NASA Procedural Requirements

NPR 9630.1A Effective Date: February 01, 2024 Expiration Date: February 01, 2029

Subject: Accounts Payable and Disbursements

Responsible Office: Office of the Chief Financial Officer

Preface

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

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This directive is applicable to other contractors, recipients of grants or cooperative agreements, or parties to other agreements only to the extent specified in contracts, grants or cooperative agreements, or other agreements.

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

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

P.3 Authority

a. The Antideficiency Act (ADA), 31 U.S.C. §§ 1341-1342, 1517.

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

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

d. Prompt Payment, 31 U.S.C. ch. 39.

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

f. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. Definitions, 10 U.S.C. § 101.

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

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

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

e. Executive Agency Accounting and Other Financial Management Reports and Plans, 31 U.S.C. 3512 (e).

f. Responsibilities and Relief from Liability of Certifying Officials, 31 U.S.C. § 3528 (a), (b).

g. Interest Penalties, 31 U.S.C. § 3902, et seq.

h. Payment Provisions Relating to Construction Contracts, 31 U.S.C. § 3905 (a), (e).

i. Contract Disputes, 41 U.S.C. §§ 7101-7109, et seq.

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

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

l. Blocking Property and Prohibiting Transactions with Persons who Commit, Threaten to Commit, or Support Terrorism, E. O. 13224, 3 CFR § 744.12 (2001).

m. Prompt Payment, 5 CFR pt. 1315.

n. Prompt Payment – Definitions: Contract Financing Payments, 5 CFR § 1315.2 (h).

o. Prompt Payment – Prompt Payment Standards and Required Notices to Vendors: Review of Invoice, 5 CFR §1315.4. (c) (2).

p. Prompt Payment – Accelerated Payment Methods: Single Invoice Under $2,500, 5 CFR § 1315.5. (a).

q. Prompt Payment – Accelerated Payment Methods: Interim Payments Under Cost-Reimbursement Contracts for Services, 5 CFR § 1315.5. (d).

r. Prompt Payment – Required Documentation, 5 CFR § 1315.9.

s. Prompt Payment – Late Payment Interest Penalties, 5 CFR § 1315.10.

t. Prompt Payment – Late Payment Interest Penalties: Application and Calculation, 5 CFR § 1315.10. (a).

u. Prompt Payment – Late Payment Interest Penalties: Penalties Not Due, 5 CFR pt. 1315.10. (c).

v. Prompt Payment – Additional Penalties: Vendor Entitlements, 5 CFR §1315.11. (a).

w. Prompt Payment – Additional Penalties: Maximum Penalty, 5 CFR § 1315.11. (b).

x. Prompt Payment – Additional Penalties: Minimum Penalty, 5 CFR § 1315.11. (c).

y. Prompt Payment – Payments to Governmentwide Commercial Purchase Card Issuers: Payment Date. 5 CFR § 1315.12 (a).

z. Prompt Payment – Grant Recipients, 5 CFR § 1315.15.

aa. Payment by Electronic Fund Transfer, 31 CFR § 208.3.

bb. Waivers, 31 CFR § 208.4.

cc. Paying Travel Expenses, 41 CFR pt. 301-51.

dd. Claiming Reimbursement, 41 CFR pt. 301-52.

ee. Collection of Undisputed Delinquent Amounts Owed to the Contractor Issuing the Individually Billed Travel Charge Card, 41 CFR pt. 301-54.

ff. Agency Travel Accountability Requirements, 41 CFR pt. 301-71.

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

hh. Definitions – Micro Purchase Threshold, 48 CFR subpt. 2.1.

ii. Payment Documentation and Process, 48 CFR § 32.905.

jj. Government Accountability Office’s Policy and Procedures Manual for Guidance of Federal Agencies, Title 7, “Fiscal Guidance,” Transmittal Sheet No. 7-43 (05/18/1993).

kk. Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget (08/15/2022).

ll. OMB Circular A-123, Appendix B, A Risk Management Framework for Government Charge Card Programs (08/27/2019).

mm. OMB Circular A-123, Appendix D, Management of Financial Management Systems -Risk and Compliance (12/23/2022).

nn. FAR pt. 32.904, Determining Payment Due Dates.

oo. FAR pt. 32.905, Payment Documentation and Process.

pp. NPR 9010.3, Financial Management Internal Control.

qq. NPR 9060.1, Accrual Accounting – Revenues, Expenses, and Program Costs.

rr. Internal Revenue Service (IRS) Form 1099, Information Returns.

ss. Standard Form (SF) 1166, Voucher and Schedule of Payments for Summary Payments.

tt. Fiscal Service (FS) Form 210CO, Designation of Certifying Officer.

uu. FS Form 210DEO, Designation for Data Entry Operator.

vv. FS Form 2958, Delegation of Authority.

ww. Financial Management Service (FMS) 224, Statement of Transactions.

xx. Treasury Financial Manual (TFM) Bulletin No. 2022-14, Section 36, Agency Year-End Reporting on Unexpended Balances of Appropriation Accounts.

yy. TFM Volume I, pt. 4A, ch.2000, Overall Disbursing Rules for All Federal Agencies.

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

aaa. TFM Volume I, pt. 4A, ch.3095, Instructions for Federal Entities for Emergency Certification of Payments When the Secure Payment System (SPS) is Unavailable.

bbb. TFM Volume I, pt. 4A, ch.4000 Requirements for Non-Treasury Disbursing Officers (NTDOs).

ccc. TFM Volume I, pt.4, ch.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 9630.1, Accounts Payable and Disbursements, dated July 10, 2017.

b. NPD 9630.3F, Designation of Authority to Render Advice on Questions Involving Propriety of Certain Payments, dated January 2, 2002.

c. NPD 9630.4, Approval of Early Payment to Contractors Under the Prompt Payment Act, dated October 26, 2006.

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