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

Preface

P.1 Purpose

This NASA Procedural Requirement (NPR) provides an introduction to NASA financial management requirements. NASA is required to direct, manage, and provide policy guidance and oversight of Agency financial management personnel, activities, and operations to efficiently provide NASA officials with reliable, accurate, timely, and complete financial data.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory, a Federally Funded Research and Development Center (FFRDC), other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

b. In this directive, all document citations are assumed to be the latest version, unless otherwise noted.

c. In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term “shall.” The terms: “may” or “can” denote discretionary privilege or permission, “should” denotes a good practice and is recommended, but not required, “will” denotes expected outcome, and “are/is” denotes descriptive material.

P.3 Authority

a. Chief Financial Officers Act, 31 U.S.C. § 902(a)(5).

b. NASA Policy Directive (NPD) 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. The Budget Process, 31 U.S.C. Subtitle II.

b. Financial Management, 31 U.S.C. Subtitle III.

c. Information Security, 44 U.S.C. Chapter 35, Subchapter II.

d. Government Management Reform Act, Pub. L. 103-356.

e. Federal Financial Management Improvement Act, Pub. L. No. 104–208, 110 Stat. 3009 (Sept. 30, 1996).

f. Improper Payments Information Act, Pub. L. No. 107-300.

g. Federal Managers’ Financial Integrity Act.

h. Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget.

i. OMB Circular A-76, Performance of Commercial Activities.

j. OMB Circular A-123 (Revised), Management’s Responsibility for Enterprise Risk Management and Internal Control.

k. OMB Circular A-136, Financial Reporting Requirements.

l. Federal Acquisition Regulation (FAR), 48 C.F.R. Chapter 1.

m. Federal Accounting Standards Advisory Board (FASAB) Handbook of Federal Accounting Standards and Other Pronouncements (not yet include in the Handbook).

n. Treasury Financial Manual.

o. NASA FAR Supplement, 48 C.F.R. Chapter 18.

p. NPR 9250.1, Property, Plant, and Equipment and Operating Materials.

P.5 Measurement/Verification

Quality assurance reviews and analysis of financial and budgetary reports and data submitted through the continuous monitoring program will be used to measure compliance with this NPR.

P.6 Cancellation

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.