NASA Procedural Requirements

NPR 9010.3A Effective Date: February 03, 2020 Expiration Date: February 03, 2025

Subject: Financial Management Internal Control

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

This NASA Procedural Requirements (NPR) document provides the financial management requirements for the financial management internal control program.

P.2 Applicability

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

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. Inspector General Act, 5 U.S.C. App. §§ 1-6.

b. Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902.

c. Federal Government and Agency Performance Plans, 31 U.S.C. § 1115.

d. Agency Performance Reporting, 31 U.S.C. § 1116.

e. Executive Agency Accounting and Other Financial Management Reports and Plans, 31 U.S.C. § 3512.

f. Requirements for Single Audits, 31 U.S.C. ch. 75.

g. Information Technology Management, 40 U.S.C. subtitle III.

h. Information Security, 44 U.S.C. Chapter 35 subch. III.

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

P.4 Applicable Documents and Forms

a. Disposition of Recovered Funds, 31 U.S.C. § 3562.

b. Improper Payments Information Act of 2002, as amended, Pub. L. 107-300.

c. Improper Payments Elimination and Recovery Act of 2010, Pub. L. 111-204.

d. Improper Payments Elimination and Recovery Improvement Act of 2012, Pub. L. 112-248.

e. OMB Circular No. A-50, Audit Followup.

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

g. OMB Circular No. A-136, Financial Reporting Requirements.

h. NPD 1200.1, NASA Internal Control.

i. NPD 9910.1, Government Accountability Office/NASA Office of Inspector General Audit Liaison, Resolution, and Follow-up Program.

j. NPR 9700.1, Travel.

k. Chief Financial Officers Act, A Mandate for Federal Financial Management Reform, GAO/AFMD-12.19.4.

l. Standards for Internal Control in the Federal Government, GAO-14-704G.

P.5 Measurement/Verification

Internal control assessments and 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

NPR 9010.3, Financial Management Internal Control, dated September 30, 2008.

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.