Effective Date: May 01, 2017
Expiration Date: May 01, 2023
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The primary objective of measuring aircraft operations is to provide Agency stakeholders with the key indicators of program cost, aircraft operational effectiveness, and safety. Submission of timely, accurate, and auditable aircraft cost data to support the Agency budget process is essential. A secondary objective is to meet the reporting requirements of OMB Circular A-126 and GSA for collection of aircraft information, including aircraft cost data.
11.2.1 Center Directors are responsible for reporting the aircraft operational and cost data to the HQ AMD and for ensuring that the reported data is accurate and auditable.
11.2.2 The HQ AMD is responsible for compiling Center inputs into an annual Agency aircraft report, as well as submitting compiled aircraft information to GSA.
11.3.1 General. Centers shall use the NASA Aircraft Cost and Performance worksheets in Appendix H to report aircraft data, including use of CAS, to HQ AMD within 45 days after the end of each quarter.  CAS includes leased aircraft, chartered aircraft, fractional ownership aircraft, otherwise-contracted aircraft, and aircraft services provided by other agencies. This data-reporting requirement is only for manned aircraft and capitalized UAS. Aircraft data reporting consists of the following:
184.108.40.206 Aircraft Inventory Data Reporting. Centers shall use the Aviation Inventory Report worksheet in Appendix H to report the number and type of aircraft operated. 
a. Aircraft value requested will be the capitalized values recorded in the Plant, Property, and Equipment System (PPES) database.
b. Additional blank sheets may be used in addition to the comment block of the attached Aviation Inventory Data worksheet to highlight projects, programs, or campaigns supported during the fiscal year.
c. For CAS aircraft operations, Centers will provide information on only the aircraft type and model flown, the programs and missions supported, and the contract performance period.
220.127.116.11 Aircraft Performance Data Reporting. Centers shall ensure all aircraft operational information is accurately recorded in NAMIS.  AMD will use NAMIS to track and report aircraft metrics.
a. CAS aircraft operations are not normally recorded in NAMIS. CAS hours and sorties flown but not reported in NAMIS shall be provided to AMD via other electronic means. 
18.104.22.168 Aircraft Safety Data. Centers shall ensure all mishap information with costs of mishaps to the nearest dollar, including CAS aircraft operations, are accurately recorded in the NASA Mishap Information System (NMIS) to report aircraft operational safety metrics. 
22.214.171.124 Aircraft Cost Data Reporting. The Centers shall use the Aircraft Cost and Performance worksheets in Appendix H-5 to report aircraft costs, including contracted CAS. 
a. Accrued costs, as opposed to disbursements or obligations, shall be reported for each aircraft type operated during the fiscal year. 
b. One worksheet will be used to report one aircraft type and primary mission utilization category. Using the F/A-18 example, one worksheet is to be used for F/A-18 (PS) and another for F/A-18 (R&D).
c. Costs shall be reported to the nearest dollar. 
The first priority in assembling aircraft costs is to extract cost data from the Core Finance Business Warehouse and to verify the accuracy of the aircraft cost data extracted.
(a) While it is not necessary to backtrack and correct the data in the Business Warehouse to report costs as requested, any data errors observed in the Business Warehouse and any data adjustments necessary to formulate and report accurate aircraft costs shall be documented. 
(b) Center CFOs shall implement actions to correct any financial errors uncovered in the Business Warehouse. 
In most cases, cost data extracted using aircraft function codes from the Core Finance Business Warehouse should be further broken down and allocated into the reportable aircraft cost categories on the Aircraft Cost and Performance worksheets. Each Center will establish and document local processes and the underlying rationale used to assess the Business Warehouse aircraft cost data into reportable cost categories.
The data requested in the Aircraft Cost and Performance worksheets is based on the 2011 revision of the U.S. Government Aircraft Cost Accounting Guide published by GSA. The Aircraft Cost and Performance worksheets break costs into three broad categories: investment expenditures, fixed costs, and variable costs. Investment expenditures are expenses that lead to ownership of an aircraft or major asset. Fixed costs are those that would be incurred whether aircraft are flown or not. Typical fixed costs are calendar based; e.g., depot maintenance. Variable costs are those incurred as aircraft are flown. Typical variable costs are flight hour based; e.g., fuel.
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