NASA Procedures and Guidelines
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NPR 9630.1 Eff. Date: July 10, 2017 Cancellation Date:	Accounts Payable and Disbursements
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | Chapter9 | Chapter10 | Chapter11 | Chapter12 | Chapter13 | AppendixA | AppendixB | AppendixC | ALL |

Chapter 1 General Accounts Payable and Disbursing Requirements

1.1 Overview

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 Roles and Responsibilities

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.

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