NASA Procedural Requirements

NPR 9290.1A Effective Date: April 11, 2011 Expiration Date: August 26, 2028

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

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements for classifying funds to the appropriate Special Fund Account. The requirement is established to support the use of fund account symbols assigned by the Department of the Treasury (Treasury) which are consistent with the principles and standards prescribed by the Comptroller General of the United States.

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 the Jet Propulsion Laboratory (JPL) a Federally Funded Research and Development Center (FFRDC), 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 mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" denotes a discretionary privilege or permission, "can" denotes statements of possibility or capability, "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. National Aeronautics and Space Act, as amended, 51 U.S.C. § 20113(d).

b. NASA Procedural Document (NPD) 1210.1, Acceptance and Use of Monetary Gifts and Donations.

c. NPD 9200.1, Accounting General Overview.

d. NPR 1210.1, Procedures for Use of Monetary Gifts and Donations by NASA.

e. Treasury Financial Manual (TFM), Volume I: Federal Agencies, pt. 2, Ch. 1500, Description of Accounts Relating to Financial Operations.

f. TFM, Volume I: Federal Agencies, Supplement, Federal Accounting and Symbols Title (FAST) Book I and FAST Book II.

g. United States Standard General Ledger (USSGL) Board, Federal Trust Fund Accounting Guide.

P.4 Applicable Documents and Forms

a. Working Capital Fund, 51 U.S.C. § 30102.

b. National Space Grant College and Fellowship Program, 51 U.S.C. § 40303.

c. Science, Space, and Technology Education Trust Fund, 51 U.S.C. § 40901.

d. National Aeronautics and Space Administration (NASA) Endeavor Teacher Fellowship Trust Fund, 51 U.S.C. § 40902.

e. Office of Management and Budget (OMB) Circular No. A-11, Preparation, Submission, and Execution of the Budget.

f. NPR 9095.1, Working Capital Fund Policies and Requirements.

g. NPR 9470.1, Budget Execution.

h. TFM Volume I: Federal Agencies, Pt 2: Central Accounting and Reporting, Chapter 1500: Description of Accounts Relating to Financial Operations, Section 1530.25: Clearing, Default, and Custodial Accounts.

i. TFM Volume I: Federal Agencies, Pt 2: Central Accounting and Reporting, Chapter 5100: Fund Balance with Treasury Accounts, Section 5135: Budget Clearing Accounts.

P.5 Measurement/Verification

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

P.6 Cancellation

NPR 9290.1, Special Accounts, 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.