Procedural
Requirements
Effective Date: August 08, 2022
Expiration Date: August 08, 2027
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NASA Procedural Requirements |
NPR 9610.1B Effective Date: August 08, 2022 Expiration Date: August 08, 2027 |
P.1 Purpose
P.2 Applicability
P.3 Authority
P.4 Applicable Documents and Forms
P.5 Measurement/Verification
P.6 Cancellation
1.1 Roles and Responsibilities
2.1 Recognition of Accounts Receivable
2.2 Intragovernmental Receivables
2.3 Public Receivables
2.4 Aging of Accounts Receivable
2.5 Allowance for Loss on Accounts Receivable
2.6 Write-Off of Accounts Receivable
2.7 Accounting for Write-Offs
2.8 Difference Between Write-Off and Close-Out
2.9 Approval Authority Required for Write-Off
3.1 Overall Requirements for Accounts Receivable Billing
3.2 Billing - Other than NASA Employee Debt
3.3 Billing - NASA Employee Debt
4.1 Accounting for Collections
4.2 Treasury Designated General Depositories
4.3 Processing Checks Received
5.1 General
5.2 Identifying Delinquent Debts
5.3 Demand Letters
5.4 Determining Interest, Penalty, and Administrative Charge Amounts
5.5 Installment Payments
5.6 NASA Internal Administrative Offset
5.7 Referring Public Debt to Treasury
5.8 Other Available Collection Methods
5.9 Referral to Department of Justice (DOJ)
6.1 Compromise of Debt
6.2 Suspension of Collection Activity
6.3 Termination of Collection Activity
6.4 Close Out
6.5 Waiver of Claims for Erroneous Payment of Pay and Allowances, Travel, Transportation, and Relocation Expenses and Allowances
6.6 Authority for NASA to Compromise, Suspend, or Terminate Collection of Public Debt
6.7 False Claims
6.8 IRS Form 1099-C, Cancellation of Debt, Reporting
6.9 Reports
6.10 Quality Assurance
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.