Nodis3.gsfc.nasa.gov



|[pic] |NASA |NPR 9130.1A |

| |Procedural |Effective Date: July 8, 2021 |

| |Requirements |Expiration Date: July 8, 2026 |

Subject: NASA Financial Information Systems

Responsible Office: Office of the Chief Financial Officer

Table of Contents

Preface

P.1 Purpose

P.2 Applicability

P.3 Authority

P.4 Applicable Documents and Forms

P.5 Measurement/Verification

P.6 Cancellation

Chapter 1. Agency Financial Systems

1.1 Overview

1.2 Agency Requirements for Financial Information Systems

1.3 Objectives

1.4 Roles and Responsibilities

Chapter 2. Integrated Financial Management Systems

2.1 System Roles and Responsibilities

2.2 Integration of NASA’s Financial Management System Within Enterprise Architecture (EA)

Chapter 3. Federal Requirements for Financial Management Systems

3.1 Federal Managers’ Financial Integrity Act (FMFIA) Requirements

3.2 Office of Management and Budget (OMB) Guidance on FMFIA Requirements

3.3 Requirements of Data Submissions Under the Federal Funding Accountability and Transparency Act (FFATA) and Digital Accountability and Transparency Act (DATA Act)

Chapter 4. System Development and Change Management

4.1 Overview

4.2 Agency Requirements

Appendix A. Definitions

Appendix B. Acronyms

Appendix C. References

Preface

P.1 Purpose

This NASA Procedural Requirement (NPR) establishes the financial management requirements for the development, operation, evaluation, and reporting of Agency financial systems.

P.2 Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to the Jet Propulsion Laboratory, a Federally Funded Research and Development Center, other contractors, recipients of grants and cooperative agreements, and parties to other agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.

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

c. 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 materials.

P.3 Authority

a. Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902.

b. Budget and Accounting Procedures Act of 1950, 31 U.S.C. §§ 3512 and 3513.

0. Federal Managers’ Financial Integrity Act (FMFIA) of 1982, 31 U.S.C. §3512.

0. Executive Agency Accounting and Other Financial Management Reports and Plans, 31 U.S.C, § 3512 (d)(1).

0. Digital Accountability and Transparency Act (DATA Act) of 2014 (31 U.S.C. 6101 note).

0. Information Security, 44 U.S.C. Ch. 35 subch. III.

0. Federal Financial Management Improvement Act (FFMIA) of 1996, Pub. L 104-208, 110 Stat. 3009 (1996).

0. Federal Funding Accountability and Transparency Act (FFATA) of 2006, Pub. L. 109-282, 120 Stat. 1186 (2006).

0. Office of Management and Budget (OMB) Circular No. A -11, Preparation, Submission and Execution of the Budget (07/10/2020).

0. OMB Circular No. A-123, app. D, Compliance with the Federal Financial Management Improvement Act of 1996 (09/20/2013).

0. OMB Circular No. A -130, Managing Federal Information as a Strategic Resource (07/28/2016).

0. OMB Circular No A -134, Financial Accounting Principles and Standards (05/20/1993).

0. OMB Circular No. A -136, Financial Reporting Requirements (08/27/2020).

0. OMB Memorandum M-13-23, Compliance with the Federal Financial Management Improvement Act of 1996 (9/20/2013).

0. Treasury Financial Manual (TFM), Volume 1, pt. 6, ch. 9500, Revised Federal Financial Management System Requirements.

0. NPD 9010.2, Financial Management.

P.4 Applicable Documents and Forms

a. NPD 2830.1, NASA Enterprise Architecture.

b. NPR 2800.1, Managing Information Technology.

a. NPR 9010.3, Financial Management Internal Control.

b. Federal Accounting Standards Advisory Board (FASAB).

0. Statement of Federal Financial Accounting Standard (SFFAS) 34, The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board.

P.5 Measurement/Verification

Quality assurance reviews and 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

NPR 9130.1, NASA Information Systems, dated September 30, 2008.

Chapter 1. Agency Financial Management Systems

1.1 Overview

1.1.1 The National Aeronautics and Space Administration (NASA) programmatic and institutional communities rely on financial management systems for support in areas such as budgeting, financial accounting, funds control, cash and cost management, and financial reporting activities.

1.1.2 NASA’s financial management will comply with Federal requirements affecting the design and operation of the Agency’s financial management systems.

1.1.3 This chapter describes financial system requirements as they apply to NASA’s financial management.

1.2 Agency Requirements for Financial Management Systems

1.2.1 NASA’s policy is to make the best use of financial management systems to initiate, record, process, and report transactions to support Agency missions in making business decisions and to provide transparency to the public. These systems will help ensure the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

1.2.2 Responsible management at the Agency will comply with Federal requirements related to financial management systems to:

a. Ensure the Agency’s financial management systems are in substantial compliance with Authority and Functions of Agency Chief Financial Officers, 31 U.S.C. § 902 (a)(3) and the Federal Financial Management Improvement Act of 1996, Pub. L. 104-208.

b. Provide an assessment within the assurance statement of the annual Agency Financial Report (AFR) whether the overall adequacy and effectiveness of internal controls of the Agency’s financial systems comply with OMB’s guidance of the Federal Managers’ Financial Integrity Act of 1982, 31 U.S.C. § 3512 (c)(d), and the Agency’s submissions under the Digital Accountability and Transparency Act of 2014 (DATA Act), Pub. L.113-101. Additional information on NASA’s Assurance Statement is available in NPR 9010.3, Financial Management Internal Control.

1.3 Objectives

1.3.1 The primary goals and objectives for NASA financial systems are to support the Office of the Chief Financial Officer (OCFO) and NASA for:

a. Complete, reliable, consistent, and timely information prepared uniformly and responsive to the financial information needs of NASA management.

0. Integration of accounting and budgeting data.

0. Effective and efficient financial management tools to support NASA’s mission.

0. Accurate transaction processing and reporting.

0. Funds controls.

0. Financial integrity and cost control.

0. Operations reports supporting measurement against financial standards.

1.4 Roles and Responsibilities

1.4.1 Agency Chief Financial Officer (CFO). OMB and Congress chartered the CFO with broad responsibilities for financial systems, making the CFO the key decision maker for managing and implementing changes to these systems. The CFO shall manage and be directly responsible for all financial management systems; evaluate and approve the design, budget, development, implementation, operation, and enhancement of Agency-wide and Agency component accounting, financial, and asset management systems; and ensure that the systems comply with applicable Federal laws and regulations and generally accepted accounting principles and accounting standards. The OCFO shall:

a. Function as the business process owner and decision maker for the development and enhancement of NASA’s financial systems.

b. Work collaboratively with the Chief Information Officer (CIO) to use the NASA EA as the basis for the Agency’s Information Technology (IT) financial management planning.

a. Work collaboratively with the CIO on NASA’s Technology Business Management (TBM) implementation solution(s) in alignment with NASA’s EA.

b. Support the CIO to meet IT Investment reporting specified in the IT Capital Planning Guidance.

1.4.2 The Director, Agency Financial Systems Office (AFSO) reports through the Associate Chief Financial Officer (ACFO), Agency Financial Operations and is responsible for:

a. When requested, providing system expertise to NASA managers with financial management responsibility and assisting in the evaluation of a proposed modification(s) to financial system processes.

0. Authorizing all proposed software changes that affect NASA’s financial system, before program changes can be made to the Agency’s financial system of record.

0. Representing the OCFO on the Financial Applications Portfolio Management Board (F-APMB), as an active partner with other Agency-wide representatives operating under the governance of the Office of the Chief Information Officer’s (OCIO) Applications Program Board (APB). See paragraph 2.2.2.

0. Collaborating with the OCIO to meet the financial system requirements of the National Institute of Standards and Technology (NIST), with a strategic focus on NIST requirements for account management and separation of duties.

0. Maintaining financial records in alignment with records management and privacy policies.

1.4.3 The Director, Agency Quality Assurance Division (QAD) is responsible to ensure internal control assessments of the Agency’s financial systems, that are required as part of the annual Agency Statement of Assurance, have been conducted in accordance with OMB Circular No. A-123, app. D, Compliance with the Federal Financial Management Improvement Act of 1996 (09/20/2013).

1.4.4 NASA managers with financial management responsibility shall evaluate NASA’s financial system to ensure appropriate processes are in place to effectively execute transactions within their functional areas of responsibilities. This review provides assurance that NASA’s financial systems are in substantial compliance with Federal requirements, including OMB and Treasury directives for financial systems.

1.4.5 As chartered by the Congress and OMB, the CIO provides the leadership, vision, communication, coordination, and innovation necessary to maximize Government effectiveness in using IT. The Agency CIO is the key decision maker for technical judgments concerning financial systems and is responsible for:

a. Leading the Agency’s EA and standards, which defines how NASA’s mission and institutional requirements and operations are aligned within IT capabilities and systems. (Additional information on EA is available in NPD 2830.1, NASA Enterprise Architecture and NPR 2800.1, Managing Information Technology).

0. Maintaining the Agency’s IT and cybersecurity and providing technology support to the CFO in records management and privacy policy implementation efforts.

0. Managing a full life-cycle IT governance process, which includes ensuring IT investments align with NASA mission and institutional requirements.

0. Working jointly with the CFO through the F-APMB to manage NASA financial system implementation, changes, and use.

0. Working collaboratively with the CFO on NASA’s TBM implementation solution(s) in alignment with NASA’s EA.

0. Working collaboratively with the CFO in meeting IT Investment reporting specified in the IT Capital Planning Guidance.

1.4.6 Application Program (AP) is responsible for managing operations for the CIO that support business systems and processes and to reengineer, if needed, new requirements requested by the OCFO to conform within NASA’s EA.

Chapter 2. Integrated Financial Management Systems

2.1 System Roles and Responsibilities

2.1.1 The responsibility for NASA’s financial management system is jointly managed through a collaborative effort between the CFO and the CIO.

a. NASA’s financial management is required to use the NASA EA as the basis for its financial system planning.

b. The CFO shall assess and determine the business requirements for NASA’s integrated financial system in the areas of financial management processes, financial data integrity and audit controls, and financial reporting.

c. The CIO is responsible for leading the Agency’s long-term strategic integration of NASA’s financial and nonfinancial information systems within an EA that supports the Agency’s Planning, Programming, and Budget Execution (PPBE) processes. (Additional information is available on EA in NPD 2830.1 and OCIO’s responsibilities in NPR 2800.1.)

2.2 Integration of NASA’s Financial Management Systems within EA

2.2.1 As part of the CIO’s responsibility to manage a full life-cycle IT governance process, NASA’s APB engages in strategic planning to ensure all NASA systems integrate efficiently within the Agency’s EA framework.

2.2.2 The Agency CFO coordinates implementations and changes to existing financial management systems through the F-APMB, which reports to the APB.

2.2.2.1 The F-APMB is responsible for assessing the functionality of the Agency’s long-term strategic financial systems portfolio in order to:

a. Meet OCFO’s future requirements.

0. Maintain acceptable levels of risk and quality of service.

0. Minimize cost to the Agency.

2.2.2.2 The F-AMPB is responsible for integrating financial systems within the Agency’s EA to:

a. Share common data through NASA Structure Management (NSM). NSM is a single, integrated programmatic and institutional data management structure that supports the Office of the Chief Engineer (OCE) in determining the appropriate management requirements for programs and projects. NSM enhances project management in constructing a Work Breakdown Structure (WBS) matching financial and programmatic structures. Meta Data Manager (MDM) is the system used to track changes to the NSM.

0. Perform financial functions and automatically exchange data with other systems. NASA integrates financial information processed in subsidiary or feeder systems with its financial management system to enable accurate and complete transaction postings to the United States Standard General Ledger, in compliance with the requirements in Treasury’s Financial Manual.

0. Promote control of resources, information quality, and performance review through uniformity of features and internal system controls providing validation of data throughout the system components.

2.2.3 NASA Financial Management Business Process. NASA will maintain one centralized integrated financial management system that serves as its official system of record and aligns with Agency financial business processes for which the CFO is the key business process owner.

2.2.3.1 If gaps are identified in the functionality provided by the central financial system, the OCFO may choose to establish additional systems to address these specific process needs. To reduce the risk that these subsystems may lead to inconsistent views of financial information, they will be designed so as not to house redundant financial data or call into question the authoritative source of any financial data.

2.2.4 CFO as Business Process Owner. The CFO is the key business process owner for the Core Financial System functions and elements of any system, subsystem, feeder system, or system routine that supports a NASA financial business process. Such systems include any that:

a. Support the direct business processes of the CFO.

0. Perform ancillary calculations, functions, tracking, or other activities primarily for, or related to, the business processes of the CFO.

2.2.5 Integrated Financial Management Systems Architecture. The following are effective design characteristics:

a. Common Data Elements. NASA systems will use standard data classification which requires:

1) Developing standard data definitions and formats.

2) Capturing, sharing, and storing common data elements recorded through financial system processing events among systems for meeting reporting requirements and use in subsequent processing.

3) Abiding by Federal requirements for Government-wide information standards including the U.S. Government Standard General Ledger, Government-wide Treasury Account Symbol (GTAS) Adjusted Trial Balance System, and other Treasury reporting requirements.

a. Common Transaction Processing. NASA systems use common processing techniques among systems for similar transactions. Such consistency streamlines subsequent processing efforts.

b. Consistent Internal Controls. NASA systems use internal controls for data entry, transaction processing, and reporting to ensure the integrity of data, information, and the protection of NASA resources.

c. Efficient Transaction Entry. The design of financial management systems will accommodate single entry points across systems to eliminate duplicate data entry.

Chapter 3. Federal Requirements for Financial Management Systems

3.1 FMFIA Requirements

3.1.1 Per 31 U.S.C. § 3512, Federal agencies are required to establish ongoing evaluations and reports of the adequacy of the systems of internal accounting and administrative controls.

3.1.2 As described in the Executive Agency Accounting and Other Financial Management Reports and Plans, 31 U.S.C, § 3512 (d)(1), OMB is responsible for establishing guidance for Federal agencies to follow in meeting the requirements of 31 U.S.C. § 3512.

3.2 OMB Guidance on FMFIA Requirements

3.2.1 On September 30, 2013, OMB issued OMB Memorandum M-13-23, Compliance with the Federal Financial Management Improvement Act of 1996.

a. As described in the OMB Memorandum M-13-23, Agencies were required to make note of the following changes:

4) OMB Circular No. A-127, Financial Management Systems was rescinded. OMB stated the purpose for the rescission of Circular No. A-127 was to reduce the cost, risk, and complexity of financial system modernizations.

5) Previous Federal system requirements issued by the Financial Systems Integration Office (FSIO) (and prior to FSIO, the Joint Financial Management Improvement Program (JFMIP)) were no longer OMB requirements for financial management systems.

6) The terminology for Federal Agency financial systems was changed by OMB. The term “core financial systems” was replaced with “financial systems.” See Appendix A of this NPR for the new terminology and definitions.

0. Designated the U.S. Treasury (in place of FSIO) to be responsible for developing and maintaining a revised set of financial management system requirements.

0. The following sources are to be used by Federal agencies for requirements on compliance to 31 U.S.C. § 3512:

7) OMB Circular No. A-123, Appendix D, Compliance with the Federal Financial Management Improvement Act of l996 (09/20/2013).

8) OMB Circular No. A-130, Managing Federal Information as a Strategic Resource.

9) U.S. Treasury Financial Manual (TFM), Chapter 9500, Revised Federal Financial Management System Requirements for Fiscal Reporting.

10) U.S. Government Standard General Ledger (USSGL) at the transaction level.

3.2.2 As described in OMB Circular No. A-123, Appendix D, Federal Agencies are required to establish and maintain financial management systems that substantially comply with all the following requirements:

a. Federal Financial Management System (FFMS) requirements in the following three areas:

(1) Reliable Financial Reporting. The objectives of financial reporting include reliable, timely, and accurate financial information and reporting on the Federal agency, including maintaining internal control over financial reporting and financial system security.

(2) Effective and Efficient Operations. The objectives of effective and efficient operations include maintaining cost-effective financial operations and ensuring resources are safeguarded against waste, loss, and misuse.

(3) Compliance with Applicable Laws and Regulations. Compliance objectives ensure financial transactions are consistent with laws, regulations, and policies.

0. Applicable Federal Accounting Standards. Financial management systems are required to maintain accounting data that is reported in accordance with Generally Accepted Accounting Principles (GAAP).

11) The Federal Accounting Standard Advisory Board (FASAB) is designated by the American Institute of Certified Public Accountants (AICPA) as the source of GAAP for Federal reporting entities.

12) As described in the Statement of Federal Financial Accounting Standard (SFFAS) 34, The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board, FASAB accounting principles are categorized in descending order of authority.

0. The USSGL at the transaction level. Federal agencies are required to record financial events by applying the requirements of the USSGL guidance in the TFM. This is clarified further:

13) Application of the USSGL at the transaction level means that each time an approved transaction is recorded in NASA’s financial management system, it generates the appropriate general ledger accounts for posting the transaction according to the rules defined in the USSGL guidance.

14) Individual transactions may be recorded in the financial system in detail or in summary, as long as the transaction is traceable to the transaction source.

3.2.3 Internal Audits and Reporting

a. Federal agencies are required to conduct ongoing evaluations and reports on the adequacy of their systems of internal accounting and administrative control, to be in compliance with 31 U.S.C. § 3512. See NPR 9010.3 for more details.

0. This evaluation includes a review of the Federal agency’s financial management systems to determine if they are in compliance with Governmentwide requirements, as part of Management’s Statement of Assurance in the AFR.

3.3 Requirements of Data Submissions under the FFATA and DATA Acts

3.3.1 FFATA and DATA Act

a. Federal Funding Accountability and Transparency Act (FFATA) of 2006, Pub. L. 109-282, requires Federal agencies to increase the transparency and accountability of Federal contracts and financial assistance awards by displaying Federal contract, grant, loan, and other financial assistance on a publicly accessible and searchable Web site.

0. DATA Act was an expansion of FFATA. It requires Federal agencies to also publicly report expenditures and to link contract, loan, and grant spending information to Federal programs.

3.3.2 Requirements of the DATA Act. NASA managers who are responsible for DATA Act submissions will:

a. Comply with DATA Act requirements for Governmentwide financial data standards in defining reporting elements, which are issued by the U.S. Department of the Treasury.

0. Review and certify the accuracy of Agency data submitted to public Federal databases under the DATA Act.

Chapter 4. System Development and Change Management

4.1 Overview

This chapter establishes requirements for making proposed changes to existing OCFO financial management systems.

4.2 Agency Requirements

4.2.1 Changes to existing NASA CFO policies, processes, operations, and systems will be approved in accordance with the CFO Governance. The CFO Governance Structure is defined as follows:

a. Financial Executive Round Table.

b. Financial Steering Group.

c. F-APMB.

d. Financial Process Teams.

4.2.2 The Financial Executive Round Table reviews and approves proposed changes to existing CFO policy, processes, and systems/requirements.

4.2.3 The Financial Steering Group develops/concurs on recommendations to be presented to the Financial Executive Round Table for approval and to support the CFO with the implementation of approved decisions made by the Financial Executive Round Table. If the course of action has systems implications, then the Financial Steering Group will coordinate with the F-APMB to ensure the development of requirements are consistent with CIO standards.

4.2.4 The F-APMB coordinates with the Financial Steering Group for the development of new or proposed changes to CFO policy, processes, and systems/requirements efforts. The F-APMB will work with the Financial Process Teams consisting of financial subject matter experts (SMEs) from across the Agency.

4.2.5 The AP delivers an integrated customer support function that consolidates the majority of the application support elements for the Agency’s information systems.

4.2.6 The roles and responsibilities, service level commitments, and associated performance standards between the AP and the Financial Steering Group (acting as a proxy for the NASA financial user community) are defined annually through a Service Level Agreement.

4.2.7 All financial system change requests, which are approved via the AP, but do not require CFO approval, are reviewed by the F-APMB to ensure that changes needing CFO concurrence are presented to the CFO for concurrence.

Appendix A. Definitions

Business Process. A business process is a collection of activities that takes one or more types of input and creates an output that is of value to the customer.

Business Process Owner. The business process owner is responsible for conducting the business that a financial management system supports. A key business process owner understands, in detail, activities, stakeholder requirements, performance needs, work requirements, and other business processes related to a business function for which they are responsible. A business process owner is a decision maker for the use and management of a system, which supports a business function for which they are responsible.

Business Warehouse. The Business Warehouse is a Web-based reporting tool that enables Agency-wide data analysis from the Agency core financial system and other business applications.

Core Financial System. This system forms the backbone for NASA’s integrated financial management system. It provides common processing routines, supports common data for critical financial management functions affecting NASA and maintains the required financial data integrity control over financial transactions, resource balances, and other financial systems. The core financial system supports general ledger management, funds management, payment management, receipt management, and cost management. The system receives data from other financial systems and from direct user input, and it provides data for financial performance measurement and analysis and for financial statement preparation. The core financial system provides NASA’s OCFO with a comprehensive enterprise resource planning (ERP) and financial management system. The core financial system is used to provide a centralized accounting and budgeting structure for transaction entries, reporting, and decision making. The core financial system functions include:

• General Ledger Management is the central function of the core financial system. The general ledger is the highest level of summarization and will maintain account balances by the accounting classification elements established in the core financial system management function. It systematizes the accounting business function for the CFO.

• Funds Management is the function to ensure that NASA does not obligate or disburse funds in excess of those appropriated, apportioned, or allotted. It systematizes the budget execution business function for the CFO.

• Payment Management is the function that provides appropriate control over all payments made by or on behalf of NASA.

• Receivable Management is the function that supports activities for recognizing and recording debts due to NASA or other components of the Government, performing follow-up actions to collect on these debts, and recording cash receipts.

• Cost Management is the function that measures the total cost and revenue of NASA programs and their various elements, activities, and outputs.

• Reporting provides financial information for many uses. NASA uses financial reports to help manage programs, prepare and monitor budgets, provide a basis for decision making, and meet requirements for internal and external reporting requirements.

• Systems Management ensures that the capabilities exist to capture, classify, process, and report the financial activity of Federal agencies. NASA financial systems architecture will comply with the Federal Financial Management Systems Requirements.

Feeder System. A feeder system is an independent information system that transmits data to another system via an interface.

Financial Management System. A financial management system includes the overall financial operation, reflecting the people, processes, and technology to capture, classify, summarize, and report data in a meaningful manner to support business decisions. It includes hardware and system software applications, personnel, procedures, data, and reporting functions. The financial management system can be fully integrated with other management information systems (i.e., mixed systems) where transactions automatically interface with the accounting general ledger.

Financial System. The financial system is an information system or set of applications that comprise the accounting portion of the financial management system that maintains all summary or detailed transactions resulting from budgetary and proprietary financial activity. The financial system encompasses processes and records that:

• Identify and record all valid transactions.

• Provide timely transactions in sufficient detail to permit proper classification of transactions for financial reporting.

• Measure the value of transactions in a manner that permits recording their proper monetary value in the financial statements.

• Determine the time period in which transactions occurred to permit recording of transactions in the proper accounting period.

Information System. The organized collection, processing, transmission, and dissemination of information in accordance with defined procedures, whether automated or manual. Information systems include non-financial, financial, and mixed systems.

Integrated System. A system in which separate programs perform separate functions with communication and data-passing between functional programs performing standardized I/O routines and a common database. Such systems allow flexibility in addition/revision/deletion of various processing functions without disrupting the entire system.

Mixed System. A mixed system is a hybrid of financial and non-financial portions of the overall financial management system. Examples of mixed systems are payment and invoice systems, procurement systems, receivable systems, loan systems, grants systems, payroll systems, budget formulation systems, billing systems, property management systems, travel systems, or other mission operational systems that impact a financial system.

Appendix B. Acronyms

ACFO – Associate Chief Financial Officer

AFR – Agency Financial Report

AICPA – American Institute of Certified Public Accountants

AP – Application Program

APB – Applications Program Board

AFSO – Agency Financial Systems Office

CIO – Chief Information Officer

CFO – Chief Financial Officer

EA – Enterprise Architecture

DATA – Digital Accountability and Transparency Act

DCFO – Deputy Chief Financial Officer

F-APMB – Financial Applications Portfolio Management Board

FASAB – Federal Accounting Standards Advisory Board

FFATA – Federal Funding Accountability and Transparency Act

FFMS – Federal Financial Management System

FMFIA – Federal Managers’ Financial Integrity Act

FSIO – Financial System Integration Office

GAAP – Generally Accepted Accounting Principles

IT – Information Technology

JFMIP – Joint Financial Management Improvement Program

MDM – Meta Data Manager

NASA – National Aeronautics and Space Administration

NIST – National Institute of Standards and Technology

NPD – NASA Policy Directive

NPR – NASA Procedural Requirements

NSM – NASA Structure Management

OMB – Office of Management and Budget

OCE – Office of the Chief Engineer

OCFO – Office of the Chief Financial Officer

OCIO – Office of the Chief Information Officer

PPBE – Planning, Programming, and Budget Execution

QAD – Quality Assurance Division

SFFAS – Statement of Federal Financial Accounting Standards

SME – Subject Matter Expert

TFM – Treasury Financial Manual

U.S.C. – United States Code

USSGL – United States Standard General Ledger

WBS – Work Breakdown Structure

Appendix C. References

C.1 Budget and Accounting Procedures Act of 1950, 31 U.S.C. §§ 3512 and 3513.

C.2 Federal Managers’ Financial Integrity Act (FMFIA) of 1982, 31 U.S.C. § 3512. Amends the Accounting and Auditing Act of 1950 requiring ongoing evaluations and reports of the adequacy of the systems of internal accounting and administrative controls for Federal agencies to safeguard against waste and misuse of Agency funds and property.

C.3 Digital Accountability and Transparency Act (DATA Act) of 2014, Pub. L.113-101, 128 Stat 1146 (2014). (31 U.S.C. 6101 note.)

C.4 Information Security, 44 U.S.C. Chapter 35 subch. III.

C.5 OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget (6/28/2019). Prescribes the reporting requirements for the management of information resource systems.

C.6 OMB Circular No. A-123, Compliance with the Federal Financial Management Improvement Act of 1996 (9/20/2013). In conjunction with OMB Circulars No. A-127 and No. A-130, Circular No. A-123 prescribes management responsibility for internal controls, including those for information systems.

C.7 OMB Circular No. A-130, Managing Federal Information as a Strategic Resource (07/28/2016). Prescribes policies for the management of information resources systems.

C.8 OMB Circular No A-134, Financial Accounting Principles and Standards (05/20/1993). Establishes the policies and procedures for approving and publishing financial accounting principles and standards.

C.9 OMB Circular No. A-136, Financial Reporting Requirements (07/30/2018). Establishes a central point of reference for all Federal financial reporting guidance for Executive Branch departments, agencies, and entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PAR) under the Chief Financial Officers Act of 1990 (“CFO Act”) (Pub. L. No. 101-576), the Accountability of Tax Dollars Act of 2002 (“ATDA”) (Pub. L. No. 107-289), and annual management reports under the Government Corporations Control Act (31 U.S.C. § 9101 et seq.).

C.10 OMB Memorandum M-13-23, Compliance with the Federal Financial Management Improvement Act of 1996 (9/20/2013).

C.11 Treasury Financial Manual (TFM), Volume 1, pt. 6, ch. 9500, Revised Federal Financial Management System Requirements.

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