NASA Procedures and Guidelines
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NPR 9050.2A Eff. Date: July 26, 2011 Cancellation Date:	Advances and Prepayments
| TOC | Preface | Chapter1 | AppendixA | AppendixB | AppendixC | ALL |

Preface

P.1 Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements for advances and prepayments.

P.2 Applicability

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, a Federally Funded Research and Development Center, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

P.3 Authority

a. Chief Financial Officers Act, as amended, Pub. L. No. 101-576, 104 Stat. 2838, (1990).

b. NASA Policy Directive (NPD) 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. National Aeronautics and Space Act, as amended, 51 U.S.C. §§ 20113(e) and 20142 (a).

b. Pay Administration (General), Subpart (Subpt.) B, Advances in Pay, 5 Code of Federal Regulations (C.F.R.) Part (Pt.) 550.

c. Paying for Travel Expenses, Federal Travel Regulation Pts. 301-51, 41 C.F.R. Chs. 300-304.

d. Commercial Item Purchase Financing, Federal Acquisition Regulation (FAR), Subpt. 32.2, 48 C.F.R. Ch. 1.

e. Advance Payments for Non-Commercial Items, FAR, Subpt. 32.4, 48 C.F.R. Ch. 1.

f. Commercial Item Purchase Financing, NASA FAR Supplement (NFS), Subpt. 1832.2, 48 C.F.R. Ch. 18.

g. Advance Payments for Non-Commercial Items, NFS, Subpt. 1832.4, 48 C.F.R. Ch. 18.

h. Office of Management and Budget (OMB) Circular No. A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations, relocated to 2 C.F.R. Pt. 215.

i. OMB Circular No. A-127, Financial Management Systems.

j. Statement of Federal Financial Accounting Standards No.1, Accounting for Selected Assets and Liabilities.

k. Treasury Financial Manual (TFM), Volume I, Pt. 6, Ch. 2000, Cash Advances under Federal Grant and Other Programs.

l. NPD 3410.2, Employee and Organizational Development.

m. NPR 3530.1, NASA Pay and Compensation Policy.

n. NPR 5800.1, Grant and Cooperative Agreement Handbook, Part A.

o. NPR 9010.2, Financial Management Operating Procedures and the Continuous Monitoring Program.

p. NPR 9680.1, NASA's Management of Grants and Cooperative Agreements.

q. NPR 9700.1, Travel.

P.5 Measurement/Verification

Quality assurance reviews and analysis of financial and budgetary reports and data submitted through the continuous monitoring program will be used to measure compliance with this NPR.

P.6 Cancellation

NPR 9050.2, Advances and Prepayments, dated September 30, 2008.

/S/
Terry L. Bowie
NASA Deputy Chief Financial Officer

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