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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 |


P.1 Purpose

This National Aeronautics and Space Administration (NASA) Procedural Requirements (NPR) provides the requirements for the proper management of accounts payable and disbursements. This includes the recognition, recording, and reporting of public and intragovernmental accounts payable, as well as the timely payment of invoices and the identification and reporting of irregularities.

P.2 Applicability

This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory (JPL), other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" or "can" denote discretionary privilege or permission, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.

In this directive, all document citations are assumed to be the latest version unless otherwise noted.

P.3 Authority

a. Accounting Requirements Systems and Information, 31 U.S.C. §§ 3511, 3512, 3513.

b. Payments, 31 U.S.C. §§ 3321, 3322, 3325, 3328, 3329, 3331.

c. National Aeronautics and Space Act, 51 U.S.C. § 20113 (a).

d. Prompt Payment Act (PPA), 31 U.S.C. Chapter 39.

P.4 Applicable Documents and Forms

a. Limitations on Expending and Obligating Amounts, 31 U.S.C. § 1341.

b. Procedure for Appropriation Accounts Available for Definite Periods, 31 U.S.C. § 1552.

c. Availability of Appropriation Accounts to Pay Obligations, 31 U.S.C. § 1553.

d. Responsibilities and Relief from Liability of Certifying Officials, 31 U.S.C. §§ 3527, 3528, 3529.

e. Interest Penalties, 31 U.S.C. § 3902.

f. Contract Disputes, 41 U.S.C. §§ 7101-7109.

g. The Robert T. Stafford Disaster Relief Act and Emergency Assistance, Pub. L. 93-288, as amended, 42 U.S.C. § 5121 et seq.

h. The Comprehensive Environmental Response Compensation and Liability Act of 1980, Pub. L. 96-510, 42 U.S.C. § 9606.

i. Prompt Payment Regulation, 5 CFR pt. 1315.

j. What is the Difference Between a Government Bill of Lading (GBL) and a Bill of Lading, 41 CFR § 102-117.85.

k. Small Business Programs-Definitions, 48 CFR § 19.001.

l. Fast Payment Procedure, 48 CFR § 52.213-1.

m. General Accounting Office's Policy and Procedures Manual for Guidance of Federal Agencies, Title 7, "Fiscal Guidance," Transmittal Sheet No. 7-43, May 18, 1993.

n. Office of Management and Budget (OMB) Circular A-11, Preparation and Submission of Budget Estimates (07/01/2016).

o. OMB Circular A-123, Appendix B, Improving the Management of Government Charge Card Programs, 01/15/09.

p. OMB Circular A-127, Financial Management Systems (01/09/2009).

q. Federal Acquisition Regulation (FAR) pt. 13.404 Fast Payment Procedures.

r. FAR pt. 32.904 Determining Payment Due Dates.

s. FAR pt. 32.905 Payment Documentation and Process.

t. FAR pt. 42-12 Novation and Change-of-Name Agreements.

u. NPR 9010.3, Financial Management Internal Control.

v. NPD 9060.1A, Accrual Accounting - Revenues, Expenses, and Program Costs.

w. NPR 9680.1, NASA's Grants and Cooperative Agreements Advance Payments.

x. NPR 9090.1A, Reimbursable Agreements.

y. Treasury Financial Manual (TFM) Volume I, 2- 4200 Agency Year-End Reporting on Unexpended Balances of Appropriation Accounts.

z. TFM Volume I, 4A-2000 Overall Disbursing Rules for All Federal Agencies.

aa. TFM Volume I, 4A-3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service (BFS).

bb. TFM Volume I, 4-4535.10 Payments.

P.5 Measurement/Verification

Quality control reviews and analysis of financial and budgetary reports and data submitted through the Continuous Monitoring Program (CMP) will be used to measure compliance with this NPR.

P.6 Cancellation

a. NPR 9050.4, Cash Management and Improper Payments, dated June 30, 2016.

b. NPR 9615.1, Accounts Payable, dated June 30, 2016.

c. NPR 9631.1, Disbursements, dated June 30, 2016.

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