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NPR 9290.1A
Effective Date: April 11, 2011
Expiration Date: September 11, 2023
Printable Format (PDF)

Subject: Special Accounts (Revalidated on February 22, 2018)

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 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 document citations are assumed to be the latest version, unless otherwise noted.

c. 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.

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, Transmittal Letter No. 660.

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. NASA Endeavor Teacher Fellowship Trust Fund, 51 U.S.C. § 40902.

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

f. NPR 9470.1, Budget Execution.

g. TFM Volume I: Bulletin No. 2017-10, Reporting Suspense Account Activity Using F3875 and F3885, and Using Default Accounts F3500 and F3502 as a Central Account Reporting System (CARS) Reporter.

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.

Revalidated on February 22, 2018 w/Change 1

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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.