NASA Procedural Requirements

NPR 9010.1A Effective Date: May 31, 2018 Expiration Date: December 30, 2024

Subject: Financial Management Requirements Overview

Responsible Office: Office of the Chief Financial Officer

Chapter 1. Introduction to NASA Financial Management Requirements

1.2 Overview

The NPRs for financial management constitute the Agency’s official financial management policies. The financial management NPRs communicate matters involving the financial management guidance and discipline under the purview of the Agency’s Chief Financial Officer (CFO), NASA Headquarters.

1.3 Agency Requirements

1.3.1 Adherence to Applicable Financial Management Statutes and Regulations. The NASA Agency CFO, Agency Deputy CFOs (DCFOs), Center CFOs, and Program Managers shall adhere to all applicable financial management statutes and regulations; key ones include:

a. 31 U.S.C. Subtitle II which stipulates Federal budgeting requirements and codifies the provisions of the Anti-Deficiency Act and the Budgeting and Accounting Procedures Act.

b. 31 U.S.C. Subtitle III which stipulates general Federal financial management requirements and codifies the provisions of the Federal Financial Management Improvement Act, the Federal Managers’ Financial Integrity Act, the Improper Payments Information Act, and the financial management requirements of the Chief Financial Officers Act and the Government Management Reform Act.

c. 44 U.S.C. Subchapter II which stipulates Federal information security requirements and codifies the provisions of the Federal Information Security Modernization Act.

1.3.2 Adherence to OMB Requirements. The NASA Agency CFO, Agency DCFOs, Center CFOs, and Program Managers shall adhere to all applicable financial management requirements promulgated by OMB, the key ones being OMB Circulars A-11, A-76, A-123, and A-136.

1.3.3 Adherence to FASAB standards. The NASA Agency CFO, Agency DCFOs, Center CFOs, and Program Managers shall adhere to FASAB standards as documented in the FASAB Handbook and other pronouncements (not yet included in the Handbook).

1.3.4 Relationship to Issuances of Regulatory Agencies. Regulatory agencies of the Federal Government issue financial budgeting, accounting, and reporting principles, policies, and procedures for the guidance of all agencies (e.g., the Treasury Financial Manual). NASA financial management requirements will be established in accordance with these principles and policies.

1.3.5 NASA Interim Policy Requirements. When policy direction is required, the Agency Office of the Chief Financial Officer (OCFO) may issue the individual policy requirement as an interim requirement. Agency OCFO shall post interim policy requirements on the NASA Online Directives Information System (NODIS) and incorporate them into the appropriate NPR when that NPR is issued replacing the interim directive.

DISTRIBUTION:
NODIS

This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.