NASA Procedural Requirements

NPR 9200.1 Effective Date: September 30, 2008 Expiration Date: May 31, 2024

Subject: Accounting General Overview (Revalidated 7/31/2018 with Change 2)

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

This NASA Procedural Requirements (NPR) provides the general overview for accounting requirements.

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 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.

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 "shall." The terms "may" or "can" denote discretionary privlege or permissions, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.

P.3 Authority

a. Chief Financial Officers Act (CFO) of 1990, U.S.C. § 902(a)(5).

b. NASA Policy Directive (NPD) 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. Office of Management and Budget (OMB) Circular A-134, Financial Accounting Principles and Standards.

b. OMB Circular A-136, Financial Reporting Requirements.

c. NPD 9050.3, Administrative Control of Appropriations and Funds.

d. NPR 9010.1, Financial Management Requirements Overview.

e. NPR 9470.1, "Budget Execution.

f. NPR 9250.1, Property, Plant, and Equipment and Operating Materials and Supplies.

g. Statement of Federal Financial Accounting Standards 34, the Hierarchy of Federal Generally Accepted Accounting Principles (SFFAS 34).

h. Federal Accounting Standards Advisory Board (FASAB).

i. Department of Treasury (Treasury) Bureau of the Fiscal Service, US Standard General Ledger (USSGL).

j. Hierarchy of Federal Generally Accepted Accounting Principles (GAAP).

P.5 Measurement/Verification

Quality assurance reviews and analysis of financial and budgetary reports and data will be used to measure compliance with this NPR.

P.6 Cancellation

None.

/S/
Terry Bowie
NASA Deputy Chief Financial Officer

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