NASA Procedural Requirements

NPR 9060.1B Effective Date: April 24, 2023 Expiration Date: April 24, 2028

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

Responsible Office: Office of the Chief Financial Officer

Appendix D. Reference Documents

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

D.2 NPD 9050.3, Administrative Control of Appropriations and Funds.

D.3 NPD 9501.1, NASA Contractor Financial Management Reporting System.

D.4 NPR 9050.3, The Antideficiency Act.

D.5 NPR 9250.1, Property, Plant, and Equipment and Operating Materials and Supplies.

D.6 NPR 9470.1, Budget Execution.

D.7 NPR 9690.1, Investments.

D.8 NASA Form (NF) 533M (NF 533M), Monthly Contractor Financial Management Report.

D.9 NASA Form (NF) 533Q (NF 533Q), Quarterly Contractor Financial Management Report.

D.10 SFFAS 1: Accounting for Selected Assets and Liabilities.

D.11 SFFAS 5: Accounting for Liabilities of the Federal Government.

D.12 SFFAS 6: Accounting for Property, Plant, and Equipment.

D.13 FASAB Federal Financial Accounting and Auditing Technical Release (Technical Release) 12: Accrual Estimates for Grant Programs.

D.14 Government Accountability Office (GAO), Principles of Federal Appropriations Law (Red Book), 3rd ed., Vol. I, Ch. 5, §§ 5-36, (GAO-04-261SP).

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