NASA Procedural Requirements

NPR 9470.1A Effective Date: August 30, 2024 Expiration Date: August 30, 2029

Subject: Budget Execution

Responsible Office: Office of the Chief Financial Officer

Chapter 5. Reporting Requirements

5.1 Overview

5.1.1 The final step of the PPBE execution process is the Agency’s submission of budget execution reports to comply with Federal reporting requirements established through legislation, regulation, and Agency policy. The Agency OCFO has overall responsibility for ensuring preparation and submission of Agency-wide financial management and accounting reports.

5.1.2 While some reports are specific to execution, many contain both a budget execution and budget formulation component. Two main reports for budget execution are the OMB SF 133, Report on Budget Execution and Budgetary Resources and the Agency Financial Report (AFR). For additional information on these and other related finance and accounting reporting requirements, to include certain roles and responsibilities, refer to NPR 9310.1, Financial Management Reports – Accounting, and NPR 9330.1, External Reports – Budget.

a. The OMB SF 133 is the official record of a Federal agency’s funds status and ties agency’s financial statements to its budget execution via a Treasury Government-wide system.⁸ This report fulfills requirements in 31 U.S.C. §§ 1511–1514 that the President review Federal expenditures at least four times a year and 31 U.S.C. § 1554 for the head of each agency to report on unliquidated obligations, unobligated balances, canceled balances, and adjustments made to appropriation accounts during the completed fiscal year. Refer to OMB Circular A 11 for the requirements, formats, and submissions.

b. The AFR is the culmination of an agency’s financial condition and execution of their budgetary resources. In addition to the Agency audited financial statements, the AFR includes a Management Discussion and Analysis that contains a description of the Agency’s performance measures, financial status, systems and controls, compliance with laws and regulations, and actions taken or planned to address problems. The final AFR is provided to OMB, Treasury, the Government Accountability Office (GAO), and should be posted to NASA’s website on the same day. Refer to OMB Circular A-136 for the requirements, formats, and submission dates.

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