scope:

Purpose

This NASA Procedural Requirements (NPR) provides the financial management requirements for journal voucher (JV) preparation and approval and intragovernmental transactions.

Applicability

a. The requirements in this NPR are applicable to all NASA organizational elements that prepare and approve JVs. This NPR 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. In this directive, all document citations are assumed to be the latest version, unless otherwise noted.