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FOREST SERVICE HANDBOOK
Denver, CO
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R2 Supplement No. 6509.11f-94-5
Effective April 30, 1994
POSTING NOTICE. Supplements to this title are numbered consecutively. Post by
document name. Remove entire document and replace with this supplement.
Retain this transmittal as the first page of this document. The last supplement to
this Handbook was Supplement 6509.11f-94-4 to Chapter 20.
Page Code
04.11--1 through 04.11--2
Superseded Sheets
1
Supplements Covered
R2 Supplement 10, 01/87
Document Name
6509.11f Zero Code
Superseded New
(Number of Pages)
2
Digest:
Updates to Electronic Format and corrects coding. Removes obsolete portions.
ELIZABETH ESTILL
Regional Forester
R2 SUPPLEMENT 6509.11f-94-5
EFFECTIVE 4/30/94
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FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
R2 SUPPLEMENT 6509.11f-94-5
EFFECTIVE 4/30/94
ZERO CODE
04 - RESPONSIBILITY.
04.1 - Working Capital Fund.
04.11 - Working Capital Fund Financial Planning Responsibilities. Financial
Estimate, Form FS-6500-30, shall be prepared in the formats outlined in the parent
material and R2 Supplements for each Working Capital Fund (WCF) activity.
These annual financial estimates shall be prepared by the organizational unit
responsible for the operation of the activity and the original unit responsible for the
operation of the activity; and the original submitted to the Regional WCF Financial
Manager as follows:
WCF Activity
Financial Estimate
Prepared By
Due Date in MS&A
Fleet Equip Rental Service TW1 All Forests, and
Engineering Staff
September 15
Aircraft Service TW3
SPF-RO
September 1
Photo Reproduction TW5
Engineering Staff - RO
September 1
Bessey Nursery TW8 & TW9
Nebraska NF
September 1
The purpose of the WCF Financial Estimate is to:
Provide for inclusion of WCF in the budget of the obligating units and in the overall
Regional budget.
Provide a basis for checking estimated costs against accrued costs, and estimated
income to accrued income at the Regional level.
Provide a basis for computing general administration expense responsibility for the
Regional Office.
Financial Estimate Form FS-6500-30, shall be signed by the employee(s) preparing,
and the unit approving officer. Unit approval shall be by the Forest Supervisor or
Regional Office Staff Director.
Sound financial management requires periodic comparison of actual income and
costs to estimated income and costs for all WCF activities. Analysis of differences
revealed through comparison will frequently be the basis for a change in billing
rates, curtailment of certain type expenditures, or some other adjustment or
improvement, in order to remain within the authorized expenditure levels for the
fiscal year.