Policy
Directive
Effective Date: August 21, 2024
Expiration Date: August 21, 2029
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NASA Policy Directive |
NPD 9050.3G Effective Date: August 21, 2024 Expiration Date: August 21, 2029 |
a. It is NASA's policy to maintain a system for the administrative control of funds and funds control regulations in accordance with Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget and the legislation that comprises the Antideficiency Act (ADA), Limitations, Exceptions, And Penalties, 31 United States Code (U.S.C.) §§ 1341-1342, 1349-1351, 1511-1519.
b. It is NASA's policy to maintain a system for the positive administrative control of funds designed to:
(1) Restrict obligations and expenditures (disbursements) from each appropriation or fund account to the lower of the amount apportioned or available in the account and in accordance with the funds distribution in NASA Procedural Requirements (NPR) 9470.1, Budget Execution.
(2) Identify the person responsible for any violations of the ADA or other administrative division or subdivision of funds. Refer to NPR 9050.3, The Antideficiency Act.
c. It is NASA's policy to maintain the funds control regulation and procedures to ensure:
(1) Funds are available for obligation through designated administrative division and further subdivision following apportionment, and
(2) Reports on funds status comply and are submitted in accordance with OMB A-11 and the underlying statutes, e.g., Apportionment, 31 U.S.C. §§ 1511-1514; Audit, control, and reporting, 31 U.S.C. § 1554.
a. This directive is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers.
b. 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.
c. 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.
d. In this directive, all document citations are assumed to be the latest version unless otherwise noted.
e. In this directive, the Antideficiency Act (ADA), Limitations, Exceptions, and Penalties, 31 U.S.C. §§ 1341-1342, 1349-1351, 1511-1519, is cited using its short title, "ADA."
a. Chief Financial Officers Act of 1990, 31 U.S.C. § 901, et seq.
b. Limitations, 31 U.S.C. §§ 1341-1342.
c. Penalties and Reports, 31 U.S.C. §§ 1349-1351.
d. Apportionment, 31 U.S.C. §§ 1511-1519.
e. National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq.
a. Chief Financial Officers Act of 1990, 31 U.S.C. § 901, et seq.
b. Limitations, 31 U.S.C. §§ 1341-1342.
c. Penalties and Reports, 31 U.S.C. §§ 1349-1351.
d. Apportionment, 31 U.S.C. §§ 1511-1519.
e. National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq.
a. The NASA Administrator has overall responsibility for ensuring the Agency adheres to an administrative control of funds system and regulations, investigating proposed violations, and reporting ADA violations to the President and other designated entities in compliance with the legislation (i.e., Reports on Violations, 31 U.S.C. § 1351; Prohibited obligations and expenditures, 31 U.S.C. §1517); OMB Circular A-11; and NPR 9050.3.
b. The Agency Chief Financial Officer (CFO), or their delegee, is responsible for:
(1) Ensuring the Agency's administrative control of funds regulation system and regulation adheres to the ADA legislation, OMB A-11, and Agency policy.
(2) Submitting financial and budget reports and ADA violations in accordance with regulatory guidance and NASA policy to include the fund status report contained in Audit, control, and reporting, 31 U.S.C. 1554(b)(2), with certification required by 31 U.S.C. 1554(b)(2)(E). Refer to NPR 9310.1, Financial Management Reports - Accounting, and NPR 9330.1, External Reports - Budget, for additional information on other common reports; and NPR 9470.1 for information on the OMB A-11 Standard Form (SF) 133, Report on Budget Execution and Budgetary Resources, in support of the statutes.
c. The Agency Office of the Chief Financial Officer (OCFO) is responsible for periodically reviewing and updating the NASA Funds Control Regulations contained in Attachment A. At a minimum, the funds control regulations will be reviewed when any of the following occur:
(1) OMB issues revised guidance on budget execution.
(2) The Agency is reorganized.
(3) The Agency has an ADA violation.
The Agency CFO is delegated the authority to submit the fund status report and certification required by 31 U.S.C. § 1554 to the President and the Secretary of the Treasury. The Agency CFO may further delegate these authorities to the OCFO Deputy CFO for Finance or the Director, Financial Management Division.
a. NPD 9050.3F, Administrative Control of Appropriations and Funds, November 16, 2007.
b. NPD 9310.1D, Delegation of Authority - To Submit the Agency Report on Fund Status and the Agency Certification of Obligations and Expenditures, dated May 30, 2007.
ATTACHMENT A: NASA Funds Control Regulations
A. NASA Funds Control Regulations
Note: This is a placeholder for Attachment A. Attachment A is a copy of the actual memorandum required by OMB A-11 and will be included prior to publishing.ATTACHMENT B: Acronyms
ADA Antideficiency Act
CFO Chief Financial Officer
NPD NASA Policy Directive
NPR NASA Procedural Requirements
OCFO Office of the Chief Financial Officer
OMB Office of Management and Budget
SF Standard Form
U.S.C. United States Code
Attachment C: References
C.1 NPR 9310.1, Financial Management Reports - Accounting
C.2 NPR 9330.1, External Reports - Budget
C.3 SF 133, Report on Budget Execution and Budgetary Resources
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.