NASA Procedural Requirements

NPR 9010.2B Effective Date: May 31, 2018 Expiration Date: June 30, 2024

Subject: The Continuous Monitoring Program of Financial Controls

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

This NASA Procedural Requirement (NPR) provides the financial management requirements for the Continuous Monitoring Program (CMP) of financial controls. The intent of the CMP is to establish a high standard of financial data integrity.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers (CFTSSC).

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 (CFO) Act, 31 U.S.C. § 902(a)(5).

b. Office of Management and Budget (OMB) Circular No. A-123 (Revised), Management's Responsibility for Enterprise Risk Management and Internal Control.

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

P.4 Applicable Documents and Forms

NASA CMP Manual

P.5 Measurement/Verification

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

P.6 Cancellation

NPR 9010.2A, The Continuous Monitoring Program and Financial Management Operating Procedures, dated August 9, 2012.

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.