scope:

Purpose

This National Aeronautics and Space Administration (NASA) Procedural Requirement (NPR) provides the financial management requirements for partnership agreements (agreements) where NASA is the seller or performing organization. Financial management requirements include the establishment and update of policy, required reviews and approvals, application of proper pricing and costing, and entering accounting transactions.

Applicability

a. This NPR is applicable to NASA Headquarters (HQ) and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to other contractors, recipients of grants, cooperative agreements, or parties to agreements only to the extent specified or referenced in the appropriate partnership agreements.

b. These requirements are applicable to agreements and the financial-related activities performed by NASA under authorities granted in the National Aeronautics and Space Act, 51 U.S.C. § 20101 et seq. (Space Act) and other laws, such as the Economy Act, 31 U.S.C. § 1535.

c. In this NPR, the term "agreement" is used to denote reimbursable, nonreimbursable, or unfunded agreements; and partnered with domestic and international entities, or other Federal agencies. The term "agreement" does not refer to:

(1) Contracts, grants, or cooperative agreements as defined in 31 U.S.C. ch. 63, Using Procurement Contracts and Grant and Cooperative Agreements.

(2) NASA working capital fund orders (refer to NPR 9095.1, Working Capital Fund Policies and Requirements).

(3) Non-agreement or nonbinding arrangement as defined in NAII 1050-1, Space Act Agreements Guide (type of agreement that does not require financial management activity). (4) Funded agreements as defined in NASA Policy Directive (NPD) 1050.7, Authority to Enter into Partnership Agreements and executed in accordance with NPD 1000.5, Policy for NASA Acquisition. ¹

(5) Agreements where NASA is the requesting agency or buyer.

d. In this NPR, the terms "Center Chief Financial Officer (CFO)" is used to denote NASA Center Chief Financial Officers and equivalent positions in the Mission Support Directorate (MSD) Resource and Performance Management Office (RPMO) and the NASA Office of Jet Propulsion Laboratory Management and Oversight (NOJMO) organizations; "Center Office of Chief Financial Officer (OCFO)" is used to denote those offices under the Center CFO with responsibilities for performing financial activity; and "NASA HQs and Center Offices" is used to denote HQs and Center offices and organizations that have responsibilities within the agreement process, as identified in section 1.2, Roles and Responsibilities. ²

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

f. This NPR is not intended to replace other financial policy or non-financial policy and processes applicable to agreements. Further agreement policy and procedures should be reviewed in conjunction with this directive, such as, NPD 1050.7, Authority to Enter into Partnership Agreements, NAII 1050-1, NAII 1050 3, NASA Partnerships Guide, NPD 1360.2, Initiation and Development of International Cooperation in Space and Aeronautics Programs, NPD 8800.14, Policy for Real Estate Management, and NPR 8800.15, Real Estate Management Program. In addition to P.3 and P.4, refer to Appendix G, References.

g. In this NPR, all citations are assumed to be the latest version unless otherwise noted.

h. In this NPR, Government Employees Training Act (GETA), 5 U.S.C. § 4103, Antideficiency Act (ADA), 31 U.S.C. §§ 1341,1342, 1349-1351, 1511-1519, and Commercial Space Launch Act (CSLA), as amended, 51 U.S.C. § 50913, are cited using acronyms instead of proper names.

¹ Per NPD 1000.5, funded agreements require an acquisition strategy, which includes cost and schedules, and approval by the Acquisition Strategy Council.

² Designees if identified in section 1.2 carry throughout the policy; otherwise, designee is specified where needed.