Effective Date: May 17, 2017
Expiration Date: May 17, 2027
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This NPR sets forth general principles, standards, policies, and procedures to ensure compliance with statutory and regulatory requirements for the pay, leave, and allowances of National Aeronautics and Space Administration (NASA) employees. This NPR supplements existing regulations issued by OMB, OPM, GAO, Treasury, and other authorities as cited in Section P.3.
1.2.1 Agency Deputy Chief Financial Officer for Financer (DCFO(F)) shall:
a. Approve the use of any payroll processing and related system to ensure it will perform the payroll functions consistent with and as needed for the financial process of NASA.
b. Ensure any outsourcing arrangement for payroll processing includes provision for an annual audit consistent with Statement on Standards for Attestation Engagements (SSAE) 19, Agreed Upon Procedures Engagement.
c. Ensure funds certifications are required before payroll processing to check for the availability of funds for payroll disbursements.
d. Ensure the payroll process is designed to meet the financial objectives of payroll including timely updates in form and content consistent with NASA financial accounting and full cost management.
e. Ensure appropriate reconciliation processes are designed so updates to NASA financial systems are consistent with source data.
f. Be apprised of the results of audits and reviews of payroll processing and ensure corrective action is appropriately taken.
g. Ensure the payroll process is designed to meet the management objectives for proper payment to employees.
h. Require employees to use Electronic Funds Transfer (EFT) for net pay deposits in their bank unless a waiver has been granted in accordance with Recipient Responsibilities 31 CFR § 208.4.
1.2.2 The Agency Office of the Chief Financial Officer (OCFO), Director for the Quality Assurance Division (QAD), shall:
a. Implement a process to ensure internal reviews of time and attendance (T&A) accuracy have been conducted.
b. Implement a process to ensure appropriate audit reviews have been conducted by a party independent of the payroll processing systems, including the reviews of the accuracy of data interfaced to and from the payroll processing system to other systems within NASA and data supplied by NASA's external payroll service provider.
c. Implement a process to ensure appropriate reviews, reconciliations, and adherences to internal control have been observed.
1.2.3 NASA Office of the Chief Human Capital Officer (OCHCO) shall:
a. Approve the use of any payroll processing system to ensure it will perform the payroll function consistent with rules, regulations, record retention, and processes needed for the pay, benefit, and tax administration of the NASA workforce.
b. Ensure effectiveness and efficiency of Human Resources (HR) functional programs and policies designed to support workforce management, identify best practices and benchmarking studies in workforce management issues, define requirements for and provide management oversight of Agency workforce and HR functional information systems, and ensure accountability for information contained in these systems.
c. Support the Agency DCFO(F) in ensuring NASA and the payroll service provider maintain employee personnel and payroll documentation in alignment with Federal and NASA policies.
1.2.4 Each Center DCFO(F) shall:
a. Ensure the financial integrity of NASA payroll information provided from their Center to the NASA core financial system so Agency financial reporting fairly represents the financial position of NASA.
b. Ensure Center personnel are apprised/informed of proper labor charging practices in accordance with fiscal appropriations limitations/stipulations. See Appendix C, Funding Sources for Employment Incentives/Termination Costs, for details on funding sources that may be used.
1.2.5 The NASA Shared Services Center (NSSC) Payroll Office (NPO) shall:
a. Maintain the liaison with each NASA Center payroll office including the collection of the inputs from T&A processing.
b. Correct errors or contact submitting office or employee to obtain information necessary to correct errors detected.
c. Provide technical support and direction for payroll electronic processing-related systems and activities.
d. Maintain employee and payroll report files and other payroll document files as necessary.
e. Resolve processing problems with NASA's external payroll service provider and throughout NASA.
f. Examine all T&A data and all other documents or data inputs affecting an employee's pay and deductions for completeness, certification, and approval.
g. Examine the results of payroll processing for consistency with the policies and procedures in this NPR.
h. Oversee data processing through the T&A system and the system used by NASA's external payroll service provider.
i. Coordinate with Centers, Applications Program (AP), and NASA's external payroll service provider for payroll processing-related activities.
j. Validate Transfer Debts received from Payroll Provider prior to Debt notices being issued to an employee.
1.2.6 NASA AP shall:
a. Maintain and operate the T&A system in accordance with NASA information technology policies and procedures.
b. Transfer payroll files to and from NASA's selected Federal payroll service provider.
c. Maintain employee and payroll report files and other payroll document files in accordance with Federal and NASA record retention policies.
d. Operate, update, and ensure accuracy of interfaces of the T&A system with the Agency Labor Distribution System (ALDS) and the core financial system.
e. Ensure the payroll, as processed, is accurately updated into the core financial system and in agreement with the payroll processing system data.
f. Review reconciliations between the payroll, processing, system, the T&A system, ALDS, core financial system, and Centers to ensure corrections are made.
g. Maintain liaison with NASA's selected Federal payroll service provider's payroll processing office for NASA including the provision for handling NASA's payroll data.
h. Import the payroll labor cost file into the ALDS for Centers' review and reconciliation of labor cost distribution.
i. Be responsible for the accurate update and operation of the ALDS.
1.2.7 Center Labor Analysts shall:
a. Maintain start and end dates for valid charge codes within the T&A system.
b. Prepare and process the monthly payroll data in ALDS and post the payroll data into NASA's core financial system.
c. Coordinate operation, scheduling, updates, and efforts to ensure the accuracy of interfaces with the ALDS and the core financial system with the AAO.
d. Review and conduct reconciliations between the payroll processing system, the T&A system, the ALDS, and the core financial system to ensure corrections are made.
e. Coordinate with the AAO to ensure the payroll as processed is accurately updated into the core financial system and in agreement with the payroll processing system data.
f. Coordinate with the AAO and Center Resource Office to resolve funds certification issues during ALDS processing.
g. Coordinate with the AAO to run data diagnosis for payroll data to ensure appropriate update in the payroll processing system.
h. Work with the AAO for payroll balancing issues.
1.2.8 NASA employees shall:
a. Use Employee Express to update most deductions and benefits.
b. Request employment verification through the Agency's selected employment verification system. If a signed letter on NASA letterhead is required (such as a university-required signed letter), request it through the servicing Human Resources Services Office.
c. Record T&A accurately and timely through the T&A system. This includes proper recording of hours in a work or leave status and hours worked to appropriate labor code(s).
1.2.9 NASA supervisors shall:
a. Certify employee's T&A usage through the T&A system.
b. Certify the consistent use and accuracy of labor code(s) and the accuracy of hours.
1.2.10 NASA's external payroll service provider serves as the payroll provider for NASA and performs all payroll and personnel functions in alignment with Federal policies and regulations. NASA's external payroll service provider's roles and responsibilities are described in the NASA Service Level Agreement document, the Interagency Agreement document, and the SSAE 16 document. In addition, per NASA Office of the Chief Information Officer (OCIO) policies, NASA maintains Interface Control Documents (ICDs) between NASA's T&A system and the system(s) used by NASA's external payroll service provider.
1.3.1 The Agency DCFO(F), the Agency OCFO QAD, the NPO, the AAO, and others with payroll-related responsibilities shall regularly review internal control procedures (see NPR 9010.3) to ensure they remain effective. Internal controls over payroll operations include, but are not limited to, the following:
a. Separation of duties is required in performance of the activities listed below. Where the size of the organization does not permit separation of these duties, the most effective separation feasible under the circumstances will be provided. In any case, item (1) will always be separate from the other duties:
(1) Authorization of pay and entitlements.
(2) Certification of payments.
(3) Payroll computation.
(4) Recording of payroll data in accounts.
(5) Distribution of pay.
(6) Review of payroll transactions.
(7) Automated system development.
(8) System testing.
(9) System implementation.
(10) System maintenance.
b. The following will be restricted to authorized personnel.
(1) Access to personnel, payroll, and disbursement records or data files.
(2) Access to forms used in authorizing special entitlements, allowances, and pay rates.
(3) Payroll processing equipment and related software.
c. Wherever feasible, employees engaged in payroll activities will not maintain or provide service for their own payroll and personnel records. Where the size of an office is so small this is not feasible, employees may only maintain and provide service for their own routine deductions through Employee Express, such as withholding exemptions for Federal, state and local tax purposes, and voluntary allotments.
d. To detect inappropriate data at the earliest time and to the extent practical, data entered into automated payroll systems will be subjected to computerized edits when entered. Data elements not susceptible to such edits will be edited at the earliest practical time. Inappropriate data detected will be promptly investigated, corrected, and, if appropriate, reprocessed. A record of such data, its originator, and its disposition will be maintained.
e. To ensure source documents processed are accurate, complete, and properly authorized, corrections and other adjustments to official documents will be approved in writing or by utilizing the automated system adjustment processes.
f. Internal management reviews will be performed to ensure payroll operations are efficient, effective, and in accordance with laws, regulations, and legal decisions.
g. In the case of service providers performing payroll services, audits consistent with the requirements of SSAE-16 will be performed to ensure payroll operations are efficient, effective, and in accordance with laws, regulations, and legal decisions.
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