Policy
Directive
Effective Date: May 06, 2013
Expiration Date: May 06, 2028
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NASA Policy Directive |
NPD 9010.2A Effective Date: May 06, 2013 Expiration Date: May 06, 2028 |
Change No. |
Date |
Change |
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1 |
2/26/2018 |
Updated directive to incorporate 1400 Compliance edits, and added P.4 Applicable Documents and Forms. |
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2 |
1/20/2023 |
Updated directive with grammatical edits to sections 1, 2, and 5 to ensure 1400 Compliance. |
It is the National Aeronautics and Space Administration's (NASA) policy to comply with Authority and Functions of Agency Chief Financial Officer (CFO), 31 United Standards Code (U.S.C.) § 902, which states that the Agency CFO directs, manages, and provides policy guidance and oversight of Agency financial management personnel, activities, and operations.
a. This NASA Policy Directive (NPD) is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers.
b. This directive is applicable to other contracts, recipients of grants or cooperative agreements, or parties to other agreements only to the extent specified in contracts, grants, cooperative agreement or other agreements.
c. In this NPD, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" denotes 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.
a. Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902.
b. The National Aeronautics and Space Act, 51 U.S.C. § 20113(a), et seq.
NPD 1000.3, The NASA Organization.
a. The Agency CFO shall direct, manage, and provide policy guidance and oversight of Agency financial management personnel, activities, and operations and ensure that promulgated or proposed Agency financial management policy complies with all applicable Federal laws and regulations, accounting standards, and that new or revised financial policy is reviewed by all appropriate Agency personnel prior to promulgation in accordance with NPD 1000.3, The NASA Organization. This includes affected Mission Directorates and Mission Support Offices if the financial subject impacts work performed by offices external to the CFO community.
b. The Agency Deputy CFO for Finance is responsible for providing policy and procedural requirements relating to oversight of financial management personnel and day-to-day financial management activities and operations and ensure that the policy is reviewed and revised appropriately for continued accuracy and legal sufficiency.
c. The Agency Deputy CFO for Budget, Strategy, and Performance is responsible for ensuring that NASA budgets are consistent with Administration policies and guidance, Agency strategic plans, and Congressional Authorizations and Appropriations and will ensure that policy relating to oversight of budget and performance activities is reviewed and revised appropriately for continued accuracy and legal/regulatory sufficiency.
d. NASA managers at all levels are responsible for ensuring that the financial operations of their organizations are in full compliance with the official Agency financial management policy and procedural requirements.
The Agency CFO and Agency Deputy CFOs may delegate the responsibilities listed in paragraphs 5.a. and 5.b. to a division director within the Office of the CFO.
Compliance will be measured through existing communications and reporting channels.
NPD 9010.2, Financial Management, dated October 23, 2008.
None.
None.
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.