NASA NPR 9210.1 REV A W/ CHG 1
Fund Balance with Treasury (Revalidated on w/Change 1 January 31, 2019)
Publication Date: | 3 July 2014 |
Status: | active |
Page Count: | 9 |
scope:
Purpose
This NASA Procedural Requirement (NPR) provides the financial management requirements for recording, reconciling, and reporting NASA's Fund Balance with Treasury (FBWT). The requirements prescribe the accounting policy and related management requirements necessary to establish financial control over NASA's Fund Balances with the U.S. Department of the Treasury (Treasury).
Applicability
a. This directive is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers.
b. 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.
c. The requirements of this directive are applicable to all offices that record amounts as FBWT, along with any office designated to reconcile, report, or reclassify the FBWT on the Statement of Transactions (FMS 224) and associated reports to Treasury. These offices include the Agency Office of the Chief Financial Officer (OCFO), as well as the offices of the Center Chief Financial Officers (CFO), and the NASA Shared Services Center (NSSC).
d. In this directive, all document citations are assumed to be the latest version unless otherwise noted.