NASA Procedures and Guidelines
This Document is Obsolete and Is No Longer Used. Check the NODIS Library to access the current version: http://nodis3.gsfc.nasa.gov
NPR 9420.1 Eff. Date: December 24, 2008 Cancellation Date:	Budget Formulation
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | AppendixA | AppendixB | AppendixC | ALL |

Chapter 5. Working Capital Funds, Grants, and Trust Funds

5.1 Overview

5.1.1 NASA’s Working Capital Funds (WCFs), grants, and trust funds generally follow the same guidance described in Chapters 1-5 of this volume if budgets are required.

5.2 Agency Requirements

5.2.1 NASA shall develop WCF, grant, and trust fund budget data in accordance with prescribed guidance. Any special guidance in addition or as an exception to that prescribed for direct programs, CM&O, AM&O, and Institutional Investments shall be developed and distributed by the OCFO.

5.3 Roles and Responsibilities

5.3.1 Managers of WCFs, grants, and Trust Funds. Provide the data required by OCFO to develop budget estimates and supporting documentation, as identified in budget or financial data calls.

5.3.2 OCFO. Prepare the budget requests and supporting documentation, as necessary.

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