NASA Procedural Requirements

NPR 9310.1A Effective Date: March 15, 2013 Expiration Date: September 15, 2024

Subject: Financial Management Reports - Accounting, (Updated w/Change 2 February 21, 2018)

Responsible Office: Office of the Chief Financial Officer

Preface

P1. Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements necessary to support the timely production and submission of reliable, accurate, and complete financial reports.

P2. 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 Federal Funded Research 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.

P3. Authority

a. a. Chief Financial Officers (CFO) Act of 1990, Public Law 101-576, 31 United States Code (U.S.C.) §§ 901 - 903.

b. NASA Policy Directive (NPD) 1000.3, The NASA Organization.

c. NPD 9010.2, Financial Management.

P4. Applicable Documents and Forms

a. Debt Collection Act of 1982, Pub. L. No. 97-365, 96 Stat. 1749 (Oct. 25, 1982).

b. Debt Collection and Improvement Act of 1996 (DCIA), Pub. L. No. 104-134, title III, Sec. 31001, 110 Stat. 1321-358 (Apr. 1996).

c. Payment of Travel Expenses from a Non-Federal Source, 41 CFR Ch. 304.

d. OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements.

e. OMB Bulletin No. 15-02, Audit Requirements for Federal Financial Statements.

f. OMB Circular A-123, Management's Responsibility for Internal Control, Appendix A, Internal Control Over Financial Reporting.

g. OMB Circular A-136, Financial Reporting Requirements.

h. OMB Memo M-04-10, Debt Collection Improvement Act Requirements.

i. OMB Memo M-09-033, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements.

j. Treasury Financial Manual (TFM), Volume I, Part 2, Chapter 3200, Subsection 3220.70, Estimated Overseas Collections and Expenditures.

k. TFM, Volume I, Part 2, TFM 2 - 3300, Statement of Transactions, Reporting By Agencies for Which the Treasury Disburses.

l. TFM, Volume I, Part 2, Chapter 4100 Supplement, Debt Management Reports.

m. TFM, Volume I, Part 2, Chapter 4200, Agency Reporting on Unexpended Balances of Appropriations and Funds.

n. TFM, Volume I, Part 2, Chapter 4700, Agency Reporting Requirements for the Financial Report of the United States Government.

o. Statement of Federal Financial Accounting Standards (SFFAS) 5, Accounting for Liabilities of the Federal Government.

p. SFFAS 12, Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government.

q. NPR 9010.1, Financial Management Requirements Overview.

r. NPR 9311.1, External Reports - Budget.

s. NPR 9330.1, External Reports - Budget.

t. NPR 9260.1, Liabilities.

u. Government Accountability Office (GAO) Financial Audit Manual, Volume 2, Section 1002, Inquiries of Legal Counsel.

v. SF 326, Semiannual Report of Payments Accepted from a Non-Federal Source.

P5. Measurement/Verification

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

P6. Cancellation

NPR 9310.1, External Reports - Accounting dated September 30, 2013.

DISTRIBUTION:
NODIS

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