NASA Procedural Requirements |
NPR 9095.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2024 |
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This NASA Procedural Requirements (NPR) document provides requirements for the chartering, and financial management of NASA Working Capital Fund (WCF) business entities. This NPR also provides requirements for the development, acceptance, and execution of NASA WCF customer orders.
This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to Jet Propulsion Laboratory, a Federally Funded Research and Development Center, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.
a. 31 U.S.C. § 3512. "Executive Agency Accounting and Other Financial Management Reports and Plans
b. 31 U.S.C. § 3515, "Financial Statements of Agencies"
c. 42 U.S.C. § 2459i. "Working Capital Fund"
d. Office of Management and Budget (OMB) Circular No. A-11, Preparation, Submission, and Execution of the Budget
e. OMB Circular No. A-127, Financial Management Systems
f. OMB Circular No. A-136, Financial Reporting Requirements
g. Treasury Financial Manual, Supplement No. 2, U.S. Standard General Ledger (USSGL), Part 1, Fiscal Year 2008 Reporting T/L S2 08-03
h. Federal Accounting Standards Advisory Board (FASAB), Statement of Federal Financial Accounting Standard (SFFAS) No. 4, "Managerial Cost Accounting"
i. NASA Policy Directive (NPD) 9010.2, "Financial Management"
a. NASA Procedural Requirement (NPR) 9090.1, "Reimbursable Agreements"
b. NPR 9410.1, "Planning, and Programming, Budgeting, and Execution"
c. NPR 9420.1, "Budget Formulation"
d. NPR 9470.1, "Budget Execution"
e. NASA Continuous Monitoring Program
Quality control 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.
None.
/S/
Terry Bowie
NASA Deputy Chief Financial Officer
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