NASA Procedural Requirements

NPR 9310.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2013

Subject: External Reports - Accounting

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
P.5 Measurement/Verification
P.6 Cancellation

Chapter 1. General

1.1 Overview
1.2 Agency Requirements
1.3 Roles and Responsibilities
1.4 Report Requirements

Chapter 2. Financial Statements Submitted to the Office of Management and Budget

2.1 Overview
2.2 Agency Requirements
2.3 Roles and Responsibilities
2.4 Report Requirements

Chapter 3. NASA Financial Statements and United States Government Financial Report (Closing Package)

3.1 Overview
3.2 Agency Requirements
3.3 Roles and Responsibilities
3.4 Report Requirements

Chapter 4. Adjusted Trial Balance, Financial Statement Notes, and Year-End Closing Data Submission (FACTS I & II)

4.1 Overview
4.2 Agency Requirements
4.3 Roles and Responsibilities
4.4 Report Requirements

Chapter 5. Treasury Report on Receivables and Debt Collection Activities

5.1 Overview
5.2 Agency Requirements
5.3 Roles and Responsibilities
5.4 Report Requirements

Chapter 6. Report On International Transactions of the Federal Government

6.1 Overview
6.2 Agency Requirements
6.3 Roles and Responsibilities
6.4 Report Requirements

Chapter 7. Report On Summary of Commitments and Contingencies

7.1 Overview
7.2 Agency Requirements
7.3 Roles and Responsibilities
7.4 Report Requirements

Chapter 8. Report of Estimated Foreign Currency Collections and Expenditures

8.1 Overview
8.2 Agency Requirements
8.2 Roles and Responsibilities
8.3 Report Requirements

Chapter 9. Report On Unvouchered Expenditures

9.1 Overview
9.2 Agency Requirements
9.3 Roles and Responsibilities
9.4 Report Requirements

Chapter 10. Report of Payments from Non-Federal Sources

10.1 Overview
10.2 Agency Requirements
10.3 Roles and Responsibilities
10.4 Report Requirements

Chapter 11. Statement of Transactions (FMS 224)

11.1 Overview
11.2 Agency Requirements
11.3 Roles and Responsibilities
11.4 Report Requirements

Chapter 12. Report On Contractual Research and Development Services

12.1 Overview
12.2 Agency Requirements
12.3 Roles and Responsibilities
12.4 Report Requirements

Chapter 13. Agency Report on Fund Status and Certification of Proper Obligations and Expenditures

13.1 Overview
13.2 Agency Requirements
13.3 Roles and Responsibilities
13.4 Report Requirements

Appendix A. Definitions
Appendix B. Description of Authority and Applicable Documents

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