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#### Budget Formulation, Advocacy, and Execution for the NASA Education Program

#### Office Work Instruction

Original Approved by:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Vicki A. Novak

Associate Administrator

Office of Human Resources and Education

**DOCUMENT HISTORY LOG**

+--------+-------+--------------+-------------------------------------+
| **St   | **    | *            | **Description**                     |
| atus** | Docum | *Effective** |                                     |
|        | ent** |              |                                     |
| **     |       | **Date**     |                                     |
| (Basel | **    |              |                                     |
| ine/** | Revis |              |                                     |
|        | ion** |              |                                     |
| *      |       |              |                                     |
| *Revis |       |              |                                     |
| ion/** |       |              |                                     |
|        |       |              |                                     |
| *      |       |              |                                     |
| *Cance |       |              |                                     |
| led)** |       |              |                                     |
+--------+-------+--------------+-------------------------------------+
| Ba     |       | December 17, |                                     |
| seline |       | 1999         |                                     |
+--------+-------+--------------+-------------------------------------+
| Re     | A     | April 24,    | As a result of NCR 375, Sections 6  |
| vision |       | 2000         | and 7 have been modified by         |
|        |       |              | clarifying quality record           |
|        |       |              | descriptions.                       |
+--------+-------+--------------+-------------------------------------+
|        |       |              |                                     |
+--------+-------+--------------+-------------------------------------+
|        |       |              |                                     |
+--------+-------+--------------+-------------------------------------+

1\. **Purpose**

> The purpose of this HQ OWI is to establish and define the steps to be
> followed when the Office of Human Resources and Education is required
> to formulate, advocate, and execute a budget for the NASA Education
> Program.
>
> The Associate Administrator for the Office of Human Resources and
> Education (OHRE) is responsible for maintaining this document. The
> controlled version resides on the World Wide Web (WWW) via the ISO
> 9000 document library at http://hqiso9000.hq.nasa.gov.

2\. **Scope and Applicability**

2.1 [Scope]{.underline}. Since its beginning, NASA has made a
substantial commitment to education. That commitment has continued to
the present and occupies a significant place in the NASA Strategic Plan.
NASA's contribution to education is based on the Agency's inspiring
mission, specialized workforce, close working relationship with the
research and development community, and unique world-class facilities.
Based on these unique attributes, NASA has created a comprehensive
Education Program containing a portfolio of activities directed toward
education at all levels, undertaken by the NASA OHRE, the Office of
Equal Opportunity Programs, the NASA Enterprises, and the NASA Field
Centers. The Office of Human Resources and Education has Agencywide
responsibility for NASA's Education Program to establish policy, goals,
objectives, and evaluation. The NASA Implementation Plan for Education
provides guidance for the implementation and continual improvement of
the NASA Education Program.

> The budget formulation process involves the OHRE, Education Division
> (Code FE) developing the NASA Education Program budget with overall
> guidance from the Comptroller, as well as an internal review of
> program priorities and commitments as outlined in the NASA
> Implementation Plan for Education. The advocacy process involves
> justifying Education Program budget formulation through a series of
> internal presentations to the Capital Investment Council (CIC) and the
> Senior Management Council (SMC) as well as external presentations to
> the Office of Management and Budget (OMB) and Congress. Budget
> execution involves establishing an operating plan for the current year
> budget, establishing funds controls with specific program activities,
> and monitoring the performance (obligation/costing) of the funds
> during the fiscal year.
>
> These activities provide the Education Program with a systematic and
> documented method to determine if customers' needs can be met. The
> Education Program documents its understanding of the Program's
> requirements and determines its capability to meet customer
> requirements through budget formulation and internal budget advocacy
> activities. The Education Program portion of the Agency operating
> plan, established in budget execution activities, reflects the
> agreement between the Agency and the Congress on Program content. The
> operating plan tracks back to the Congressional appropriation, and
> documents how the Program plans to spend allocated funds to ultimately
> meet customer requirements.

2.2 [Applicability]{.underline}. This work instruction for Formulation,
Advocacy, and Execution for the NASA Education Program Budget applies to
Code FE.

3\. **Definitions**

3.1 [AA]{.underline}. Associate Administrator, Code F, OHRE; senior
official responsible for overall Human Resources and Education Program.

3.2 [ADFA.]{.underline} Assistant Director for Administration, Code FE,
OHRE; responsible for overseeing budget process for the NASA Education
Program.

3.3 [ADP]{.underline}. Assistant Director for Programs, Code FE, OHRE;
responsible for overseeing programmatic issues for the NASA Education
Program.

3.4 [CIC.]{.underline} Capital Investment Council; NASA council composed
of representatives from NASA's senior management council, responsible
for reviewing agency budget proposals, and making recommendations to the
NASA Administrator.

3.5 [Code B]{.underline}. Office of the Comptroller; functional
responsibility for the NASA budget.

3.6 [Code L]{.underline}. Office of Legislative Affairs; functional
responsibility for NASA's interaction with Congress.

3.7 [DD]{.underline}. Division Director, Code FE, OHRE; responsible for
overall NASA Education Program.

3.8 [FACS]{.underline}. Financial Accounting Control System; managed by
Code B who produces a series of reports that can be used to monitor
funds.

3.9 [IFM]{.underline}. Integrated Financial Management system; password
protected, electronic system designed to integrate all financial data
within NASA.

3.10 [NF 506]{.underline}. NASA Form, Resources Authority Warrant;
authorizes the transfer of funds from one NASA installation or office to
another.

3.11 [OMB.]{.underline} Office of Management and Budget; federal agency
charged with development of President's budget.

3.12 [PA]{.underline}. Program Analyst, Code FE; responsible for the
daily operation of the NASA Education Program budget.

3.13 [PFP]{.underline}. Program Financial Plan; a budget format
allocating Education Program funds across programmatic areas.

4.  **Reference Documents**

4.1 NPD 1000.1, NASA Strategic Plan (http://www.hq.nasa.gov/office/nsp/)

2.  NASA Implementation Plan for Education
    (http://education.nasa.gov/implan/ exec.html)

3.  OMB Circular A-11 (http://nodis.hq.nasa.gov/Library/processes.html)

4.  NASA Financial Management Manuals (http://www.hq.nasa.gov/fmm/)

**5. Flowchart**

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![](media/image4.wmf)

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height="7.677083333333333in"}

6\. **Procedure**

+-----+----------------+----------------------------------------------+
| # S | # Actionee     | # Action                                     |
| tep |                |                                              |
+-----+----------------+----------------------------------------------+
|     |                | ## **[Formulate]{.underline}**               |
+-----+----------------+----------------------------------------------+
| 6.1 | ADFA, PA       | Code B provides direction to develop the     |
|     |                | Agency's budget for the next fiscal year.    |
|     |                | After reviewing written budget guidance from |
|     |                | Code B and OMB, along with Education Program |
|     |                | priorities as stated in the NASA             |
|     |                | Implementation Plan for Education, the ADFA, |
|     |                | with assistance from the PA, develops a      |
|     |                | recommendation for the Education Program     |
|     |                | budget.                                      |
|     |                |                                              |
|     |                | The ADFA submits this draft budget to the DD |
|     |                | to review for compliance with NASA Education |
|     |                | Program priorities as outlined in the NASA   |
|     |                | Implementation Plan for Education, and for   |
|     |                | accuracy of data. The draft includes a PFP   |
|     |                | and supporting documentation providing       |
|     |                | details describing the PFP.                  |
+-----+----------------+----------------------------------------------+
| 6.2 | DD             | Approves/disapproves the draft budget        |
|     |                | recommendation. If disapproved, go to Step   |
|     |                | 6.3; if approved, go to Step 6.4.            |
+-----+----------------+----------------------------------------------+
| 6.3 | ADFA, PA       | Using comments from the DD (written or       |
|     |                | verbal), the ADFA, with assistance from the  |
|     |                | PA, resolves the issues concerning the draft |
|     |                | budget, and re-submits for review and        |
|     |                | approval via the process described in Step   |
|     |                | 6.1.                                         |
+-----+----------------+----------------------------------------------+
| 6.4 | PA             | Submits Education Program budget to Code B   |
|     |                | in formats specified in the Agency-level     |
|     |                | budget guidance. This includes inputting     |
|     |                | password-protected data into the IFM system  |
|     |                | and providing supporting documentation       |
|     |                | directly to Code B. Supporting materials     |
|     |                | include additional information required by   |
|     |                | Code B, as directed in the original budget   |
|     |                | guidance. Combined, this becomes the         |
|     |                | Education Program budget submit.             |
+-----+----------------+----------------------------------------------+
| 6.5 | ADFA, PA       | Using the Education Program budget submit    |
|     |                | information and additional guidance from     |
|     |                | Code B, which is provided via e-mail and     |
|     |                | through the IFM system, the ADFA (with       |
|     |                | assistance from the PA) prepares a draft     |
|     |                | presentation for the CIC and submits to the  |
|     |                | DD to review for completeness and accuracy.  |
+-----+----------------+----------------------------------------------+
| 6.6 | DD             | Consults with the AA and makes decision on   |
|     |                | whether or not to approve CIC presentation.  |
|     |                | If no, go to Step 6.7; if yes, go to Step    |
|     |                | 6.8.                                         |
+-----+----------------+----------------------------------------------+
| 6.7 | ADFA, PA       | If the draft presentation is not approved,   |
|     |                | it is returned to the ADFA. Using comments   |
|     |                | from the DD (written or verbal), the ADFA,   |
|     |                | with assistance from the PA, resolves issues |
|     |                | and re-submits for review and approval via   |
|     |                | the process described in Step 6.5.           |
+-----+----------------+----------------------------------------------+
|     |                | ######### [Advocate]{.underline}             |
+-----+----------------+----------------------------------------------+
| 6.8 | DD, AA         | If the draft is approved, the DD and/or the  |
|     |                | AA will present the Education Program budget |
|     |                | to the CIC.                                  |
+-----+----------------+----------------------------------------------+
| 6.9 | ADFA, PA       | Recommendations are made by the CIC to the   |
|     |                | Administrator concerning the Agency's        |
|     |                | budget. Based on the Administrator\'s budget |
|     |                | decisions, Code B provides overall guidance  |
|     |                | for the submit to OMB. The ADFA reviews this |
|     |                | guidance, consults, with the DD, and with    |
|     |                | assistance from the PA, prepares the         |
|     |                | Education Program portion of the Agency      |
|     |                | submit to OMB. PA forwards required          |
|     |                | documentation to Code B, who submits Agency  |
|     |                | budget to OMB.                               |
+-----+----------------+----------------------------------------------+
| 6   | Code B         | Code B determines if an Education Program    |
| .10 |                | presentation is required for OMB. Is         |
|     |                | presentation to OMB required? If yes, go to  |
|     |                | Step 6.11. If no, go to Step 6.15.           |
+-----+----------------+----------------------------------------------+
| 6   | ADFA, PA       | If requested by OMB, via Code B, and using   |
| .11 |                | the Education Program portion of the Agency  |
|     |                | OMB submit, the ADFA, with assistance from   |
|     |                | the PA, develops a draft presentation to OMB |
|     |                | and submits to DD to review for completeness |
|     |                | and accuracy.                                |
+-----+----------------+----------------------------------------------+
| 6   | DD             | Makes decision on whether or not to approve  |
| .12 |                | OMB draft presentation. If no, go to Step    |
|     |                | 6.13; if yes, go to Step 6.14.               |
+-----+----------------+----------------------------------------------+
| 6   | ADFA, PA       | If the draft presentation is not approved,   |
| .13 |                | using comments from the DD (written or       |
|     |                | verbal), the ADFA, with assistance from the  |
|     |                | PA, resolves issues and re-submits for       |
|     |                | review and approval via the process          |
|     |                | described in 6.11.                           |
+-----+----------------+----------------------------------------------+
| 6   | DD, ADFA, ADP, | If the draft presentation is approved, the   |
| .14 | PA             | ADFA with assistance from the PA, forwards   |
|     |                | an advance copy to Code B for transmittal to |
|     |                | OMB. The DD, with assistance from the ADFA,  |
|     |                | ADP, and PA, advocates the Education Program |
|     |                | budget to OMB via the presentation and, if   |
|     |                | required, in written responses to OMB        |
|     |                | questions. All interaction with OMB is       |
|     |                | coordinated by Code B.                       |
+-----+----------------+----------------------------------------------+
| 6   | ADFA, PA       | After a preliminary passback and reclama     |
| .15 |                | opportunities, OMB provides the Agency with  |
|     |                | final budget guidance to be used in the      |
|     |                | development of the Agency submit to          |
|     |                | Congress. Code B transmits this guidance to  |
|     |                | the Agency. Using this guidance, the ADFA,   |
|     |                | with consultation with the DD and assistance |
|     |                | from the PA, prepares the Education Program  |
|     |                | portion of the Agency submit to Congress and |
|     |                | forwards to Code B.                          |
+-----+----------------+----------------------------------------------+
| 6   | ADFA, PA       | Using the Education Program portion of the   |
| .16 |                | Agency submit to Congress, the ADFA, with    |
|     |                | assistance from the PA, prepares materials   |
|     |                | for the advocacy of the Education Program    |
|     |                | portion of the Agency's budget to Congress.  |
|     |                | This advocacy material includes, for         |
|     |                | example, white papers for the                |
|     |                | Administrators' Congressional hearing backup |
|     |                | book, and, if required, briefings to         |
|     |                | Congressional staff and draft responses to   |
|     |                | Congressional questions. The ADFA forwards   |
|     |                | to Code L for further action.                |
+-----+----------------+----------------------------------------------+
|     |                | **[Execute]{.underline}**                    |
+-----+----------------+----------------------------------------------+
| 6   | PA             | Once Congress provides an Agency             |
| .17 |                | appropriation, Code B provides guidance for  |
|     |                | the development of the Agency's operating    |
|     |                | plan. The operating plan outlines how        |
|     |                | appropriated funds will be spent. The PA     |
|     |                | reviews for changes to submitted budget.     |
+-----+----------------+----------------------------------------------+
| 6   | PA             | Based on guidance received in Step 6.17, the |
| .18 |                | PA determines if the Education Program       |
|     |                | budget has changed from the Congressional    |
|     |                | submit (see Step 6.15). If yes, go to Step   |
|     |                | 6.19. If no, go to Step 6.20.                |
+-----+----------------+----------------------------------------------+
| 6   | PA             | Re-works budget to accommodate new           |
| .19 |                | guidelines, obtains approval (verbal) from   |
|     |                | ADFA and DD concerning changes then proceeds |
|     |                | to 6.20.                                     |
+-----+----------------+----------------------------------------------+

  ------ ----------------- -----------------------------------------------
  6.20   PA                The PA, using guidance provided by Code B (See
                           Step 6.17), prepares the Education Program
                           input to the annual operating plan and submits
                           to Code B via the IFM system.

  6.21   PA                Using the agency operating plan and resource
                           authority provided by Code B via the resource
                           authority warrant, NF 506 (green), the PA
                           establishes funds control for the Education
                           Program budget, including the development of
                           obligation/cost plans. The PA allocates funds
                           to specific Education Program activities
                           according to the operating plan and distributes
                           as required by program officers via resource
                           authority warrants (NF 506 white) to the
                           performing Centers.

  6.22   PA                Once resources have been distributed, the PA
                           monitors the "performance" of these funds via
                           obligation/cost reports made available monthly
                           via the FACS system. Using obligation/cost
                           plans established in Step 6.21, the PA analyzes
                           data for variances.

  6.23   PA                Determines if the funds are obligated/costed
                           according to plans. If no, go to Step 6.24; if
                           yes, go to Step 6.25.

  6.24   PA                If no, the PA works with program officers to
                           resolve issues and continues to monitor
                           performance. Plans are adjusted as necessary
                           and are monitored as described in Step 6.22.

  6.25   PA                Is it the end of the fiscal year? If no, go to
                           Step 6.22. If yes, proceed to Step 6.26.

  6.26   PA                If yes, no action is taken to adjust plan. At
                           the end of fiscal year, Code B requests via
                           email, telephone, or memo final obligation/cost
                           reports. The PA submits final reports via IFM.
  ------ ----------------- -----------------------------------------------

# 7. Quality Records

+------------+---------+--------+---------+-----------+---------------+
| *Record    | ####### | *Loc   | *Media  | *Schedule | *Retention/   |
| Ident      | # Owner | ation* | Elec    | and Item  | Disposition*  |
| ification* |         |        | tronic/ | Nos. NPG  |               |
|            |         |        | Hard    | 1441.1*   |               |
|            |         |        | Copy*   |           |               |
+------------+---------+--------+---------+-----------+---------------+
| CIC        | ####### | Code   | Hard    | Schedule  | Destroy 1     |
| Education  | # Code  | FE     | Copy    | 7, Item   | year after    |
| Program    | FE ADFA | Files  |         | 21F       | the close of  |
| Budget     |         |        |         |           | the fiscal    |
| Pr         |         |        |         |           | year covered  |
| esentation |         |        |         |           | by the        |
|            |         |        |         |           | budget.       |
+------------+---------+--------+---------+-----------+---------------+
| Education  | ####### | Code   | Hard    | Schedule  | Destroy 1     |
| Program    | # Code  | FE     | Copy    | 7, Item   | year after    |
| Portion of | FE ADFA | Files  |         | 21F       | the close of  |
| Agency     |         |        |         |           | the fiscal    |
| Submit to  |         |        |         |           | year covered  |
| OMB        |         |        |         |           | by the        |
|            |         |        |         |           | budget.       |
+------------+---------+--------+---------+-----------+---------------+
| OMB        | ####### | Code   | Hard    | Schedule  | Destroy 1     |
| Advocacy   | # Code  | FE     | Copy    | 7, Item   | year after    |
| Materials, | FE ADFA | Files  |         | 21F       | the close of  |
| for        |         |        |         |           | the fiscal    |
| Example:   |         |        |         |           | year covered  |
|            |         |        |         |           | by the        |
| \--Budget  |         |        |         |           | budget.       |
| Pr         |         |        |         |           |               |
| esentation |         |        |         |           |               |
+------------+---------+--------+---------+-----------+---------------+
| Education  | ####### | Code   | Hard    | Schedule  | Destroy 1     |
| Program    | # Code  | FE     | Copy    | 7, Item   | year after    |
| Portion of | FE ADFA | Files  |         | 21F       | the close of  |
| Agency     |         |        |         |           | the fiscal    |
| Submit to  |         |        |         |           | year covered  |
| Congress   |         |        |         |           | by the        |
|            |         |        |         |           | budget.       |
+------------+---------+--------+---------+-----------+---------------+
| Con        | ####### | Code   | Hard    | Schedule  | Destroy when  |
| gressional | # Code  | FE     | Copy    | 1, Item   | 5 years old.  |
| Advocacy   | FE ADFA | Files  |         | 28B       |               |
| Materials, |         |        |         |           |               |
| for        |         |        |         |           |               |
| Example:   |         |        |         |           |               |
|            |         |        |         |           |               |
| \--Backup  |         |        |         |           |               |
| Book White |         |        |         |           |               |
| Papers     |         |        |         |           |               |
+------------+---------+--------+---------+-----------+---------------+
| Education  | #####   | IFM    | Ele     | Schedule  | Destroy when  |
| Program    | ### Cod |        | ctronic | 7, Item   | no longer     |
| Input to   | e FE PA |        |         | 21D2      | needed or 2   |
| Annual     |         |        |         |           | years after   |
| Operating  |         |        |         |           | close of      |
| Plan via   |         |        |         |           | fiscal year,  |
| IFM        |         |        |         |           | whichever is  |
|            |         |        |         |           | sooner.       |
+------------+---------+--------+---------+-----------+---------------+
| Resource   | #####   | Code   | Hard    | Schedule  | Destroy when  |
| Authority  | ### Cod | FE     | Copy    | 7, Item   | no longer     |
| (NF 506    | e FE PA | Files  |         | 21D2      | needed or 2   |
| white)     |         |        |         |           | years after   |
|            |         |        |         |           | close of      |
|            |         |        |         |           | fiscal year,  |
|            |         |        |         |           | whichever is  |
|            |         |        |         |           | sooner.       |
+------------+---------+--------+---------+-----------+---------------+
| Education  | #####   | IFM    | Ele     | Schedule  | Destroy 3     |
| Program    | ### Cod |        | ctronic | 7, Item   | years after   |
| Input to   | e FE PA |        |         | 21E2      | the end of    |
| Final      |         |        |         |           | the fiscal    |
| O          |         |        |         |           | year.         |
| bligation/ |         |        |         |           |               |
| Cost       |         |        |         |           |               |
| Report via |         |        |         |           |               |
| IFM        |         |        |         |           |               |
+------------+---------+--------+---------+-----------+---------------+