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NASA Ball NASA
Procedural
Requirements
NPR 9010.3
Effective Date: September 30, 2008
Expiration Date: September 30, 2016
COMPLIANCE IS MANDATORY

(NASA Only)

Subject: Financial Management Internal Control

Responsible Office: Office of the Chief Financial Officer


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Table 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. Financial Management Internal Control Program

1.1 Overview
1.2 Agency Requirements
1.3 Roles and Responsibilities
1.4 Internal Control Requirements
1.5 Financial Management System Controls
1.6 Internal Control Standards
1.7 Control Objectives for Accounting Transactions.
1.8 Internal Control Approach

Chapter 2. Internal Control and Quality Assurance Reviews

2.1 Overview
2.2 Agency Requirements
2.3 Internal Control Reviews
2.4 Quality Assurance Reviews

Chapter 3. Risk Assessment of Financial Operations

3.1 Overview
3.2 Agency Requirements
3.3 Roles and Responsibilities
3.4 Risk Assessment of Financial Operations

Chapter 4. Improper Payments and Recovery

4.1 Overview
4.2 Agency Requirements
4.3 IPIA Requirements
4.4 Recovery Auditing Act Requirements

Chapter 5. Audit Liaison and Financial Information Requests

5.1 Overview
5.2 Agency Requirements
5.3 Roles and Responsibilities

Appendix A. Definitions

Appendix B. Description of Authority and Applicable Documents


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