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NPR 9220.1B
Effective Date: February 09, 2017
Expiration Date: February 09, 2025
Printable Format (PDF)

Subject: Journal Voucher Preparation and Approval and Intragovernmental Transactions Change 2, (Revalidated September 24, 2020)

Responsible Office: Office of the Chief Financial Officer

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P.1 Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements for journal voucher (JV) preparation and approval and intragovernmental transactions.

P.2 Applicability

a. The requirements in this NPR are applicable to all NASA organizational elements that prepare and approve JVs. This NPR 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. In this directive, all document citations are assumed to be the latest version, unless otherwise noted.

P.3 Authority

a. Chief Financial Officers Act of 1990, Pub. L. 101-576, 104 Stat. 2838 (1990).

b. Government Management Reform Act of 1994, Pub. L. 103-356, 108 Stat. 3410 (1994).

c. Office of Management and Budget (OMB) Circular No. A-136, Financial Reporting Requirements (6/28/2019).

d. OMB Bulletin, B-07-04, Audit Requirements for Federal Financial Statements. (9/4/2007)

e. OMB Memorandum, M-07-03, Business Rules for Intragovernmental Transactions (11/13/2006).

f. Statement of Federal Financial Accounting Standards (SFFAS) No. 1, Accounting for Selected Assets and Liabilities.

g. Department of Treasury - Financial Management Service, Federal Intragovernmental Transactions Accounting Policy Guide.

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

P.4 Applicable Documents and Forms

a. Treasury Financial Manual (TFM), Volume I: Pt 2, Ch. 4700, Federal Entity Agency Reporting Requirements for the Financial Report of the United States Government.

b. TFM, Volume 1, Supplement United States Standard General Ledger (USSGL).

c. Standard Form 1080, Voucher for Transfer between Appropriations and/or Funds.

P.5 Measurement/Verification

Quality assurance reviews conducted periodically at the Agency and Center level will be used to measure compliance with this NPR.

P.6 Cancellation

NPR 9220.1A, Journal Voucher Preparation and Approval and Intragovernmental Transactions Effective August 16, 2011.

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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.