1、NASA Procedural Requirement NPR 9620.1 Effective Date: September 30, 2008 Expiration Date: September 30, 2013 Payroll Responsible Office: Office of the Chief Financial OfficerProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-TABLE OF CONTENTS PREFACE P
2、.1 PURPOSE P.2 APPLICABILITY P.3 AUTHORITY P.4 APPLICABLE DOCUMENTS P.5 MEASUREMENT/VERIFICATION P.6 CANCELLATION CHAPTER 1. General Overview 1.1 Overview 1.2 Roles and Responsibilities 1.3 Internal Control CHAPTER 2. Payroll Electronic Processing 2.1 Agency Requirements 2.2 Management Objective 2.3
3、 Functions for Payroll Processing CHAPTER 3. Time and Attendance Reporting 3.1 Agency Requirements 3.2 Reporting and Approval 3.3 Time and Attendance Reports CHAPTER 4. Leave 4.1 Agency Requirements 4.2 Requirement for Recording Leave 4.3 Reporting Leave Data, Transfers, and Separations CHAPTER 5. G
4、ross Pay Calculations 5.1 Agency Requirements 5.2 Gross Payroll System Objectives CHAPTER 6. Allowances and Other Special Entitlements 6.1 Overview 6.2 Agency Requirements 6.3 Examples of Types of Allowances and Special Entitlements CHAPTER 7. Withholding Deductions from Gross Pay 7.1 Agency Require
5、ments Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-7.2 Authorization 7.3 Types of Deductions 7.4 Order of Withholding Preference for Deductions 7.5 Other Deductions CHAPTER 8. Payroll Related Disbursements 8.1 Agency Requirements 8.2 Certification
6、 and Transmission APPENDIX A. Key Components of NASA Payroll Related Systems Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-PREFACE P.1. PURPOSE This NASA Procedural Requirements (NPR) document provides general principles, standards, policies, and p
7、rocedures to assure compliance with statutory and regulatory requirements for the pay, leave, and allowances of National Aeronautics and Space Administration (NASA) employees. Subjects cover supplement existing regulations by complementing Office of Management and Budget (OMB), Office of Personnel M
8、anagement (OPM), Government Accountability Office (GAO), Treasury regulation, and other authorities as cited in the Authorities Section. P.2. APPLICABILITY This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This lan
9、guage 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. 5 U.S.C. Chapter 55, Pay Administration b. 5 U.S.C. 552a, The Privacy Act of 1974 c. 5 U.S.C. 5304, Lo
10、cality-based Comparability Payments d. 5 U.S.C. 5343, Prevailing Rate Determinations e. 5 U.S.C. 5504, Biweekly Pay Periods; Computation Of Pay f. 5 U.S.C. 5514, Installment Deduction for Indebtedness to the United States g. 5 U.S.C. 5516, Withholding District of Columbia Income Taxes h. 5 U.S.C. 55
11、17, Withholding State Income Taxes i. 5 U.S.C. 5520, Withholding of City or County Income or Employment Taxes j. 5 U.S.C. 5545, Night, Standby, Irregular, and Hazardous Duty Differential. k. 5 U.S.C. 5551, Lump-Sum Payment for Accumulated and Accrued Leave on Separation l. 5 U.S.C. 5552, Lump-Sum Pa
12、yment for Accumulated and Accrued Leave on Entering Active Duty; Election. m. 5 U.S.C. 5595, Severance Pay. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-n. 5 U.S.C. 5596, Back Pay Due to Unjustified Personnel Action o. 5 U.S.C. 5753, Recruitment a
13、nd Relocation Bonuses p. 5 U.S.C. 5754, Retention Allowances q. 5 USC 5901, Uniform Allowances r. 5 USC 5902, Increase in Maximum Uniform Allowance s. 5 USC 6304, Annual Leave, Accumulation t. 5 USC Chapter 71, Labor Management Relations u. 5 USC Chapter 81, The Federal Employees Compensation Act (F
14、ECA), as amended v. 5 USC 83-84, Federal Employees Retirement System w. 5 USC 8432, Contributions x. 5 USC Chapter 85, Employees General y. 5 USC Chapter 87, Life Insurance z. 5 USC Chapter 89, Health Insurance aa. 11 USC Appendix A, Bankruptcy Rules bb. 26 USC Chapter 21, Federal Insurance Contribu
15、tions Act (FICA) cc. 26 U.S.C. 3102, Deduction of Tax from Wages dd. 26 USC 6331, Levy and Distraint and Property Exempt from Levy ee. 26 USC 6334, Property Exempt From Levy ff. 42 USC 659, Consent By United States To Income Withholding, Garnishment, And Similar Proceedings For Enforcement Of Child
16、Support And Alimony Obligations gg. Overseas Differentials and Allowances Act, Public Law 86-707 (5 U.S.C. Chapter 59, Subchapter III). hh. Allotments and Assignments from Federal Employees, 5 Code of Federal Regulations (CFR) 550 (Subpart C) and 550.341 ii. Claims for Compensation under the Federal
17、 Employees Compensation Act, as amended, 20 CFR 10 jj. Criteria for Establishing Appropriated Fund Wage Areas, 5 CFR 32.211 Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-kk. The Debt Collection Improvement Act of 1996 and 31 CFR 208 ll. Federal Emp
18、loyees Retirement System-General Administration, 5 CFR 841 mm. Order of Precedence When There is Insufficient Pay to Cover All Deductions, 5 CFR 550.313 nn. National Archives and Records Administration, 36 CFR 1200 through 1290 oo. Pay Administration, 5 CFR 550 pp. Pay administration under the Fair
19、Labor Standards Act , 5 CFR 551 qq. Relationship to additional pay payable under other statutes, 5 CFR 550.907 rr. Retirement, 5 CFR 831 ss. Time Limit for Use of Restored Annual Leave, 5 CFR 630.306 tt. Unemployment Compensation for Federal Civilian Employees, 20 CFR Part 609 uu. OMB Circular No A-
20、11, Preparation, Submission and Execution of the Budget vv. OMB Circular No A-94, Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs ww. OMB Circular No A-123, Managements Accountability and Control xx. OMB Circular No A-127, Financial Management Systems yy. Allotments and A
21、ssignments for Pay, I TFM Part 3, Chapter 7000 zz. Purchasing US Savings Bonds, Series EE and I, Through the Voluntary Payroll Savings Plan (T/L 613), I Treasury Financial Manual (TFM) Part 3, Chapter 6000 aaa. Government Auditing Standards (2003 Revision), GAO-03-673G bbb. Joint Financial Managemen
22、t Improvement Program, Human Resources (2) Certification of payments; (3) Payroll computation; (4) Recording of payroll data in accounts; Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-(5) Distribution of pay; (6) Review of payroll transactions; (7)
23、 Automated system development; (8) System testing; (9) System implementation; and, (10) System maintenance. b. The following must be restricted to authorized personnel: (1) Access to personnel, payroll, and disbursement records or data files; (2) Access to forms used in authorizing special entitleme
24、nts, allowances, and pay rates; and, (3) Payroll processing equipment and related software. c. Wherever feasible, employees engaged in payroll activities must not maintain or provide service for their own payroll and personnel records. Where the size of an office is so small that this is not feasibl
25、e, employees may only maintain and provide service for their own routine deductions through Employee Express, such as withholding exemptions for Federal, State and local tax purposes, and voluntary allotments. d. To detect inappropriate data at the earliest time and to the extent practical, data ent
26、ered into automated payroll systems must be subjected to computerized edits when entered. Data elements not susceptible to such edits must be edited at the earliest practical time. Inappropriate data detected must be promptly investigated, corrected, and, if appropriate, reprocessed. A record of suc
27、h data, its originator, and its disposition must be maintained. e. To ensure that source documents processed are accurate, complete, and properly authorized, corrections and other adjustments to official documents must be approved in writing or utilize the automated system adjustment processes. f. I
28、nternal management reviews must be performed to ensure that payroll operations are efficient, effective, and in accordance with laws, regulations, and legal decisions. g. In the case of service providers performing payroll services, audits consistent with the requirements of Statement on Auditing St
29、andards (SAS) No. 70, Service Organizations must be performed to ensure that payroll operations are efficient, effective, and in accordance with laws, regulations, and legal decisions. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-CHAPTER 2. Payrol
30、l Electronic Processing 2.1 Agency Requirements 2.1.1 It is the National Aeronautics and Space Administration (NASA) policy to effectively use electronic processing to the extent possible to accomplish payroll objectives (see NASA Financial Requirements (NPR 9620 Section 2.3, Management Objectives).
31、 The electronic processing of NASA payroll transactions, distribution of payroll costs, and update of NASA accounting systems and information systems requires coordination of management efforts and system processing within NASA and among other agencies and financial institutions. All of the followin
32、g must work together for an effective payroll process: a. Collection and processing of personnel data from human resource actions to calculate pay consistently with grade, position classification, and other individual entitlements. b. A payroll processing mechanism to receive all the data and do the
33、 electronic calculations. c. Interaction with the Office of Personnel Management (OPM) to ascertain the rates for pay, benefits, and other personnel information. d. Receipt of time and attendance data each pay period to be used to calculate base pay and pay for leave categories. e. Information on em
34、ployee benefit and other deductions to calculate deductions from pay and contributions from NASA to pay for these items. f. Import of the payroll labor cost file into the Agencys labor system for Centers review reconciliation of labor cost distribution. g. Electronic interfaces from and to other sys
35、tems for receiving payroll data, and processing output for accounting and information needs and electronic banking. h. Record keeping, reconciliation of data, and reporting. 2.1.2 Policies and procedures for NASAs payroll processing align with the goals of e-payroll to promote simple, easy to use, c
36、ost effective, standardized, integrated e-Human Resources (HR)/Payroll services and systems. The Joint Financial Management Improvement Program now under the Financial Systems Integration Office (FSIO) identified functional requirements that must be performed by agencies by Human and Resources W2 (F
37、orm W2 Wage and Tax Statement) and W4 (Form W4 Employees Withholding Allowance Certificate) actions. e. Employee Benefit Payment Processing. (1) Retirement. (2) Life Insurance (3) NASA Employee Benefits Association. (4) Federal Employees Health Benefits. (5) Thrift Savings Plan and Thrift Loans. (6)
38、 Employee direct deposits including for allotments. f. The following is handled through DOI through a series of electronic one way interfaces from DOI to the recipient organization with the exception of Employee Express and John Hancock Long Term Health Care where there is a two-way data exchange fr
39、om and to these entities. (1) EFT through Treasury to handle most payments. (2) Non-EFT payments distributed via printed check for disbursement through Treasury. (3) Retirement and insurance disbursements to OPM. (4) Central Personnel Data File (CPDF) for update of personnel information to OPM. (5)
40、Employee self-service Information to and from Employee Express. (6) Automated group health changes to OPM Electronic Health Benefits system. (7) Unemployment taxes for Unemployment Compensation. (8) Data to the Equal Employment Opportunity Report System. (9) Long term health care information to and
41、from John Hancock Long Term Health Care. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-(10) Employee health insurance reconciliation interface with Health Benefit Enrollment Reconciliation. (11) Saving bond file with the Federal Reserve (Bonds). (1
42、2) Social Security Administration (SSA) files for child support enforcement. (13) State of California Directory of New Hires and Quarterly Wage Data. (14) W-2 file with the Internal Revenue Service. g. The following are Interfaces with DOI FPPS and NASA Systems. (1) To Travel Manager for employee ve
43、rification and employee financial institution name and account number. (2) To and from Identity Management System for cyber security verification of employee data. (3) To and from the Technology Transfer System for award actions. (4) To the Workforce Information System (WIMS). (5) From the Labor Dis
44、tribution System with pass through codes for financial classification, to the Labor Distribution System with calculated payroll data. (6) From WebTADS to receive Time and Attendance Information. 2.3.8 Labor Cost Distribution. 2.3.8.1 General. The labor distribution process in summary is distribution
45、 of civil servant employees labor cost plus associated overhead type cost (fringe benefits, paid leave, etc) by financial classification structures. Due to full cost, NASAs labor distribution also must fairly and equitably allocate costs to projects and programs NASA has a standard labor distributio
46、n system, the ALDS, used by all Centers, NASA Shared Services Center (NSSC), and Headquarters. 2.3.8.2 Policy. NASA Policy for Labor Distribution is: a. To provide one labor distribution process as an integral part of the payroll system. b. To accumulate cost information for use in budgeting and con
47、trolling costs; performance measurement; determining fees and prices for services; assessing programs; and management decision making. Labor costs are an integral part of determining the cost of doing business. c. To accumulate cost to report workforce/labor information for full cost purposes, to un
48、derstand where people work and the related cost and for full cost accounting and management. d. To accumulate work units by cost object (e.g., organization and activity), and responsibility center and be provided to other systems performing cost accounting functions. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-e. To calculate, distribute and update NASA payroll so labor cost is recorded consistent with the benefiting activities as reflected in the NASAs Financial Classification Structure (F
