NASA Procedural Requirements

NPR 9610.1B Effective Date: August 08, 2022 Expiration Date: August 08, 2027

Subject: Accounts Receivable and Debt Administration

Responsible Office: Office of the Chief Financial Officer

Chapter 1. Roles and Responsibilities

1.1 Roles and Responsibilities

1.1.1 The Center Directors shall:

a. Serve as the approving official for compromise, suspension, or termination of collection on debts less than or equal to $100,000. Debts greater than $100,000 will be referred to the Department of Justice (DOJ).

b. Review proposed compromise or termination of collection actions greater than $100,000 prior to submission to the NASA Agency, Office of the Chief Financial Officer (OCFO) for DOJ review.

1.1.2 The Center Office of the General Counsel (OGC) or the Office of the General Counsel- Headquarters (OGC-HQ), as appropriate to Center or NASA Headquarters, shall:

a. Review and comment on the Claims Collection Litigation Reports (CCLR) required for delinquent debt that will be referred to the DOJ.

b. Provide advice on the status of NASA’s claims or offsets when the debtor has filed for bankruptcy.

c. Validate the financial representations submitted by debtors requesting installment payments.

d. Provide advice to the Center Chief Financial Officer (CFO) on proposals for compromise, suspension, or termination of collection actions on delinquent debts, including those greater than

$100,000 that will be referred to the DOJ.

e. Provide advice to the Center CFO on apparent fraud cases discovered during the billing and collection processes.

1.1.3 The Agency OCFO shall:

a. Coordinate and monitor the processes and systems used to record, report, and collect NASA’s accounts receivables and debt.

b. Ensure all systems maintaining records that document accounts receivable transactions are administered to provide for records disposition in accordance with NASA Records Retention Schedules (NRRS) 1441.1, NASA Records Retention Schedules.

c. Submit Center requests to compromise, terminate, or suspend debts greater than $100,000 to the DOJ for approval.

1.1.4 The Center CFO shall submit to the Center Director, or designee, proposed instances of delinquent debt compromise, suspension, or termination of collection actions for approval, including those greater than $100,000 that require DOJ approval.

1.1.5 The Center OCFO shall:

a. Monitor accounts receivable and debt, in conjunction with the NASA Shared Services Center (NSSC), to include monitoring through CMP reviews.

b. Review proposed delinquent debt compromise, suspension, or termination of collection actions prior to submission to the Center CFO for Center Director’s (or designee’s) approval.

c. Promptly forward receipts of payments to the NSSC for deposit.

d. Review the status of reimbursable agreements and ensure costs are recorded promptly and accurately.

e. Record advance payments received for reimbursable agreements in NASA’s core financial system.

f. Provide back-up data, as requested, for reimbursable bills to NSSC for transmittal to customer with the monthly bill.

g. Review reimbursable billing dispute determination when a customer has contested aclaim. The NSSC shall:

11.6 The NSSC shall:

a. Record receivables upon notification from the responsible NSSC or Center office or outside servicing agency.

b. Coordinate with the Centers to bill customers:

(1) Issue bills to reimbursable customers who have not provided advance payment; and, as requested, provide copies of bills to advance customers.

(2) Issue bills and, when needed, provide supporting documentation to debtors for debts not related to reimbursable agreements.

c. Collect monies due to NASA, pursuant to properly prepared billing documentation, and record the collections in NASA’s core financial system.

d. Monitor and age outstanding receivables and manage the debt collection function:

(1) Adjust allowances for loss on accounts receivables, interest, and penalties/administrative fees.

(2) Process write-off of receivables after coordination with Centers responsible for the debts.

e. In collaboration with Centers, respond promptly to communications from the debtor within 30 days and advise debtors on procedures for disputing debt.

f. Identify debt that has been uncollectible and coordinate with the Centers on determinations of additional collection actions or if the debt is to be written-off.

g. Refer delinquent debt to Treasury for cross-servicing in accordance with Treasury guidelines.

h. Generate IRS Forms 1099-C, Cancellation of Debt, for customers whose debts have been discharged or collection efforts terminated in accordance with guidance from the IRS.

i. Prepare, review, and maintain collection, billing, and debt-related reports (e.g., Treasury Reports on Receivables (TROR) and compromise of debt status).

j. Prepare, review, and submit the CMP package to the Center OCFO for review and subsequently submit to the Agency, Director, Financial Management Division (FMD).

k. Prepare supporting documentation for submission of waiver requests to the NSSC Executive Director, Associate Administrator for Mission Support Directorate, or the Office of Inspector General (OIG) depending on the amount of the request and if the requestor is an OIG employee.

1.1.7 The OIG shall investigate claims which may indicate fraud, presentation of a false claim, or misrepresentation on the part of the debtor or any other party having an interest in the claim, that have been referred by the Center CFO, or other NASA official.

DISTRIBUTION:
NODIS

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