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NPR 9610.1A
Effective Date: October 29, 2015
Expiration Date: September 29, 2022

Subject: Accounts Receivable, Billing, and Collection

Responsible Office: Office of the Chief Financial Officer

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Table of Contents


P.1 Purpose
P.2 Applicablity
P.3 Authority
P.4 Applicable Documents and Forms
P.5 Measurement/Verification
P.6 Cancellation

Chapter 1 Accounts Receivable

1.1 Overview
1.2 Roles and Responsibilities

Chapter 2 Accounts Receivable

2.1 Recognition of Accounts Receivable
2.2 Intragovernmental Receivables
2.3 Public Receivables
2.4 Aging of Accounts Receivable
2.5 Allowance for Loss on Accounts Receivable
2.6 Write-Off of Accounts Receivable
2.7 Accounting for Write-Offs
2.8 Difference Between Write-Off and Close-Out
2.9 Approval Authority Required for Write-Off

Chapter 3 Billing

3.1 Summary of Overall Requirements for Billing and Collection
3.2 Billing - Other than NASA Employee Debt
3.3 Billing - NASA Employee Debt
3.4 Intragovernmental Receivables Billing

Chapter 4 Receipt of Funds

4.1 Accounting for Collections
4.2 Treasury Designated General Depositories
4.3 Processing Checks Received

Chapter 5 Delinquent Debt

5.1 General
5.2 Identifying Delinquent Debts
5.3 Demand Letters
5.4 Determining Interest, Penalty and Administrative Charge Amounts
5.5 Installment Payments
5.6 NASA Internal Administrative Offset
5.7 Referring Public Debt to Treasury
5.8 Other available collection methods
5.9 Referral to Department of Justice

Chapter 6 Waiving, Suspension, Compromise and Termination of Debt

6.1 Compromise of Debt
6.2 Suspension of Collection Activity
6.3 Termination of Collection Activity
6.4 Close Out
6.5 Waiver of Claims for Erroneous Payment of Pay and Allowances, Travel, Transportation, and Relocation Expenses and Allowances.
6.6 Authority for NASA to Compromise, Suspend or Terminate Collection of Public Debt
6.7 False Claims
6.8 IRS Form 1099-C, Cancellation of Debt, Reporting
6.9 Reports
6.10 Quality Assurance

Appendix A. Definitions
Appendix B. Acronyms
Appendix C. References


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.