REG NASA NPR 9615 1-2008 Accounts Payable.pdf

1、 NASA Procedural Requirements NPR 9615.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2013 _ Accounts Payable _ Responsible Office: Office of the Chief Financial Officer Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-TABLE OF CO

2、NTENTS PREFACE P.1 PURPOSE P.2 APPLICABILITY P.3 AUTHORITY P.4 APPLICABLE DOCUMENTS P.5 MEASUREMENT/VERIFICATION P.6 CANCELLATION CHAPTER 1. Accounts Payable 1.1 Overview 1.2 Agency Requirements 1.3 Roles and Responsibilities 1.4 Recording Accounts Payable APPENDIX A. Definitions Provided by IHSNot

3、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 accounts payable. P.2 APPLICABILITY This NPR is applicable to NASA Headquarters and NASA Centers, including Co

4、mponent 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 Management and Budget (

5、OMB) Circular No. A-123, Management Accountability and Control. b. OMB Circular No. A-127, Financial Management Systems. c. Statement of Federal Financial Accounting Standard No. 1, Accounting for Selected Assets and Liabilities. d. Department of Treasury, Financial Manual, Supplement No. S2, U.S. G

6、overnment Standard General Ledger, Part 2, Section 1, Chart of Accounts and Section 3, Account Transactions. e. NASA Policy Directive (NPD) 9010.2, “Financial Management.” P.4 APPLICABLE DOCUMENTS a. NASA Continuous Monitoring Program (CMP). P.5 MEASUREMENT/VERIFICATION Quality assurance reviews and

7、 analysis of financial and budgetary reports and data submitted through the continuous monitoring program will be used to measure compliance with this NPR. P.6 CANCELLATION None. /S/ Terry Bowie NASA Deputy Chief Financial Officer DISTRIBUTION: NODISProvided by IHSNot for ResaleNo reproduction or ne

8、tworking permitted without license from IHS-,-,-CHAPTER 1. Accounts Payable 1.1 Overview 1.1.1 The accounts payable monitoring control reviews necessary to ensure account balances are proper. The provisions of this chapter are designed to supplement existing regulations bearing on the subjects cover

9、ed herein and do not relieve Centers Chief Financial Officers (CFOs) and the NASA Shared Services Center (NSSC) personnel from compliance with the Office of Management and Budget (OMB), Government Accountability Office (GAO), Department of Treasury (Treasury), and other applicable Federal regulation

10、s. 1.2 Agency Requirements 1.2.1 An accounts payable for unpaid amounts shall be recognized upon receipt of services or when accepting title to goods, whether the goods are delivered or in transit. 1.2.2 Accounts payable are to be recorded using the appropriate U.S. Standard General Ledger (USSGL) a

11、ccounts that have been established by the U.S. Treasury Financial Management Service. 1.2.3 Amounts recorded as payables shall be supported by documentation that clearly shows the basis for the amount recorded as a payable and the terms upon which payment is to be made. 1.2.4 Accounts payable result

12、ing from transactions with other Federal agencies are intragovernmental transactions and should be reported separately from amounts owed to the public. 1.2.5 NASA records all accounting transactions in the integrated accounting system, Integrated Enterprise Management Program (IEMP)/ Core Financial

13、(CF). 1.2.6 NASA shall not delay the recognition of a liability based on the availability of funds and shall disclose the accounts payable not covered by budgetary resources. 1.3 Roles and Responsibilities 1.3.1 NASA Headquarters, Office of the Chief Financial Officer shall: a. Develop, maintain, is

14、sue, and interpret financial management policies for accounts payable. b. Coordinate and monitor the processes and systems used to process, record, and report accounts payable. c. Perform quality control reviews to confirm that controls are effective and processes are efficient. Additionally, ensure

15、 internal reviews of payment performance and system accuracy are conducted. d. Review and, if appropriate, approve waiver requests to specific provisions of these requirements. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-e. Review and monitor the

16、 Continuous Monitoring Program control activity data provided by NASA Centers and the NSSC. 1.3.2 NASA Centers and NSSC shall: a. Record accounts payable transactions timely, accurately, and in accordance with applicable Federal regulations and NASAs policies and procedures. b. Maintain complete fin

17、ancial records of all supporting documentation. c. Ensure all documentation is readily available for review by procurement personnel, auditors, NASA Headquarters, and Centers financial management personnel. d. Ensure adequate internal controls are in place, which include employing controls that limi

18、t access to data that are electronically transmitted and establishing/maintaining appropriate separation of duties. e. Timely complete the accounts payable CMP control activities as identified in the CMP document. 1.3.3 Competency Center shall: a. Timely process all system requests relating to accou

19、nts payable. b. Ensure the financial management system provides timely, reliable, useful, complete, and consistent financial management information in accordance with OMB Circular No. A-127. 1.3.4 NASA program offices or other responsible offices shall timely complete inspection reports, receiving r

20、eports, and/or certifications. 1.4 Recording Accounts Payable 1.4.1 The general ledger accounts that are affected by each accounts payable related transaction and the applicable pro forma entries can be found on the U.S. Treasury Financial Management Service website. 1.4.2 Accounts payable include t

21、he following: a. Amounts owed for goods and other property purchased and received. b. Amounts owed for services performed by vendors, contractors, grantees, and lessors. c. Amounts owed at the end of the accounting period under programs for which no further performance of services by payees is requi

22、red (such as annuities, insurance premiums, and some cash grants). d. Interest incurred on late payments and refunds due but not paid. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-1.4.3 The basis for recording accounts payable shall be a receiving

23、 report that clearly shows the quantities and dates received and accepted or services performed and accepted. Such quantities shall be based on actual counts of the items delivered by the vendor. When applicable, accompanying inspection reports for the goods or services shall be attached to the rece

24、iving report. In such instances, the inspection report, together with the receiving report, serves as the basis for recording the liability. 1.4.4 The basis for recording an accounts payable for services performed shall include a signed and dated certification that services have been received and pe

25、rformed satisfactorily. 1.4.5 Amounts recorded as payables shall be net of all discounts offered by vendors, which are economically justified. 1.4.6 The recording of accounts payable is not to be delayed pending receipt of an invoice. 1.4.7 Reconciliations and Verifications 1.4.7.1 To ensure the int

26、egrity of the data within the General Ledger and the IEMP/CF modules, there are various account relationships and reconciliations that must remain in balance at all times. NASA Headquarters has identified relationships and reconciliations used to validate proper general ledger account postings in th

27、e CMP. Refer to the CMP for detailed information on the account relationships, reconciliations, and other accounts payable control activities that must be executed on a monthly, quarterly, and yearly basis.Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-

28、,-,-APPENDIX A. Definitions A.1 Accounts Payable. Accounts payable are amounts owed for goods and services received (i.e., actual or constructive delivery). These accounts represent amounts owed to Federal or non-Federal entities for goods and property ordered and received, and for services rendered

29、 by organizations and people other than employees. A.2 U.S. Standard General Ledger (USSGL). The USSGL is a set of procedural rules and uniform chart of accounts used by agencies to record budgetary and proprietary accounting transactions. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-