scope:

Purpose

This NASA Procedural Requirement (NPR) provides an introduction to NASA financial management requirements. NASA is required to direct, manage, and provide policy guidance and oversight of Agency financial management personnel, activities, and operations to efficiently provide NASA officials with reliable, accurate, timely, and complete financial data.

Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory, a Federally Funded Research and Development Center (FFRDC), other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

b. In this directive, all document citations are assumed to be the latest version, unless otherwise noted.

c. In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" or "can" denote discretionary privilege or permission, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.