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NPR 9330.1
Effective Date: August 01, 2017
Expiration Date: August 01, 2023
Printable Format (PDF)

Subject: External Reports-Budget

Responsible Office: Office of the Chief Financial Officer

| TOC | Preface | Chapter1 | Chapter2 | AppendixA | AppendixB | AppendixC | ALL |

Chapter 1. General Requirements

1.1 Overview

1.1.1 Legislation, Federal regulations, and Administration policies require that NASA submit financial management, budgetary, performance, and related reports to Congress, the White House, and oversight agencies. This NPR outlines these report requirements for NASA's performance-based budget. Within NASA, this means budget formulation and execution is tightly aligned to performance—an assessment of strategies for achieving goals and planned outcomes as defined in its strategic plan and accompanying performance planning documents. This NPR sets forth the source of the requirement, purpose, authorities, major components, and internal roles and responsibilities for completing and submitting reports. It also includes requirements for providing budgetary and performance information to support external stakeholders in developing standard and ad hoc cross-Governmental reports and assessments that aid in Federal policymaking.

1.1.2 Each year, the Agency Office of the Chief Financial Officer (OCFO) shall lead the development and response to budget, performance, and financial management reporting requirements.

1.1.3 Requirements for reports specifically related to financial management, accounting, auditing, payments, and other execution-related topics are covered in NPR 9310.1.

1.1.4 In this NPR, the term "report" includes required plans, studies, or other major deliverables required by an external organization. The term "budget report" is used throughout the document and is meant to include reports and deliverables on performance.

1.1.5 The guidelines below represent a typical budget year, and delivery timelines are subject to change. Some requirements and delivery dates may be affected by elections or a change in Administration. OMB will keep OCFO apprised of requirements and expectations.

1.2 Agency Requirements

1.2.1 The OCFO will ensure budget reports are reviewed and released under the Administrator's signature, as required. External performance reports shall be reviewed and approved by the Agency Performance Improvement Officer (PIO) and the Chief Operating Officer, per 31 U.S.C. §§ 1123-1124.

1.2.2 The OCFO shall obtain OMB clearance on budget reports before said reports are submitted to Congress.

1.2.3 Reports for Congress shall be submitted by the OCFO Deputy Chief Financial Officer for Appropriations (DCFO(A)) or the Office of Legislative and Intergovernmental Affairs (OLIA), as appropriate.

1.2.4 NASA managers shall comply with external reporting requirements completely and in a timely manner in accordance with NPR 9010.1. Managers with resource management responsibilities will complete and submit required reports as set forth in this NPR.

1.3 Roles and Responsibilities

1.3.1 The Agency OCFO shall:

a. Coordinate the development, review, and submission of Agency-wide budget reports and responses to requests from Congress and OMB.

b. Develop and provide guidance and requests for budgetary and performance information to contributing organizations.

c. Support other organizations with lead responsibility for developing budget and performance-related reports.

d. Provide support including, but not limited to, independent analyses and/or research, verifying data, resolving resource conflicts, crafting strategies and messages, and reviewing content. The Chief Financial Officer (CFO) and/or DCFO for Strategy, Budget, and Performance shall review high-level budget reports. These include, but are not limited to, annual budget requests, operating plans, strategic plans, performance plans, and major deliverables to OMB. The DCFO(A) shall assist the CFO in providing budget reports to Congress. The DCFO(A) works with OCFO, Control Account Managers (CAMs), and other internal offices in interpreting appropriations-related report requirements, ensuring consistency of messages, and finalizing appropriations-related reports, budget requests, or other similar deliverables. The DCFO(A) leads and coordinates with internal stakeholders all appropriations-related communications between the Agency and Congress and is the submitting authority for appropriations-related reports. The OCFO Budget Division (OCFO(BD)) shall coordinate and prepare annual budget and justification materials per NPR 9420.1. OCFO(BD) will also coordinate the development and approval of operating plans and develop and maintain budget plans/controls as required by 31 U.S.C. § 902. The OCFO Strategic Investments Division (OCFO(SID)) shall coordinate development of performance-related deliverables, including strategic plans (when required), annual performance plans and performance reports, required cost and schedule reports, and relevant inputs to cross-agency performance reports produced by external stakeholders (e.g., Government Accountability Office (GAO) Assessment of Selected Large Scale Projects).

1.3.2 CAMs or their designee(s) shall provide account-specific budget reports, as required, and provide account budget and performance data to support Agency-level reports. CAMs will collect and integrate data from programs and projects, as required.

1.3.3 Center CFOs or representatives shall develop Center-specific budget reports as required and provide Center-level budget and performance data to support Agency-level reports. Center CFOs will coordinate with CAMs or OCFO.

1.3.4 Cross-Agency Mission Support Offices (e.g., Office of Strategic Infrastructure) shall provide/consult with OCFO in the collection, analysis, and interpretation of budget data; strategic messaging; review; and follow up on budget reports, as required.

1.3.5 The PIO shall approve all performance-related materials and reports prior to review by the Chief Operating Officer (COO) and Administrator.

1.3.6 OLIA shall consult with OCFO and other stakeholders on interpreting legislative requirements for budget or performance reports on topics other than appropriations, ensuring consistency of messages, and finalizing non-appropriations-related reports or other similar deliverables. OCFO will ensure that OLIA is cognizant of significant appropriations issues and reports, and OLIA shall not release appropriations-related information without the concurrence of OCFO. OLIA will coordinate with OCFO, CAMs, Centers, and other internal stakeholders in developing or releasing budget and performance information included in materials (other than those related to appropriations) provided to Congress. Where required, OLIA will work directly with OMB to secure administration clearance. OLIA leads all non-appropriations-related communications between the Agency and Congress. OLIA is the submitting authority for non-appropriations-related reports, except for budget and performance reporting as described below.

1.3.7 The Office of Strategic Communications shall work with OCFO and relevant internal stakeholders to make budget and performance reports accessible to the public in accordance with 31 United States Code (U.S.C.) § 1122 and NPD 1380.1.

| TOC | Preface | Chapter1 | Chapter2 | AppendixA | AppendixB | AppendixC | 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.