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NASA
Procedural
Requirements

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

COMPLIANCE IS MANDATORY FOR NASA EMPLOYEES

Printable Format (PDF)

Subject: NASA Financial Information Systems

Responsible Office: Office of the Chief Financial Officer

Chapter 1. Agency Financial Management Systems

1.1 Overview

1.1.1 The National Aeronautics and Space Administration (NASA) programmatic and institutional communities rely on financial management systems for support in areas such as budgeting, financial accounting, funds control, cash and cost management, and financial reporting activities.

1.1.2 NASA's financial management will comply with Federal requirements affecting the design and operation of the Agency's financial management systems.

1.1.3 This chapter describes financial system requirements as they apply to NASA's financial management.

1.2 Agency Requirements for Financial Management Systems

1.2.1 NASA's policy is to make the best use of financial management systems to initiate, record, process, and report transactions to support Agency missions in making business decisions and to provide transparency to the public. These systems will help ensure the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

1.2.2 Responsible management at the Agency will comply with Federal requirements related to financial management systems to:

a. Ensure the Agency's financial management systems are in substantial compliance with Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902 (a)(3) and the Federal Financial Management Improvement Act of 1996, Pub. L. 104-208.

b. Provide an assessment within the assurance statement of the annual Agency Financial Report (AFR) whether the overall adequacy and effectiveness of internal controls of the Agency's financial systems comply with OMB's guidance of the Federal Managers' Financial Integrity Act of 1982, 31 U.S.C. § 3512 (c)(d), and the Agency's submissions under the Digital Accountability and Transparency Act of 2014 (DATA Act), Pub. L.113-101. Additional information on NASA's Assurance Statement is available in NPR 9010.3, Financial Management Internal Control.

1.3 Objectives

1.3.1 The primary goals and objectives for NASA financial systems are to support the Office of the Chief Financial Officer (OCFO) and NASA for:

a. Complete, reliable, consistent, and timely information prepared uniformly and responsive to the financial information needs of NASA management.

b. Integration of accounting and budgeting data.

c. Effective and efficient financial management tools to support NASA's mission.

d. Accurate transaction processing and reporting.

e. Funds controls.

f. Financial integrity and cost control.

g. Operations reports supporting measurement against financial standards.

1.4 Roles and Responsibilities

1.4.1 Agency Chief Financial Officer (CFO). OMB and Congress chartered the CFO with broad responsibilities for financial systems, making the CFO the key decision maker for managing and implementing changes to these systems. The CFO shall manage and be directly responsible for all financial management systems; evaluate and approve the design, budget, development, implementation, operation, and enhancement of Agency-wide and Agency component accounting, financial, and asset management systems; and ensure that the systems comply with applicable Federal laws and regulations and generally accepted accounting principles and accounting standards. The OCFO shall:

a. Function as the business process owner and decision maker for the development and enhancement of NASA's financial systems.

b. Work collaboratively with the Chief Information Officer (CIO) to use the NASA EA as the basis for the Agency's Information Technology (IT) financial management planning.

c. Work collaboratively with the CIO on NASA's Technology Business Management (TBM) implementation solution(s) in alignment with NASA's EA.

d. Support the CIO to meet IT Investment reporting specified in the IT Capital Planning Guidance.

1.4.2 The Director, Agency Financial Systems Office (AFSO) reports through the Associate Chief Financial Officer (ACFO), Agency Financial Operations and is responsible for:

a. When requested, providing system expertise to NASA managers with financial management responsibility and assisting in the evaluation of a proposed modification(s) to financial system processes.

b. Authorizing all proposed software changes that affect NASA's financial system, before program changes can be made to the Agency's financial system of record.

c. Representing the OCFO on the Financial Applications Portfolio Management Board (F-APMB), as an active partner with other Agency-wide representatives operating under the governance of the Office of the Chief Information Officer's (OCIO) Applications Program Board (APB). See paragraph 2.2.2.

d. Collaborating with the OCIO to meet the financial system requirements of the National Institute of Standards and Technology (NIST), with a strategic focus on NIST requirements for account management and separation of duties.

e. Maintaining financial records in alignment with records management and privacy policies.

1.4.3 The Director, Agency Quality Assurance Division (QAD) is responsible to ensure internal control assessments of the Agency's financial systems, that are required as part of the annual Agency Statement of Assurance, have been conducted in accordance with OMB Circular No. A-123, app. D, Compliance with the Federal Financial Management Improvement Act of 1996 (09/20/2013).

1.4.4 NASA managers with financial management responsibility shall evaluate NASA's financial system to ensure appropriate processes are in place to effectively execute transactions within their functional areas of responsibilities. This review provides assurance that NASA's financial systems are in substantial compliance with Federal requirements, including OMB and Treasury directives for financial systems.

1.4.5 As chartered by the Congress and OMB, the CIO provides the leadership, vision, communication, coordination, and innovation necessary to maximize Government effectiveness in using IT. The Agency CIO is the key decision maker for technical judgments concerning financial systems and is responsible for:

a. Leading the Agency's EA and standards, which defines how NASA's mission and institutional requirements and operations are aligned within IT capabilities and systems. (Additional information on EA is available in NPD 2830.1, NASA Enterprise Architecture and NPR 2800.1, Managing Information Technology).

b. Maintaining the Agency's IT and cybersecurity and providing technology support to the CFO in records management and privacy policy implementation efforts.

c. Managing a full life-cycle IT governance process, which includes ensuring IT investments align with NASA mission and institutional requirements.

d. Working jointly with the CFO through the F-APMB to manage NASA financial system implementation, changes, and use.

e. Working collaboratively with the CFO on NASA's TBM implementation solution(s) in alignment with NASA's EA.

f. Working collaboratively with the CFO in meeting IT Investment reporting specified in the IT Capital Planning Guidance.

1.4.6 Application Program (AP) is responsible for managing operations for the CIO that support business systems and processes and to reengineer, if needed, new requirements requested by the OCFO to conform within NASA's EA.