14 CFR 1214.207 - Responsibilities.
(a) Headquarters officials. (1) The NASA Comptroller, in coordination with the Associate Administrator for Space Flight will:
(i) Prescribe guidelines, procedures, and other instructions which are necessary for estimating costs and setting prices and publishing them in the NASA Issuance System, and
(ii) Review and arrange for the billing of users.
(2) The Associate Administrator for Space Flight will arrange for:
(i) Developing estimates for costs and establishing prices in sufficient detail to reveal their basis and rationale.
(ii) Obtaining approval of the NASA Comptroller of such estimates and related information prior to the execution of any agreement, and
(iii) Reviewing of final billings to users prior to submission to the NASA Comptroller.
(b) Field installation officials. The Directors of Field Installations responsible for the STS operations will:
(1) Maintain and/or establish agency systems which are needed to identify costs in the manner prescribed by the NASA Comptroller,
(2) Compile financial records, reports, and related information, and
(3) Provide assistance to other NASA officials concerned with costs and related information.