NASA Procedural Requirements

NPR 9010.3A Effective Date: February 03, 2020 Expiration Date: June 30, 2026

Subject: Financial Management Internal Control

Responsible Office: Office of the Chief Financial Officer

Table of Contents

Preface

P.1 Purpose
P.2 Applicability
P.3 Authority
P.4 Applicable Documents and Forms
P.5 Measurement/Verification
P.6 Cancellation

Chapter 1. Financial Management Internal Control Program

1.1 Overview
1.2 Roles and Responsibilities
1.3 Internal Control Standards
1.4 Control Objectives for Accounting Transactions
1.5 Internal Control Approach
1.6 Agency OCFO Audit Liaison Requirements

Chapter 2. Internal Control Assessments and Quality Assurance Reviews

2.1 Overview
2.2 Internal Control Assessment and Quality Assurance Review Requirements
2.3 Quality Assurance Reviews

Chapter 3. Risk Assessment of Financial Operations

3.1 Overview
3.2 Risk Assessment Requirements

Chapter 4. Improper Payments and Recovery

4.1 Overview
4.2 Improper Payments and Recovery Requirements
4.3 IPIA Requirements
4.4 Recovery Auditing Requirements

Appendix A. Definitions
Appendix B. Acronyms
Appendix C. References

DISTRIBUTION:
NODIS

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