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NASA Ball NASA
Procedural
Requirements 		NPR 9290.1A
Effective Date: April 11, 2011
Expiration Date: August 26, 2028
COMPLIANCE IS MANDATORY FOR NASA EMPLOYEES
Printable Format (PDF)

Subject: Special Accounts (Revalidated on March 6, 2024)

Responsible Office: Office of the Chief Financial Officer


| TOC | ChangeLog | Preface | Chapter1 | AppendixA | ALL |

Table of Contents

CHANGE HISTORY

Change No.

Date

Description

1

2/22/2018

 Revised overall wording to improve clarity and readability.

Complied with 1400 requirements - including correcting citations, moving content from the Appendices to the main document (leaving one Appendix A. Acronyms), updating the "P.2 Applicability" section.

1.3.4 and 1.3.6 inserted "NASA Center CFO Offices" before shall. This confirms already existing requirements.

1.1.1 Created this new section to separate existing text and added this sentence: "The Agency, OCFO may use discretion to limit the use of Special Fund accounts. For additional guidance regarding the

status of Special Fund Accounts, consult the Agency, OCFO Financial Management Division."

Replaced expired Treasury Bulletin (Treasury Financial Manual, Volume I Bulletin Number 2007-07) with most updated Treasury Bulletin (No. 2017-10). Bullet 2017-10 allows the use of certain budget

clearing accounts that previously required a waiver to obtain. However, NASA maintains the use of the same clearing accounts as before-Budget Clearing Account (suspense), F3875 and Undistributed

Intragovernmental Payments, account F3885.

2

3/6/2024

 The following updates were made, along with updating directive to comply with NPR 1400.1 requirements:

• Updated P.2 - Applicability

• Updated P.4 - Applicable Documents and Forms to include two new citations

• Removed account symbols that NASA does not use

• Updated definitions per the FAST (Federal Account Symbols and Titles) Book

• Updated per the language in the TFM (Treasury Financial Manual)

• Updated Appendix A, Acronyms.


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