scope:

APPLICABILITY

a. This NPD is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Support Service Centers.

b. This NPD applies to audits, reviews, evaluations and assessments performed by the GAO, OIG, and other executive branch audit organizations.

c. This NPD does not apply to criminal or administrative investigations conducted by the GAO, OIG, or other Federal law enforcement agencies.

d. This NPD does not apply to audit resolution and follow-up activities associated with audits performed in conjunction with the Single Audit Act of 1984, as implemented by OMB Circular A-133 (Audits of States, Local Governments and Non-Profit Organizations), or contract audits performed by the Defense Contract Audit Agency (DCAA). See NASA FAR Supplement section 1842.7301.

e. 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.

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