NASA Procedural Requirements

NPR 9210.1A Effective Date: July 03, 2014 Expiration Date: July 03, 2024

Subject: Fund Balance with Treasury (Revalidated on January 31, 2019 w/Change 1)

Responsible Office: Office of the Chief Financial Officer

Preface

P1. Purpose

This NASA Procedural Requirement (NPR) provides the financial management requirements for recording, reconciling, and reporting NASA's Fund Balance with Treasury (FBWT). The requirements prescribe the accounting policy and related management requirements necessary to establish financial control over NASA's Fund Balances with the U.S. Department of the Treasury (Treasury).

P2. Applicability

a. This directive is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers.

b. In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" or "can" denote discretionary privilege or permission, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.

c. The requirements of this directive are applicable to all offices that record amounts as FBWT, along with any office designated to reconcile, report, or reclassify the FBWT on the Statement of Transactions (FMS 224) and associated reports to Treasury. These offices include the Agency Office of the Chief Financial Officer (OCFO), as well as the offices of the Center Chief Financial Officers (CFO), and the NASA Shared Services Center (NSSC).

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

P3. Authority

a. Chief Financial Officers Act, 31 U.S.C. § 902(a)(5).

b. NASA Policy Directive 9010.2, Financial Management.

P4. Applicable Documents

a. Office of Management and Budget (OMB) Circular No. A-136, Financial Reporting Requirements.

b. Treasury Financial Manual (TFM) 2-3300, Statement of Transactions (FMS 224) Reporting by Agencies for which the Treasury Disburses.

c. NPR 9010.2, The Continuous Monitoring Program of Financial Controls.

d. NPR 9290.1, Special Accounts.

e. NPR 9310.1, Financial Management Reports Accounting.

f. NPR 9470.1, Budget Execution.

P5. Measurement/Verification

a. Quality assurance reviews and analysis of financial and budgetary reports and data submitted through the Continuous Monitoring Program (CMP) measure compliance with this NPR.

b. FBWT amounts recorded as a result of financial transactions and reported in the financial statements are audited by the Office of Inspector General and/or independent auditors annually.

P6. Cancellation

NPR 9210.1, Cash and Fund Balance with Treasury, dated September 30, 2008.

DISTRIBUTION:
NODIS

This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.