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NPR 9420.1A
Effective Date: September 07, 2016
Expiration Date: September 07, 2026
Printable Format (PDF)

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

Responsible Office: Office of the Chief Financial Officer

| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |

Chapter 5. Non-Appropriated Budgetary Resources

5.1 Overview

5.1.1 NASA has access to budgetary resources in addition to direct authority granted through appropriations. These resources may be limited and are typically available only for very specific purposes but can affect programming and budgeting decisions during budget formulation. Significant resources may include reimbursable work to be performed by the Agency, and net proceeds from property or facilities leases. Other resources represent relatively small amounts of budget authority and generally do not factor into planning, programming, and budgeting decisions within the Agency. However, as budgetary resources represent potential authority to obligate funds against the U.S. Treasury, NASA includes estimates of these resources in the PBR and CJ.

Note: These potential budgetary resources do not represent budget authority unless authorized by Congress and then apportioned by OMB. Authority may be specified in the Space Act, current appropriations, authorization language, or may carry over from prior acts.

5.1.2 NASA develops and reports budget plans for NASA Working Capital Fund (WCF), estimates for reimbursable work and property lease collections and net proceeds. OCFO BD and OCFO SID will provide any special guidance to affected CAMs. In the PBR and CJ, NASA provides required budgetary information for major and minor non-appropriated budgetary accounts.

5.2 Roles and Responsibilities

5.2.1 Managers (of these accounts) provide budgetary data and spending plans to the appropriate CAM.

5.2.2 CAMs assess plans and effects on budget requests, then provide estimates for PBR and CJ.

5.2.3 Centers develop and submit requirements and spending plans, as requested.

5.2.4 OCFO BD ensures data estimates and updates are included in the CJ, MAX A-11 and other data systems identified by OMB.

5.3 Types of Non-Appropriated Resources

5.3.1 Working Capital Fund (WCF). The NASA WCF, authorized by 51 U.S.C. ยง 30102, is a no-year revolving account for purchasing specific recurring goods and services, using a buyer-seller business model for CAMs and other users. CAMs consider the WCF business costs in formulating budget requests. WCF operates through authority for offsetting collections, not direct appropriations. Each year, NASA summarizes WCF estimates in the CJ. Refer to NPR 9095.1, Working Capital Fund Policies and Requirements.

5.3.2 Reimbursable Work. NASA may enter into agreements with other organizations and entities, (Federal or non-Federal; domestic or international), under various authorities, and accept financial reimbursement for the costs of services or goods provided. During each PPBE cycle, NASA estimates and reports the expected value/costs of reimbursable work. Program managers base each year's estimates on projections of the known (and probable) reimbursable work NASA anticipates conducting on behalf of outside sources. Reimbursable work represents spending authority based on offsetting collections, not appropriated funds. NASA generally manages reimbursable work through the SSMS account. Refer to NPR 9090.1, Partnership Agreements-Financial Requirements and Administration, for the financial administration of agreements and how authority may affect the cost/price of reimbursable work.

5.3.3 Property Leases. NASA has authority to enter into lease agreements in which the Agency leases non-excess and underutilized property. Under some authorities, NASA may use the collections in excess of full cost or net proceeds, for capital improvements, maintenance, etc. The authority dictates the use of proceeds and limitations. Lease proceeds factor into planning, programming, and budgeting decisions with respect to Center allocations and distributions of funds within the CECR. NASA includes these estimates in PBR entries and the CJ.

5.3.4 Trust Funds and Other Resources. NASA has a small amount of potential budget authority derived from trust funds, gifts and donations, and Space Shuttle exchange proceeds. For these accounts, CAMs report the authority in the PBR, but the amounts are typically small and directed toward specific activities. Currently, they do not factor into the budget formulation decisions. Refer to NPR 9290.1, Special Accounts.

5.3.5 Other Budget Resources (not described above). NASA will consider impacts during formulation. If significant, the Agency will report the resources in the PBR, or as required by the authorizing language.

| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |
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