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Financial Management Requirements
The NASA Financial Management Requirements (FMR) constitute the Agency's financial policies. Areas covered range from budget formulation and execution to internal controls to accounting. The FMR is the policy component of the financial management guidance structure provided to NASA stakeholders.
NASA is enhancing its financial management guidance by working to provide a central repository for NASA financial management policies, procedures and systems instructions.
This involves integrating federal financial laws and regulations with NASA's execution of those laws and regulations, operational procedures supporting NASA's execution and integrated financial management transactional level systems instructions supporting those policies and procedures.
This guidance structure is designed to provide resources to assist NASA's financial management community in their day-to-day activities, promote consistency among financial policies, processes, procedures, data management and systems instructions and improve communication with NASA stakeholders.
Volume 1: Overview
Chapter 1: Introduction to the Financial Management Requirements (NFMR) (pdf)
Chapter 2: Objectives and Policies of Financial Budgeting, Accounting and Reporting (pdf)
Chapter 3: Definitions of Financial Management Terms (pdf)
Chapter 4: Vital Records and Emergency Operations (pdf)
Chapter 2: Objectives and Policies of Financial Budgeting, Accounting and Reporting (pdf)
Chapter 3: Definitions of Financial Management Terms (pdf)
Chapter 4: Vital Records and Emergency Operations (pdf)
Volume 2: Reserved
Volume 3: Reserved
Volume 4: Budget Formulation
Chapter 1: General Overview (pdf)
Chapter 2: Legislative and Administrative Authorities (pdf)
Chapter 3: PPBE for Direct Programs (pdf)
Chapter 4: Special Accounts (pdf)
Chapter 5: Reimburseable Budget Authority (pdf)
Chapter 6: Other Budget Submissions After the Start of the Fiscal Year (pdf)
Appendix A: Acronyms/Initialisms (pdf)
Appendix B: Budget Formulation PPBE Roles and Responsibilities (pdf)
Chapter 2: Legislative and Administrative Authorities (pdf)
Chapter 3: PPBE for Direct Programs (pdf)
Chapter 4: Special Accounts (pdf)
Chapter 5: Reimburseable Budget Authority (pdf)
Chapter 6: Other Budget Submissions After the Start of the Fiscal Year (pdf)
Appendix A: Acronyms/Initialisms (pdf)
Appendix B: Budget Formulation PPBE Roles and Responsibilities (pdf)
Volume 5: Budget Execution (pdf)
Volume 6: Accounting
Chapter 1: General Overview (pdf)
Chapter 2: Cash and Fund Balance with Treasury (pdf)
Appendix A: Agency Location Code (ALC) Listing (pdf)
Chapter 3: Accounts Receivable (pdf)
Chapter 4: Reserved
Chapter 5: Investments (pdf)
Chapter 6: Advances and Prepayment (pdf)
Chapter 7: Accounts Payable (pdf)
Chapter 8: Unearned Revenue and Other Liabilities (pdf)
Chapter 9: Environmental and Contingent Liabilities ('pdf)
Chapter 10: Revenue, Other Financing Sources, and Gains (pdf)
Chapter 11: Journal Voucher Preparation and Approval (pdf)
Chapter 12: Intragovernmental Transactions
Appendix A: Agency Location Code (ALC) Listing (pdf)
Appendix B: Accounting for Revenue
Appendix C: Required Attributes for the Standard General Ledger Accounts (pdf)
Chapter 2: Cash and Fund Balance with Treasury (pdf)
Appendix A: Agency Location Code (ALC) Listing (pdf)
Chapter 3: Accounts Receivable (pdf)
Chapter 4: Reserved
Chapter 5: Investments (pdf)
Chapter 6: Advances and Prepayment (pdf)
Chapter 7: Accounts Payable (pdf)
Chapter 8: Unearned Revenue and Other Liabilities (pdf)
Chapter 9: Environmental and Contingent Liabilities ('pdf)
Chapter 10: Revenue, Other Financing Sources, and Gains (pdf)
Chapter 11: Journal Voucher Preparation and Approval (pdf)
Chapter 12: Intragovernmental Transactions
Appendix A: Agency Location Code (ALC) Listing (pdf)
Appendix B: Accounting for Revenue
Appendix C: Required Attributes for the Standard General Ledger Accounts (pdf)
Volume 7: Cost Accruals
Volume 8: External Reporting
Chapter 1: General (pdf)
Chapter 2: Financial Statements Submitted to the Office of Management and Budget (pdf)
Chapter 3: NASA Financial Statements and United States Government Financial Report (Closing Package) (pdf)
Chapter 4: Adjusted Trial Balance, Financial Statement Notes, and Year-End Closing Data Submission (Facts I & II) (pdf)
Chapter 5: Treasury Report on Receivables and Debt Collection Activities (pdf)
Chapter 6: Report on International Transactions of the Federal Government (pdf)
Chapter 7: Report on Summary of Commitments and Contingencies (pdf)
Chapter 8: Reserved
Chapter 9: Report of Estimated Foreign Currency Collections and Expenditures (pdf)
Chapter 10: Report on Unvouchered Expenditures (pdf)
Chapter 11: Reserved
Chapter 12: Report of Payments from Non-Federal Sources (pdf)
Chapter 13: Program and Financing Schedule (pdf)
Chapter 14: Statement of Transactions (FMS Form 224) (pdf)
Chapter 15: Reserved
Chapter 16: Reserved
Chapter 17: Report on Contractual Research and Development Services (pdf)
Chapter 18: Agency Report on Fund Status and Certification of Proper Obligations and Expenditures (pdf)
Chapter 19: Policy Estimates of Budget Authority and Outlays (pdf)
Chapter 20: Character Classification (pdf)
Chapter 21: Receipts, Baseline Estimates (pdf)
Chapter 22: Special and Trust Fund Receipts (pdf)
Chapter 23: Object Classification (pdf)
Chapter 24: Employment Summary (pdf)
Chapter 25: Receipts, Presidential Policy (pdf)
Chapter 26: Baseline Estimates of Budget Authority and Outlays (pdf)
Chapter 27: Budget Year Appropriations Requests in Thousands of Dollars (pdf)
Chatper 28: Combined Schedule (pdf)
Chapter 2: Financial Statements Submitted to the Office of Management and Budget (pdf)
Chapter 3: NASA Financial Statements and United States Government Financial Report (Closing Package) (pdf)
Chapter 4: Adjusted Trial Balance, Financial Statement Notes, and Year-End Closing Data Submission (Facts I & II) (pdf)
Chapter 5: Treasury Report on Receivables and Debt Collection Activities (pdf)
Chapter 6: Report on International Transactions of the Federal Government (pdf)
Chapter 7: Report on Summary of Commitments and Contingencies (pdf)
Chapter 8: Reserved
Chapter 9: Report of Estimated Foreign Currency Collections and Expenditures (pdf)
Chapter 10: Report on Unvouchered Expenditures (pdf)
Chapter 11: Reserved
Chapter 12: Report of Payments from Non-Federal Sources (pdf)
Chapter 13: Program and Financing Schedule (pdf)
Chapter 14: Statement of Transactions (FMS Form 224) (pdf)
Chapter 15: Reserved
Chapter 16: Reserved
Chapter 17: Report on Contractual Research and Development Services (pdf)
Chapter 18: Agency Report on Fund Status and Certification of Proper Obligations and Expenditures (pdf)
Chapter 19: Policy Estimates of Budget Authority and Outlays (pdf)
Chapter 20: Character Classification (pdf)
Chapter 21: Receipts, Baseline Estimates (pdf)
Chapter 22: Special and Trust Fund Receipts (pdf)
Chapter 23: Object Classification (pdf)
Chapter 24: Employment Summary (pdf)
Chapter 25: Receipts, Presidential Policy (pdf)
Chapter 26: Baseline Estimates of Budget Authority and Outlays (pdf)
Chapter 27: Budget Year Appropriations Requests in Thousands of Dollars (pdf)
Chatper 28: Combined Schedule (pdf)
Volume 9: Internal Management Controls
Chapter 1: Internal Management Controls (pdf)
Chapter 2: Internal Control and Quality Assurance Reviews (pdf)
Chapter 3: Risk Assessment of Financial Operations (pdf)
Chapter 4: Improper Payments and Recovery (pdf)
Chapter 5: Audit Liaison and Financial Information Requests (pdf)
Chapter 2: Internal Control and Quality Assurance Reviews (pdf)
Chapter 3: Risk Assessment of Financial Operations (pdf)
Chapter 4: Improper Payments and Recovery (pdf)
Chapter 5: Audit Liaison and Financial Information Requests (pdf)
Volume 10: The Antideficiency Act
Chapter 1: The Antideficiency Act (pdf)
Chapter 2: Causes and Preventions of Violations (pdf)
Chapter 3: Review and Investigation (pdf)
Chapter 2: Causes and Preventions of Violations (pdf)
Chapter 3: Review and Investigation (pdf)
Volume 11: Payroll
Chapter 1: Payroll (pdf)
Chapter 2: Payroll Electronic Processing (pdf)
Chapter 3: Time and Attendance (pdf)
Chapter 4: Leave (pdf)
Chapter 5: Gross Pay Calculations (pdf)
Chapter 6: Allowances and Other Special Entitlements (pdf)
Chapter 7: Withholding Deductions from Gross Pay (pdf)
Chapter 8: Payroll Related Disbursements (pdf)
Appendix A: Key Components of NASA Payroll Related Systems (pdf)
Chapter 2: Payroll Electronic Processing (pdf)
Chapter 3: Time and Attendance (pdf)
Chapter 4: Leave (pdf)
Chapter 5: Gross Pay Calculations (pdf)
Chapter 6: Allowances and Other Special Entitlements (pdf)
Chapter 7: Withholding Deductions from Gross Pay (pdf)
Chapter 8: Payroll Related Disbursements (pdf)
Appendix A: Key Components of NASA Payroll Related Systems (pdf)
Volume 12: Travel
Volume 13: Contract Financial Management
Chapter 1: Contract Financial Management (pdf)
Chapter 2: Contract Payment (pdf)
Chapter 3: Claims from Contractors (pdf)
Chapter 4: Federal, State and Foreign Taxes (pdf)
Chapter 5: Contractor Debt Collection (pdf)
Appendix A: Contract Payment Records (pdf)
Chapter 2: Contract Payment (pdf)
Chapter 3: Claims from Contractors (pdf)
Chapter 4: Federal, State and Foreign Taxes (pdf)
Chapter 5: Contractor Debt Collection (pdf)
Appendix A: Contract Payment Records (pdf)
Volume 14: Grant Financial Management
Chapter 1: Overview of NASA's Management of Grants and Cooperative Agreements (pdf)
Chapter 2: Agency Payment of Advances to Recipients (pdf)
Chapter 3: Administering Letters of Credit (pdf)
Chapter 4: Administrative Reviews and Actions (pdf)
Chapter 5: Instructions for Recipient Organizations (pdf)
Appendix A: Advance Payment Requirements for Recipients (pdf)
Appendix B: Responsibilities and Requirements for Handling Letters of Credit (pdf)
Appendix C: Recipients Advance Payment Suspension or Temination (pdf)
Appendix D: Instructions to Recipient Organizations (pdf)
Chapter 2: Agency Payment of Advances to Recipients (pdf)
Chapter 3: Administering Letters of Credit (pdf)
Chapter 4: Administrative Reviews and Actions (pdf)
Chapter 5: Instructions for Recipient Organizations (pdf)
Appendix A: Advance Payment Requirements for Recipients (pdf)
Appendix B: Responsibilities and Requirements for Handling Letters of Credit (pdf)
Appendix C: Recipients Advance Payment Suspension or Temination (pdf)
Appendix D: Instructions to Recipient Organizations (pdf)
Volume 15: Cash Management
Chapter 1: Cash Management (pdf)
Chapter 2: Electronic Funds Transfer (pdf)
Chapter 3: Accountable Official for Disbursements (pdf)
Chapter 4: Billing and Collections (pdf)
Chapter 5: Deposits (pdf)
Chapter 6: Prompt Payment (pdf)
Chapter 7: Disbursements (pdf)
Chapter 8: Foreign Cash Transactions (pdf)
Chapter 9: Improper Payments and Loss of Funds (pdf)
Chapter 10: Cash Management Reviews (pdf)
Chapter 11: Claims for Erroneous Payment of Pay and Allowances, Travel and Transportation, Relocation Expenses and Allowances
Appendix A: The National Aeronautics and Space Administration (NASA) Requirements for Delegation (pdf)
Appendix B: Designation Process (pdf)
Appendix C: Designation of the National Aeronautics and Space Administration (NASA) Officials (pdf)
Appendix D: Debt Collections and Demand Letters (pdf)
Appendix E: Interest, Penalties, and Administrative Charges (pdf)
Appendix F: Referral of Debt to the Department of the Treasury (pdf)
Appendix G: Referral of Debt to the Deprtment of Justice (DOJ) for Litigation (pdf)
Appendix H: Compromise, Suspend, or Terminate Debt Collection Activity (pdf)
Appendix I: Internal Revenue Service (IRS) Form 1099-C Reporting (pdf)
Appendix J: Invoice Preparation (pdf)
Appendix K: Accelerated Payments and Fast Pay (pdf)
Appendix L: Discounts and Rebates (pdf)
Appendix M: Late Payment Interest Penalties and Additional Penalties (pdf)
Appendix N: Payments Under Construction Contracts (pdf)
Appendix O: Information on Vouchers (pdf)
Appendix P: Payment of Purchase Card Bills (pdf)
Appendix Q: Precautions to Avoid Irregularities (pdf)
Appendix R: Resolving and Reporting Irregularities (pdf)
Chapter 2: Electronic Funds Transfer (pdf)
Chapter 3: Accountable Official for Disbursements (pdf)
Chapter 4: Billing and Collections (pdf)
Chapter 5: Deposits (pdf)
Chapter 6: Prompt Payment (pdf)
Chapter 7: Disbursements (pdf)
Chapter 8: Foreign Cash Transactions (pdf)
Chapter 9: Improper Payments and Loss of Funds (pdf)
Chapter 10: Cash Management Reviews (pdf)
Chapter 11: Claims for Erroneous Payment of Pay and Allowances, Travel and Transportation, Relocation Expenses and Allowances
Appendix A: The National Aeronautics and Space Administration (NASA) Requirements for Delegation (pdf)
Appendix B: Designation Process (pdf)
Appendix C: Designation of the National Aeronautics and Space Administration (NASA) Officials (pdf)
Appendix D: Debt Collections and Demand Letters (pdf)
Appendix E: Interest, Penalties, and Administrative Charges (pdf)
Appendix F: Referral of Debt to the Department of the Treasury (pdf)
Appendix G: Referral of Debt to the Deprtment of Justice (DOJ) for Litigation (pdf)
Appendix H: Compromise, Suspend, or Terminate Debt Collection Activity (pdf)
Appendix I: Internal Revenue Service (IRS) Form 1099-C Reporting (pdf)
Appendix J: Invoice Preparation (pdf)
Appendix K: Accelerated Payments and Fast Pay (pdf)
Appendix L: Discounts and Rebates (pdf)
Appendix M: Late Payment Interest Penalties and Additional Penalties (pdf)
Appendix N: Payments Under Construction Contracts (pdf)
Appendix O: Information on Vouchers (pdf)
Appendix P: Payment of Purchase Card Bills (pdf)
Appendix Q: Precautions to Avoid Irregularities (pdf)
Appendix R: Resolving and Reporting Irregularities (pdf)
Volume 16: Reimbursable Agreements
Chapter 1: General Overview (pdf)
Chapter 2: Reimbursable Agreement Administrative Procedures (pdf)
Chapter 3: Cost Estimating for Reimbursable Agreements (pdf)
Chapter 4: Pricing Reimbursable Agreements (pdf)
Chapter 5: Enhanced Use Leases (EUL) of Real Property (pdf)
Appendix A: Sample Estimated Price Report (pdf)
Chapter 2: Reimbursable Agreement Administrative Procedures (pdf)
Chapter 3: Cost Estimating for Reimbursable Agreements (pdf)
Chapter 4: Pricing Reimbursable Agreements (pdf)
Chapter 5: Enhanced Use Leases (EUL) of Real Property (pdf)
Appendix A: Sample Estimated Price Report (pdf)
Volume 17: Working Capital Fund Policies and Requirements
Chapter 1: Working Capital Fund General Policies and Requirements (pdf)
Chapter 2: WCF Financial Management (pdf)
Chapter 3: Customer Orders (pdf)
Appendix A: Business Case Development Instructions for NASA Working Capital Fund Candidates (pdf)
Chapter 2: WCF Financial Management (pdf)
Chapter 3: Customer Orders (pdf)
Appendix A: Business Case Development Instructions for NASA Working Capital Fund Candidates (pdf)
Volume 18: Special Accounts
Chapter 1: Special Accounts (pdf)
Appendix A: Special Funds Used in the Operations of NASA (pdf)
Appendix B: Receipt Account Symbols (pdf)
Appendix A: Special Funds Used in the Operations of NASA (pdf)
Appendix B: Receipt Account Symbols (pdf)
Volume 19: Financial Management Operating Procedures and the Continuous Monitoring Program
Volume 20: Property, Plant, & Equipment and Operating Materials and Supplies
Chatper 1: Identification of Capitalized Property, Plant and Equipment
Chapter 2: General PP&E Policies
Chapter 3: Real Property
Chapter 4: General Equipment
Chapter 5: Internal Use Software
Chapter 6: Capital Leases
Chapter 7: Heritage Assets
Chapter 8: Operating Materials and Supplies
Chapter 2: General PP&E Policies
Chapter 3: Real Property
Chapter 4: General Equipment
Chapter 5: Internal Use Software
Chapter 6: Capital Leases
Chapter 7: Heritage Assets
Chapter 8: Operating Materials and Supplies