NASA Procedural Requirements

NPR 9060.1A Effective Date: May 02, 2016 Expiration Date: June 02, 2023

Subject: Accrual Accounting - Revenues, Expenses, and Program Costs

Responsible Office: Office of the Chief Financial Officer

Appendix E. Reference Documents

E.1 Prompt Payment Act, 31 U.S.C. §§ 3901 through 3907.

E.2 SFFAS 1, Accounting for Selected Assets and Liabilities.

E.3 SFFAS 6, Accounting for Property, Plant, and Equipment.

E.4 Federal Financial Accounting and Auditing Technical Release (Technical Release) 12, Accrual Estimates for Grant Programs.

E.5 Treasury Financial Manual Volume 1, Part 2, Chapter 4700, Appendix 10 (TFM 2-4700), Agency Reporting Requirements for the Financial Report of the United States Government, Appendix 10, Intragovernmental Transaction (IGT) Guide.

E.6 NPR 9010.2, The Continuous Monitoring Program and The Financial Management Operating Procedures.

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