NASA Procedural Requirements

NPR 9090.1C Effective Date: February 23, 2023 Expiration Date: February 23, 2028

Subject: Partnership Agreements – Financial Requirements and Administration (Updated with Change 1 on February 9, 2024)

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

P.2 Applicability

a. This NPR is applicable to NASA Headquarters (HQ) and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to other contractors, recipients of grants, cooperative agreements, or parties to agreements only to the extent specified or referenced in the appropriate partnership agreements.

b. These requirements are applicable to agreements and the financial-related activities performed by NASA under authorities granted in the National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq. (Space Act) and other laws, such as the Economy Act, 31 U.S.C. § 1535.

c. In this NPR, the term "agreement" is used to denote reimbursable, nonreimbursable, or unfunded agreements; and partnered with domestic and international entities, or other Federal agencies. The term "agreement" does not refer to:

(1) Contracts, grants, or cooperative agreements as defined in 31 U.S.C. ch. 63, Using Procurement Contracts and Grant and Cooperative Agreements.

(2) NASA working capital fund orders (refer to NPR 9095.1, Working Capital Fund Policies and Requirements).

(3) Non-agreement or nonbinding arrangement as defined in NAII 1050-1, Space Act Agreements Guide (type of agreement that does not require financial management activity).

(4) Funded agreements as defined in NASA Policy Directive (NPD) 1050.7, Authority to Enter into Partnership Agreements and executed in accordance with NPD 1000.5, Policy for NASA Acquisition. ¹

(5) Agreements where NASA is the requesting agency or buyer.

d. In this NPR, the terms "Center Chief Financial Officer (CFO)" is used to denote NASA Center Chief Financial Officers and equivalent positions in the Mission Support Directorate (MSD) Resource and Performance Management Office (RPMO) and the NASA Office of Jet Propulsion Laboratory Management and Oversight (NOJMO) organizations; "Center Office of Chief Financial Officer (OCFO)" is used to denote those offices under the Center CFO with responsibilities for performing financial activity; and "NASA HQs and Center Offices" is used to denote HQs and Center offices and organizations that have responsibilities within the agreement process, as identified in section 1.2, Roles and Responsibilities. ²

e. In this NPR, all (i.e., requirements) are denoted by statements containing the term "shall." The terms "may" denotes a discretionary privilege or permission, "can" denotes statements of possibility or capability, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.

f. This NPR is not intended to replace other financial policy or non-financial policy and processes applicable to agreements. Further agreement policy and procedures should be reviewed in conjunction with this directive, such as, NPD 1050.7, Authority to Enter into Partnership Agreements, NAII 1050-1, NAII 1050 3, NASA Partnerships Guide, NPD 1360.2, Initiation and Development of International Cooperation in Space and Aeronautics Programs, NPD 8800.14, Policy for Real Estate Management, and NPR 8800.15, Real Estate Management Program. In addition to P.3 and P.4, refer to Appendix G, References.

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

h. In this NPR, Government Employees Training Act (GETA), 5 U.S.C. § 4103, Antideficiency Act (ADA), 31 U.S.C. §§ 1341,1342, 1349-1351, 1511-1519, and Commercial Space Launch Act (CSLA), as amended, 51 U.S.C. § 50913, are cited using acronyms instead of proper names.

P.3 Authority

a. Quarters and Facilities; Employees in the United States, 5 U.S.C. § 5911.

b. Chief Financial Officers Act of 1990, 31 U.S.C. §§ 901-903.

c. Application of Appropriations, 31 U.S.C. §1301(a).

d. Antideficiency Act (ADA), 31 U.S.C. §§ 1341,1342, 1349-1351, 1511-1519.

e. Money and Finance, 31 U.S.C. §§ 1501-1502.

f. Economy Act, 31 U.S.C. § 1535.

g. Custodians of Money, 31 U.S.C. § 3302.

h. Title V of the Independent Offices Appropriations Act of 1952, Fees and Charges for Government Services and Things of Value, 31 U.S.C. § 9701.

i. National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq.

j. Lease of Non-Excess Property, 51 U.S.C. § 20145.

k. Deposit of Proceeds, 51 U.S.C. § 20145 Note.

l. Commercial Space Launch Act, as amended (CSLA), 51 U.S.C. § 50913.

m. Land Remote Sensing Policy, 51 U.S.C. § 60113.

n. National Historic Preservation Act, 54 U.S.C. § 306121.

o. NPD 1370.1, Reimbursable Utilization of NASA Facilities by Foreign Entities and Foreign-Sponsored Research.

p. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. Government Employees Training Act (GETA), 5 U.S.C. § 4103.

b. Tracking and Data Relay Satellite System (TDRSS), 14 CFR pt. 1215.

c. Management of Federal Agency Disbursements, Waivers, 31 CFR § 208.4.

d. NPD 1050.7, Authority to Enter into Partnership Agreements.

e. NPD 1360.2, Initiation and Development of International Cooperation in Space and Aeronautics Programs.

f. NPD 9080.1, Review, Approval, and Imposition of User Charges.

g. NPR 9050.3, The Antideficiency Act.

h. NPR 9220.1, Journal Voucher Preparation and Approval and Intragovernmental Transactions.

i. NPR 9610.1, Accounts Receivable, Billing, and Collection.

j. Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 4: Managerial Cost Accounting Standards and Concepts.

k. SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting.

P.5 Measurement/Verification

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 9090.1B, Partnership Agreements - Financial Requirements, dated March 4, 2020.

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