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NPR 9050.2B
Effective Date: March 29, 2019
Expiration Date: March 29, 2024
Printable Format (PDF)

Subject: Advances and Prepayments

Responsible Office: Office of the Chief Financial Officer

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P.1 Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements for advances and prepayments with the exception of advance payments under grants and cooperative agreements.

P.2 Applicability

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 (JPL) 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.

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.

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

P.3 Authority

a. Expenses of training, 5 U.S.C. § 4109.

b. Advancements and deductions, 5 U.S.C. § 5705.

c. Federal Accounting Standards Advisory Board, (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 1, Accounting for Selected Assets and Liabilities.

d. Treasury Financial Manual (TFM) Volume I, Supplement, United States Standard General Ledger (USSGL).

e. National Aeronautics and Space Act, 51 U.S.C. §§ 20113(e) and 20142(a).

P.4 Applicable Documents and Forms

a. Advance payments for new appointees and employees relocating within the United States and its territories, 5 U.S.C. § 5524a.

b. Contract financing, 10 U.S.C. § 2307.

c. Agency agreements, 31 U.S.C. §1535.

d. Advances, 31 U.S.C. § 3324.

e. Authorization; official approval; Congressional action: notification of committees of certain proposed obligations, resolution of disapproval, continuity of session, computation of period, 50 U.S.C. § 1431.

f. Federal Travel Regulation System, 41 CFR pts. 300-304.

g. Federal Acquisition Regulation (FAR) Subpart 32.2 Commercial Item Purchase Financing.

h. NASA FAR Supplement (NFS) Subpart 1832.2 Commercial Item Purchase Financing.

i. NFS Subpart 1832.4 Advance Payments for Non-Commercial Items.

j. Office of Management and Budget (OMB) Circular A-127, Financial Management Systems.

k. Statement of Federal Financial Accounting Standards (SFFAS) No. 1, Accounting for Selected Assets and Liabilities.

l. NPD 3410.2, Employee and Organizational Development.

m. NPR 3530.1, NASA Pay and Compensation Policy.

n. NPR 9680.1, NASA’s Grants and Cooperative Agreements Advance Payments.

o. NPR 9700.1, Travel.

p. NPR 9730.1, Travel Cards.

P.5 Measurement/Verification

Quality control reviews and analysis of financial and budgetary reports and data submitted through the Continuous Monitoring Program (CMP) Manual will be used to measure compliance with this NPR.

P.6 Cancellation

NPR 9050.2A, Advances and Prepayments, dated July 26, 2011.

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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.