment. A commercial interim payment is given to the contractor after some work has been done, whereas a commercial advance payment is given to the contractor when no work has been done.
Invoice. The bill that is received by the purchaser of goods or services from an outside supplier. The vendor invoice lists the quantities of items, brief descriptions, prices, total amount due, credit terms, and where to remit payment.
Payment Date. The date on which a check for payment is dated or the date of an EFT payment (settlement date). Payments by EFT mechanism will be made so as to be received by the contractor's financial institution by the established due date.
Physical Loss. A shortage of public funds in an account resulting from such things as (1) theft (burglary, robbery, embezzlement, etc.), (2) loss in shipment, and (3) destruction by fire, accident, or natural disaster. An unexplained shortage (a shortage with no apparent reason or explanation) is also treated as a physical loss.
Rebate. A monetary incentive offered to the Government by Government-wide commercial purchase card issuers to pay purchase card invoices early.
Receiving Report. Written or electronic evidence of receipt of goods or services by a Government official.
Recurring Payments. Payments for services of a recurring nature, such as rents, building maintenance, transportation services, parking, leases, and maintenance for equipment, pagers and cellular phones, etc., which are performed under Agency vendor agreements providing for payments of definite amounts at fixed periodic intervals.
Secure Payment System (SPS). BFS provides the SPS as a mechanism by which Government agencies can create payment schedules in a secure fashion and with a strictly enforced separation of duties using Web-based technology.
Settlement Date. For payments, the date the receiving financial institution's Federal Reserve account is credited and Treasury's account is debited. For collections, the date the Federal Reserve account of the remitter's financial institution is debited and the Treasury's account is credited.
Small Purchase. An acquisition of supplies, non-personal services or construction in the amount of $25,000 or less.
Tokens. Cryptographic keys or passwords for proving identity or disbursing cash.
Taxpayer Identifying Number (TIN). The nine-digit Employer Identifying Number or Social Security Number as defined in Section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. § 6109).
U.S. Standard General Ledger (USSGL). The USSGL is a set of procedural rules and uniform chart of accounts used by agencies to record budgetary and proprietary accounting transactions.
Voucher. An internal document used in a company's accounts payable department in order to collect and organize the necessary documentation and approvals before paying a vendor invoice. The voucher acts as a cover page to which supporting payment documentation will be attached.
| AAO | Agency Applications Office | |
| ACH | Automated Clearing House | |
| ALC | Agency Location Code | |
| BFS | Bureau of the Fiscal Service | |
| CFO | Chief Financial Officer | |
| CFR | Code of Federal Regulations | |
| CMP | Continuous Monitoring Program | |
| CO | Contracting Officer | |
| DATA ACT | Digital Accountability and Transparency Act of 2014 | |
| DCFO(F) | Deputy Chief Financial Officer (Finance) | |
| DCAA | Defense Contract Audit Agency | |
| DHHS | Department of Health and Human Services | |
| DSVS | Digital Signature and Verification System | |
| EFT | Electronic Funds Transfer | |
| Fedwire | Federal Reserve Wire Network | |
| FAR | Federal Acquisition Regulation | |
| FTR | Federal Travel Regulation | |
| GAO | Government Accountability Office | |
| GBL | Government Bill of Lading | |
| GSA | General Services Administration | |
| IPAC | Intragovernmental Payment and Collection | |
| IRS | Internal Revenue Service | |
| ITS.gov | International Treasury Services | |
| KFC | Kansas City Finance Center | |
| NASA | National Aeronautics and Space Administration | |
| NPD | NASA Policy Directive | |
| NPR | NASA Procedural Requirements | |
| NSSC | NASA Shared Services Center | |
| OCFO | Office of the Chief Financial Officer | |
| OIG | Office of the Inspector General | |
| OMB | Office of Management and Budget | |
| PKI | Public Key Infrastructure | |
| RFC | Regional Financial Center | |
| SDN | Specially Designated Nationals List | |
| SF | Standard Form | |
| SFFAS | Statement of Federal Financial Accounting Standard | |
| SPS | Secure Payment System | |
| SPS DEO | Secure Payment System Data Entry Operator | |
| TFM | Treasury Financial Manual | |
| Treasury | Department of Treasury | |
| U.S.C. | United States Code | |
| USSGL | United States Standard General Ledger | |
| WAWF | Wide Area Work Flow | |
C.1 Digital Accountability and Transparency Act of 2014 (DATA Act), Pub. L.103-101 (2014)
C.2 Improper Payments Elimination and Recovery Improvement Act of 2012 (IPERIA), Pub. L. 112-248
C.3 Management of Federal Disbursement, 21 CFR pt. 208
C.4 OMB Circular A-123, Appendix C, Part I, Improper Payments Information Act Reporting (10/20/2014)
C.5 Federal Travel Regulation (FTR) Part 301-71, Agency Travel Accountability Requirements
C.6 Treasury Financial Manual (TFM), Volume I, 2-3200, Foreign Currency Accounting and Reporting
C.7 TFM Volume I, 4-4500, Government Purchase Cards
C.8 TFM Volume I, 5-6000, Foreign Currency and Checks Drawn on Foreign Banks
C.9 U.S. Government Standard Ledger (USSGL) TFM Supplement 2, Part 2, Section I, Chart of Accounts and Section 3, Account Transactions
C.10 Statement of Federal Financial Accounting Standards (SFFAS) No. 1, Accounting for Selected Assets and Liabilities
C.11 NASA Policy Directive (NPD) 7410.5, Approval of Early Payment to Contractors under the PPA
C.12 NPD 9010.2, Financial Management