NASA Procedural Requirements

NPR 9095.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2025

Subject: Working Capital Fund Policies and Requirements (Revalidated with Change 1, on January 24, 2018)

Responsible Office: Office of the Chief Financial Officer

Change History

Preface

Table of Contents

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

Chapter 1. NASA Working Capital Fund (WCF) Policies and Requirements

1.1 Overview
1.2 Agency Requirements
1.3 Roles and Responsibilities
1.4 Objectives of the NASA WCF
1.5 Business Case Development for NASA WCF Candidates
1.6 Capitalization of the NASA WCF

Chapter 2. WCF Financial Management

2.1 Overview
2.2 Agency Requirements
2.3 Roles and Responsibilities
2.4 Funds Managements
2.5 Stabilized Price and Rate Management
2.6 Cash Management
2.7 Revenue Recognition
2.8 Full Cost Management
2.9 Net Operating Results (NOR)
2.10 WCF Accounting
2.11 Financial Reporting

Chapter 3. Customer Orders

3.1 Overview
3.2 Agency Requirements
3.3 Roles and Responsibilities
3.4 Annual Customer Orders
3.5 Accepting Customer Orders
3.6 Initiation of Customer Order Work
3.7 Customer Orders
3.8 Modifying Customer Orders
3.9 Terminations of Customer Orders
3.10 Financial Information, Billing and Collection, and Closeout

Appendix A. Definitions
Appendix B. Acronyms
Appendix C. Business Case Development Instructions for NASA Working Capital Fund Candidates

DISTRIBUTION:
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