NASA Procedural Requirements

NPR 9420.1A Effective Date: September 07, 2016 Expiration Date: September 07, 2026

Subject: Budget Formulation (Revalidated on September 15, 2021 with Change 1)

Responsible Office: Office of the Chief Financial Officer

Appendix E. Other Authority Reference Descriptions

E.1 The Budget and Fiscal, Budget, and Program Information; 31 U.S.C., Chapters 9 and 11. Provides additional statutory requirements concerning the preparation and submission of Federal budgets, as described below.

a. Agency Chief Financial Officers, 31 U.S.C. §§ 901-903. Improves financial management in the federal government by establishing a CFO within each major executive Agency and setting forth the responsibilities of the position. The responsibilities include maintaining reliable information for the development of cost information and developing the Agency financial management budgets. (Known as the CFO Act of 1990)

b. Budget and appropriations authority of the President, 31 U.S.C. § 1104, and Budget contents and submission to Congress, 31 U.S.C. § 1105. Requires the President to prepare and submit a budget of the United States Government for the following fiscal year. In addition, directs each Agency to provide information required by the President in carrying out budget responsibilities and prescribes the President has access to, and may inspect, the records of an Agency.

c. Preparation and submission of appropriations requests to the President, 31 U.S.C. § 1108. Requires the Administrator, as the head of NASA, to prepare and submit to the President each appropriation request for the Agency. The request is prepared and submitted in the form prescribed and the date established by the President.

d. Current programs and activities estimates, 31 U.S.C. § 1109. Requires the President submit to Congress the estimated budget outlays and proposed budget authority in the budget for the following fiscal year if programs and activities of the United States Government were carried out during that year at the same level as the current fiscal year without a change in policy.

e. Federal Government and agency performance plans, 31 U.S.C. § 1115. Requires agencies to create multiyear strategic plans, annual performance plans, and annual performance reports.

E.2 Capital planning and investment control, 40 U.S.C. § 11312. Requires executive agencies to use a disciplined capital planning and investment control process to maximize the value of and assess and manage the risks of the information technology.

E.3 National Aeronautics and Space Act, 51 U.S.C § 20101 et seq. Establishes authorities and requirements for NASA, including:

a. Powers of the Administration in performance of functions, 51 U.S.C § 20113. Authorizes NASA to conduct operations, including reimbursable work.

b. Lease of non-excess property, 51 U.S.C § 20145. Authorizes NASA to enter into lease agreements with regard to any non-excess real property and related personal property under the jurisdiction of the Administrator and to collect lease revenue and expend revenue from these leasing agreements (enhanced use lease).

c. Working capital fund, 51 U.S.C § 30102. Authorizes the NASA Working Capital Fund (WCF) and establishes how it may be used.

d. Budgets, 51 U.S.C § 30103. Describes requirements for submitting the annual budget request.

e. Baselines and cost controls, 51 U.S.C § 30104. Requires NASA to report, for its major programs, current cost estimates and growth from an established baseline. Congressional notifications and threshold reports are required when projects reach various levels of cost or schedule growth. NASA publishes this information in the annual budget submission (CJ), generally referred to as the Major Programs Annual Report (MPAR). Aids NASA and Congress to identify potential cost and schedule changes early in a major program's development.

f. Development of enhanced-use lease policy, 51 U.S.C § 31505. Provides the requirement for NASA to establish enhanced use lease (EUL) policy and controls.

E.4 National Historic Preservation Act, 54 U.S.C. § 306121. Provides authority for Federal agencies to lease its historic property to any person or organization or exchange its property with comparable historic property, if determined that the lease or exchange will adequately ensure the preservation of the historic property.

E.5 NPR 7120.5, NASA Space Flight Program and Project Management Requirements. Establishes the requirements used by NASA to formulate and implement space flight programs and projects, consistent with the governance model contained in NPD 1000.0

E.6 NPR 7120.7, NASA Information Technology Program and Project Management Requirements. Establishes the requirements NASA uses to formulate and execute IT programs and projects as prescribed in NPD 7120.4, NASA Engineering and Program/Project Management Policy, and consistent with NPD 1000.3.

E.7 NPR 7120.8, NASA Research and Technology Program and Project Management Requirements. Establishes the program and project management requirements NASA uses to formulate and execute research and technology programs and projects, consistent with the governance model contained in NPD 1000.0.

E.8 NPR 9310.1, Financial Management Reports - Accounting. Provides financial management requirements necessary to support the timely production and submission of financial reports submitted by the Agency OCFO.

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