NASA Procedural Requirements

NPR 9130.1A Effective Date: July 08, 2021 Expiration Date: July 08, 2026

Subject: NASA Financial Information Systems

Responsible Office: Office of the Chief Financial Officer

Appendix C. References

C.1 Budget and Accounting Procedures Act of 1950, 31 U.S.C. §§ 3512 and 3513.

C.2 Federal Managers’ Financial Integrity Act (FMFIA) of 1982, 31 U.S.C. § 3512. Amends the Accounting and Auditing Act of 1950 requiring ongoing evaluations and reports of the adequacy of the systems of internal accounting and administrative controls for Federal agencies to safeguard against waste and misuse of Agency funds and property.

C.3 Digital Accountability and Transparency Act (DATA Act) of 2014, Pub. L.113-101, 128 Stat 1146 (2014). (31 U.S.C. 6101 note.)

C.4 Information Security, 44 U.S.C. Chapter 35 subch. III.

C.5 OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget (6/28/2019). Prescribes the reporting requirements for the management of information resource systems.

C.6 OMB Circular No. A-123, Compliance with the Federal Financial Management Improvement Act of 1996 (9/20/2013). In conjunction with OMB Circulars No. A-127 and No. A-130, Circular No. A-123 prescribes management responsibility for internal controls, including those for information systems.

C.7 OMB Circular No. A-130, Managing Federal Information as a Strategic Resource (07/28/2016). Prescribes policies for the management of information resources systems.

C.8 OMB Circular No A-134, Financial Accounting Principles and Standards (05/20/1993). Establishes the policies and procedures for approving and publishing financial accounting principles and standards.

C.9 OMB Circular No. A-136, Financial Reporting Requirements (07/30/2018). Establishes a central point of reference for all Federal financial reporting guidance for Executive Branch departments, agencies, and entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PAR) under the Chief Financial Officers Act of 1990 (“CFO Act”) (Pub. L. No. 101-576), the Accountability of Tax Dollars Act of 2002 (“ATDA”) (Pub. L. No. 107-289), and annual management reports under the Government Corporations Control Act (31 U.S.C. § 9101 et seq.).

C.10 OMB Memorandum M-13-23, Compliance with the Federal Financial Management Improvement Act of 1996 (9/20/2013).

C.11 Treasury Financial Manual (TFM), Volume 1, pt. 6, ch. 9500, Revised Federal Financial Management System Requirements.

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