NASA Procedural Requirements

NPR 9470.1 Effective Date: December 24, 2008 Expiration Date: December 24, 2024

Subject: Budget Execution

Responsible Office: Office of the Chief Financial Officer

Chapter 6. Reporting Requirements and the Performance and Accountability Reports

6.1 Overview

6.1.1 Agencies are required to prepare and certify reports on budget execution, which may be included with other accounting reporting requirements. These reporting requirements are addressed in NPR 9310.1, "External Reports - Accounting," and NPR 9311.1, "External Reports - Budget," with the exception of the annual Performance and Accountability Report (PAR).

6.2 Agency Requirements

6.2.1 NASA shall comply with all reporting requirements concerning budget execution that are required by legislation, regulation, and Agency policy.

6.2.2 The NASA financial statements shall be issued as part of the Agency's PAR.

6.3 Roles and Responsibilities

6.3.1 OCFO is responsibility for the financial portion of the PAR.

6.3.2 PA&E is responsible for development of the non-financial portions of the PAR and for coordinating submission of the entire document.

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