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NPR 9630.1
Effective Date: July 10, 2017
Expiration Date: March 30, 2024
Printable Format (PDF)

Subject: Accounts Payable and Disbursements

Responsible Office: Office of the Chief Financial Officer

| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | Chapter9 | Chapter10 | Chapter11 | Chapter12 | Chapter13 | AppendixA | AppendixB | AppendixC | ALL |

Chapter 3 Disbursements

3.1 Overview

3.1.1 This chapter provides an overview of the NASA requirements for the scheduling of disbursements for domestic transactions, Imprest Funds, foreign cash transactions, and Government cards. The principal objectives of control over disbursements are to ensure that all disbursements are legal, proper, and correct and that all disbursements are accurately recorded, reported, and reconciled in a timely and efficient manner.

3.1.2 It is NASA policy to make disbursements electronically using Electronic Funds Transfer (EFT) tools established by the Treasury BFS, unless a waiver is otherwise granted.

3.1.3 NASA procurement officers shall ensure applicable vendor EFT information and EFT clauses are in contracts/agreements.

3.2 Disbursing Functions within NASA

3.2.1 NASA is not authorized to designate employees as Disbursing Officers. The disbursing function for NASA is performed by the Department of Treasury BFS. NASA is required to process and schedule disbursements according to procedures and regulations established by 1 Treasury Financial Manual (TFM) 4A: 2000 Overall Rules for All Federal Agencies and 1 TFM 4A: 3000 Requirements for Non-Treasury Disbursing Officers (NTDOs).

3.2.2 Accountable Official for Disbursements. Although Treasury employees serve as Disbursing Officers for NASA, Treasury BFS requires the appointment of accountable officials within NASA to appropriately manage this function. The appointment process documents the delegation of authority from the NASA Administrator, through the Agency CFO and the DCFO(F), resulting in the designation of the individuals at the NSSC who certify and process the payments through Treasury systems.

3.2.3 Delegations for Designation Authority. All authority to expend Agency funds, and to certify the disbursement of such funds through a Treasury disbursing office, resides with the NASA Administrator. Via FS Form 2958 and electronic delegation in the Digital Signature and Verification System (DSVS), the NASA Administrator actively delegates this role to accountable officials who then designate COs and other duly assigned individuals. The requirements for NASA delegations and designations are explained in more detail in section 11.3 of this NPR. COs and SPS DEOs. NSSC Civil Servant COs certify to Treasury that payments are accurate, legal and proper while NSSC SPS DEOs directly enter payment data into Treasury's SPS for further processing. The requirements for designation of NASA COs and SPS DEOs are explained in section 12.4 of this NPR.

3.3 Disbursing Requirements

3.3.1 Once active designations are in place for payment processing, NASA uses the Treasury SPS to create payment-voucher schedules. The Treasury SPS is an automated system for voucher preparation, certification, transmission, and verification between Federal agencies and Treasury BFS. NSSC accountable officials shall contact the servicing Regional Finance Center (RFC) and obtain updated Secure Payment System Contracting Officer (SPS CO) Manuals and the SPS DEO Manuals and abide by these detailed operational policy and procedures.

3.3.2 When SPS is not available to create payment-voucher schedules, NSSC uses the manual Standard Form (SF) 1166 "Voucher and Schedule of Payments for Summary Payments" to certify payments to Treasury. One or more payments and related payment data can be scheduled for processing on an individual SF 1166.

3.3.3 Disbursing Limits. The maximum and minimum amounts for which an individual payment should be issued is dependent on the type of instrument as follows: Paper Checks. The maximum amount for individual check payments is $99,999,999.99. In addition, the NSSC shall not issue individual checks for payments less than $5. 31 CFR § 208.3 requires all Federal payments made by an agency be made by electronic funds transfer. NASA may only issue paper checks when one of the waiver conditions in 31 CFR § 208.4 is met. Issuance of a paper check under one of the cited waiver conditions requires approval by DCFO(F) or delegate as an exception to the mandatory EFT requirement. Automated Clearing House (ACH). The ACH electronic payment process is used to process individual payments up to $99,999,999.99. Federal Reserve Wire Network (Fedwire). The Fedwire electronic payment process is used for payments certified via the SPS when either of the following conditions exist:

a. The payments are greater than $99,999,999.99. Individual Fedwire payments may not exceed $9,999,999,999.99.

b. NASA is required to make an emergency payment.

3.3.4 Emergency Payments. NASA should avoid making emergency payments unless it is essential to do so and the Agency DCFO(F) has approved the request to use Treasury emergency procedures. Payments related to emergencies and disasters may be made as soon as the contract, proper invoice, receipt and acceptance documents or any other agreement are matched. The authority for making emergency payments is found in the following:

a. Pub. L. 93-288, as amended (42 U.S.C. § 5121 et seq.).

b. Pub. L. 96-510, 42 U.S.C. § 9606. In rare circumstances, it may be necessary for NASA to pick up or receive checks from a Treasury RFC, upon approval by a Disbursing Officer, for direct delivery to a recipient. Only designated agents are permitted to pick up checks in person at a Treasury RFC. Refer to TFM Volume I: Part 4A: 3050 for instructions on in-person check pickups from Treasury.

3.3.5 Treasury does not permit the delivery of voucher schedules for payment in person or waiting at the disbursing center for the payment or payments to be prepared on a "walk-through" basis.

3.3.6 Emergency Manual Certification of Payments. NASA may need to certify payments manually because SPS is unavailable. Once NASA receives permission from the Director, RFC or designee to use the manual certification procedure, the CO or designated official submits a completed SF 1166 via fax or e-mail. The certification package also includes a one-time password provided to NASA by the Treasury RFC which NASA will enter in the "Password" block. Procedures for emergency certification of payments apply to bulk files and summary certifications only. NASA is required to have a valid Fiscal Service (FS) Form 210 or FS Form 2958 on file with FS for the CO or designating official who certifies the payments. Refer to TFM Volume I: Part 4A 3095 for instructions.

3.3.7 Large Disbursements. Treasury BFS requires agencies to report large disbursements in advance of the request for disbursement. A minimum of two business days' notice is required for disbursements between $50 million and $500 million. If the disbursement will be over $500 million, a minimum of five business days is required. When specific disbursement information has not been finalized for large disbursements a NSSC, CO shall notify Treasury as soon as possible, but no later than 8:30 a.m. Eastern time on the transaction settlement date of the approximate amount and approximate deposit or disbursement date.

3.3.8 IPAC Payments. The NSSC shall review IPAC payments to ensure they are accurately recorded and timely disbursed to other Federal agencies. Users should refer to Treasury's Web site and NPR 9090.1A for additional information on IPACs.

3.3.9 Grant Payments. NASA currently uses the Department of Health and Human Services (DHHS) Payment Management System for grant payments. Refer to NPR 9680.1 for additional information.

3.3.10 Purchase Card Payments. NASA Purchase Cardholders shall use the purchase cards obtained through the GSA SmartPay program for official Government purchases unless another program is approved for NASA through the Procurement Office. Refer to Chapter 8 of this NPR for additional information pertaining to purchase card payments.

3.3.11 Imprest Funds and Third Party Drafts. Imprest funds have been eliminated for Federal use unless a specific waiver is granted. NASA may not use imprest funds or third party drafts.

3.3.12 Specially Designated Nationals List (SDN). The NSSC shall ensure payments are in compliance with Executive Order 13224, Blocking Property and Prohibiting Transactions with Persons who Commit, Threaten to Commit, or Support Terrorism. The SDN and Blocked Persons list on the Treasury Web site contains the names of the prohibited individuals or organizations NSSC shall not pay.

3.3.13 Do Not Pay (DNP). The NSSC shall access the DNP portal to verify payee eligibility at any time during the life cycle of a payment. See the Treasury BFS Web site for additional information on the DNP Portal.

| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | Chapter9 | Chapter10 | Chapter11 | Chapter12 | Chapter13 | AppendixA | AppendixB | AppendixC | ALL |
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