NASA Procedures and Guidelines
This Document is Obsolete and Is No Longer Used.
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This National Aeronautics and Space Administration (NASA) Procedural Requirement (NPR) provides the financial management requirements for partnership agreements (agreements) where NASA is the seller or performing organization. Financial management requirements include the establishment and update of policy, required reviews and approvals, application of proper pricing and costing, and entering accounting transactions.
a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to Jet Propulsion Laboratory (JPL) (a Federally-Funded Research Development Center (FFRDC)), other contractors, recipients of grants, cooperative agreements, or parties to agreements only to the extent specified or referenced in the appropriate partnership agreements.
b. These requirements are applicable to agreements and the financial-related activities performed by NASA under authorities granted in the National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq. (Space Act) and other laws, such as the Economy Act, 31 U.S.C. § 1535.
c. In this NPR, the term “agreement” is used to denote reimbursable and nonreimbursable, domestic, international, and other Federal agreements. The term “agreement” does not refer to:
(1) Contracts, grants, or cooperative agreements as defined in 31 U.S.C. ch. 63, Using Procurement Contracts and Grant and Cooperative Agreements.
(2) NASA working capital fund orders (refer to NPR 9095.1, Working Capital Fund Policies and Requirements).
(3) Non-agreement or nonbinding arrangement as defined in NAII 1050-1, Space Act Agreements Guide (type of agreement that does not require financial management activity).
(4) Funded agreements as defined in NASA Policy Directive (NPD) 1050.1, Authority to Enter into Space Act Agreements (executed in accordance with NPD 1000.5, Policy for NASA Acquisition).
(5) Agreements where NASA is the requesting agency or buyer.
d. In this NPR, the term “Center Chief Financial Officer (Center CFO)” is used to denote NASA Center Chief Financial Officers and equivalent positions in the Mission Support Directorate (MSD) Resource Performance Management Office (RPMO) and the NASA Management Office (NMO) organizations. The term “Center Office of Chief Financial Officer (OCFO)” is used to denote those offices under the Center CFO with responsibilities for performing financial activity.
e. In this NPR, all mandatory actions (i.e., requirements) are denoted by statements containing the term “shall.” The terms “may” denotes a discretionary privilege or permission, “can” denotes statements of possibility or capability, “should” denotes a good practice and is recommended, but not required, “will” denotes expected outcome, and “are/is” denotes descriptive material.
f. This directive is not intended to replace other financial policy or non-financial policy and processes applicable to agreements. Further agreement policy and procedures should be reviewed in conjunction with this directive, such as, NPD 1050.1, NAII 1050-1, Space Act Agreements Guide, NAII 1050-3, Partnerships Guide, NPD 1360.2, Initiation and Development of International Cooperation in Space and Aeronautics Programs, NPD 8800.14, Policy for Real Estate Management, and NPR 8800.15, Real Estate Management Program. In addition to P.3 and P.4, refer to Appendix G References.
g. In this NPR, all document citations are assumed to be the latest version unless otherwise noted.
a. Government Employees Training Act (GETA), 5 U.S.C. § 4103.
b. Quarters and Facilities; Employees in the United States, 5 U.S.C. § 5911.
c. Chief Financial Officers Act of 1990, 31 U.S.C. §§ 901-903.
d. Application of Appropriations, 31 U.S.C. §1301(a).
e. Antideficiency Act (ADA), 31 U.S.C. §§ 1341-1342, 1517.
f. Money and Finance, 31 U.S.C. §§ 1501-1502.
g. Prohibited Obligations and Expenditures, 31 U.S.C. § 1517.
h. Economy Act, 31 U.S.C. § 1535.
i. Custodians of Money, 31 U.S.C. § 3302.
j. Title V of the Independent Offices Appropriations Act of 1952, Fees and Charges for Government Services and Things of Value, 31 U.S.C. § 9701.
k. National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq.
l. Lease of Non-Excess Property, 51 U.S.C. § 20145.
m. Deposit of Proceeds, 51 U.S.C. § 20145 Note.
n. Enhanced Use Lease (EUL), 51 U.S.C. § 31505.
o. Commercial Space Launch Act, as amended (CSLA), 51 U.S.C. § 50913.
p. Land Remote Sensing Policy, 51 U.S.C. § 60113.
q. National Historic Preservation Act, 54 U.S.C. § 306121.
r. NPD 1050.1, Authority to Enter into Space Act Agreements.
s. NPD 1050.2, Authority to Enter into Cooperative Research and Development Agreements.
t. NPD 1360.2, Initiation and Development of International Cooperation in Space and Aeronautics Programs.
u. NPD 1370.1, Reimbursable Utilization of NASA Facilities by Foreign Entities and Foreign-Sponsored Research.
v. NPD 9010.2, Financial Management.
a. NASA Transition Authorization Act of 2017, Pub. L. 115–10, title VIII, § 841, Mar. 21, 2017, 131 Stat. 72.
b. Office of Management and Budget (OMB) Circular A-11, Preparation, Submission and Execution of the Budget.
c. OMB Circular A-25, User Charges.
d. NPR 9220.1, Journal Voucher Preparation and Approval and Intragovernmental Transactions.
e. NPR 9420.1, Budget Formulation.
f. NPR 9610.1, Accounts Receivable, Billing, and Collection.
g. NASA Interim Directive (NID) 8800.114, National Historic Preservation Act (NHPA) Leases.
h. NID 9091.1, Real Property Out-Grant Agreements - Financial Requirements.
i. NAII 1050-1, Space Act Agreements Guide.
j. NAII 1050-3, Partnerships Guide.
k. Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 4: Managerial Cost Accounting Standards and Concepts.
l. SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting.
m. Treasury Financial Manual (TFM), Volume 1, Part 2, Chapter 4700, Agency Reporting Requirements for the Financial Report of the United States Government, Appendix 6, Intragovernmental Transaction (IGT) Guide.
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.
NPR 9090.1A, Reimbursable Agreements, dated February 25, 2013.
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