NASA Procedural Requirements

NPR 9620.1A Effective Date: May 17, 2017 Expiration Date: May 17, 2027

Subject: Payroll (Updated w/Change 1 on August 29, 2023)

Responsible Office: Office of the Chief Financial Officer

Chapter 8. Payroll-Related Disbursements

8.1 Agency Requirements

8.1.1 Below are the standards for payroll-related disbursements. NASA OCHCO, the NASA CFO, and the Agency DCFO(F) shall ensure NASA's external payroll service provider's actions result in pay administration consistent with these standards.

8.1.1.1 Disbursements will be properly authorized, adequately documented, accurately computed, and promptly paid.

8.1.1.2 The Voucher and Schedule of Payments, SF 1166 will be prepared on the basis of computed pay and deductions for employees. Electronic media containing payee names, check mailing addresses, and individual check amounts provide the detail supporting the schedule. Detailed instructions for the preparation of the SF 1166 are prescribed in the TFM. The SF 1166 lists disbursements as follows:

a. Net pay to employees by means of EFT to the employee's financial organization or, where a waiver has been requested, by individual check.

b. Allotments to financial institutions via EFT.

c. Disbursements to state and local taxing authorities to pay state, including the District of Columbia, and local income taxes withheld.

d. Transferring deductions for CSRS/FERS retirement, life insurance and accidental death and dismemberments insurance, and health benefits, along with related NASA contributions, to OPM.

e. Transferring Federal income tax deductions, along with NASA and employee FICA and Medicare contributions, to the IRS.

f. Transferring FERS TSP deductions for employee's contributions and loan repayments and employer's contributions to the Federal Retirement Thrift Investment Board.

g. Transferring deductions for NASA Employee Benefits Association to the insurance carrier.

8.2 Certification and Transmission

8.2.1 The SF 1166 and electronic media for the creation of EFT payments or checks should be verified prior to certification. Verification will be performed to provide a cross-check for accuracy and to reduce the possibility of unauthorized, fraudulent, and other irregular acts.

8.2.2 The payroll voucher will be certified according to Treasury requirements and transmitted to the Treasury Regional Disbursing Office by an authorized certifying officer who does not compute the individual amounts payable or maintain the payroll records.

8.2.3 The authorized certifying officer will make an examination of the facts underlying the vouchers as is necessary to ensure the correctness and validity of the payments.

DISTRIBUTION:
NODIS

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.