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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 8 Payment of Purchase Card Bills

8.1 Agency Requirements

NASA COs and other designated individuals are authorized to utilize the purchase card to procure or pay for purchases of supplies, services, or construction at or above the micro-purchase threshold (refer to the FAR for the current micro-purchase threshold). Payments to the purchase card issuing bank are subject to the provisions of the PPA and OMB Circular A-123 Appendix B.

8.2 Review of the Purchase Card Invoice

8.2.1 The cardholder shall promptly review and reconcile their monthly statements within the allotted timeframe, and the approving official shall review the cardholder statement of account received at the end of each monthly billing cycle and approve the transactions. Both the cardholder and approving official shall follow contract procedures for identifying discrepancies.

8.2.2 The Purchase Card Center Program Coordinator shall submit the validation spreadsheet and request for payment to the NSSC within a timeframe that allows the NSSC to process and pay the consolidated invoice within the Prompt Payment deadline.

8.2.3 Disputed Line Items. Disputed line items do not render the entire invoice an improper invoice for compliance with 5 CFR pt. 1315, Prompt Payment. Any undisputed items will be paid in accordance with 5 CFR § 1315.12(a).

8.2.4 NASA should abide by the contract provisions for reconciliation of discrepancies after payment of the invoices, including notifying the contractor in writing within the period prescribed in the contract.

8.3 Payment of the Purchase Card Invoice

8.3.1 Payment Date. After adjusting the consolidated invoice based on the cardholder statements received, NASA should pay the consolidated invoice in a timely manner. I TFM 4-4535.10 permits payment of the bill in full prior to verification that goods or services were received. All the provisions of the PPA apply, including interest penalties for late payment.

8.3.2 NASA Centers should use the P-Card Web Solution System and the electronic process made available through NASA's core financial system to make purchase card payments and manage the reconciliation of statements and transactions.

8.3.3 Documentation. The retention period for procurement records, to include purchase card records (regardless of the dollar value), will be maintained for a period of six (6) years after final payment.

8.4 Rebates

8.4.1 The NSSC shall use the Treasury BFS rebate spreadsheet template to calculate the most economically beneficial payment date for the Government-wide commercial purchase card. The spreadsheet on Treasury's BFS Web site provides instructions and an example of the calculations. The results of the spreadsheet will show the NSSC how much the Government will save if they pay the statement as early as possible versus the savings they pay as late as possible - at the due date. The NSSC shall pay according to the result of the calculations.

8.4.2 NASA should take rebates if economically beneficial considering Government-wide commercial purchase card payment dates based on an analysis of the rebate spreadsheet results, unless specified otherwise in the contract.

| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | Chapter9 | Chapter10 | Chapter11 | Chapter12 | Chapter13 | AppendixA | AppendixB | AppendixC | ALL |
| NODIS Library | Financial Management(9000s) | Search |


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.