REG NASA NPR 9010 2 REV A-2012 The Continuous Monitoring Program and Financial Management Operating Procedures.pdf

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1、NASA Procedural Requirement NPR 9010.2A Effective Date: August 9, 2012 Expiration Date: August 9, 2017 _ The Continuous Monitoring Program and Financial Management Operating Procedures _ Responsible Office: Office of the Chief Financial Officer Provided by IHSNot for ResaleNo reproduction or network

2、ing permitted without license from IHS-,-,-2 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. Continuous Monitoring Program (CMP) 1.1 Overview 1.2 CMP Objectives 1.3 CMP Contents 1.4 Cont

3、rol Activities 1.5 Reporting Requirements 1.6 CMP Roles and Responsibilities Chapter 2. Financial Management Operating Procedures (FMOPs) 2.1 FMOP Objectives 2.2 FMOP Contents 2.3 FMOP Roles and Responsibilities Appendix A. Acronyms Provided by IHSNot for ResaleNo reproduction or networking permitte

4、d without license from IHS-,-,-3 Preface P.1 Purpose This NASA Procedural Requirements (NPR) document provides the financial management policy requirements for financial management operating procedures (FMOP) and the continuous monitoring program (CMP). NASA is required to establish Agency-level gui

5、dance, resulting in a high standard of financial data integrity. P.2 Applicability a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. b. In this directive, all document citations are assumed to be the latest vers

6、ion, 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” d

7、enotes expected outcome, and “are/is” denotes descriptive material. P.3 Authority a. Chief Financial Officers Act of 1990, 31 U.S.C. 902(a)(5). b. Office of Management and Budget (OMB) Circular No. A-123, Managements Responsibility for Internal Control. c. NASA Policy Directive (NPD) 9010.2, Financi

8、al Management. P.4 Applicable Documents and Forms a. CMP Manual. b. FMOP Documents. 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. Pr

9、ovided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-4 P.6 Cancellation NPR 9010.2, Financial Management Operating Procedures and the Continuous Monitoring Program, dated September 30, 2008. /S/ Pamela Hanes NASA Deputy Chief Financial Officer (Finance) Pro

10、vided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-5 CHAPTER 1. Continuous Monitoring Program (CMP) 1.1 Overview 1.1.1 This chapter sets forth requirements regarding CMP activities that are required to be performed for all NASA Centers for their associated

11、 Business Areas. These activities consist of the review and analysis of NASAs financial data to identify inaccurate data, abnormal balances, account relationship differences, and other financial reporting anomalies. Specific procedures or control activities are provided within the FMOP or CMP. 1.1.2

12、 NASA is to ensure that various tools and methods are used to thoroughly analyze and review the financial data reported both internally and externally. Our financial data is important in making mission critical decisions to ensure adequate resources are available and properly used. To ensure the mos

13、t accurate financial data, NASAs accountants, and financial managers shall institute a rigorous and comprehensive review and analysis process. 1.1.3 Upon completion of the review and analysis of the financial data, each NASA Center Chief Financial Officer shall ascertain these reviews have been cond

14、ucted and certify that all required reconciliation procedures have been performed. A resolution plan should be prepared for exceptions and unreconciled differences that require an explanation. 1.2 CMP Objectives 1.2.1 The CMP provides an overall framework of management controls that NASA uses to ass

15、ess and evaluate: c. Internal controls. d. Compliance with Generally Accepted Accounting Principles (GAAP). e. Evidence that balances and activity reported in its financial statements are auditable, accurate, and complete. 1.2.2 The CMP is used to ensure that errors and/or discrepancies are identifi

16、ed, tracked, and corrected in a timely manner. It also ensures that there are ongoing management reviews and validations of financial data and internal controls. The reconciliations/work papers for each control activity are maintained as documentation and evidence the activity was performed. The doc

17、umentation contains the source of the information provided, including the title of reports and report description when available. Supporting documents for the reconciliations are maintained at the Centers/Agency/ NASA Shared Services Centers (NSSC) and accessible on request. The CMP can be found on

18、the Agency Office of the Chief Financial Officer (OCFO) Web site at http:/www1.nasa.gov/offices/ocfo/nasaonly/cmp.html. 1.3 CMP Contents 1.3.1 The chapters in the CMP are designed to capture control activities for entire business processes for specific accounts. As a result, each chapter may address

19、 multiple related line items in the financial statements. Each chapter also includes the proprietary and budgetary accounts Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-6 that relate to the business process. For example, the CMP chapter for accoun

20、ts receivable includes proprietary and budgetary receivables, revenues, and customer advances because all of these transactional events are generated within the accounts receivable business process. 1.3.2 The CMP includes the following: 1.3.2.1 Financial statement line item reference. References all

21、 basic financial statement lines that are supported by the section. 1.3.2.2 General ledger accounts reference. Lists proprietary accounts with related budgetary accounts (the budgetary accounts are indented to show the relationships). 1.3.2.3 Management assertions. All management assertions for the

22、financial statement line items are listed. 1.3.2.4 Control objective (for each section and entire document). The objective is provided to detect misstatements in significant financial statement/reporting assertions and Required Supplementary Stewardship Information. 1.3.2.5 Financial reporting objec

23、tives. The list includes the GAAP financial reporting objectives that the control activities support. 1.3.2.6 Control activities. Defines and sets standards for all control activities that collectively support the management assertions/control objective and financial reporting objective for the sect

24、ion. Each control activity is assigned a number related to the CMP chapter and a brief description. The standards for each activity are defined as follows: 1.3.2.6.1 Purpose of reconciliation. Describes why the reconciliation is performed. Explanations are provided if there is some unique aspect of

25、this activity. 1.3.2.6.2 Frequency. Includes information on how often reconciliation is performed (daily/weekly/monthly/quarterly). Some more in depth data analysis/review activities are scheduled to allow extended periods for performing the activity before quarterly reporting. 1.3.2.6.3 Roles and R

26、esponsibilities (Control Activities). a. Centers are responsible for preparing and approving the control activities that they perform. Centers are also responsible for the analytical review and approval of control activities performed by the NSSC and Control Activity Certifications prepared by the N

27、SSC. The NSSC is responsible for providing and performing activities listed in the CMP Appendix. b. Agency OCFO Financial Management Division is responsible for reviewing specific NASA consolidated activities listed in the CMP Appendix. Business Area 01 is not reported as a Center. It is currently u

28、sed to report some Agency-level data, such as depreciation, imputed cost, and warrants (All CMP activities related to Business Area 01 will be handled by the Agency OCFO). Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-7 1.3.2.6.4 Procedures/data so

29、urces. This section provides information on the standard data sources that are to be used for the control activity. It also provides the transaction codes all Centers are expected to use in order to ensure that all results are based on consistent data. a. External data source. If an external data so

30、urce (i.e. Treasury reported confirmations) is needed, it is listed. b. Transaction code. Systems, Applications and Products in Data Processing (SAP) and/or Business Warehouse (BW) transaction codes are included. c. Transaction description. Description of the transaction(s) used. d. Accounting perio

31、ds to be analyzed. Generally either year to date (one-current) or inception to date (zero-current) periods apply. e. Other selection criteria. Selection attributes for the reports (i.e. accounts, fund type). f. Analysis/review procedure to be performed. This section states the procedure to be perfor

32、med. 1.3.2.6.5 Standards. What is expected (i.e. no reconciliation differences). 1.3.2.6.6 Thresholds for differences/exceptions. Thresholds represent the absolute cumulative value of differences at the account, fund level and trading partner level (for vendor/customer related accounts) within a bus

33、iness area. (These are performance measures). Thresholds for month end, quarter end and year end differences are provided. 1.3.2.6.7 Valid Reconciling Items/Permanent Items. Also listed are known conditions that may exist temporarily or permanently, causing a difference when executing a control acti

34、vity. The listed conditions do not result in a significant exception for reporting purposes. Exception levels are provided in the CMP Manual. 1.3.3 Additional information on how to post transactions and execute reports is available through the Enterprise Performance Support System (EPSS). Provided b

35、y IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-8 1.4 Control Activities 1.4.1 The control activities shall be performed for each individual business area except where Agency is indicated. The following are the business areas: Business Area Center 10 Headquart

36、ers 21 Ames Research Center 22 Glenn Research Center 23 Langley Research Center 24 Dryden Research Center 51 Goddard Space Flight Center 55 NASA Management Office 62 Marshall Space Flight Center 64 Stennis Space Center 72 Johnson Space Center 76 Kennedy Space Center 1.4.2 The NSSC Working Capital Fu

37、nd entity is responsible for its own operations for purposes of CMP compliance (Business Area 11). Where the NSSC is listed under “Responsibility” this is in reference to the services provided to the Centers by the NSSC Service Delivery. 1.4.3 Business Area 77 is for External Reporting Branch Quarte

38、rly Journal Voucher Adjustments. 1.5 Reporting Requirements 1.5.1 The Center Reporting Matrix shall be submitted to NASA Headquarters Agency OCFO on a monthly basis. This is a standard form used by Centers to report results of control activities and certify that all activities have been completed. T

39、hese forms are analyzed and evaluated by both Headquarters and Center management. NASA has implemented a quality control process that involves periodically visiting the Centers or receiving CMP review packages to validate that the reported results are supportable and accurate. If, after these review

40、/processes, all results are within performance measures and all control activities have been completed, then NASA will have demonstrated that it has management and internal controls that provide for reliable financial statements prepared in accordance with GAAP. The reconciliations and other procedu

41、res performed as part of each control activity also provide documentation of balances and activities needed for audit purposes. 1.5.2 The Centers are required to submit the Chief Financial Officer (CFO) Certification, signed Control Sheets, Fluctuation Analysis, Analytical Review of Financial Statem

42、ent lines and the Center Reporting matrix (formats provided in the Appendix of the CMP Manual) for all Control Activities to the Financial Management Division by the 14th calendar day of each month. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-9 1

43、.6 CMP Roles and Responsibilities 1.6.1 The NASA Agency Deputy Chief Financial Officer, Finance or Official designee shall: a. Establish and be responsible for all reconciliations at the Agency level. b. Analyze and evaluate the results of the monitoring activities through comparison to policy stand

44、ards and performance metrics. c. Evaluate the results of control activities. d. Coordinate and monitor the development and submission of reconciliations. e. Provide guidance relative to the continuous monitoring process. 1.6.2 The NASA Center Chief Financial Officer shall: a. Establish responsibilit

45、y for review and reconciliation activities. b. Ensure timely completion and submission of periodic review and reconciliation activities on a monthly basis. c. Ensure correctable items identified through the control activities are corrected by the Center in a timely manner. d. Provide a monthly NASA

46、Center Certification to ensure all control activities have been performed and results are consistent with the standards set forth for each activity. The certification shall ensure the following: (1) Evidence exists that the reviews and/or reconciliations described for the internal controls have been

47、 performed. (2) Auditable support documentation exists for the reviews and reconciliations performed. (3) Any resulting discrepancies that exceed the thresholds are listed as exceptions and include a narrative explanation of the root cause, an associated value determined for the discrepancy, and an

48、estimated date of correction (if not done in the current period being reported on). 1.6.3 The NSSC Chief, Financial Management Division shall: a. Establish responsibility for review and reconciliation activities. b. Ensure timely completion and submission of periodic review and reconciliation activities on a monthly basis. c. Ensure correctable items identified through the control activities are corrected by the NSSC in a timely manner. Provided by IHSNot for ResaleNo reproduction or networking permitted without lic