NASA Procedural Requirements

NPR 9630.1A Effective Date: February 01, 2024 Expiration Date: February 01, 2029

Subject: Accounts Payable and Disbursements

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. General Accounts Payable and Disbursing Requirements

1.1 Overview
1.2 Roles and Responsibilities

Chapter 2. Accounts Payable

2.1 Identification
2.2 Recognition
2.3 Recording Accounts Payable
2.4 Reconciliations and Verifications of Accounts Payable
2.5 Accounts Payable in Closed Appropriation Accounts

Chapter 3. Disbursements

3.1 Overview
3.2 Disbursing Functions within NASA
3.3 Disbursing Requirements

Chapter 4. Prompt Payment Act

4.1 Overview
4.2 Prompt Payment Requirements
4.3 Determining Invoice Receipt Date
4.4 Determining Payment Due Date
4.5 Late Payment Interest Penalties
4.6 Payment of Interest Penalties
4.7 Penalties Not Due
4.8 Additional Penalties

Chapter 5. Information on Vouchers

5.1 Payment Voucher Information
5.2 Payee Information

Chapter 6. Discounts

6.1 Discount Requirements
6.2 Payment Date

Chapter 7. Accelerated Payments and Fast Pay

7.1 Accelerated Payments
7.2 Fast Payments

Chapter 8. Payment of Purchase Card Bills

8.1 Agency Requirements
8.2 Review of the Purchase Card Invoice
8.3 Payment of the Purchase Card Invoice
8.4 Rebates

Chapter 9. Payments under Construction Contracts

9.1 Payments Standards
9.2 Required Documentation for Construction Payments

Chapter 10. Foreign Cash Transactions

10.1 Overview
10.2 Agency Requirements

Chapter 11. Accountable Officials for Disbursements

11.1 Overview
11.2 Agency Requirements
11.3 Delegation Process for Disbursement Functions

Chapter 12. COs and Secure Payment System Data Entry Operators

12.1 COs’ Accountability
12.2 Reasonable Reliance
12.3 Secure Payment System (SPS) Data Entry Operators (DEOs)
12.4 Designation of COs and SPS DEOs
12.5 Designation
12.6 Renewal and Termination
12.7 Reorganization

Chapter 13. Reporting and Granting Relief for Physical Loss/Deficiency of Funds

13.1 Physical Loss/Deficiency of Funds
13.2 Reporting Repayments to CO Accounts
13.3 Reports on Physical Loss/Deficiency of Funds to the Government Accountability Office (GAO)
13.4 Granting Relief for Physical Loss/Deficiency of Funds
13.5 The Settlement Process

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

DISTRIBUTION:
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