REG NASA NPR 9311 1-2008 External Reports Budget.pdf

1、 NASA Procedural Requirements NPR 9311.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2013 _ External Reports Budget _ Responsible Office: Office of the Chief Financial Officer Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-TABL

2、E OF CONTENTS PREFACE P.1 PURPOSE P.2 APPLICABILITY P.3 AUTHORITY P.4 APPLICABLE DOCUMENTS P.5 MEASUREMENT/VERIFICATION P.6 CANCELLATION CHAPTER 1. General 1.1 Overview 1.2 Agency Requirements 1.3 Roles and Responsibilities 1.4 Report Requirements CHAPTER 2. Policy Estimates of Budget Authority and

3、Outlays, Schedule A 2.1 Overview 2.2 Roles and Responsibilities 2.3 Report Requirements CHAPTER 3. Character Classification, Schedule C 3.1 Overview 3.2 Roles and Responsibilities 3.3 Report Requirements CHAPTER 4. Receipts, Baseline Estimates, Schedule K 4.1 Overview 4.2 Roles and Responsibilities

4、4.3 Report Requirements CHAPTER 5. Special and Trust Fund Receipts, Schedule N 5.1 Overview 5.2 Roles and Responsibilities 5.3 Report Requirements CHAPTER 6. Object Classification, Schedule O 6.1 Overview Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,

5、-,-6.2 Roles and Responsibilities 6.3 Report Requirements CHAPTER 7. Agency Program and Financing Schedule, Schedule P 7.1 Overview 7.2 Roles and Responsibilities 7.3 Report Requirements CHAPTER 8. Employment Summary, Schedule Q 8.1 Overview 8.2 Roles and Responsibilities 8.3 Report Requirements CHA

6、PTER 9. Receipts, Presidential Policy, Schedule R 9.1 Overview 9.2 Roles and Responsibilities 9.3 Report Requirements CHAPTER 10. Baseline Estimates of Budget Authority and Outlays, Schedule S 10.1 Overview 10.2 Roles and Responsibilities 10.3 Report Requirements CHAPTER 11. Budget Year Appropriatio

7、ns Requests in Thousands of Dollars, Schedule T 11.1 Overview 11.2 Roles and Responsibilities 11.3 Report Requirements CHAPTER 12. Combined Schedule, Schedule X 12.1 Overview 12.2 Roles and Responsibilities 12.3 Report Requirements APPENDIX A. Description of Authority and Applicable Documents Provid

8、ed by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-PREFACE P.1 PURPOSE This NASA Procedural Requirements (NPR) provides the financial management requirements for External Reports Budget. P.2 APPLICABILITY This NPR is applicable to NASA Headquarters and NASA C

9、enters, including Component Facilities and Technical and Service Support Centers. This language applies to JPL, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements. P.3 AUTHORITY a. Office of Man

10、agement and Budget (OMB) Circular No. A-11, Preparation, Submission, and Execution of the Budget, Sections 81-86 b. Office of Personnel Management (OPM) Operating Manual for SF-113 Reports c. NASA Policy Directive (NPD) 9010.2, “Financial Management” P.4 APPLICABLE DOCUMENTS a. MAX Users Guide form

11、OMB P.5 MEASUREMENT/VERIFICATION Quality assurance reviews and analysis of financial and budgetary reports and data submitted through the Planning, Programming, Budgeting, and Execution process will be used to measure compliance with this NPR. P.6 CANCELLATION None. /S/ Terry Bowie NASA Deputy Chief

12、 Financial Officer DISTRIBUTION: NODIS Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 1. General 1.1 Overview 1.1.1 Legislation, regulations, and other policy and guidance require that NASA submit financial management, budgetary, performance

13、, and related reports to organizations external to the Agency. The Office of the Chief Financial Officer (OCFO) provides the leadership for these efforts. This NPR sets forth the purpose, authorities and references, major components, source of the requirement, to whom the report is to be submitted,

14、and when for each report. 1.2 Agency Requirements 1.2.1 It is the policy of NASA to meet external reporting requirements completely and in a timely manner. Managers with resource management responsibilities shall complete and submit required reports as set forth in this NPR. 1.2.2 Reporting offices

15、must maintain complete documentation of the transactions and other sources of information used to compile external reports. This documentation must be readily available for use in completing the Continuous Monitoring Program requirements and for review by auditors and others with oversight responsib

16、ilities. 1.3 Roles and Responsibilities 1.3.1 The roles and responsibilities for each external report are set forth in the chapter of this NPR that describes that reports requirements. 1.3.2 The OCFO Director of Each Office with External Reporting Responsibilities. Shall notify the Business Integrat

17、ion Division, OCFO, when new reporting requirements become known or when previous requirements are removed. 1.4 Report Requirements 1.4.1 The following chapters describe the purpose, authorities and references, roles and responsibilities, and requirements of individual external reports for budget. P

18、rovided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 2. Policy Estimates of Budget Authority and Outlays, Schedule A 2.1 Overview 2.1.1 This report provides estimates of budgetary resources and outlays for presidential policy through the ninth year

19、 beyond the budget year. Policy data is submitted for all accounts except credit financing accounts and Government-sponsored enterprises. 2.2 Roles and Responsibilities 2.2.1 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 2.2.2 Control Acco

20、unt Managers and Center CFOs. Shall respond to data calls by providing the information in the manner and time frame specified in the call. 2.3 Report Requirements 2.3.1 Major Components. 2.3.1.1 The report includes two categories of resources and outlays for baseline estimates: those that are contro

21、lled through appropriations acts (discretionary spending), and those that are controlled through authorizing legislation (mandatory spending). 2.3.1.2 OMB Circular No. A-11, Section 81, provides details on how to prepare this schedule through the MAX system. 2.3.2 To Whom the Report Is Submitted. Th

22、e report is submitted to OMB through MAX, the computer system used to collect and process most of the information required for preparing the budget. MAX collects the budget data using a series of schedules, or sets of data. 2.3.3 When the Data Is Due. Schedule A is submitted during the annual budget

23、 formulation process, and OMB sets the specific due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 3. Character Classification, Schedule C 3.1 Overview 3.1.1 Character classification is used to d

24、istinguish between investment and non-investment activities. Investments finance activities that yield benefits largely in the future. They are also used to report data on grants to State and local governments separately from direct Federal programs. 3.2 Roles and Responsibilities 3.2.1 CAMs and Cen

25、ter CFOs. Shall respond to OMB data calls by providing the information in the manner and time frame specified in the call. 3.2.2 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 3.3 Report Requirements 3.3.1 Major Components. 3.3.1.1 Schedule

26、 C investment activities include physical assets, research and development, and education and training. Non-investment activities include grants to State and Local governments not classified as investment activities and offsetting receipts not otherwise classified. 3.3.1.2 OMB Circular No. A-11, Sec

27、tion 83, provides details on how to prepare this schedule through the MAX system. 3.3.2 To Whom the Report Is Submitted. The report is submitted to OMB through MAX, the computer system used to collect and process most of the information required for preparing the budget. MAX collects the budget data

28、 using a series of schedules, or sets of data. 3.3.3 When the Data Is Due. Schedule C is submitted during the annual budget formulation process, and OMB sets the specific due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without li

29、cense from IHS-,-,-CHAPTER 4. Receipts, Baseline Estimates, Schedule K 4.1 Overview 4.1.1 This report provides baseline data on offsetting collections deposited into receipt accounts from current year through the ninth year beyond the budget year and is submitted for the regular budget schedule. 4.2

30、 Roles and Responsibilities 4.2.1 CAMs and Center CFOs. Shall respond to data calls by providing the information in the manner and time frame specified in the call. 4.2.2 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 4.3 Report Requirement

31、s 4.3.1 Major Components. 4.3.1.1 Schedule K includes mandatory baseline governmental receipts, such as that received from the sale of commodities, property or assets, and education and training. 4.3.1.2 OMB Circular No. A-11, Section 81, provides details on how to prepare this schedule through the

32、MAX system. 4.3.2 To Whom the Report Is Submitted. The report is submitted to OMB through MAX, the computer system used to collect and process most of the information required for preparing the budget. MAX collects the budget data using a series of schedules, or sets of data. 4.3.3 When the Data Is

33、Due. Schedule K is submitted during the annual budget formulation process, and OMB sets the specific due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 5. Special and Trust Fund Receipts, Schedul

34、e N 5.1 Overview 5.1.1 This report provides information on receipts, balances, and appropriations for special and non-revolving trust funds, and includes one Schedule N for each fund. 5.2 Roles and Responsibilities 5.2.1 CAMs and Center CFOs. Shall respond to data calls by providing the information

35、in the manner and time frame specified in the call. 5.2.2 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 5.3 Report Requirements 5.3.1 Major Components. 5.3.1.1 Schedule N includes all receipts and offsetting receipts that pertain to a part

36、icular special or trust fund account, the accounts adjustments and balances, and appropriations. 5.3.1.2 OMB Circular No. A-11, Section 86, provides details on how to prepare this schedule through the MAX system. 5.3.2 To Whom the Report Is Submitted. The report is submitted to OMB through MAX, the

37、computer system used to collect and process most of the information required for preparing the budget. MAX collects the budget data using a series of schedules, or sets of data. 5.3.3 When the Data Is Due. Schedule N is submitted during the annual budget formulation process, and OMB sets the specifi

38、c due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 6. Object Classification, Schedule O 6.1 Overview 6.1.1 This report classifies obligations by the type of items or services purchased by the F

39、ederal Government using categories called object classes. The obligations are presented according to their initial purpose, not the end product or service. 6.2 Roles and Responsibilities 6.2.1 CAMs and Center CFOs. Shall respond to data calls by providing the information in the manner and time frame

40、 specified in the call. 6.2.2 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 6.3 Report Requirements 6.3.1 Major Components. 6.3.1.1 Schedule O presents obligations by object class according to their initial purpose, not the end product or

41、service. Major object class categories include Personnel Compensation and Benefits, Contracted Services and Supplies, Acquisition of Assets, Grants and Fixed Charges, and Other, with subcategories under each. 6.3.1.2 OMB Circular No. A-11, Section 83, provides details on how to prepare this schedule

42、 through the MAX system. 6.3.2 To Whom the Data Is Submitted. The report is submitted to OMB through MAX, the computer system used to collect and process most of the information required for preparing the budget. MAX collects the budget data using a series of schedules, or sets of data. 6.3.3 When t

43、he Data Is Due. Schedule O is submitted during the annual budget formulation process, and OMB sets the specific due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 7. Policy Estimates of Budget Au

44、thority and Outlays, Schedule A 7.1 Overview 7.1.1 This report provides estimates of budgetary resources and outlays for presidential policy through the ninth year beyond the budget year. Policy data is submitted for all accounts except credit financing accounts and Government-sponsored enterprises.

45、 7.2 Roles and Responsibilities 7.2.1 CAMs and Center CFOs. Shall respond to data calls by providing the information in the manner and time frame specified in the call. 7.2.2 Director, Budget Division, OCFO. Shall prepare and submit the report as required by OMB Circular No. A-11. 7.3 Report Require

46、ments 7.3.1 Major Components. 7.3.1.1 The report includes two categories of resources and outlays for baseline estimates: those that are controlled through appropriations acts (discretionary spending), and those that are controlled through authorizing legislation (mandatory spending). 7.3.1.2 OMB Ci

47、rcular No. A-11, Section 81, provides details on how to prepare this schedule through the MAX system. 7.3.2 To Whom the Report Is Submitted. The report is submitted to OMB through MAX, the computer system used to collect and process most of the information required for preparing the budget. MAX coll

48、ects the budget data using a series of schedules, or sets of data. 7.3.3 When the Data Is Due. Schedule A is submitted during the annual budget formulation process, and OMB sets the specific due dates for MAX reports in the budget guidance. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 8. Employment Summary, Schedule Q 8.1 Overview 8.1.1 This report identi