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

Preface

P.1 Purpose

This National Aeronautics and Space Administration (NASA) Procedural Requirement (NPR) provides requirements for the proper management of NASA’s accounts receivables, to include recording, billing, and collecting; management of delinquent debt and recognition of allowance for loss; and related reporting. This includes the recognition, recording, and reporting of both public and intragovernmental accounts receivables. The types of receivables covered in this NPR are amounts due the U.S. from loans, fees, duties, leases, rents, royalties, services, sales for real or personal property, overpayments, fines, penalties, damages, interest, forfeitures, and other sources.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers (Agency-wide). This language applies to the Jet Propulsion Laboratory (a Federally Funded Research and Development Center), other contractors, recipients of grants, cooperative agreements, or other agreements only to the extent specified or referenced in the applicable 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” denotes a 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.

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

P.3 Authority

a. Claims for Overpayment of Pay and Allowances, and of Travel, Transportation and Relocation Expenses and Allowances, 5 U.S.C. § 5584(a).

b. Custodians of Money, 31 U.S.C. § 3302.

c. Administrative Offset, 31 U.S.C. § 3701(a)(1).

d. Government Losses in Shipment, 40 U.S.C. ch. 173.

e. Collection by Offset from Indebted Government Employees, 5 CFR subpt. K.

f. Processing of Monetary Claims (General), 14 CFR § 1261.

g. Administrative Offset of Claims, 14 CFR subpt. 1261.5.

h. Depositaries and Financial Agents of the Federal Government, 31 CFR pt. 202.

i. Debt Collection Authorities under the Debt Collection Improvement Act of 1996, 31 CFR pt. 285.

j. Demand for Payment, 31 CFR § 901.2.

k. Reporting Debts, 31 CFR § 901.4.

l. Standards for the Compromise of Claims - Scope and Application, 31 CFR § 902.1.

m. Termination of Collection Activity, 31 CFR § 903.3.

n. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. Installment Deduction for Indebtedness to the United States, 5 U.S.C. § 5514.

b. Collection and Compromise, 31 U.S.C. §3711(g).

c. Interest and Penalty on Claims, 31 U.S.C. § 3717.

d. Garnishment, 31 U.S.C. §3720D.

e. Procedures for Salary Offset, 14 CFR §1261.603.

f. Delegation of Authority, 14 CFR §1261.402.

g. Collection in Installments, 14 CFR §1261.411.

h. Contracting with Private Collection Contractors and with Entities that Locate and Recover Unclaimed Assets, 31 FCR § 901.5-7.

i. Collection in Installments, 31 CFR § 901.8.

j. Contract Debts, 48 CFR subpt. 32.6.

k. OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Revised (01/2013).

l. OMB Circular A-136, Financial Reporting Requirements, Revised (08/10/2021).

m. Statement of Federal Financial Accounting Standard (SFFAS) No. 1, Accounting for Selected Assets and Liabilities.

n. Federal Accounting Standards Advisory Board (FASAB) Technical Bulletin (TB) 2020-1, Loss Allowance for Intragovernmental Receivables.

o. Department of Treasury – Bureau of the Fiscal Service (BFS), United States Standard General Ledger (USSGL).

p. Treasury Financial Manual (TFM), Volume 1, pt.3. Receivable and Delinquent Debt Management, ch. 7000, Treasury Report on Receivables (TROR).

q. TFM, Volume 1, pt.2. ch. 4700, Federal Entity Reporting Requirements for the Financial Report of the United States Government.

r. TFM Volume 1, pt.2. ch. 4700, section 4706.15 Dispute Resolution of Intragovernmental Transaction Differences.

s. TFM, Volume 1, pt.5. ch. 2000, Depositing Domestic Checks and Cash Received in Over the Counter (OTC) Collections.

t. TFM, Volume 1, pt.5. ch. 2030, Record of Checks Received.

u. TFM Volume 1, pt.5. ch. 5000, Unpaid Checks.

v. TFM Volume 1, pt.6. ch. 8500, paragraph 8530 General Large Dollar Notification Reporting Requirements for Deposits and Disbursements.

w. NASA Records Retention Schedules (NRRS) 1441.1, NASA Records Retention Schedules.

P.5 Measurement/Verification

Quality control reviews and analysis of financial and budgetary reports and data submitted through the Continuous Monitoring Program (CMP) will be used to measure compliance with this NPR.

P.6 Cancellation

NPR 9610.1A, Accounts Receivable, Billing, and Collection, dated October 29, 2015.

DISTRIBUTION:
NODIS

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