NASA Procedural Requirements |
NPR 9250.1C Effective Date: October 29, 2015 Expiration Date: May 18, 2024 |
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | ApendixC | ALL | |
This chapter prescribes accounting policies for materials and supplies acquired by NASA for use in its R&D projects and other operations. NASA follows the purchases method of accounting for its Operating Materials and Supplies (OM&S). The purchases method provides that OM&S be expensed when purchased.
Center CFOs shall ensure that adequate financial controls are in place to ensure that the financial records and reports appropriately account for the cost of OM&S as period expenses.
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | ApendixC | ALL | |
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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.