NASA Procedures and Guidelines |
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This Document is Obsolete and Is No Longer Used.
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P.1 Purpose
P.2 Applicablity
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 Recognition of Accounts Receivable
2.2 Intragovernmental Receivables
2.3 Public Receivables
2.4 Aging of Accounts Receivable
2.5 Allowance for Loss on Accounts Receivable
2.6 Write-Off of Accounts Receivable
2.7 Accounting for Write-Offs
2.8 Difference Between Write-Off and Close-Out
2.9 Approval Authority Required for Write-Off
3.1 Summary of Overall Requirements for Billing and Collection
3.2 Billing - Other than NASA Employee Debt
3.3 Billing - NASA Employee Debt
3.4 Intragovernmental Receivables Billing
4.1 Accounting for Collections
4.2 Treasury Designated General Depositories
4.3 Processing Checks Received
5.1 General
5.2 Identifying Delinquent Debts
5.3 Demand Letters
5.4 Determining Interest, Penalty and Administrative Charge Amounts
5.5 Installment Payments
5.6 NASA Internal Administrative Offset
5.7 Referring Public Debt to Treasury
5.8 Other available collection methods
5.9 Referral to Department of Justice
6.1 Compromise of Debt
6.2 Suspension of Collection Activity
6.3 Termination of Collection Activity
6.4 Close Out
6.5 Waiver of Claims for Erroneous Payment of Pay and Allowances, Travel, Transportation, and Relocation Expenses and Allowances.
6.6 Authority for NASA to Compromise, Suspend or Terminate Collection of Public Debt
6.7 False Claims
6.8 IRS Form 1099-C, Cancellation of Debt, Reporting
6.9 Reports
6.10 Quality Assurance