NASA Procedural Requirements

NPR 9501.2E Effective Date: May 27, 2011 Expiration Date: November 27, 2028

Subject: NASA Contractor Financial Management Reporting (Updated w/Change 4)

Responsible Office: Office of the Chief Financial Officer

Preface

P.1 Purpose

a. This NASA Procedural Requirement (NPR) provides instructions and guidance for the implementation of NASA Policy Directive (NPD) 9501.1I, NASA Contractor Financial Management Reporting System. It provides instructions to contractors and NASA managers for the Contractor Financial Management Reporting System and stresses the necessity for accurate and timely reporting to enable NASA to fulfill its program control, budgeting, functional management, and cost accounting responsibilities.

b. The reporting system described herein shall be included in all solicitations and contracts meeting the reporting criteria in paragraph 1.5.1. This NPR is incorporated by reference in contracts containing the NASA Contractor Financial Management Reporting clause.

c. This NPR is not to be rewritten or issued in any other form. It is available to NASA contractors through NASA Contracting Officers.

d. Questions regarding the reporting system shall be directed to the cognizant NASA Center Financial Management Office. Questions concerning implementation on a particular contract should be addressed to the cognizant NASA Contracting Officer. Suggestions for improvements in the forms or the content of this NPR are welcome and should be made in writing to the Director, Policy Division, Office of the Chief Financial Officer (OCFO) NASA Headquarters, Washington, DC 20546.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

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

c. In this directive, all document citations are assumed to be the latest version unless otherwise noted.

P.3 Authority

a. Accounting and Auditing Act of 1950, Subsections 112(b) and 113(b), as amended, 31 U.S.C. § 3512(e).

b. Financial Statement Agencies, 31 U.S.C. § 3515(a).

c. The National Aeronautics and Space Act, as amended, 51 U.S.C. § 20113(e).

d. NPD 9501.1, NASA Contractor Financial Management Reporting System.

P.4 Applicable Documents and Forms

a. 14 CFR 1206, Availability of Agency Records to Members of the Public.

b. 44 U.S.C. 3510(b), Cooperation of Agencies in Making Information Available.

c. NASA Federal Acquisition Regulation Supplement (NASA/FAR Supplement (NFS), 48 CFR ch. 18.

d. NPD 1600.2, NASA Security Policy.

e. NPR 1600.1, NASA Security Program Procedural Requirements.

f. NPR 7120.5, NASA Space Flight Program and Project Management Requirements.

g. NPR 7120.7, NASA Information Technology and Institutional Infrastructure Program and Project Management Requirements.

h. NPR 7120.8, NASA Research and Technology Program and Project Management Requirements.

P.5 Measurement/Verification

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

P.6 Cancellation

NPR 9501.2D, NASA Contractor Financial Management Reporting, dated May 23, 2001 (revalidated with Change 1 February 16, 2006).

/S/
Terry L. Bowie
NASA Deputy Chief Financial Officer

DISTRIBUTION:
NODIS

This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.