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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

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Table of Contents


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

Chapter 1. Roles and Responsibilities

1.1 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 Overall Requirements for Accounts Receivable Billing
3.2 Billing - Other than NASA Employee Debt
3.3 Billing - NASA Employee Debt

Chapter 4. Collections

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 (DOJ)

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
Appendix D. NASA Demand Letter Template


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.