**Financial Management Requirements/NASA Procedural Requirements**

**Conversion Table Listed by Former FMR Number**

  --------- ---------- --------------------------- --------- -------------------------
  **FMR**                                          **NPR**   

  **\#**    **Ch**     **Title**                   **\#**    **Title**

  1         1-2        Overview                    9010.1    Financial Management
                                                             Requirements Overview

  1         3          Overview                    9020.1    Definitions of Financial
                                                             Management Terms

  1         4          Overview                    9660.1    Vital Records and
                                                             Emergency Operations

  2         All        Financial Information       9130.1    NASA Financial
                       Systems                               Information Systems

  4         All        Budget Formulation          9420.1    Budget Formulation

  5         All        Budget Execution            9470.1    Budget Execution

  6         6          Accounting (Advances and    9050.2    Advances and Prepayments
                       Prepayments)                          

  6         1          Accounting (General         9200.1    Accounting General
                       Overview)                             Overview

  6         2          Accounting (Cash and Fund   9210.1    Cash and Fund Balance
                       Balance with Treasury)                with Treasury

  6         11,12      Accounting (Journal Voucher 9220.1    Journal Voucher
                       Preparation and Approval)             Preparation and Approval
                                                             and Intragovernmental
                                                             Transactions

  6         8-10       Accounting (Unearned        9260.1    Revenue, Unfunded
                       Revenue and Other                     Liabilities and Other
                       Liabilities/Environmental             Liabilities
                       and Other                             
                       Liabilities/Revenue, Other            
                       Financial Sources, and                
                       Gains)                                

  6         3          Accounting (Accounts        9610.1    Accounts Receivable
                       Receivable)                           

  6         7          Accounting (Accounts        9615.1    Accounts Payable
                       Payable)                              

  6         5          Accounting (Investments)    9690.1    Investments

  7         1          Cost Accruals               9060.1    Cost Accruals

  8         1-12,      External Reports -          9310.1    External Reports -
            14-18      Accounting                            Accounting

  8         13, 19-28  External Reports - Budget   9311.1    External Reports - Budget

  9         All        Internal Management         9010.3    Financial Management
                       Controls                              Internal Control

  10        All        The Antideficiency Act      9050.3    The Antideficiency Act

  11        All        Payroll                     9620.1    Payroll

  12        All        Travel                      9700.1    Travel

  13        All        Contract Financial          9050.5    Cash Management for
                       Management                            Contracts

  14        All        Grants Financial Management 9680.1    NASA\'s Management of
                                                             Grants and Cooperative
                                                             Agreements

  15        1,2,9,10   Cash Management             9050.4    Cash Management and
                                                             Improper Payments
  --------- ---------- --------------------------- --------- -------------------------

**Financial Management Requirements/NASA Procedural Requirements**

**Conversion Table Listed by Former FMR Number (continued)**

  --------- --------- -------------------------- --------- -------------------------
  **FMR**                                        **NPR**   

  **\#**    **Ch**    **Title**                  **\#**    **Title**

  15        3,6,7,8   Cash Management            9631.1    Disbursements

  15        4,5       Cash Management            9635.1    Billings and Collections

  15        11        Cash Management            9645.1    Claims for Erroneous
                                                           Payment of Pay and
                                                           Allowances, Travel and
                                                           Transportation,
                                                           Relocation Expenses and
                                                           Allowances

  16        All       Reimbursable Agreements    9090.1    Reimbursable Agreements

  17        All       Working Capital Fund       9095.1    Working Capital Fund
                      Policy and Requirements              Policies and Requirements

  18        All       Special Accounts           9290.1    Special Accounts

  19        All       Financial Management       9010.2    Financial Management
                      Operating Procedures and             Operating Procedures and
                      the Continuous Monitoring            the Continuous Monitoring
                      Program                              Program

  20        All       Property, Plant, and       9250.1    Property, Plant, and
                      Equipment and Operating              Equipment and Operating
                      Materials and Supplies               Materials and Supplies
  --------- --------- -------------------------- --------- -------------------------