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

Preface

P.1 Purpose

This NASA Procedural Requirement (NPR) establishes the financial management requirements for the development, operation, evaluation, and reporting of Agency financial systems.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory, a Federally Funded Research and Development Center, other contractors, recipients of grants and cooperative agreements, and parties to other agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

b. In this directive, all document citations are assumed to be the latest version, unless otherwise noted.

c. In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term â??shall.â?? The terms: â??mayâ?? or â??canâ?? denote discretionary privilege or permission, â??shouldâ?? denotes a good practice and is recommended, but not required, â??willâ?? denotes expected outcome, and â??are/isâ?? denotes descriptive materials.

P.3 Authority

a. Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902.

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

c. Federal Managers' Financial Integrity Act (FMFIA) of 1982, 31 U.S.C. §3512.

d. Executive Agency Accounting and Other Financial Management Reports and Plans, 31 U.S.C, § 3512 (d)(1).

e. Digital Accountability and Transparency Act (DATA Act) of 2014 (31 U.S.C. 6101 note).

f. Information Security, 44 U.S.C. Ch. 35 subch. III.

g. Federal Financial Management Improvement Act (FFMIA) of 1996, Pub. L 104-208, 110 Stat. 3009 (1996).

h. Federal Funding Accountability and Transparency Act (FFATA) of 2006, Pub. L. 109-282, 120 Stat. 1186 (2006).

i. Office of Management and Budget (OMB) Circular No. A -11, Preparation, Submission and Execution of the Budget (07/10/2020).

j. OMB Circular No. A-123, app. D, Compliance with the Federal Financial Management Improvement Act of 1996 (09/20/2013).

k. OMB Circular No. A -130, Managing Federal Information as a Strategic Resource (07/28/2016).

l. OMB Circular No A -134, Financial Accounting Principles and Standards (05/20/1993).

m. OMB Circular No. A -136, Financial Reporting Requirements (08/27/2020).

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

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

p. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. NPD 2830.1, NASA Enterprise Architecture.

b. NPR 2800.1, Managing Information Technology.

c. NPR 9010.3, Financial Management Internal Control.

d. Federal Accounting Standards Advisory Board (FASAB).

e. Statement of Federal Financial Accounting Standard (SFFAS) 34, The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board.

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 9130.1, NASA Information Systems, dated September 30, 2008.

DISTRIBUTION:
NODIS

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