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

Preface

P.1 Purpose

This National Aeronautics and Space Administration (NASA) Procedural Requirement (NPR) provides the financial management requirements for budget execution. Budget execution is the last phase of NASA’s Planning, Programming, Budgeting, and Execution (PPBE) process and includes financial management practices necessary for budget authority planning, spending, recording, controlling, and reporting, to include performance reporting in the conduct of NASA’s work.

P.2 Applicability

This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers (Agency-wide). This NPR is applicable to other contractors, recipients of grants or cooperative agreements, or parties to other agreements only to the extent specified in contracts, grants or cooperative agreement, or other agreements.

In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term “shall.” The terms “may” denotes discretionary privilege or permission, “can” denotes statements of possibility or capability, “should” denotes a good practice and is recommended, but not required, “will” denotes expected outcome, and “are/is” denotes descriptive material.

In this directive, all document citations are assumed to be to the latest version, unless otherwise noted. Documents cited as authority, applicable, or reference documents may be cited as a different categorization, which characterizes its function in relation to the specific context.

In this directive, the citation “The Antideficiency Act, 31 U.S.C. §§ 1341-1342, 1349-1351, 1511-1517,” is referred to as “the ADA” throughout.

P.3 Authority

a. The Congressional Budget and Impoundment Control Act of 1974, 2 U.S.C. §§ 681-688.

b. Preparation and submission of appropriations requests to the President, 31. U.S.C. § 1108 (c).

c. The Budget and Fiscal, Budget, and Program Information; 31 U.S.C. Chapters 9, 11.

d. Appropriation Application, 31 USC § 1301.

e. Antideficiency Act (ADA), 31 U.S.C. §§ 1341, 1342, 1349-1351, 1511-1517.

f. Documentary evidence requirement for Government obligations, 31 U.S.C. § 1501(a).

g. Balances Available, 31 U.S.C. § 1502.

h. Administrative division of apportionments, 31 U.S.C. § 1514(a).

i. Authorized apportionments necessitating deficiency or supplemental appropriations, 31 U.S.C. § 1515.

j. Federal Managers’ Financial Integrity Act (FMFIA) of 1982, 31 U.S.C. § 3512 (c) and (d).

k. The National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq.

l. Government Performance and Results Act (GPRA) Modernization Act of 2010 (GPRAMA), Pub. L. 111 352, 124 Stat. 3866 (2011).

m. NPD 1000.3, The NASA Organization.

n. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget.

b. NPD 9050.3, Administrative Control of Funds and Antideficiency Act Requirements.

c. NPR 9130.1, NASA Financial Information Systems.

P.5 Measurement/Verification

Quality assurance reviews and analysis of financial and budgetary reports and data submitted through the continuous monitoring program and an analysis of system and performance data will be used to measure compliance with this NPR.

P.6 Cancellation

NPR 9470.1, Budget Execution, dated December 24, 2008.

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